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Amend Federal Tax Return Free

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Amend Federal Tax Return Free

Amend federal tax return free 8. Amend federal tax return free   Paying Tax Through Withholding or Estimated Tax Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Notification of Alien Status Withholding From CompensationWithholding on Wages Withholding on Pensions Withholding on Tip Income Independent Contractors Withholding From Other IncomeTax Withheld on Partnership Income Withholding on Scholarships and Fellowship Grants Income Entitled to Tax Treaty BenefitsStudents, teachers, and researchers. Amend federal tax return free Tax Withheld on Real Property Sales Social Security and Medicare TaxesStudents and Exchange Visitors Agricultural Workers Self-Employment Tax International Social Security Agreements Estimated Tax Form 1040-ES (NR)Fiscal year. Amend federal tax return free Introduction This chapter discusses how to pay your U. Amend federal tax return free S. Amend federal tax return free income tax as you earn or receive income during the year. Amend federal tax return free In general, the federal income tax is a pay as you go tax. Amend federal tax return free There are two ways to pay as you go. Amend federal tax return free Withholding. Amend federal tax return free If you are an employee, your employer probably withholds income tax from your pay. Amend federal tax return free Tax may also be withheld from certain other income—including pensions, bonuses, commissions, and gambling winnings. Amend federal tax return free In each case, the amount withheld is paid to the U. Amend federal tax return free S. Amend federal tax return free Treasury in your name. Amend federal tax return free Estimated tax. Amend federal tax return free If you do not pay your tax through withholding, or do not pay enough tax that way, you might have to pay estimated tax. Amend federal tax return free People who are in business for themselves generally will have to pay their tax this way. Amend federal tax return free You may have to pay estimated tax if you receive income such as dividends, interest, rent, and royalties. Amend federal tax return free Estimated tax is used to pay not only income tax, but self-employment tax and alternative minimum tax as well. Amend federal tax return free Topics - This chapter discusses: How to notify your employer of your alien status, Income subject to withholding of income tax, Exemptions from withholding, Social security and Medicare taxes, and Estimated tax rules. Amend federal tax return free Useful Items - You may want to see: Publication 515 Withholding of Tax on Nonresident Aliens and Foreign Entities 901 U. Amend federal tax return free S. Amend federal tax return free Tax Treaties Form (and Instructions) W-4 Employee's Withholding Allowance Certificate W-8BEN Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding and Reporting (Individuals) 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-9 Request for Taxpayer Identification Number and Certification 1040-ES (NR) U. Amend federal tax return free S. Amend federal tax return free Estimated Tax for Nonresident Alien Individuals 8233 Exemption From Withholding on Compensation for Independent (and Certain Dependent) Personal Services of a Nonresident Alien Individual 8288-B Application for Withholding Certificate for Dispositions by Foreign Persons of U. Amend federal tax return free S. Amend federal tax return free Real Property Interests 13930 Application for Central Withholding Agreement See chapter 12 for information about getting these publications and forms. Amend federal tax return free Notification of Alien Status You must let your employer know whether you are a resident or a nonresident alien so your employer can withhold the correct amount of tax from your wages. Amend federal tax return free If you are a resident alien under the rules discussed in chapter 1, you must file Form W-9 or a similar statement with your employer. Amend federal tax return free If you are a nonresident alien under those rules, you must furnish to your employer Form 8233 or Form W-8BEN, establishing that you are a foreign person, or Form W-4, establishing that your compensation is subject to graduated withholding at the same rates as resident aliens or U. Amend federal tax return free S. Amend federal tax return free citizens. Amend federal tax return free If you are a resident alien and you receive income other than wages (such as dividends and royalties) from sources within the United States, file Form W-9 or similar statement with the withholding agent (generally, the payer of the income) so the agent will not withhold tax on the income at the 30% (or lower treaty) rate. Amend federal tax return free If you receive this type of income as a nonresident alien, file Form W-8BEN with the withholding agent so that the agent will withhold tax at the 30% (or lower treaty) rate. Amend federal tax return free However, if the income is effectively connected with a U. Amend federal tax return free S. Amend federal tax return free trade or business, file Form W-8ECI instead. Amend federal tax return free Withholding From Compensation The following discussion generally applies only to nonresident aliens. Amend federal tax return free Tax is withheld from resident aliens in the same manner as U. Amend federal tax return free S. Amend federal tax return free citizens. Amend federal tax return free Wages and other compensation paid to a nonresident alien for services performed as an employee are usually subject to graduated withholding at the same rates as resident aliens and U. Amend federal tax return free S. Amend federal tax return free citizens. Amend federal tax return free Therefore, your compensation, unless it is specifically excluded from the term “wages” by law, or is exempt from tax by treaty, is subject to graduated withholding. Amend federal tax return free Withholding on Wages If you are an employee and you receive wages subject to graduated withholding, you will be required to fill out a Form W-4. Amend federal tax return free Also fill out Form W-4 for a scholarship or fellowship grant to the extent it represents payment for past, present, or future services and for which you are not claiming a tax treaty withholding exemption on Form 8233 (discussed later under Income Entitled to Tax Treaty Benefits). Amend federal tax return free These are services you are required to perform as an employee and as a condition of receiving the scholarship or fellowship (or tuition reduction). Amend federal tax return free Nonresident aliens should fill out Form W-4 using the following instructions instead of the instructions on the Form W-4. Amend federal tax return free This is because of the restrictions on a nonresident alien's filing status, the limited number of personal exemptions a nonresident alien is allowed, and because a nonresident alien cannot claim the standard deduction. Amend federal tax return free Enter your social security number (SSN) on line 2. Amend federal tax return free Do not enter an individual taxpayer identification number (ITIN). Amend federal tax return free Check only “Single” marital status on line 3 (regardless of your actual marital status). Amend federal tax return free Claim only one allowance on line 5, unless you are a resident of Canada, Mexico, or South Korea, or a U. Amend federal tax return free S. Amend federal tax return free national. Amend federal tax return free Write “Nonresident Alien” or “NRA” on the dotted line on line 6. Amend federal tax return free You can request additional withholding on line 6 at your option. Amend federal tax return free Do not claim “Exempt” withholding status on line 7. Amend federal tax return free A U. Amend federal tax return free S. Amend federal tax return free national is an individual who, although not a U. Amend federal tax return free S. Amend federal tax return free citizen, owes his or her allegiance to the United States. Amend federal tax return free U. Amend federal tax return free S. Amend federal tax return free nationals include American Samoans, and Northern Mariana Islanders who chose to become U. Amend federal tax return free S. Amend federal tax return free nationals instead of U. Amend federal tax return free S. Amend federal tax return free citizens. Amend federal tax return free See Withholding on Scholarships and Fellowship Grants later, for how to fill out Form W-4 if you receive a U. Amend federal tax return free S. Amend federal tax return free source scholarship or fellowship grant that is not a payment for services. Amend federal tax return free Students and business apprentices from India. Amend federal tax return free   If you are eligible for the benefits of Article 21(2) of the United States-India Income Tax Treaty, you may claim an additional withholding allowance for the standard deduction. Amend federal tax return free You can claim an additional withholding allowance for your spouse only if your spouse will have no gross income for 2013 and cannot be claimed as a dependent on another U. Amend federal tax return free S. Amend federal tax return free taxpayer's 2013 return. Amend federal tax return free You may also claim an additional withholding allowance for each of your dependents not admitted to the United States on “F-2,” “J-2,” or “M-2” visas if they meet the same rules that apply to U. Amend federal tax return free S. Amend federal tax return free citizens. Amend federal tax return free Household employees. Amend federal tax return free   If you work as a household employee, your employer does not have to withhold income tax. Amend federal tax return free However, you may agree to voluntary income tax withholding by filing a Form W-4 with your employer. Amend federal tax return free The agreement goes into effect when your employer accepts the agreement by beginning the withholding. Amend federal tax return free You or your employer may end the agreement by letting the other know in writing. Amend federal tax return free Agricultural workers. Amend federal tax return free   If you are an agricultural worker on an H-2A visa, your employer does not have to withhold income tax. Amend federal tax return free However, your employer will withhold income tax only if you and your employer agree to withhold. Amend federal tax return free In that case, you must provide your employer with a properly completed Form W-4. Amend federal tax return free You can find more information about not having tax withheld at www. Amend federal tax return free irs. Amend federal tax return free gov/Individuals/International-Taxpayers/Foreign-Agricultural-Workers. Amend federal tax return free Wages Exempt From Withholding Wages that are exempt from U. Amend federal tax return free S. Amend federal tax return free income tax under an income tax treaty are generally exempt from withholding. Amend federal tax return free For information on how to claim this exemption from withholding, see Income Entitled to Tax Treaty Benefits , later. Amend federal tax return free Wages paid to aliens who are residents of American Samoa, Canada, Mexico, Puerto Rico, or the U. Amend federal tax return free S. Amend federal tax return free Virgin Islands may be exempt from withholding. Amend federal tax return free The following paragraphs explain these exemptions. Amend federal tax return free Residents of Canada or Mexico engaged in transportation-related employment. Amend federal tax return free   Certain residents of Canada or Mexico who enter or leave the United States at frequent intervals are not subject to withholding on their wages. Amend federal tax return free These persons either: Perform duties in transportation service between the United States and Canada or Mexico, or Perform duties connected to the construction, maintenance, or operation of a waterway, viaduct, dam, or bridge crossed by, or crossing, the boundary between the United States and Canada or the boundary between the United States and Mexico. Amend federal tax return free    This employment is subject to withholding of social security and Medicare taxes unless the services are performed for a railroad. Amend federal tax return free   To qualify for the exemption from withholding during a tax year, a Canadian or Mexican resident must give the employer a statement in duplicate with name, address, and identification number, certifying that the resident: Is not a U. Amend federal tax return free S. Amend federal tax return free citizen or resident, Is a resident of Canada or Mexico, whichever applies, and Expects to perform duties previously described during the tax year in question. Amend federal tax return free   The statement can be in any form, but it must be dated and signed by the employee and must include a written declaration that it is made under the penalties of perjury. Amend federal tax return free Residents of American Samoa and Puerto Rico. Amend federal tax return free   If you are a nonresident alien employee who is a resident of American Samoa or Puerto Rico, wages for services performed in American Samoa or Puerto Rico are generally not subject to withholding unless you are an employee of the United States or any of its agencies in American Samoa or Puerto Rico. Amend federal tax return free Residents of the U. Amend federal tax return free S. Amend federal tax return free Virgin Islands. Amend federal tax return free   Nonresident aliens who are bona fide residents of the U. Amend federal tax return free S Virgin Islands are not subject to withholding of U. Amend federal tax return free S. Amend federal tax return free tax on income earned while temporarily employed in the United States. Amend federal tax return free This is because those persons pay their income tax to the U. Amend federal tax return free S. Amend federal tax return free Virgin Islands. Amend federal tax return free To avoid having tax withheld on income earned in the United States, bona fide residents of the U. Amend federal tax return free S. Amend federal tax return free Virgin Islands should write a letter, in duplicate, to their employers, stating that they are bona fide residents of the U. Amend federal tax return free S. Amend federal tax return free Virgin Islands and expect to pay tax on all income to the U. Amend federal tax return free S. Amend federal tax return free Virgin Islands. Amend federal tax return free Withholding on Pensions If you receive a pension as a result of personal services performed in the United States, the pension income is subject to the 30% (or lower treaty) rate of withholding. Amend federal tax return free You may, however, have tax withheld at graduated rates on the portion of the pension that arises from the performance of services in the United States after December 31, 1986. Amend federal tax return free You must fill out Form W-8BEN and give it to the withholding agent or payer before the income is paid or credited to you. Amend federal tax return free Withholding on Tip Income Tips you receive during the year for services performed in the United States are subject to U. Amend federal tax return free S. Amend federal tax return free income tax. Amend federal tax return free Include them in taxable income. Amend federal tax return free In addition, tips received while working for one employer, amounting to $20 or more in a month, are subject to graduated withholding. Amend federal tax return free Independent Contractors If there is no employee-employer relationship between you and the person for whom you perform services, your compensation is subject to the 30% (or lower treaty) rate of withholding. Amend federal tax return free However, if you are engaged in a trade or business in the United States during the tax year, your compensation for personal services as an independent contractor (independent personal services) may be entirely or partly exempt from withholding if you reach an agreement with the Internal Revenue Service on the amount of withholding required. Amend federal tax return free An agreement that you reach with the IRS regarding withholding from your compensation for independent personal services is effective for payments covered by the agreement after it is agreed to by all parties. Amend federal tax return free You must agree to timely file an income tax return for the current tax year. Amend federal tax return free Central withholding agreements. Amend federal tax return free   If you are a nonresident alien entertainer or athlete performing or participating in athletic events in the United States, you may be able to enter into a withholding agreement with the IRS for reduced withholding provided certain requirements are met. Amend federal tax return free Under no circumstances will such a withholding agreement reduce taxes withheld to less than the anticipated amount of income tax liability. Amend federal tax return free   File Form 13930 and the required attachments with the IRS to request a central withholding agreement. Amend federal tax return free Either you or your authorized representative can file the form. Amend federal tax return free It should be sent to the IRS at least 45 days before the tour begins or the event occurs. Amend federal tax return free Exceptions will be considered on a case by case basis. Amend federal tax return free   For more information on the CWA program, go to www. Amend federal tax return free irs. Amend federal tax return free gov/Individuals/International-Taxpayers/Central-Withholding-Agreements. Amend federal tax return free Final payment exemption. Amend federal tax return free   Your final payment of compensation during the tax year for independent personal services may be entirely or partly exempt from withholding. Amend federal tax return free This exemption is available only once during your tax year and applies to a maximum of $5,000 of compensation. Amend federal tax return free To obtain this exemption, you or your agent must give the following statements and information to the Commissioner or his delegate. Amend federal tax return free A statement by each withholding agent from whom you have received gross income effectively connected with a trade or business in the United States during the tax year, showing the amount of income paid and the tax withheld. Amend federal tax return free Each statement must be signed by the withholding agent and verified by a declaration that it is made under penalties of perjury. Amend federal tax return free A statement by the withholding agent from whom you expect to receive the final payment of compensation, showing the amount of the payment and the amount of tax that would be withheld if a final payment exemption were not granted. Amend federal tax return free This statement must also be signed by the withholding agent and verified by a declaration that it is made under penalties of perjury. Amend federal tax return free A statement by you that you do not intend to receive any other income effectively connected with a trade or business in the United States during the current tax year. Amend federal tax return free The amount of tax that has been withheld or paid under any other provision of the Internal Revenue Code or regulations for any income effectively connected with your trade or business in the United States during the current tax year. Amend federal tax return free The amount of your outstanding tax liabilities, if any, including interest and penalties, from the current tax year or prior tax periods. Amend federal tax return free Any provision of an income tax treaty under which a partial or complete exemption from withholding may be claimed, the country of your residence, and a statement of sufficient facts to justify an exemption under the treaty. Amend federal tax return free A statement signed by you, and verified by a declaration that it is made under penalties of perjury, that all the information given is true and that to your knowledge no relevant information has been omitted. Amend federal tax return free   If satisfied with the information, the IRS will determine the amount of your tentative income tax for the tax year on gross income effectively connected with your trade or business in the United States. Amend federal tax return free Ordinary and necessary business expenses can be taken into account if proven to the satisfaction of the Commissioner or his delegate. Amend federal tax return free   The Commissioner or his delegate will send you a letter, directed to the withholding agent, showing the amount of the final payment of compensation that is exempt from withholding and the amount that can be paid to you because of the exemption. Amend federal tax return free You must give two copies of the letter to the withholding agent and must also attach a copy of the letter to your income tax return for the tax year for which the exemption is effective. Amend federal tax return free Allowance for Personal Exemption Withholding on payments for independent personal services is generally based on the amount of your compensation payment minus the value of one exemption ($3,950 for 2014). Amend federal tax return free To determine the income for independent personal services performed in the United States to which the 30% (or lower treaty) rate will apply, you are allowed one personal exemption if you are not a U. Amend federal tax return free S. Amend federal tax return free national and are not a resident of Canada, Mexico, or South Korea. Amend federal tax return free For purposes of 30% withholding, the exemption is prorated at $10. Amend federal tax return free 82 a day in 2014 for the period that labor or personal services are performed in the United States. Amend federal tax return free To claim an exemption from withholding on the personal exemption amount, fill out the applicable parts of Form 8233 and give it to the withholding agent. Amend federal tax return free Example. Amend federal tax return free Eric Johannsen, who is a resident of Country X worked under a contract with a U. Amend federal tax return free S. Amend federal tax return free firm (not as an employee) in the United States for 100 days during 2014 before returning to his country. Amend federal tax return free He earned $6,000 for the services performed (not considered wages) in the United States. Amend federal tax return free Eric is married and has three dependent children. Amend federal tax return free His wife is not employed and has no income subject to U. Amend federal tax return free S. Amend federal tax return free tax. Amend federal tax return free The amount of the personal exemption to be allowed against the income for his personal services performed within the United States in 2014 is $1,082 (100 days × $10. Amend federal tax return free 82), and withholding at 30% is applied against the balance. Amend federal tax return free Thus, $1,475. Amend federal tax return free 40 in tax is withheld from Eric's earnings (30% of $4,918 ($6,000 − $1,082). Amend federal tax return free U. Amend federal tax return free S. Amend federal tax return free nationals or residents of Canada, Mexico, or South Korea. Amend federal tax return free   If you are a nonresident alien who is a resident of Canada, Mexico, or South Korea, or who is a national of the United States, you are subject to the same 30% withholding on your compensation for independent personal services performed in the United States. Amend federal tax return free However, if you are a U. Amend federal tax return free S. Amend federal tax return free national or a resident of Canada or Mexico, you are allowed the same personal exemptions as U. Amend federal tax return free S. Amend federal tax return free citizens. Amend federal tax return free For the 30% (or lower treaty) rate withholding, you can take $10. Amend federal tax return free 82 per day for each allowable exemption in 2014. Amend federal tax return free If you are a resident of South Korea, you are allowed personal exemptions for yourself and for your spouse and children who live with you in the United States at any time during the tax year. Amend federal tax return free However, the additional exemptions for your spouse and children must be further prorated as explained in chapter 5 under Exemptions . Amend federal tax return free Students and business apprentices from India. Amend federal tax return free   If you are eligible for the benefits of Article 21(2) of the United States-India Income Tax Treaty, you are allowed an exemption for your spouse only if your spouse will have no gross income for 2014 and cannot be claimed as a dependent on another U. Amend federal tax return free S. Amend federal tax return free taxpayer's 2014 return. Amend federal tax return free You are also allowed an exemption for each dependent not admitted to the United States on “F-2,” “J-2,” or “M-2” visas if they meet the same rules that apply to U. Amend federal tax return free S. Amend federal tax return free citizens. Amend federal tax return free For the 30% (or lower treaty rate) withholding on compensation for independent personal services performed in the United States, you are allowed $10. Amend federal tax return free 82 per day for each allowable exemption in 2014. Amend federal tax return free Refund of Taxes Withheld in Error Multi-level marketing. Amend federal tax return free   If you are a distributor for a multi-level marketing company who had taxes withheld in error, file a U. Amend federal tax return free S. Amend federal tax return free income tax return (Form 1040NR, Form 1040NR-EZ, or Form 1120-F) or, if a tax return has already been filed, a claim for refund (Form 1040X or amended Form 1120-F) to recover the amount withheld in error. Amend federal tax return free You must also attach to the U. Amend federal tax return free S. Amend federal tax return free income tax return or claim for refund supporting information that includes, but is not limited to, the following items. Amend federal tax return free A copy of your Form W-2, Form 1042-S, or Form 1099 to prove the amount of taxes withheld. Amend federal tax return free A statement explaining why income reported on your Form W-2, Form 1042-S, or Form 1099 is not subject to U. Amend federal tax return free S. Amend federal tax return free taxation. Amend federal tax return free A statement listing all the dates you entered and left the United States during the taxable year. Amend federal tax return free If the compensation is multi-year compensation, the statement must list all the dates you entered and left the United States during each of the taxable years to which the compensation is attributable. Amend federal tax return free A copy of any documents or records that show the number of days you actually were present in the United States during the years listed. Amend federal tax return free A statement providing: (a) the number of days (or unit of time less than a day, if appropriate) that personal services were performed in the United States in connection with recruiting, training, and supporting your lower-tier distributors; and (b) the total number of days (or unit of time less than a day, if appropriate) that personal services were performed globally in connection with recruiting, training, and supporting your lower-tier distributors. Amend federal tax return free Any further relevant document or record supporting your claim that the taxes were withheld in error. Amend federal tax return free Withholding From Other Income Other income subject to 30% withholding generally includes fixed or determinable income such as interest (other than portfolio interest), dividends, pensions and annuities, and gains from certain sales and exchanges, discussed in chapter 4. Amend federal tax return free It also includes 85% of social security benefits paid to nonresident aliens. Amend federal tax return free Refund of taxes withheld in error on social security benefits paid to resident aliens. Amend federal tax return free   Social security benefits paid to a lawful permanent resident (green card holder) are not subject to 30% withholding. Amend federal tax return free For U. Amend federal tax return free S. Amend federal tax return free income tax purposes, green card holders continue to be resident aliens until their lawful permanent resident status under immigration laws is either taken away or is administratively or judicially determined to have been abandoned. Amend federal tax return free See Green Card Test in chapter 1. Amend federal tax return free If you are a green card holder and tax was withheld in error on your social security benefits because you have a foreign address, the withholding tax is refundable by the Social Security Administration (SSA) or the IRS. Amend federal tax return free SSA will refund taxes erroneously withheld if the refund can be processed during the same calendar year in which the tax was withheld. Amend federal tax return free If SSA cannot refund the taxes withheld, you must file a Form 1040 or 1040A with the Department of the Treasury, Internal Revenue Service Center, Austin, TX 73301 to determine if you are entitled to a refund. Amend federal tax return free You must also attach the following to your Form 1040 or 1040A. Amend federal tax return free A copy of Form SSA-1042S, Social Security Benefit Statement. Amend federal tax return free A copy of the “green card. Amend federal tax return free ” A signed declaration that includes the following statements: The SSA should not have withheld income tax from my social security benefits because I am a U. Amend federal tax return free S. Amend federal tax return free lawful permanent resident and my green card has been neither revoked nor administratively or judicially determined to have been abandoned. Amend federal tax return free I am filing a U. Amend federal tax return free S. Amend federal tax return free income tax return for the tax year as a resident alien reporting all of my worldwide income. Amend federal tax return free I have not claimed benefits for the tax year under an income tax treaty as the resident of a country other than the United States. Amend federal tax return free Other income not subject to withholding of 30% (or lower treaty) rate. Amend federal tax return free   The following income is not subject to withholding at the 30% (or lower treaty) rate if you file Form W-8ECI with the payer of the income. Amend federal tax return free Income (other than compensation) that is effectively connected with your U. Amend federal tax return free S. Amend federal tax return free trade or business. Amend federal tax return free Income from real property that you choose to treat as effectively connected with a U. Amend federal tax return free S. Amend federal tax return free trade or business. Amend federal tax return free See Income From Real Property in chapter 4 for details about this choice. Amend federal tax return free   Special rules for withholding on partnership income, scholarships, and fellowships are explained next. Amend federal tax return free Tax Withheld on Partnership Income If you are a foreign partner in a U. Amend federal tax return free S. Amend federal tax return free or foreign partnership, the partnership will withhold tax on your share of effectively connected taxable income (ECTI) from the partnership. Amend federal tax return free You may be able to reduce your ECTI subject to withholding by certain partner-level deductions. Amend federal tax return free Generally, you must use Form 8804-C for this purpose. Amend federal tax return free See the Instructions for Form 8804-C for more information. Amend federal tax return free The withholding rate on your share of effectively connected income is generally the highest rate of tax specified under section 1 of the Code (39. Amend federal tax return free 6% for 2014). Amend federal tax return free However, the partnership may withhold at the highest rate that applies to a particular type of income allocable to you if you gave the partnership the appropriate documentation. Amend federal tax return free Long-term capital gain is an example of a particular type of income to which the highest tax rate applies. Amend federal tax return free Claim the tax withheld as a credit on your 2014 Form 1040NR. Amend federal tax return free The partnership will give you a statement on Form 8805, Foreign Partner's Information Statement of Section 1446 Withholding Tax, showing the tax withheld. Amend federal tax return free A partnership that is publicly traded will withhold tax on your actual distributions of effectively connected income. Amend federal tax return free In this case the partnership will give you a statement on Form 1042-S, Foreign Person's U. Amend federal tax return free S. Amend federal tax return free Source Income Subject to Withholding. Amend federal tax return free Withholding on Scholarships and Fellowship Grants There is no withholding on a qualified scholarship received by a candidate for a degree. Amend federal tax return free See chapter 3. Amend federal tax return free If you are a nonresident alien student or grantee with an “F,” “J,” “M,” or “Q” visa and you receive a U. Amend federal tax return free S. Amend federal tax return free source grant or scholarship that is not fully exempt, the withholding agent (usually the payer of the scholarship) withholds tax at 14% (or lower treaty rate) of the taxable part of the grant or scholarship that is not a payment for services. Amend federal tax return free However, if you are not a candidate for a degree and the grant does not meet certain requirements, tax will be withheld at the 30% (or lower treaty) rate. Amend federal tax return free Any part of a scholarship or fellowship grant that is a payment for services is subject to graduated withholding as discussed earlier under Withholding on Wages. Amend federal tax return free Alternate Withholding Procedure Your withholding agent may choose to use an alternate procedure by asking you to fill out Form W-4 and the Personal Allowances Worksheet (attached to Form W-4). Amend federal tax return free Use the following instructions instead of the Form W-4 instructions to complete the worksheet. Amend federal tax return free Line A. Amend federal tax return free   Enter the total of the following amounts on line A. Amend federal tax return free Personal exemption. Amend federal tax return free   Include the prorated part of your allowable personal exemption. Amend federal tax return free Figure the amount by multiplying the number of days you expect to be in the United States in 2014 by the daily exemption amount ($10. Amend federal tax return free 82). Amend federal tax return free Expenses. Amend federal tax return free   Include expenses that will be deductible on your return. Amend federal tax return free These include away-from-home expenses (meals, lodging, and transportation), certain state and local income taxes, charitable contributions, and casualty losses, discussed earlier under Itemized Deductions in chapter 5. Amend federal tax return free They also include business expenses, moving expenses, and the IRA deduction discussed under Deductions in chapter 5. Amend federal tax return free Nontaxable grant or scholarship. Amend federal tax return free   Include the part of your grant or scholarship that is not taxable under U. Amend federal tax return free S. Amend federal tax return free law or under a tax treaty. Amend federal tax return free Line B. Amend federal tax return free   Enter -0- unless the following paragraph applies to you. Amend federal tax return free   If you are a student who qualifies under Article 21(2) of the United States-India Income Tax Treaty, and you are not claiming deductions for away-from-home expenses or other itemized deductions (discussed earlier), enter the standard deduction on line B. Amend federal tax return free The standard deduction amount for 2013 is $6,100. Amend federal tax return free Lines C and D. Amend federal tax return free   Enter -0- on both lines unless the following paragraphs apply to you. Amend federal tax return free   If you are a resident of Canada, Mexico, South Korea, or a U. Amend federal tax return free S. Amend federal tax return free national, an additional daily exemption amount may be allowed for your spouse and each of your dependents. Amend federal tax return free   If you are a resident of India who is eligible for the benefits of Article 21(2) of the United States-India Income Tax Treaty, you can claim an additional daily exemption amount for your spouse only if your spouse will have no gross income for 2014 and cannot be claimed as a dependent on another U. Amend federal tax return free S. Amend federal tax return free taxpayer's 2014 return. Amend federal tax return free You can also claim an additional amount for each of your dependents not admitted to the United States on “F-2,” “J-2,” or “M-2” visas if they meet the same rules that apply to U. Amend federal tax return free S. Amend federal tax return free citizens. Amend federal tax return free   Enter any additional amount for your spouse on line C. Amend federal tax return free Enter any additional amount for your dependents on line D. Amend federal tax return free Lines E, F, and G. Amend federal tax return free   No entries should be made on lines E, F, and G. Amend federal tax return free Line H. Amend federal tax return free   Add the amounts on lines A through D and enter the total on line H. Amend federal tax return free Form W-4. Amend federal tax return free   Complete lines 1 through 4 of Form W-4. Amend federal tax return free Sign and date the form and give it with the Personal Allowances Worksheet to your withholding agent. Amend federal tax return free   If you file a Form W-4 to reduce or eliminate the withholding on your scholarship or grant, you must file an annual U. Amend federal tax return free S. Amend federal tax return free income tax return to be allowed the exemptions and deductions you claimed on that form. Amend federal tax return free If you are in the United States during more than one tax year, you must attach a statement to your yearly Form W-4 indicating that you have filed a U. Amend federal tax return free S. Amend federal tax return free income tax return for the previous year. Amend federal tax return free If you have not been in the United States long enough to be required to file a return, you must attach a statement to your Form W-4 saying you will file a U. Amend federal tax return free S. Amend federal tax return free income tax return when required. Amend federal tax return free After the withholding agent has accepted your Form W-4, tax will be withheld on your scholarship or grant at the graduated rates that apply to wages. Amend federal tax return free The gross amount of the income is reduced by the amount on line H of the worksheet and the withholding tax is figured on the remainder. Amend federal tax return free You will receive a Form 1042-S from the withholding agent (usually the payer of your grant) showing the gross amount of your taxable scholarship or fellowship grant less the withholding allowance amount, the tax rate, and the amount of tax withheld. Amend federal tax return free Use this form to prepare your annual U. Amend federal tax return free S. Amend federal tax return free income tax return. Amend federal tax return free Income Entitled to Tax Treaty Benefits If a tax treaty between the United States and your country provides an exemption from, or a reduced rate of, tax for certain items of income, you should notify the payor of the income (the withholding agent) of your foreign status to claim a tax treaty withholding exemption. Amend federal tax return free Generally, you do this by filing either Form W-8BEN or Form 8233 with the withholding agent. Amend federal tax return free File Form W-8BEN for income that is not personal services income. Amend federal tax return free File Form 8233 for personal services income as discussed next. Amend federal tax return free Employees and independent contractors. Amend federal tax return free   If you perform personal services as an employee or as an independent contractor and you can claim an exemption from withholding on that personal service income because of a tax treaty, give Form 8233 to each withholding agent from whom amounts will be received. Amend federal tax return free   Even if you submit Form 8233, the withholding agent may have to withhold tax from your income. Amend federal tax return free This is because the factors on which the treaty exemption is based may not be determinable until after the close of the tax year. Amend federal tax return free In this case, you must file Form 1040NR (or Form 1040NR-EZ if you qualify) to recover any overwithheld tax and to provide the IRS with proof that you are entitled to the treaty exemption. Amend federal tax return free Students, teachers, and researchers. Amend federal tax return free   Students, teachers, and researchers must attach the appropriate statement shown in Appendix A (for students) or Appendix B (for teachers and researchers) at the end of this publication to the Form 8233 and give it to the withholding agent. Amend federal tax return free For treaties not listed in the appendices, attach a statement in a format similar to those for other treaties. Amend federal tax return free   If you received a scholarship or fellowship and personal services income from the same withholding agent, use Form 8233 to claim an exemption from withholding based on a tax treaty for both types of income. Amend federal tax return free Special events and promotions. Amend federal tax return free   Withholding at the full 30% rate is required for payments made to a nonresident alien or foreign corporation for gate receipts (or television or other receipts) from rock music festivals, boxing promotions, and other entertainment or sporting events, unless the withholding agent has been specifically advised otherwise by letter from the IRS. Amend federal tax return free Form 13930 is used to request a reduction in withholding. Amend federal tax return free Withholding may be required even if the income may be exempt from taxation by provisions of a tax treaty. Amend federal tax return free One reason for this is that the partial or complete exemption is usually based on factors that cannot be determined until after the close of the tax year. Amend federal tax return free You will be required to pay U. Amend federal tax return free S. Amend federal tax return free tax, at the time of your departure from the United States, on any income for which you incorrectly claimed a treaty exemption. Amend federal tax return free For more details on treaty provisions that apply to compensation, see Publication 901. Amend federal tax return free Tax Withheld on Real Property Sales If you are a nonresident alien and you dispose of a U. Amend federal tax return free S. Amend federal tax return free real property interest, the transferee (buyer) of the property generally must withhold a tax equal to 10% of the amount realized on the disposition. Amend federal tax return free A distribution by a qualified investment entity to a nonresident alien shareholder that is treated as gain from the sale or exchange of a U. Amend federal tax return free S. Amend federal tax return free real property interest by the shareholder is subject to withholding at 35%. Amend federal tax return free Withholding is also required on certain distributions and other transactions by domestic or foreign corporations, partnerships, trusts, and estates. Amend federal tax return free These rules are covered in Publication 515. Amend federal tax return free For information on the tax treatment of dispositions of U. Amend federal tax return free S. Amend federal tax return free real property interests, see Real Property Gain or Loss in chapter 4. Amend federal tax return free If you are a partner in a domestic partnership, and the partnership disposes of a U. Amend federal tax return free S. Amend federal tax return free real property interest at a gain, the partnership will withhold tax on the amount of gain allocable to its foreign partners. Amend federal tax return free Your share of the income and tax withheld will be reported to you on Form 8805, Foreign Partner's Information Statement of Section 1446 Withholding Tax, or Form 1042-S, Foreign Person's U. Amend federal tax return free S. Amend federal tax return free Source Income Subject to Withholding (in the case of a publicly traded partnership). Amend federal tax return free Withholding is not required in the following situations. Amend federal tax return free The property is acquired by the buyer for use as a residence and the amount realized (sales price) is not more than $300,000. Amend federal tax return free The property disposed of is an interest in a domestic corporation if any class of stock of the corporation is regularly traded on an established securities market. Amend federal tax return free However, this exception does not apply to certain dispositions of substantial amounts of non-publicly traded interests in publicly traded corporations. Amend federal tax return free The property disposed of is an interest in a U. Amend federal tax return free S. Amend federal tax return free corporation that is not regularly traded on an established market and you (the seller) give the buyer a copy of a statement issued by the corporation certifying that the interest is not a U. Amend federal tax return free S. Amend federal tax return free real property interest. Amend federal tax return free You (the seller) give the buyer a certification stating, under penalties of perjury, that you are not a foreign person, and containing your name, U. Amend federal tax return free S. Amend federal tax return free taxpayer identification number, and home address. Amend federal tax return free You can give the certification to a qualified substitute. Amend federal tax return free The qualified substitute gives the buyer a statement, under penalties of perjury, that the certification is in the possession of the qualified substitute. Amend federal tax return free For this purpose, a qualified substitute is (a) the person (including any attorney or title company) responsible for closing the transaction, other than your agent, and (b) the buyer's agent. Amend federal tax return free The buyer receives a withholding certificate from the Internal Revenue Service. Amend federal tax return free You give the buyer written notice that you are not required to recognize any gain or loss on the transfer because of a nonrecognition provision in the Internal Revenue Code or a provision in a U. Amend federal tax return free S. Amend federal tax return free tax treaty. Amend federal tax return free The buyer must file a copy of the notice with the Ogden Service Center, P. Amend federal tax return free O. Amend federal tax return free Box 409101, Ogden, UT 84409. Amend federal tax return free You must verify the notice as true and sign it under penalties of perjury. Amend federal tax return free The notice must contain the following information. Amend federal tax return free A statement that the notice is a notice of nonrecognition under regulation section 1. Amend federal tax return free 1445-2(d)(2). Amend federal tax return free Your name, taxpayer identification number, and home address. Amend federal tax return free A statement that you are not required to recognize any gain or loss on the transfer. Amend federal tax return free A brief description of the transfer. Amend federal tax return free A brief summary of the law and facts supporting your claim that recognition of gain or loss is not required. Amend federal tax return free You may not give the buyer a written notice for any of the following transfers: the sale of your main home on which you exclude gain, a like-kind exchange that does not qualify for nonrecognition treatment in its entirety, or a deferred like-kind exchange that has not been completed at the time the buyer must file Form 8288. Amend federal tax return free Instead, a withholding certificate (described next) must be obtained. Amend federal tax return free The amount you realize on the transfer of a U. Amend federal tax return free S. Amend federal tax return free real property interest is zero. Amend federal tax return free The property is acquired by the United States, a U. Amend federal tax return free S. Amend federal tax return free state or possession, a political subdivision, or the District of Columbia. Amend federal tax return free The distribution is from a domestically controlled qualified investment entity (QIE) and is treated as a distribution of a U. Amend federal tax return free S. Amend federal tax return free real property interest only because an interest in the entity was disposed of in an applicable wash sale transaction. Amend federal tax return free For the definition of a QIE, see Qualified investment entities under Real Property Gain or Loss, earlier. Amend federal tax return free See Wash sale under Real Property Gain or Loss in chapter 4. Amend federal tax return free The certifications in (3) and (4) must be disregarded by the buyer if the buyer or qualified substitute has actual knowledge, or receives notice from a seller's or buyer's agent (or substitute), that they are false. Amend federal tax return free This also applies to the qualified substitute's statement under (4). Amend federal tax return free Withholding certificates. Amend federal tax return free   The tax required to be withheld on a disposition can be reduced or eliminated under a withholding certificate issued by the IRS. Amend federal tax return free Either you or the buyer can request a withholding certificate. Amend federal tax return free   A withholding certificate can be issued due to any of the following. Amend federal tax return free The IRS determines that reduced withholding is appropriate because either: The amount required to be withheld would be more than your maximum tax liability, or Withholding of the reduced amount would not jeopardize collection of the tax. Amend federal tax return free All of your realized gain is exempt from U. Amend federal tax return free S. Amend federal tax return free tax. Amend federal tax return free You or the buyer enters into an agreement for the payment of tax providing security for the tax liability. Amend federal tax return free   Get Publication 515 and Form 8288-B for information on procedures to request a withholding certificate. Amend federal tax return free Credit for tax withheld. Amend federal tax return free   The buyer must report and pay over the withheld tax within 20 days after the transfer using Form 8288, U. Amend federal tax return free S. Amend federal tax return free Withholding Tax Return for Dispositions by Foreign Persons of U. Amend federal tax return free S. Amend federal tax return free Real Property Interests. Amend federal tax return free This form is filed with the IRS with copies A and B of Form 8288-A, Statement of Withholding on Dispositions by Foreign Persons of U. Amend federal tax return free S. Amend federal tax return free Real Property Interests. Amend federal tax return free Copy B of this statement will be stamped received by the IRS and returned to you (the seller) if the statement is complete and includes your taxpayer identification number (TIN). Amend federal tax return free You must file Copy B with your tax return to take credit for the tax withheld. Amend federal tax return free   A stamped copy of Form 8288-A will not be provided to you if your TIN is not included on that form. Amend federal tax return free The IRS will send you a letter requesting the TIN and providing instructions for how to get a TIN. Amend federal tax return free When you provide the IRS with a TIN, the IRS will provide you with a stamped Copy B of Form 8288-A. Amend federal tax return free Social Security and Medicare Taxes If you work as an employee in the United States, you must pay social security and Medicare taxes in most cases. Amend federal tax return free Your payments of these taxes contribute to your coverage under the U. Amend federal tax return free S. Amend federal tax return free social security system. Amend federal tax return free Social security coverage provides retirement benefits, survivors and disability benefits, and medical insurance (Medicare) benefits to individuals who meet certain eligibility requirements. Amend federal tax return free In most cases, the first $113,700 of taxable wages received in 2013 for services performed in the United States is subject to social security tax. Amend federal tax return free All taxable wages are subject to Medicare tax. Amend federal tax return free Your employer deducts these taxes from each wage payment. Amend federal tax return free Your employer must deduct these taxes even if you do not expect to qualify for social security or Medicare benefits. Amend federal tax return free You can claim a credit for excess social security tax on your income tax return if you have more than one employer and the amount deducted from your combined wages for 2013 is more than $7,049. Amend federal tax return free 40. Amend federal tax return free Use the appropriate worksheet in chapter 3 of Publication 505, Tax Withholding and Estimated Tax, to figure your credit. Amend federal tax return free If any one employer deducted more than $7,049. Amend federal tax return free 40, you cannot claim a credit for that amount. Amend federal tax return free Ask your employer to refund the excess. Amend federal tax return free If your employer does not refund the excess, you can file a claim for refund using Form 843. Amend federal tax return free In general, U. Amend federal tax return free S. Amend federal tax return free social security and Medicare taxes apply to payments of wages for services performed as an employee in the United States, regardless of the citizenship or residence of either the employee or the employer. Amend federal tax return free In limited situations, these taxes apply to wages for services performed outside the United States. Amend federal tax return free Your employer should be able to tell you if social security and Medicare taxes apply to your wages. Amend federal tax return free You cannot make voluntary payments if no taxes are due. Amend federal tax return free Additional Medicare Tax. Amend federal tax return free   Beginning in 2013, in addition to the Medicare tax, a 0. Amend federal tax return free 9% Additional Medicare Tax applies to Medicare wages, Railroad Retirement Tax Act (RRTA) compensation, and self-employment income that are more than: $250,000 if married filing jointly, $125,000 if married filing separately, or $200,000 for any other filing status. Amend federal tax return free   There are no special rules for nonresident aliens for purposes of Additional Medicare Tax. Amend federal tax return free Wages, RRTA compensation, and self-employment income that are subject to Medicare tax will also be subject to Additional Medicare Tax if in excess of the applicable threshold. Amend federal tax return free   Your employer is responsible for withholding the 0. Amend federal tax return free 9% Additional Medicare Tax on Medicare wages or RRTA compensation it pays to you in excess of $200,000 in the calendar year. Amend federal tax return free If you intend to file a joint return and you anticipate that you and your spouse's individual wages are not going to be more than $200,000 but your combined wages and self-employment income are going to be more than $250,000, you may want to request additional withholding on Form W-4 and/or make estimated tax payments. Amend federal tax return free   If you file Form 1040NR, you must pay Additional Medicare Tax if the total of your wages and your self-employment income was more than $125,000 if married (Box 3, 4, or 5 on page 1 of Form 1040NR), or $200,000 if single or qualifying widow(er) (Box 1, 2, or 6 on page 1 of Form 1040NR). Amend federal tax return free    See Form 8959, Additional Medicare Tax, and the Instructions for Form 8959 to determine whether you are required to pay Additional Medicare Tax. Amend federal tax return free For more information on Additional Medicare Tax, go to IRS. Amend federal tax return free gov and enter “Additional Medicare Tax” in the search box. Amend federal tax return free   Self-employed individuals may also be required to pay Additional Medicare Tax. Amend federal tax return free See Self-Employment Tax , later. Amend federal tax return free Students and Exchange Visitors Generally, services performed by you as a nonresident alien temporarily in the United States as a nonimmigrant under subparagraph (F), (J), (M), or (Q) of section 101(a)(15) of the Immigration and Nationality Act are not covered under the social security program if the services are performed to carry out the purpose for which you were admitted to the United States. Amend federal tax return free This means that there will be no withholding of social security or Medicare taxes from the pay you receive for these services. Amend federal tax return free These types of services are very limited, and generally include only on-campus work, practical training, and economic hardship employment. Amend federal tax return free Social security and Medicare taxes will be withheld from your pay for these services if you are considered a resident alien as discussed in chapter 1, even though your nonimmigrant classification (“F,” “J,” “M,” or “Q”) remains the same. Amend federal tax return free Services performed by a spouse or minor child of nonimmigrant aliens with the classification of “F-2,” “J-2,” “M-2,” and “Q-3” are covered under social security. Amend federal tax return free Nonresident Alien Students If you are a nonresident alien temporarily admitted to the United States as a student, you generally are not permitted to work for a wage or salary or to engage in business while you are in the United States. Amend federal tax return free In some cases, a student admitted to the United States in “F-1,” “M-1,” or “J-1” status is granted permission to work. Amend federal tax return free Social security and Medicare taxes are not withheld from pay for the work unless the student is considered a resident alien. Amend federal tax return free Any student who is enrolled and regularly attending classes at a school may be exempt from social security and Medicare taxes on pay for services performed for that school. Amend federal tax return free The U. Amend federal tax return free S. Amend federal tax return free Citizenship and Immigration Services (USCIS) permits on-campus work for students in “F-1” status if it does not displace a U. Amend federal tax return free S. Amend federal tax return free resident. Amend federal tax return free On-campus work means work performed on the school's premises. Amend federal tax return free On-campus work includes work performed at an off-campus location that is educationally affiliated with the school. Amend federal tax return free On-campus work under the terms of a scholarship, fellowship, or assistantship is considered part of the academic program of a student taking a full course of study and is permitted by the USCIS. Amend federal tax return free Social security and Medicare taxes are not withheld from pay for this work unless the student is considered a resident alien. Amend federal tax return free If services performed by a nonresident alien student are not considered as performed to carry out the purpose for which the student was admitted to the United States, social security and Medicare taxes will be withheld from pay for the services unless the pay is exempt under the Internal Revenue Code. Amend federal tax return free Exchange Visitors Exchange visitors are temporarily admitted to the United States under section 101(a)(15)(J) of the Immigration and Nationality Act. Amend federal tax return free Social security and Medicare taxes are not withheld on pay for services of an exchange visitor who has been given permission to work and who possesses or obtains a letter of authorization from the sponsor unless the exchange visitor is considered a resident alien. Amend federal tax return free If services performed by an exchange visitor are not considered as performed to carry out the purpose for which the visitor was admitted to the United States, social security and Medicare taxes are withheld from pay for the services unless the pay is exempt under the Internal Revenue Code. Amend federal tax return free Nonresident aliens temporarily admitted to the United States as participants in international cultural exchange programs under section 101(a)(15)(Q) of the Immigration and Nationality Act may be exempt from social security and Medicare taxes. Amend federal tax return free The employer must be the petitioner through whom the alien obtained the “Q” visa. Amend federal tax return free Social security and Medicare taxes are not withheld from pay for this work unless the alien is considered a resident alien. Amend federal tax return free Refund of Taxes Withheld in Error If social security or Medicare taxes were withheld in error from pay that is not subject to these taxes, contact the employer who withheld the taxes for a refund. Amend federal tax return free If you are unable to get a full refund of the amount from your employer, file a claim for refund with the Internal Revenue Service on Form 843, Claim for Refund and Request for Abatement. Amend federal tax return free Attach the following items to Form 843. Amend federal tax return free A copy of your Form W-2 to prove the amount of social security and Medicare taxes withheld. Amend federal tax return free A copy of your visa. Amend federal tax return free Form I-94 (or other documentation showing your dates of arrival or departure). Amend federal tax return free If you have an F-1 visa, documentation showing permission to work in the U. Amend federal tax return free S. Amend federal tax return free If you have a J-1 visa, documentation showing permission to work in the U. Amend federal tax return free S. Amend federal tax return free If you are engaged in optional practical training or employment due to severe economic necessity, documentation showing permission to work in the U. Amend federal tax return free S. Amend federal tax return free A statement from your employer indicating the amount of the reimbursement your employer provided and the amount of the credit or refund your employer claimed or you authorized your employer to claim. Amend federal tax return free If you cannot obtain this statement from your employer, you must provide this information on your own statement and explain why you are not attaching a statement from your employer or on Form 8316 claiming your employer will not issue the refund. Amend federal tax return free If you were exempt from social security and Medicare tax for only part of the year, pay statements showing the tax paid during the period you were exempt. Amend federal tax return free File Form 843 (with attachments) with the Department of the Treasury, Internal Revenue Service Center, Ogden, UT 84201-0038. Amend federal tax return free Do not use Form 843 to request a refund of Additional Medicare Tax. Amend federal tax return free If Additional Medicare Tax was withheld from your pay in error, you can claim a credit for any withheld Additional Medicare Tax against the total tax liability shown on your tax return by filing Form 8959 with Form 1040 or 1040NR. Amend federal tax return free If Additional Medicare Tax was withheld in error in a prior year for which you already filed Form 1040 or 1040NR, you must file Form 1040X, Amended U. Amend federal tax return free S. Amend federal tax return free Individual Income Tax Return, for the prior year in which the wages or compensation were originally received to recover the Additional Medicare Tax withheld in error. Amend federal tax return free See the Instructions for Form 1040X. Amend federal tax return free Agricultural Workers Agricultural workers temporarily admitted into the United States on H-2A visas are exempt from social security and Medicare taxes on compensation paid to them for services performed in connection with the H-2A visa. Amend federal tax return free You can find more information about not having tax withheld at www. Amend federal tax return free irs. Amend federal tax return free gov/Individuals/International-Taxpayers/Foreign-Agricultural-Workers. Amend federal tax return free Self-Employment Tax Self-employment tax is the social security and Medicare taxes for individuals who are self-employed. Amend federal tax return free Nonresident aliens are not subject to self-employment tax unless an international social security agreement in effect determines that they are covered under the U. Amend federal tax return free S. Amend federal tax return free social security system. Amend federal tax return free Residents of the U. Amend federal tax return free S. Amend federal tax return free Virgin Islands, Puerto Rico, Guam, the Commonwealth of the Northern Mariana Islands, or American Samoa are considered U. Amend federal tax return free S. Amend federal tax return free residents for this purpose and are subject to the self-employment tax. Amend federal tax return free Resident aliens must pay self-employment tax under the same rules that apply to U. Amend federal tax return free S. Amend federal tax return free citizens. Amend federal tax return free However, a resident alien employed by an international organization, a foreign government, or a wholly-owned instrumentality of a foreign government is not subject to the self-employment tax on income earned in the United States. Amend federal tax return free Self-employment income you receive while you are a resident alien is subject to self-employment tax even if it was paid for services you performed as a nonresident alien. Amend federal tax return free Example. Amend federal tax return free Bill Jones is an author engaged in the business of writing books. Amend federal tax return free Bill had several books published in a foreign country while he was a citizen and resident of that country. Amend federal tax return free During 2013, Bill entered the United States as a resident alien. Amend federal tax return free After becoming a U. Amend federal tax return free S. Amend federal tax return free resident, he continued to receive royalties from his foreign publisher. Amend federal tax return free Bill reports his income and expenses on the cash basis (he reports income on his tax return when received and deducts expenses when paid). Amend federal tax return free Bill's 2013 self-employment income includes the royalties received after he became a U. Amend federal tax return free S. Amend federal tax return free resident even though the books were published while he was a nonresident alien. Amend federal tax return free This royalty income is subject to self-employment tax. Amend federal tax return free Reporting self-employment tax. Amend federal tax return free   Use Schedule SE (Form 1040) to report and figure your self-employment tax. Amend federal tax return free Then enter the tax on Form 1040, line 56, or Form 1040NR, line 54. Amend federal tax return free Attach Schedule SE to Form 1040 or Form 1040NR. Amend federal tax return free Additional Medicare Tax. Amend federal tax return free   Self-employed individuals must pay a 0. Amend federal tax return free 9% Additional Medicare Tax on self-employment income that exceeds one of the following threshold amounts (based on your filing status): Married filing jointly — $250,000; Married filing separately — $125,000; Single, Head of household, or Qualifying widow(er) — $200,000. Amend federal tax return free   If you have both wages and self-employment income, the threshold amount for applying the Additional Medicare Tax on the self-employment income is reduced (but not below zero) by the amount of wages subject to Additional Medicare Tax. Amend federal tax return free A self-employment loss should not be considered for purposes of this tax   If you file Form 1040NR, you must pay Additional Medicare Tax if the total of your wages and your self-employment income was more than $125,000 if married (Box 3, 4, or 5 on page 1 of Form 1040NR), or $200,000 if single or qualifying widow(er) (Box 1, 2, or 6 on page 1 of Form 1040NR). Amend federal tax return free   See Form 8959, Additional Medicare Tax, and the Instructions for Form 8959 to determine whether you are required to pay Additional Medicare Tax. Amend federal tax return free For more information on Additional Medicare Tax, go to IRS. Amend federal tax return free gov and enter “Additional Medicare Tax” in the search box. Amend federal tax return free Deduction for employer-equivalent portion of self-employment tax. Amend federal tax return free   If you must pay self-employment tax, you can deduct a portion of the self-employment tax paid in figuring your adjusted gross income. Amend federal tax return free This deduction is figured on Schedule SE (Form 1040). Amend federal tax return free Note. Amend federal tax return free No portion of the Additional Medicare Tax is deductible for self-employment tax. Amend federal tax return free More information. Amend federal tax return free   Get Publication 334, Tax Guide for Small Business, for more information about self-employment tax. Amend federal tax return free International Social Security Agreements The United States has entered into social security agreements with foreign countries to coordinate social security coverage and taxation of workers employed for part or all of their working careers in one of the countries. Amend federal tax return free These agreements are commonly referred to as totalization agreements. Amend federal tax return free Under these agreements, dual coverage and dual contributions (taxes) for the same work are eliminated. Amend federal tax return free The agreements generally make sure that social security taxes (including self-employment tax) are paid only to one country. Amend federal tax return free Agreements are in effect with the following countries. Amend federal tax return free Australia. Amend federal tax return free Austria. Amend federal tax return free Belgium. Amend federal tax return free Canada. Amend federal tax return free Chile. Amend federal tax return free Czech Republic. Amend federal tax return free Denmark. Amend federal tax return free Finland. Amend federal tax return free France. Amend federal tax return free Germany. Amend federal tax return free Greece. Amend federal tax return free Ireland. Amend federal tax return free Italy. Amend federal tax return free Japan. Amend federal tax return free Korea, South. Amend federal tax return free Luxembourg. Amend federal tax return free The Netherlands. Amend federal tax return free Norway. Amend federal tax return free Poland. Amend federal tax return free Portugal. Amend federal tax return free Spain. Amend federal tax return free Sweden. Amend federal tax return free Switzerland. Amend federal tax return free The United Kingdom. Amend federal tax return free Agreements with other countries are expected to enter into force in the future. Amend federal tax return free Employees. Amend federal tax return free   Generally, under these agreements, you are subject to social security taxes only in the country where you are working. Amend federal tax return free However, if you are temporarily sent to work for the same employer in the United States and your pay would normally be subject to social security taxes in both countries, most agreements provide that you remain covered only by the social security system of the country from which you were sent. Amend federal tax return free You can get more information on any agreement by contacting the U. Amend federal tax return free S. Amend federal tax return free Social Security Administration at the address given later. Amend federal tax return free If you have access to the Internet, you can get more information at www. Amend federal tax return free socialsecurity. Amend federal tax return free gov/international. Amend federal tax return free   To establish that your pay is subject only to foreign social security taxes and is exempt from U. Amend federal tax return free S. Amend federal tax return free social security taxes (including the Medicare tax) under an agreement, you or your employer should request a certificate of coverage from the appropriate agency of the foreign country. Amend federal tax return free This will usually be the same agency to which you or your employer pays your foreign social security taxes. Amend federal tax return free The foreign agency will be able to tell you what information is needed for them to issue the certificate. Amend federal tax return free Your employer should keep a copy of the certificate because it may be needed to show why you are exempt from U. Amend federal tax return free S. Amend federal tax return free social security taxes. Amend federal tax return free Only wages paid on or after the effective date of the agreement can be exempt from U. Amend federal tax return free S. Amend federal tax return free social security taxes. Amend federal tax return free    Some of the countries with which the United States has agreements will not issue certificates of coverage. Amend federal tax return free In this case, either you or your employer should request a statement that your wages are not covered by the U. Amend federal tax return free S. Amend federal tax return free social security system. Amend federal tax return free Request the statement from the following address. Amend federal tax return free U. Amend federal tax return free S. Amend federal tax return free Social Security Administration Office of International Programs P. Amend federal tax return free O. Amend federal tax return free Box 17741 Baltimore, MD 21235-7741 Self-employed individuals. Amend federal tax return free   Under most agreements, self-employed individuals are covered by the social security system of the country where they reside. Amend federal tax return free However, under some agreements, you may be exempt from U. Amend federal tax return free S. Amend federal tax return free self-employment tax if you temporarily transfer your business activity to or from the United States. Amend federal tax return free   If you believe that your self-employment income is subject only to U. Amend federal tax return free S. Amend federal tax return free self-employment tax and is exempt from foreign social security taxes, request a certificate of coverage from the U. Amend federal tax return free S. Amend federal tax return free Social Security Administration at the address given earlier. Amend federal tax return free This certificate will establish your exemption from foreign social security taxes. Amend federal tax return free   To establish that your self-employment income is subject only to foreign social security taxes and is exempt from U. Amend federal tax return free S. Amend federal tax return free self-employment tax, request a certificate of coverage from the appropriate agency of the foreign country. Amend federal tax return free If the foreign country will not issue the certificate, you should request a statement that your income is not covered by the U. Amend federal tax return free S. Amend federal tax return free social security system. Amend federal tax return free Request it from the U. Amend federal tax return free S. Amend federal tax return free Social Security Administration at the address given earlier. Amend federal tax return free Attach a photocopy of either statement to Form 1040 each year you are exempt. Amend federal tax return free Also print “Exempt, see attached statement” on the line for self-employment tax. Amend federal tax return free Estimated Tax Form 1040-ES (NR) You may have income from which no U. Amend federal tax return free S. Amend federal tax return free income tax is withheld. Amend federal tax return free Or the amount of tax withheld may be less than the income tax you estimate you will owe at the end of the year. Amend federal tax return free If so, you may have to pay estimated tax. Amend federal tax return free Generally, you must make estimated tax payments for 2014 if you expect to owe at least $1,000 in tax and you expect your withholding and certain refundable credits to be less than the smaller of: 90% of the tax to be shown on your 2014 income tax return, or 100% of the tax shown on your 2013 income tax return (if your 2013 return covered all 12 months of the year). Amend federal tax return free If your adjusted gross income for 2013 was more than $150,000 ($75,000 if your filing status for 2014 is married filing separately), substitute 110% for 100% in (2) above if you are not a farmer or fisherman. Amend federal tax return free Item (2) does not apply if you did not file a 2013 return. Amend federal tax return free A nonresident alien should use Form 1040-ES (NR) to figure and pay estimated tax. Amend federal tax return free If you pay by check, make it payable to the "United States Treasury. Amend federal tax return free " How to estimate your tax for 2014. Amend federal tax return free   If you filed a 2013 return on Form 1040NR or Form 1040NR-EZ and expect your income, number of exemptions, and total deductions for 2014 to be nearly the same, you should use your 2013 return as a guide to complete the Estimated Tax Worksheet in the Form 1040-ES (NR) instructions. Amend federal tax return free If you did not file a return for 2013, or if your income, exemptions, deductions, or credits will be different for 2014, you must estimate these amounts. Amend federal tax return free Figure your estimated tax liability using the Tax Rate Schedule in the 2014 Form 1040-ES (NR) instructions for your filing status. Amend federal tax return free Note. Amend federal tax return free If you expect to be a resident of Puerto Rico during the entire year, use Form 1040-ES or Formulario 1040-ES (PR). Amend federal tax return free When to pay estimated tax. Amend federal tax return free   Make your first estimated tax payment by the due date for filing the previous year's Form 1040NR or Form 1040NR-EZ. Amend federal tax return free If you have wages subject to the same withholding rules that apply to U. Amend federal tax return free S. Amend federal tax return free citizens, you must file Form 1040NR or Form 1040NR-EZ and make your first estimated tax payment by April 15, 2014. Amend federal tax return free If you do not have wages subject to withholding, file your income tax return and make your first estimated tax payment by June 16, 2014. Amend federal tax return free   If your first estimated tax payment is due April 15, 2014, you can pay your estimated tax in full at that time or in four equal installments by the dates shown next. Amend federal tax return free 1st installment April 15, 2014 2nd installment June 16, 2014 3rd installment Sept. Amend federal tax return free 15, 2014 4th installment Jan. Amend federal tax return free 15, 2015 If your first payment is not due until June 16, 2014, you can pay your estimated tax in full at that time or: ½ of your estimated tax by June 16, 2014, 1/4 of the tax by September 15, 2014, and 1/4 by January 15, 2015. Amend federal tax return free    You do not have to make the payment due January 15, 2015, if you file your 2014 Form 1040NR or 1040NR-EZ by February 2, 2015, and pay the entire balance due with your return. Amend federal tax return free Fiscal year. Amend federal tax return free   If your return is not on a calendar year basis, your due dates are the 15th day of the 4th, 6th, and 9th months of your fiscal year, and the 1st month of the following fiscal year. Amend federal tax return free If any date falls on a Saturday, Sunday, or legal holiday, use the next day that is not a Saturday, Sunday, or legal holiday. Amend federal tax return free Changes in income, deductions, or exemptions. Amend federal tax return free   Even if you are not required to make an estimated tax payment in April or June, your circumstances may change so that you will have to make estimated tax payments later. Amend federal tax return free This can happen if you receive additional income or if any of your deductions are reduced or eliminated. Amend federal tax return free If so, see the instructions for Form 1040-ES (NR) and Publication 505 for information on figuring your estimated tax. Amend federal tax return free Amended estimated tax. Amend federal tax return free   If, after you have made estimated tax payments, you find your estimated tax is substantially increased or decreased because of a change in your income or exemptions, you should adjust your remaining estimated tax payments. Amend federal tax return free To do this, see the instructions for Form 1040-ES (NR) and Publication 505. Amend federal tax return free Penalty for failure to pay estimated income tax. Amend federal tax return free   You will be subject to a penalty for underpayment of installments of estimated tax except in certain situations. Amend federal tax return free These situations are explained on Form 2210, Underpayment of Estimated Tax by Individuals, Estates, and Trusts. Amend federal tax return free Prev  Up  Next   Home   More Online Publications
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Amend federal tax return free 16. Amend federal tax return free   Cómo Declarar Ganancias y Pérdidas Table of Contents Qué Hay de Nuevo Introduction Useful Items - You may want to see: Cómo Declarar Ganancias y Pérdidas de CapitalExcepción 1. Amend federal tax return free Excepción 2. Amend federal tax return free Presente el Formulario 1099-B o el Formulario 1099-S al IRS. Amend federal tax return free Pérdidas de Capital Tasas Impositivas sobre Ganancias de Capital Qué Hay de Nuevo Tasas máximas de ganancias de capital. Amend federal tax return free  Para el año 2013, las tasas máximas de ganancias de capital son del 0%, 15%, 20%, 25% y 28%. Amend federal tax return free Introduction En este capítulo se explica cómo declarar ganancias y pérdidas de capital provenientes de ventas, intercambios y otras enajenaciones de bienes de inversión en el Formulario 8949 y el Anexo D (Formulario 1040). Amend federal tax return free Esta explicación abarca los siguientes temas: Cómo declarar ganancias y pérdidas a corto plazo. Amend federal tax return free Cómo declarar ganancias y pérdidas a largo plazo. Amend federal tax return free Cómo calcular pérdidas de capital que se van a trasladar al año siguiente. Amend federal tax return free Cómo calcular los impuestos sobre una ganancia neta de capital. Amend federal tax return free Si vende o de otro modo enajena bienes utilizados en una ocupación o negocio o en la producción de ingresos, vea la Publicación 544, Sales and Other Dispositions of Assets (Ventas y otras enajenaciones de activos), en inglés, antes de completar el Anexo D (Formulario 1040). Amend federal tax return free Useful Items - You may want to see: Publicación 537 Installment Sales (Ventas a plazos), en inglés 544 Sales and Other Dispositions of Assets (Ventas y otras enajenaciones de activos), en inglés 550 Investment Income and Expenses (Ingresos y gastos de inversión), en inglés Formulario (e Instrucciones) 4797 Sales of Business Property (Ventas de bienes comerciales), en inglés 6252 Installment Sale Income (Ingresos de ventas a plazos), en inglés 8582 Passive Activity Loss Limitations (Limitaciones de pérdidas en actividades pasivas), en inglés 8949 Sales and Other Dispositions of Capital Assets (Ventas y otras enajenaciones de activos de capital, en inglés) Anexo D (Formulario 1040) Capital Gains and Losses (Ganancias y pérdidas de capital), en inglés Cómo Declarar Ganancias y Pérdidas de Capital Declare sus ganancias y pérdidas de capital en el Formulario 8949. Amend federal tax return free Complete el Formulario 8949 antes de completar las líneas 1b, 2, 3, 8b, 9 ó 10 del Anexo D (Formulario 1040). Amend federal tax return free Use el Formulario 8949 para declarar: La venta o intercambio de un activo de capital, la cual no se declaró en ningún otro formulario o anexo, Ganancias por canjes involuntarios (aparte de cuando se deba a un hecho fortuito o un robo) de activos de capital que no sirven para propósitos de negocio o lucro y Deudas incobrables que no provienen del negocio. Amend federal tax return free Use el Anexo D (Formulario 1040): Para calcular la ganancia o pérdida total de las transacciones declaradas en el Formulario 8949; Para declarar una ganancia proveniente del Formulario 6252 o de la Parte I del Formulario 4797; Para declarar una ganancia o pérdida proveniente del Formulario 4684, 6781 u 8824; Para declarar distribuciones de ganancias de capital no declaradas directamente en el Formulario 1040 o en el Formulario 1040A; Para declarar una pérdida de capital trasladada del año tributario anterior al año tributario actual; Para declarar su parte de una ganancia (o pérdida) de una sociedad colectiva, sociedad anónima de tipo S, caudal hereditario o fideicomiso; Para declarar las transacciones informadas a usted en el Formulario 1099-B (o documento sustitutivo), el cual muestra las bases informadas al IRS y al cual no corresponde ninguno de los ajustes o códigos del Formulario 8949; y Para declarar ganancias de capital a largo plazo no distribuidas provenientes del Formulario 2439. Amend federal tax return free Anote en el Formulario 8949 todas las ventas e intercambios de activos de capital (incluyendo acciones, bonos, etc. Amend federal tax return free ) y de bienes raíces (si no se declararon en el Formulario 4684, 4797, 6252, 6781 u 8824 o la línea 1a u 8a del Anexo D). Amend federal tax return free Declare estas transacciones aun si usted no recibió un Formulario 1099-B o 1099-S (u otra declaración sustitutiva) para la transacción. Amend federal tax return free Declare las ganancias o pérdidas a corto plazo en la Parte I. Amend federal tax return free Declare ganancias y pérdidas a largo plazo en la Parte II. Amend federal tax return free Use cuantos Formularios 8949 sean necesarios. Amend federal tax return free Excepciones a la presentación del Formulario 8949 y el Anexo D (Formulario 1040). Amend federal tax return free   Hay ciertas circunstancias bajo las cuales usted tal vez no tenga que presentar el Formulario 8949 ni el Anexo D (Formulario 1040). Amend federal tax return free Excepción 1. Amend federal tax return free   Usted no tiene que presentar el Formulario 8949 ni el Anexo D (Formulario 1040) si no tiene pérdidas de capital y sus únicas ganancias de capital son distribuciones de ganancia de capital correspondientes al (los) recuadro(s) 2a del (de los) Formulario(s) 1099-DIV (o declaraciones sustitutivas). Amend federal tax return free (Si alguno de los Formularios 1099-DIV (o declaraciones sustitutivas) que usted recibe indica una cifra en el recuadro 2b (ganancias no recuperadas conforme a la sección 1250), el recuadro 2c (ganancias conforme a la sección 1202) o el recuadro 2d (ganancias (tasas de 28%) por la venta de objetos coleccionables, usted no reúne los requisitos para esta excepción). Amend federal tax return free Si reúne los requisitos para esta excepción, declare sus distribuciones de ganancia de capital directamente en la línea 13 del Formulario 1040 y marque el recuadro en la línea 13. Amend federal tax return free También debe utillizar la Qualified Dividends and Capital Gain Tax Worksheet (Hoja de trabajo para impuestos sobre dividendos y ganancias de capital), que encontrará en las Instrucciones del Formulario 1040, para calcular su impuesto. Amend federal tax return free Usted pede declarar sus distribuciones de ganancias de capital en la línea 10 del Formulario 1040A, en vez del Formulario 1040, si ninguno de los Formularios 1099-DIV (o declaraciones sustitutivas) que usted recibió indica una cifra en los recuadros 2b, 2c o 2d y usted no tiene que presentar el Formulario 1040. Amend federal tax return free Excepción 2. Amend federal tax return free   Usted tiene que presentar el Anexo D (Formulario 1040), pero por lo general no tiene que presentar el Formulario 8949 si la Excepción 1 no le corresponde y sus únicas ganancias y pérdidas de capital son: Distribuciones de ganancias de capital; Una pérdida de capital trasladada de un año anterior; Una ganancia correspondiente al Formulario 2439 ó 6252, o de la Parte I del Formulario 4797; Una ganancia o pérdida correspondiente al Formulario 4684, 6781 u 8824; Una ganancia o pérdida de una sociedad colectiva, sociedad anónima de tipo S, un caudal hereditario o fideicomiso; Ganancias y pérdidas de transacciones por las cuales usted recibió el Formulario 1099-B (o un documento sustitutivo), el cual muestra las bases informadas al IRS y por lo cual no necesita hacer ningún ajuste en la columna (g) del Formulario 8949 ni anotar ningún código en la columna (f) del Formulario 8949. Amend federal tax return free Ventas a plazos. Amend federal tax return free   No puede utilizar el método de pago a plazos para declarar una ganancia proveniente de la venta de acciones o valores bursátiles cotizados en un mercado de valores bursátiles establecido. Amend federal tax return free Tiene que declarar la totalidad de la ganancia en el año de la venta (el año en el que ocurra la fecha de canje). Amend federal tax return free Ganancias y pérdidas provenientes de una actividad pasiva. Amend federal tax return free    Si tiene pérdidas o ganancias provenientes de una actividad pasiva, es posible que tenga que declararlas también en el Formulario 8582. Amend federal tax return free En ciertos casos, la pérdida puede ser limitada conforme a las reglas de actividad pasiva. Amend federal tax return free Consulte el Formulario 8582 y sus instrucciones correspondientes por separado para obtener información adicional sobre la declaración de ganancias y pérdidas de capital producto de una actividad pasiva. Amend federal tax return free Transacciones que se declaran en el Formulario 1099-B. Amend federal tax return free   Si vendió bienes, como acciones, bonos o ciertos productos de consumo bursátiles, a través de un agente corredor bursátil, éste debe entregarle un Formulario 1099-B o documento sustitutivo. Amend federal tax return free Utilice el Formulario 1099-B o el documento sustitutivo para completar el Formulario 8949. Amend federal tax return free Si usted vendió un valor bursátil garantizado en 2013, su agente corredor bursátil le mandará un Formulario 1099-B (o declaración sustitutiva) que le indica la base. Amend federal tax return free Esto le ayudará a completar el Formulario 8949. Amend federal tax return free Por lo general, los valores bursátiles garantizados son aquéllos que usted adquirió después del año 2010. Amend federal tax return free   Declare las ganancias brutas que aparezcan en el recuadro 2a del Formulario 1099-B como el precio de venta en la columna (d) de la Parte I o la Parte II del Formulario 8949, según le corresponda a su caso. Amend federal tax return free No obstante, si el agente corredor bursátil indica, en el recuadro 2a del Formulario 1099-B, haber declarado al IRS las ganancias brutas (precio de venta) menos comisiones y primas de opciones, anote el precio neto de venta resultante en la columna (d) de la Parte I o de la Parte II del Formulario 8949, según le corresponda a su caso. Amend federal tax return free   Incluya en la columna (g) todo gasto de venta, tal como honorarios de agente corredor bursátil, comisiones, impuestos de traspaso locales y estatales y primas de opciones, a menos que usted haya declarado el precio neto de venta en la columna (d). Amend federal tax return free Si incluye un gasto de venta en la columna (g), anote “E” en la columna (f). Amend federal tax return free Transacciones que se declaran en el Formulario 1099-CAP. Amend federal tax return free   Si es dueño de acciones de una sociedad anónima en cuyo control o estructura de capital haya habido cambios importantes, dicha sociedad debe enviarle el Formulario 1099-CAP o documento sustitutivo. Amend federal tax return free Utilice el Formulario 1099-CAP o documento sustitutivo para completar el Formulario 8949. Amend federal tax return free Si sus cálculos indican que, debido al cambio, usted tendría una pérdida, no anote ninguna cantidad en el Formulario 8949 ni en el Anexo D (Formulario 1040). Amend federal tax return free Esta transacción no le da la posibilidad de declarar una pérdida en el Anexo D (Formulario 1040). Amend federal tax return free   Declare el total de la cantidad recibida indicado en el recuadro 2 del Formulario 1099-CAP como el precio de venta en la columna (d) de la Parte I o de la Parte II del Formulario 8949, según le corresponda a su caso. Amend federal tax return free Transacciones que se declaran en el Formulario 1099-S. Amend federal tax return free   Si vendió o canjeó bienes raíces que han de declararse, normalmente la persona encargada de comunicar transacciones de bienes raíces debe entregarle un Formulario 1099-S en el que se indiquen las ganancias brutas. Amend federal tax return free    “Bienes raíces que han de declararse” son toda participación en una propiedad actual o futura en cualesquiera de los siguientes casos: Terrenos con o sin mejoras, incluido el espacio aéreo; Estructuras intrínsecamente permanentes, incluido todo edificio residencial, comercial o industrial; Una unidad de condominio y sus instalaciones accesorias y elementos comunes, incluido el terreno; y Acciones de cooperativa de viviendas en sociedad anónima (como se define en la sección 216 del Código de Impuestos Internos). Amend federal tax return free   Una “persona encargada de comunicar transacciones de bienes raíces” puede ser el abogado del comprador, el abogado de usted, una compañía de escrituras de propiedad o de cuentas en depósito, un prestamista hipotecario, el agente corredor bursátil de usted, el agente corredor bursátil del comprador o la persona que adquiera la mayor participación en la propiedad. Amend federal tax return free   El Formulario 1099-S indicará las ganancias brutas de la venta o el intercambio en el recuadro 2. Amend federal tax return free Consulte las Instrucciones para el Formulario 8949 y las Instrucciones para el Anexo D (Formulario 1040) para saber cómo se declaran estas transacciones e incluirlas en la Parte I o Parte II del Formulario 8949, tal como le corresponda a su caso. Amend federal tax return free No obstante, declare los intercambios por bienes del mismo tipo en el Formulario 8824. Amend federal tax return free   Es ilegal que una persona encargada de comunicar transacciones de bienes raíces le cobre un cargo por separado por cumplir con el requisito de presentación del Formulario 1099-S. Amend federal tax return free Nominatarios. Amend federal tax return free   Si recibe ganancias brutas como nominatario (es decir, las ganancias brutas están a nombre suyo pero en realidad pertenecen a otra persona), vea las Instrucciones para el Formulario 8949, para saber cómo declarar estas cantidades en el Formulario 8949. Amend federal tax return free Presente el Formulario 1099-B o el Formulario 1099-S al IRS. Amend federal tax return free   Si recibió ganancias brutas en calidad de nominatario en 2013, tiene que presentar al IRS el Formulario 1099-B o el Formulario 1099-S correspondiente a dichas ganancias. Amend federal tax return free Envíe el Formulario 1099-B o el Formulario 1099-S junto con el Formulario 1096, Annual Summary and Transmittal of U. Amend federal tax return free S. Amend federal tax return free Information Returns (Resumen e informe anual de declaraciones informativas de los Estados Unidos), en inglés, al Centro de Servicio del Servicio de Impuestos Internos que le corresponda a más tardar el 28 de febrero de 2014 (31 de marzo de 2014, si presenta el Formulario 1099-B o el Formulario 1099-S por vía electrónica). Amend federal tax return free Entregue la Copia B del Formulario 1099-B o del Formulario 1099-S al verdadero dueño de dichas ganancias a más tardar el 18 de febrero de 2014. Amend federal tax return free En el Formulario 1099-B, usted debe constar como “Payer” (Pagador). Amend federal tax return free El otro dueño debe constar como “Recipient” (Destinatario). Amend federal tax return free En el Formulario 1099-S, usted debe constar como “Filer” (Declarante). Amend federal tax return free El otro dueño debe constar como “Transferor” (Cesionista). Amend federal tax return free No obstante, usted no tiene que presentar el Formulario 1099-B ni el Formulario 1099-S para mostrar las ganancias de su cónyuge. Amend federal tax return free Para más información acerca de los requisitos de presentación de ciertas declaraciones informativas y las multas por no presentar (o facilitar) dichas declaraciones, vea las General Instructions for Certain Information Returns (Instrucciones generales para determinadas declaraciones informativas), en inglés. Amend federal tax return free Si presenta la declaración electrónicamente, vea la Publicación 1220, en inglés. Amend federal tax return free Venta de bienes comprados en diferentes ocasiones. Amend federal tax return free   Si vende un paquete de acciones u otros bienes que haya comprado en diferentes ocasiones, declare la pérdida o ganancia a corto plazo procedente de la venta en una fila de la Parte I del Formulario 8949 y anote la pérdida o ganancia a largo plazo en una fila de la Parte II del Formulario 8949. Amend federal tax return free Escriba “Various” (Varios) en la columna (b) para la “Date acquired” (Fecha de adquisición). Amend federal tax return free Gastos de venta. Amend federal tax return free    En la columna (g) del Formulario 8949, incluya todo gasto de venta, como honorarios de agentes corredores bursátiles, comisiones, impuestos estatales y locales sobre traspasos y primas de opciones, a menos que usted haya declarado el precio neto de ventas en la columna (d). Amend federal tax return free Si usted incluyó un gasto de venta en la columna (g), anote “E” en la columna (f). Amend federal tax return free   Para más información sobre los ajustes a la base, vea el capítulo 13. Amend federal tax return free Ganancias y pérdidas a corto plazo. Amend federal tax return free   Las ganancias o pérdidas de capital sobre la venta o canje de bienes de inversión que haya tenido por 1 año o menos se consideran pérdidas o ganancias de capital a corto plazo. Amend federal tax return free Declárelas en la Parte I del Formulario 8949. Amend federal tax return free   Sume su parte de pérdidas o ganancias de capital a corto plazo provenientes de sociedades colectivas, sociedades anónimas de tipo S, caudales hereditarios y fideicomisos, además de toda pérdida de capital a corto plazo que se haya trasladado de un año anterior, con las demás ganancias y pérdidas de capital a corto plazo para calcular la pérdida o ganancia de capital neta a corto plazo en la línea 7 del Anexo D (Formulario 1040). Amend federal tax return free Ganancias y pérdidas a largo plazo. Amend federal tax return free    Una ganancia o pérdida de capital sobre la venta o canje de bienes de inversión que haya tenido durante más de 1 año se considera ganancia o pérdida de capital a largo plazo. Amend federal tax return free Declárela en la Parte II del Formulario 8949. Amend federal tax return free   Usted debe declarar lo siguiente en la Parte II del Anexo D (Formulario 1040): Ganancias de capital a largo plazo de un fondo mutuo (u otra sociedad inversionista reglamentada) o de una sociedad de inversión inmobiliaria (REIT, por sus siglas en inglés) que no hayan sido distribuidas; Su participación de las ganancias y pérdidas de capital a largo plazo de sociedades colectivas, sociedades anónimas de tipo S, caudales hereditarios y fideicomisos; Toda distribución de ganancia de capital proveniente de fondos mutuos y sociedades de inversión inmobiliaria (REIT) que no se haya declarado directamente en la línea 10 del Formulario 1040A o la línea 13 del Formulario 1040; y Pérdidas de capital a largo plazo trasladadas de un año anterior. Amend federal tax return free    El resultado que se dé después de sumar dichas cantidades con las demás ganancias de capital a largo plazo y restar las pérdidas de capital a largo plazo es la ganancia o pérdida de capital neta a largo plazo (línea 15 del Anexo D (Formulario 1040)). Amend federal tax return free Total de la ganancia o pérdida neta. Amend federal tax return free   Para calcular el total de la ganancia o pérdida neta, sume la ganancia o pérdida de capital neta a corto plazo (línea 7 del Anexo D (Formulario 1040)) con la pérdida o ganancia de capital neta a largo plazo (línea 15 del Anexo D (Formulario 1040)). Amend federal tax return free Anote el resultado en la línea 16 de la Parte III del Anexo D (Formulario 1040). Amend federal tax return free Si tiene pérdidas que sobrepasen las ganancias, vea Pérdidas de Capital , que se encuentra a continuación. Amend federal tax return free Si las líneas 15 y 16 del Anexo D (Formulario 1040) son ganancias y el ingreso sujeto a impuestos en su Formulario 1040 es mayor de cero, vea Tasas Impositivas sobre Ganancias de Capital , más adelante. Amend federal tax return free Pérdidas de Capital Si las pérdidas de capital son mayores que las ganancias de capital, se puede declarar una deducción por pérdida de capital. Amend federal tax return free Declare la cantidad de la deducción en la línea 13 del Formulario 1040, anotándola entre paréntesis. Amend federal tax return free Límite sobre la deducción. Amend federal tax return free   La deducción por ganancia de capital permisible, calculada en el Anexo D (Formulario 1040), es la cantidad que sea menor de las siguientes: $3,000 ($1,500 si es casado y presenta una declaración por separado) o El total de la pérdida neta tal como aparece en la línea 16 del Anexo D (Formulario 1040). Amend federal tax return free   Puede usar el total de la pérdida neta para reducir sus ingresos en una cantidad equivalente, hasta el límite de $3,000. Amend federal tax return free Traslado de pérdida de capital. Amend federal tax return free   Si el total de la pérdida neta en la línea 16 del Anexo D (Formulario 1040) sobrepasa el límite anual de las deducciones de pérdida de capital, puede trasladar al año siguiente la parte sobrante y tratarla como si hubiera incurrido en la misma durante ese próximo año. Amend federal tax return free Si una parte de la pérdida sigue sin usarse, puede trasladarla a años posteriores hasta que se agote. Amend federal tax return free   Cuando calcule una cantidad de pérdida de capital que se trasladará al año siguiente, tiene que tener en cuenta la deducción permisible del año en curso, la haya reclamado o no, e independientemente de si presentó o no una declaración correspondiente al año en curso. Amend federal tax return free   Cuando traslade una pérdida a un año posterior, ésta sigue siendo una pérdida a largo plazo o corto plazo. Amend federal tax return free Una pérdida de capital a largo plazo que usted traslade al año tributario siguiente reducirá las ganancias de capital a largo plazo de dicho año antes de reducir las ganancias de capital a corto plazo de dicho año. Amend federal tax return free Cálculo de la cantidad trasladada al año siguiente. Amend federal tax return free   La cantidad de la pérdida de capital a trasladarse al año siguiente es la cantidad de pérdida neta total que sea mayor que la cantidad menor entre: La deducción por pérdida de capital permisible durante el año o Sus ingresos sujetos a impuestos aumentados por la deducción por pérdida de capital permisible durante el año y la deducción por exenciones personales. Amend federal tax return free   Si las deducciones son mayores que sus ingresos brutos del año tributario, utilice los ingresos negativos sujetos a impuestos al calcular la cantidad en el punto (2). Amend federal tax return free    Complete la Capital Loss Carryover Worksheet (Hoja de trabajo para calcular la pérdida de capital a trasladarse a años posteriores) en las Instrucciones del Anexo D o la Publicación 550, en inglés, para calcular la parte de la pérdida de capital que se pueda trasladar. Amend federal tax return free Ejemplo. Amend federal tax return free Roberto y Gloria vendieron valores bursátiles en 2013. Amend federal tax return free Las ventas dieron por resultado una pérdida de capital de $7,000. Amend federal tax return free No hicieron otras transacciones de capital. Amend federal tax return free Sus ingresos sujetos a impuestos fueron $26,000. Amend federal tax return free En la declaración conjunta de 2013, pueden deducir $3,000. Amend federal tax return free La parte de la pérdida que no usaron, $4,000 ($7,000 − $3,000), se puede trasladar a 2014. Amend federal tax return free Si la pérdida de capital hubiera sido $2,000, la deducción por pérdida de capital también habría sido $2,000. Amend federal tax return free No tendrían cantidad alguna a trasladar al año siguiente. Amend federal tax return free Utilice primero las pérdidas a corto plazo. Amend federal tax return free   Cuando calcule la cantidad a trasladarse al año siguiente, utilice primero las pérdidas de capital a corto plazo, aunque haya incurrido en las mismas después de una pérdida de capital a largo plazo. Amend federal tax return free Si no ha alcanzado el límite de la deducción por pérdidas de capital después de haber utilizado las pérdidas de capital a corto plazo, utilice las pérdidas de capital a largo plazo hasta alcanzar el límite. Amend federal tax return free Pérdida de capital de un difunto. Amend federal tax return free    Una pérdida de capital sufrida por una persona en su último año tributario antes de fallecer (o que se haya traspasado de un año anterior a dicho año) se puede deducir sólo en la última declaración del impuesto sobre el ingreso personal que se presente a nombre del difunto. Amend federal tax return free Los límites de pérdida de capital explicados anteriormente aún corresponden en este caso. Amend federal tax return free El caudal hereditario (patrimonio) del difunto no puede deducir ninguna parte de la pérdida ni trasladarla a años posteriores. Amend federal tax return free Declaraciones conjuntas y separadas. Amend federal tax return free   Si antes usted y su cónyuge presentaban declaraciones por separado y ahora presentan una declaración conjunta, sume las cantidades de pérdida de capital que cada uno de ustedes haya trasladado a un año siguiente. Amend federal tax return free No obstante, si antes usted y su cónyuge presentaban una declaración conjunta y ahora presentan declaraciones por separado, toda pérdida de capital que se haya trasladado a un año siguiente se puede deducir sólo en la declaración del cónyuge que de hecho sufrió la pérdida. Amend federal tax return free Tasas Impositivas sobre Ganancias de Capital Las tasas impositivas correspondientes a una ganancia neta de capital suelen ser más bajas que las que corresponden a otros ingresos. Amend federal tax return free Estas tasas reducidas se conocen como las “tasas máximas de ganancias de capital”. Amend federal tax return free El término “ganancia neta de capital” designa la cantidad por la que la ganancia neta de capital a largo plazo del año supera la pérdida de capital neta a corto plazo. Amend federal tax return free Para el año 2013, las tasas máximas correspondientes a ganancias de capital son 0%, 15%, 20%, 25% y 28%. Amend federal tax return free Vea la Tabla 16-1, para obtener información detallada. Amend federal tax return free Si para calcular el impuesto utiliza las tasas máximas correspondientes a ganancias de capital y el cálculo normal de impuestos le resulta en unos impuestos más bajos, el cálculo normal de impuestos es el que le corresponde. Amend federal tax return free Ejemplo. Amend federal tax return free Su ganancia neta de capital proviene en su totalidad de la venta de artículos coleccionables, por lo tanto, la tasa correspondiente a la ganancia de capital es 28%. Amend federal tax return free Si de otro modo está sujeto a una tasa menor del 28%, la tasa del 28% no corresponde. Amend federal tax return free Deducción de los intereses de inversiones. Amend federal tax return free   Si declara una deducción de intereses de inversiones, tal vez tenga que reducir la cantidad de su ganancia neta de capital que reúna los requisitos para las tasas impositivas sobre ganancias de capital. Amend federal tax return free Réstele la cantidad de la ganancia neta de capital que opte por incluir en los ingresos de inversiones al calcular el límite de la deducción de los mismos. Amend federal tax return free Para hacer esto, se utiliza la Schedule D Tax Worksheet (Hoja de trabajo para los impuestos del Anexo D) en las Instrucciones para el Anexo D (Formulario 1040), en inglés, o la Qualified Dividends and Capital Gain Tax Worksheet (Hoja de trabajo para los impuestos sobre dividendos calificados y ganancias de capital), que se encuentra en las instrucciones por separado correspondientes a los Formularios 1040 y 1040A, en inglés. Amend federal tax return free Para más información acerca del límite de los intereses procedentes de inversiones, vea Interest Expenses (Gastos de intereses) en el capítulo 3 de la Publicación 550, en inglés. Amend federal tax return free Tabla 16-1. Amend federal tax return free ¿Cuál es la Tasa Máxima de Ganancias de Capital que le Corresponde? SI la ganancia neta de capital se deriva de . Amend federal tax return free . Amend federal tax return free . Amend federal tax return free ENTONCES la  tasa máxima de  ganancia de capital es . Amend federal tax return free . Amend federal tax return free . Amend federal tax return free una ganancia producto de artículos coleccionables 28% una ganancia, la cual reúne los requisitos, sobre acciones de pequeños negocios calificados menos la exclusión conforme a la sección 1202 28% una ganancia conforme a la sección 1250 no recuperada 25% otra ganancia1 y la tasa impositiva normal correspondiente es 39. Amend federal tax return free 6% 20% otra ganancia1 y la tasa impositiva normal correspondiente es 25%, 28%, 33% o 35% 15% otra ganancia1 y la tasa impositiva normal correspondiente es 10% o 15% 0% 1 El término “otra ganancia” significa toda ganancia que no sea una ganancia procedente de artículos coleccionables, ganancia sobre acciones de pequeños negocios calificados o una ganancia conforme a la sección 1250 no recuperada. Amend federal tax return free     Ganancia o pérdida procedente de artículos coleccionables. Amend federal tax return free   Ésta es una ganancia o pérdida que se deriva de la venta o canje de una obra de arte, alfombra, antigüedad, metal (como oro, plata y platino en barras), piedra preciosa, estampilla o sello, moneda o bebida alcohólica que haya tenido más de 1 año. Amend federal tax return free   Se considera que una ganancia procedente de artículos coleccionables abarca las ganancias resultantes de la venta de una participación en una sociedad colectiva, sociedad anónima de tipo S o fideicomiso, generadas por una plusvalía no realizada de dichos artículos coleccionables. Amend federal tax return free Ganancia sobre acciones de pequeños negocios calificados. Amend federal tax return free    Si obtuvo una ganancia de acciones de pequeños negocios calificados y fue dueño de dichas acciones durante más de 5 años, normalmente puede excluir de los ingresos una parte o la totalidad de su ganancia bajo la sección 1202. Amend federal tax return free La ganancia que cumple los requisitos, menos la exclusión conforme a la sección 1202, es una ganancia con una tasa de 28%. Amend federal tax return free Vea Gains on Qualified Small Business Stock (Ganancias de acciones de pequeños negocios calificados) en el capítulo 4 de la Publicación 550, en inglés. Amend federal tax return free Ganancia conforme a la sección 1250 no recuperada. Amend federal tax return free    Por lo general, ésta es toda parte de la ganancia de capital que se haya originado por la venta de bienes conforme a la sección 1250 (bienes raíces) debido a depreciación (pero no más que la ganancia neta conforme a la sección 1231) menos toda pérdida neta en el grupo del 28%. Amend federal tax return free Use la Unrecaptured Section 1250 Gain Worksheet (Hoja de trabajo de ganancias no recuperadas conforme a la sección 1250) de las Instrucciones del Anexo D (Formulario 1040), en inglés, para calcular la ganancia no recuperada conforme a la sección 1250. Amend federal tax return free Para más información sobre bienes conforme a la sección 1250 y ganancias conforme a la sección 1231, vea el capítulo 3 de la Publicación 544, en inglés. Amend federal tax return free Cálculo de los impuestos a base de las tasas máximas de ganancias de capital. Amend federal tax return free   Utilice la Qualified Dividends and Capital Gain Tax Worksheet (Hoja de trabajo para los impuestos sobre dividendos calificados y ganancias de capital) o la Schedule D Tax Worksheet (Hoja de trabajo para los impuestos del Anexo D), la que corresponda, para calcular su impuesto si ha recibido dividendos calificados o ganancia neta de capital. Amend federal tax return free Tiene ganancia neta de capital si las cantidades de las líneas 15 y 16 del Anexo D ambas son ganancias. Amend federal tax return free Hoja de trabajo para los impuestos del Anexo D. Amend federal tax return free   Utilice la Schedule D Tax Worksheet (Hoja de trabajo para los impuestos del Anexo D) que se encuentra en las Instrucciones del Anexo D (Formulario 1040) para calcular el impuesto si se dan las siguientes condiciones: Tiene que presentar el Anexo D (Formulario 1040) y La cantidad de la línea 18 (ganancia a una tasa de 28%) o la línea 19 (ganancia no recuperada conforme a la sección 1250) del Anexo D (Formulario 1040) es mayor de cero. Amend federal tax return free Hoja de trabajo para el impuesto sobre dividendos calificados y ganancias de capital. Amend federal tax return free   Utilice la Qualified Dividends and Capital Gain Tax Worksheet (Hoja de trabajo para el impuesto sobre los dividendos calificados y ganancias de capital) de las instrucciones del Formulario 1040 o Formulario 1040A (el que presente) para calcular el impuesto si no tiene que utilizar la Hoja de trabajo para los impuestos del Anexo D (como se explica anteriormente) y corresponde cualquiera de los siguientes puntos: Recibió dividendos calificados. Amend federal tax return free (Vea Dividendos Calificados en el capítulo 8). Amend federal tax return free No tiene que presentar el Anexo D (Formulario 1040) y recibió distribuciones de ganancias de capital. Amend federal tax return free (Vea Excepciones a la presentación del Formulario 8949 y el Anexo D (Formulario 1040) , anteriormente). Amend federal tax return free Las cantidades de las líneas 15 y 16 del Anexo D (Formulario 1040) son mayores de cero. Amend federal tax return free Impuesto mínimo alternativo. Amend federal tax return free   Estas tasas de ganancias de capital se utilizan también para calcular el impuesto mínimo alternativo. Amend federal tax return free Prev  Up  Next   Home   More Online Publications