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Amended Tax Return Forms

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Amended Tax Return Forms

Amended tax return forms 3. Amended tax return forms   Savings Incentive Match Plans for Employees (SIMPLE) Table of Contents Introduction What Is a SIMPLE Plan?Eligible Employees How Are Contributions Made? How Much Can Be Contributed on Your Behalf?Matching contributions less than 3%. Amended tax return forms Traditional IRA mistakenly moved to SIMPLE IRA. Amended tax return forms When Can You Withdraw or Use Assets?Are Distributions Taxable? Introduction This chapter is for employees who need information about savings incentive match plans for employees (SIMPLE plans). Amended tax return forms It explains what a SIMPLE plan is, contributions to a SIMPLE plan, and distributions from a SIMPLE plan. Amended tax return forms Under a SIMPLE plan, SIMPLE retirement accounts for participating employees can be set up either as: Part of a 401(k) plan, or A plan using IRAs (SIMPLE IRA). Amended tax return forms This chapter only discusses the SIMPLE plan rules that relate to SIMPLE IRAs. Amended tax return forms See chapter 3 of Publication 560 for information on any special rules for SIMPLE plans that do not use IRAs. Amended tax return forms If your employer maintains a SIMPLE plan, you must be notified, in writing, that you can choose the financial institution that will serve as trustee for your SIMPLE IRA and that you can roll over or transfer your SIMPLE IRA to another financial institution. Amended tax return forms See Rollovers and Transfers Exception, later under When Can You Withdraw or Use Assets. Amended tax return forms What Is a SIMPLE Plan? A SIMPLE plan is a tax-favored retirement plan that certain small employers (including self-employed individuals) can set up for the benefit of their employees. Amended tax return forms See chapter 3 of Publication 560 for information on the requirements employers must satisfy to set up a SIMPLE plan. Amended tax return forms A SIMPLE plan is a written agreement (salary reduction agreement) between you and your employer that allows you, if you are an eligible employee (including a self-employed individual), to choose to: Reduce your compensation (salary) by a certain percentage each pay period, and Have your employer contribute the salary reductions to a SIMPLE IRA on your behalf. Amended tax return forms These contributions are called salary reduction contributions. Amended tax return forms All contributions under a SIMPLE IRA plan must be made to SIMPLE IRAs, not to any other type of IRA. Amended tax return forms The SIMPLE IRA can be an individual retirement account or an individual retirement annuity, described in chapter 1. Amended tax return forms Contributions are made on behalf of eligible employees. Amended tax return forms (See Eligible Employees below. Amended tax return forms ) Contributions are also subject to various limits. Amended tax return forms (See How Much Can Be Contributed on Your Behalf , later. Amended tax return forms ) In addition to salary reduction contributions, your employer must make either matching contributions or nonelective contributions. Amended tax return forms See How Are Contributions Made , later. Amended tax return forms You may be able to claim a credit for contributions to your SIMPLE plan. Amended tax return forms For more information, see chapter 4. Amended tax return forms Eligible Employees You must be allowed to participate in your employer's SIMPLE plan if you: Received at least $5,000 in compensation from your employer during any 2 years prior to the current year, and Are reasonably expected to receive at least $5,000 in compensation during the calendar year for which contributions are made. Amended tax return forms Self-employed individual. Amended tax return forms   For SIMPLE plan purposes, the term employee includes a self-employed individual who received earned income. Amended tax return forms Excludable employees. Amended tax return forms   Your employer can exclude the following employees from participating in the SIMPLE plan. Amended tax return forms Employees whose retirement benefits are covered by a collective bargaining agreement (union contract). Amended tax return forms Employees who are nonresident aliens and received no earned income from sources within the United States. Amended tax return forms Employees who would not have been eligible employees if an acquisition, disposition, or similar transaction had not occurred during the year. Amended tax return forms Compensation. Amended tax return forms   For purposes of the SIMPLE plan rules, your compensation for a year generally includes the following amounts. Amended tax return forms Wages, tips, and other pay from your employer that is subject to income tax withholding. Amended tax return forms Deferred amounts elected under any 401(k) plans, 403(b) plans, government (section 457) plans, SEP plans, and SIMPLE plans. Amended tax return forms Self-employed individual compensation. Amended tax return forms   For purposes of the SIMPLE plan rules, if you are self-employed, your compensation for a year is your net earnings from self-employment (Schedule SE (Form 1040), Section A, line 4, or Section B, line 6) before subtracting any contributions made to a SIMPLE IRA on your behalf. Amended tax return forms   For these purposes, net earnings from self-employment include services performed while claiming exemption from self-employment tax as a member of a group conscientiously opposed to social security benefits. Amended tax return forms How Are Contributions Made? Contributions under a salary reduction agreement are called salary reduction contributions. Amended tax return forms They are made on your behalf by your employer. Amended tax return forms Your employer must also make either matching contributions or nonelective contributions. Amended tax return forms Salary reduction contributions. Amended tax return forms   During the 60-day period before the beginning of any year, and during the 60-day period before you are eligible, you can choose salary reduction contributions expressed either as a percentage of compensation, or as a specific dollar amount (if your employer offers this choice). Amended tax return forms You can choose to cancel the election at any time during the year. Amended tax return forms   Salary reduction contributions are also referred to as “elective deferrals. Amended tax return forms ”   Your employer cannot place restrictions on the contributions amount (such as by limiting the contributions percentage), except to comply with the salary reduction contributions limit, discussed under How Much Can Be Contributed on Your Behalf, later. Amended tax return forms Matching contributions. Amended tax return forms   Unless your employer chooses to make nonelective contributions, your employer must make contributions equal to the salary reduction contributions you choose (elect), but only up to certain limits. Amended tax return forms See How Much Can Be Contributed on Your Behalf below. Amended tax return forms These contributions are in addition to the salary reduction contributions and must be made to the SIMPLE IRAs of all eligible employees (defined earlier) who chose salary reductions. Amended tax return forms These contributions are referred to as matching contributions. Amended tax return forms   Matching contributions on behalf of a self-employed individual are not treated as salary reduction contributions. Amended tax return forms Nonelective contributions. Amended tax return forms   Instead of making matching contributions, your employer may be able to choose to make nonelective contributions on behalf of all eligible employees. Amended tax return forms These nonelective contributions must be made on behalf of each eligible employee who has at least $5,000 of compensation from your employer, whether or not the employee chose salary reductions. Amended tax return forms   One of the requirements your employer must satisfy is notifying the employees that the election was made. Amended tax return forms For other requirements that your employer must satisfy, see chapter 3 of Publication 560. Amended tax return forms How Much Can Be Contributed on Your Behalf? The limits on contributions to a SIMPLE IRA vary with the type of contribution that is made. Amended tax return forms Salary reduction contributions limit. Amended tax return forms   Salary reduction contributions (employee-chosen contributions or elective deferrals) that your employer can make on your behalf under a SIMPLE plan are limited to $12,000 for 2013. Amended tax return forms The limitation remains at $12,000 for 2014. Amended tax return forms If you are a participant in any other employer plans during 2013 and you have elective salary reductions or deferred compensation under those plans, the salary reduction contributions under the SIMPLE plan also are included in the annual limit of $17,500 for 2013 on exclusions of salary reductions and other elective deferrals. Amended tax return forms You, not your employer, are responsible for monitoring compliance with these limits. Amended tax return forms Additional elective deferrals can be contributed to your SIMPLE plan if: You reached age 50 by the end of 2013, and No other elective deferrals can be made for you to the plan for the year because of limits or restrictions, such as the regular annual limit. Amended tax return forms The most that can be contributed in additional elective deferrals to your SIMPLE plan is the lesser of the following two amounts. Amended tax return forms $2,500 for 2013, or Your compensation for the year reduced by your other elective deferrals for the year. Amended tax return forms The additional deferrals are not subject to any other contribution limit and are not taken into account in applying other contribution limits. Amended tax return forms The additional deferrals are not subject to the nondiscrimination rules as long as all eligible participants are allowed to make them. Amended tax return forms Matching employer contributions limit. Amended tax return forms   Generally, your employer must make matching contributions to your SIMPLE IRA in an amount equal to your salary reduction contributions. Amended tax return forms These matching contributions cannot be more than 3% of your compensation for the calendar year. Amended tax return forms See Matching contributions less than 3% below. Amended tax return forms Example 1. Amended tax return forms In 2013, Joshua was a participant in his employer's SIMPLE plan. Amended tax return forms His compensation, before SIMPLE plan contributions, was $41,600 ($800 per week). Amended tax return forms Instead of taking it all in cash, Joshua elected to have 12. Amended tax return forms 5% of his weekly pay ($100) contributed to his SIMPLE IRA. Amended tax return forms For the full year, Joshua's salary reduction contributions were $5,200, which is less than the $12,000 limit on these contributions. Amended tax return forms Under the plan, Joshua's employer was required to make matching contributions to Joshua's SIMPLE IRA. Amended tax return forms Because his employer's matching contributions must equal Joshua's salary reductions, but cannot be more than 3% of his compensation (before salary reductions) for the year, his employer's matching contribution was limited to $1,248 (3% of $41,600). Amended tax return forms Example 2. Amended tax return forms Assume the same facts as in Example 1 , except that Joshua's compensation for the year was $408,163 and he chose to have 2. Amended tax return forms 94% of his weekly pay contributed to his SIMPLE IRA. Amended tax return forms In this example, Joshua's salary reduction contributions for the year (2. Amended tax return forms 94% × $408,163) were equal to the 2013 limit for salary reduction contributions ($12,000). Amended tax return forms Because 3% of Joshua's compensation ($12,245) is more than the amount his employer was required to match ($12,000), his employer's matching contributions were limited to $12,000. Amended tax return forms In this example, total contributions made on Joshua's behalf for the year were $24,000 ($12,000 (Joshua's contributions) + $12,000 (matching contributions)), the maximum contributions permitted under a SIMPLE IRA for 2013. Amended tax return forms Matching contributions less than 3%. Amended tax return forms   Your employer can reduce the 3% limit on matching contributions for a calendar year, but only if: The limit is not reduced below 1%, The limit is not reduced for more than 2 years out of the 5-year period that ends with (and includes) the year for which the election is effective, and Employees are notified of the reduced limit within a reasonable period of time before the 60-day election period during which they can enter into salary reduction agreements. Amended tax return forms   For purposes of applying the rule in item (2) in determining whether the limit was reduced below 3% for the year, any year before the first year in which your employer (or a former employer) maintains a SIMPLE IRA plan will be treated as a year for which the limit was 3%. Amended tax return forms If your employer chooses to make nonelective contributions for a year, that year also will be treated as a year for which the limit was 3%. Amended tax return forms Nonelective employer contributions limit. Amended tax return forms   If your employer chooses to make nonelective contributions, instead of matching contributions, to each eligible employee's SIMPLE IRA, contributions must be 2% of your compensation for the entire year. Amended tax return forms For 2013, only $255,000 of your compensation can be taken into account to figure the contribution limit. Amended tax return forms   Your employer can substitute the 2% nonelective contribution for the matching contribution for a year if both of the following requirements are met. Amended tax return forms Eligible employees are notified that a 2% nonelective contribution will be made instead of a matching contribution. Amended tax return forms This notice is provided within a reasonable period during which employees can enter into salary reduction agreements. Amended tax return forms Example 3. Amended tax return forms Assume the same facts as in Example 2 , except that Joshua's employer chose to make nonelective contributions instead of matching contributions. Amended tax return forms Because his employer's nonelective contributions are limited to 2% of up to $255,000 of Joshua's compensation, his employer's contribution to Joshua's SIMPLE IRA was limited to $5,100. Amended tax return forms In this example, total contributions made on Joshua's behalf for the year were $17,100 (Joshua's salary reductions of $12,000 plus his employer's contribution of $5,100). Amended tax return forms Traditional IRA mistakenly moved to SIMPLE IRA. Amended tax return forms   If you mistakenly roll over or transfer an amount from a traditional IRA to a SIMPLE IRA, you can later recharacterize the amount as a contribution to another traditional IRA. Amended tax return forms For more information, see Recharacterizations in chapter 1. Amended tax return forms Recharacterizing employer contributions. Amended tax return forms   You cannot recharacterize employer contributions (including elective deferrals) under a SEP or SIMPLE plan as contributions to another IRA. Amended tax return forms SEPs are discussed in chapter 2 of Publication 560. Amended tax return forms SIMPLE plans are discussed in this chapter. Amended tax return forms Converting from a SIMPLE IRA. Amended tax return forms   Generally, you can convert an amount in your SIMPLE IRA to a Roth IRA under the same rules explained in chapter 1 under Converting From Any Traditional IRA Into a Roth IRA . Amended tax return forms    However, you cannot convert any amount distributed from the SIMPLE IRA during the 2-year period beginning on the date you first participated in any SIMPLE IRA plan maintained by your employer. Amended tax return forms When Can You Withdraw or Use Assets? Generally, the same distribution (withdrawal) rules that apply to traditional IRAs apply to SIMPLE IRAs. Amended tax return forms These rules are discussed in chapter 1. Amended tax return forms Your employer cannot restrict you from taking distributions from a SIMPLE IRA. Amended tax return forms Are Distributions Taxable? Generally, distributions from a SIMPLE IRA are fully taxable as ordinary income. Amended tax return forms If the distribution is an early distribution (discussed in chapter 1), it may be subject to the additional tax on early distributions. Amended tax return forms See Additional Tax on Early Distributions, later. Amended tax return forms Rollovers and Transfers Exception Generally, rollovers and trustee-to-trustee transfers are not taxable distributions. Amended tax return forms Two-year rule. Amended tax return forms   To qualify as a tax-free rollover (or a tax-free trustee-to-trustee transfer), a rollover distribution (or a transfer) made from a SIMPLE IRA during the 2-year period beginning on the date on which you first participated in your employer's SIMPLE plan must be contributed (or transferred) to another SIMPLE IRA. Amended tax return forms The 2-year period begins on the first day on which contributions made by your employer are deposited in your SIMPLE IRA. Amended tax return forms   After the 2-year period, amounts in a SIMPLE IRA can be rolled over or transferred tax free to an IRA other than a SIMPLE IRA, or to a qualified plan, a tax-sheltered annuity plan (section 403(b) plan), or deferred compensation plan of a state or local government (section 457 plan). Amended tax return forms Additional Tax on Early Distributions The additional tax on early distributions (discussed in chapter 1) applies to SIMPLE IRAs. Amended tax return forms If a distribution is an early distribution and occurs during the 2-year period following the date on which you first participated in your employer's SIMPLE plan, the additional tax on early distributions is increased from 10% to 25%. Amended tax return forms If a rollover distribution (or transfer) from a SIMPLE IRA does not satisfy the 2-year rule, and is otherwise an early distribution, the additional tax imposed because of the early distribution is increased from 10% to 25% of the amount distributed. Amended tax return forms Prev  Up  Next   Home   More Online Publications
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The Amended Tax Return Forms

Amended tax return forms Index Symbols 10% owners, Ten-percent owners. Amended tax return forms 501(c) organizations, Foreign Governments and Certain Other Foreign Organizations 80/20 company, Dividends paid by a domestic corporation (an existing 80/20 company). Amended tax return forms A Acceptance agent, Unexpected payment. Amended tax return forms Accounts, offshore, Offshore accounts. Amended tax return forms Alien Illegal, Illegal aliens. Amended tax return forms Nonresident, Nonresident alien. Amended tax return forms Resident, Resident alien. Amended tax return forms Alimony, Pensions, Annuities, and Alimony (Income Code 14), Alimony payments. Amended tax return forms Allocation information, Failure to provide allocation information. Amended tax return forms American Samoa, U. Amended tax return forms S. Amended tax return forms Virgin Islands and American Samoa corporations. Amended tax return forms Amount to withhold, Determination of amount to withhold. Amended tax return forms Annuities, Pensions, Annuities, and Alimony (Income Code 14), Pensions and annuities. Amended tax return forms Artists and athletes Earnings of, Artists and Athletes (Income Codes 42 and 43) Special events and promotions, Artists and Athletes (Income Codes 42 and 43) Assistance (see Tax help) Awards, Other Grants, Prizes, and Awards B Backup withholding, Withholding and Reporting Obligations, Primary NRA and Form 1099 responsibility assumed. Amended tax return forms Banks, interest received by, Banks. Amended tax return forms Beneficial owner, Beneficial Owners Bonds sold between interest dates, Sales of bonds between interest dates. Amended tax return forms Branch profits tax, Corporation subject to branch profits tax. Amended tax return forms C Canada, Exception 3. Amended tax return forms , Deposit interest paid to nonresident alien individuals in 2012. Amended tax return forms , Deposit interest paid to certain nonresident alien individuals in 2013. Amended tax return forms Capital gains, Capital gains (Income Code 9). Amended tax return forms Central withholding agreements, Income Code 43. Amended tax return forms Consent dividends, Consent dividends. Amended tax return forms , Consent dividends. Amended tax return forms Contingent interest, Contingent interest. Amended tax return forms Controlled foreign corporations, interest paid to, Controlled foreign corporations. Amended tax return forms Controlling foreign corporations, Interest paid to controlling foreign corporations (Income Code 3). Amended tax return forms Covenant not to compete, Covenant not to compete. Amended tax return forms Crew members, Crew members. Amended tax return forms D Dependent personal services, Pay for dependent personal services (Income Code 17). Amended tax return forms Allowance for personal exemptions, Withholding exemptions. Amended tax return forms Defined, Pay for dependent personal services (Income Code 17). Amended tax return forms Exempt from withholding, Graduated rates. Amended tax return forms Depositing taxes How to, Depositing Withheld Taxes When to, When Deposits Are Required Deposits, Interest on deposits (Income Code 29). Amended tax return forms Disregarded entities, Disregarded entities. Amended tax return forms Dividends Direct dividend rate, Dividends qualifying for direct dividend rate (Income Code 7). Amended tax return forms Domestic corporation, Dividends paid by a domestic corporation (an existing 80/20 company). Amended tax return forms Foreign corporations, Dividends paid by foreign corporations (Income Code 8). Amended tax return forms In general, Dividends Documentary evidence, Documentary evidence. Amended tax return forms , Documentary Evidence, Documentary evidence. Amended tax return forms Documentation From foreign beneficial owners and U. Amended tax return forms S. Amended tax return forms payees, Documentation From foreign intermediaries and foreign flow-through entities, Foreign Intermediaries and Foreign Flow-Through Entities Presumptions in the absence of, Presumption Rules Qualified intermediaries, Documentation. Amended tax return forms E Effectively connected income, Effectively Connected Income Defined, Effectively Connected Income Foreign partners, Partnership Withholding on Effectively Connected Income EFTPS, Electronic deposit requirement. Amended tax return forms Electronic deposit rules, Electronic deposit requirement. Amended tax return forms Employees, Employees. Amended tax return forms , Employee. Amended tax return forms Employer, Employer. Amended tax return forms F Federal unemployment tax, Federal unemployment tax (FUTA). Amended tax return forms Fellowship grants, Scholarships and Fellowship Grants (Income Code 15) Fellowship income, Scholarships, fellowships, and grants. Amended tax return forms Financial institutions, Branches of financial institutions. Amended tax return forms FIRPTA withholding, U. Amended tax return forms S. Amended tax return forms real property interest. Amended tax return forms , U. Amended tax return forms S. Amended tax return forms Real Property Interest Fiscally transparent entity, Fiscally transparent entity. Amended tax return forms Fixed or determinable annual or periodic income, Fixed or Determinable Annual or Periodical Income (FDAP) Flow-through entities, Flow-Through Entities, Nonqualified Intermediaries Foreign, Foreign partner. Amended tax return forms 501(c) organizations, Foreign Governments and Certain Other Foreign Organizations Bank, U. Amended tax return forms S. Amended tax return forms branches of foreign banks and foreign insurance companies. Amended tax return forms , Income paid to U. Amended tax return forms S. Amended tax return forms branch of foreign bank or insurance company. Amended tax return forms Charitable organizations, Other foreign organizations, associations, and charitable institutions. Amended tax return forms Corporations, Foreign corporations. Amended tax return forms Governments, Foreign Governments and Certain Other Foreign Organizations Insurance company, U. Amended tax return forms S. Amended tax return forms branches of foreign banks and foreign insurance companies. Amended tax return forms , Income paid to U. Amended tax return forms S. Amended tax return forms branch of foreign bank or insurance company. Amended tax return forms Intermediary, Foreign Intermediaries Organizations and associations, Other foreign organizations, associations, and charitable institutions. Amended tax return forms Partner, Who Must Withhold Partnerships, nonwithholding, Foreign partnerships. Amended tax return forms Person, Foreign Persons Private foundation, Foreign private foundations. Amended tax return forms , Foreign Governments and Certain Other Foreign Organizations Status, Establishment of foreign status. Amended tax return forms Trusts, Foreign simple and grantor trust. Amended tax return forms Form 1042, Withholding and Reporting Obligations, Form 1042 filing. Amended tax return forms , Responsibilities of WT. Amended tax return forms , Form 1042. Amended tax return forms 1042-S, Withholding and Reporting Obligations, Form 1042-S reporting. Amended tax return forms , Form 1042-S reporting. Amended tax return forms , Form 1042 filing. Amended tax return forms , Form 1042-S. Amended tax return forms 1099, Withholding and Reporting Obligations, Primary NRA and Form 1099 responsibility assumed. Amended tax return forms 1099-S, Form 1099-S, Proceeds From Real Estate Transactions. Amended tax return forms 4419, Electronic reporting. Amended tax return forms 7004, Extension to file Form 1042. Amended tax return forms 8233, Form 8233, Exemption From Withholding on Compensation for Independent (and Certain Dependent) Personal Services of a Nonresident Alien Individual. Amended tax return forms 8288, Reporting and Paying the Tax, Form 8288, U. Amended tax return forms S. Amended tax return forms Withholding Tax Return for Dispositions by Foreign Persons of U. Amended tax return forms S. Amended tax return forms Real Property Interests. Amended tax return forms 8288-A, Reporting and Paying the Tax, Form 8288-A, Statement of Withholding on Dispositions by Foreign Persons of U. Amended tax return forms S. Amended tax return forms Real Property Interests. Amended tax return forms 8288-B, Categories (1), (2), and (3). Amended tax return forms 8804, Form 8804, Annual Return for Partnership Withholding Tax (Section 1446). Amended tax return forms 8805, Form 8805, Foreign Partner's Information Statement of Section 1446 Withholding Tax. Amended tax return forms 8813, Form 8813, Partnership Withholding Tax Payment Voucher (Section 1446). Amended tax return forms 8833, Claiming treaty benefits. Amended tax return forms 940, Federal unemployment tax (FUTA). Amended tax return forms 941, Reporting requirements for wages and withheld taxes paid to nonresident aliens. Amended tax return forms 972, Consent dividends. Amended tax return forms SS-4, U. Amended tax return forms S. Amended tax return forms Taxpayer Identification Numbers SS-5, U. Amended tax return forms S. Amended tax return forms Taxpayer Identification Numbers W-2, Reporting requirements for wages and withheld taxes paid to nonresident aliens. Amended tax return forms , Form W-2. Amended tax return forms W-4, Alternate withholding procedure. Amended tax return forms , Form W-4, Employee's Withholding Allowance Certificate. Amended tax return forms , Withholding exemptions. Amended tax return forms , Special instructions for Form W-4. Amended tax return forms W-7, U. Amended tax return forms S. Amended tax return forms Taxpayer Identification Numbers W-8BEN, Beneficial Owners W-8ECI, Documentary evidence. Amended tax return forms W-8EXP, Form W-8ECI, Certificate of Foreign Person's Claim That Income Is Effectively Connected With the Conduct of a Trade or Business in the United States. Amended tax return forms W-8IMY, Foreign Intermediaries and Foreign Flow-Through Entities W-9, U. Amended tax return forms S. Amended tax return forms Taxpayer Identification Numbers Free tax services, How To Get Tax Help FUTA, Federal unemployment tax (FUTA). Amended tax return forms G Gambling winnings, Gambling winnings (Income Code 28). Amended tax return forms Graduated rates, Graduated rates. Amended tax return forms Graduated withholding, Wages Paid to Employees— Graduated Withholding Grant income, Scholarships, fellowships, and grants. Amended tax return forms Grants, Scholarships and Fellowship Grants (Income Code 15), Other Grants, Prizes, and Awards Green card test, Resident alien. Amended tax return forms Guam, Guam or Northern Mariana Islands corporations. Amended tax return forms H Help (see Tax help) I Identification number, taxpayer, U. Amended tax return forms S. Amended tax return forms Taxpayer Identification Numbers, Identification numbers. Amended tax return forms Illegal aliens, Illegal aliens. Amended tax return forms Important reminders, Reminders Income Fixed or determinable annual or periodical, Fixed or Determinable Annual or Periodical Income (FDAP) Interest, Interest Notional principal contract, Notional principal contract income. Amended tax return forms Other than effectively connected, Income Not Effectively Connected Personal service, Personal service income. Amended tax return forms Source of, Source of Income Transportation, Transportation income. Amended tax return forms Income code 01, Interest paid by U. Amended tax return forms S. Amended tax return forms obligors—general (Income Code 1). Amended tax return forms 02, Interest on real property mortgages (Income Code 2). Amended tax return forms 03, Interest paid to controlling foreign corporations (Income Code 3). Amended tax return forms 04, Interest paid by foreign corporations (Income Code 4). Amended tax return forms 06, Dividends paid by U. Amended tax return forms S. Amended tax return forms corporations — general (Income Code 6). Amended tax return forms 07, Dividends qualifying for direct dividend rate (Income Code 7). Amended tax return forms 08, Dividends paid by foreign corporations (Income Code 8). Amended tax return forms 09, Capital gains (Income Code 9). Amended tax return forms 10, Industrial royalties (Income Code 10). Amended tax return forms 11, Motion picture or television copyright royalties (Income Code 11). Amended tax return forms 12, Other royalties (for example, copyright, recording, publishing) (Income Code 12). Amended tax return forms 13, Real Property Income and Natural Resources Royalties (Income Code 13) 14, Pensions, Annuities, and Alimony (Income Code 14) 15, Scholarships and Fellowship Grants (Income Code 15) 16, Pay for independent personal services (Income Code 16). Amended tax return forms 17, Pay for dependent personal services (Income Code 17). Amended tax return forms 18, Pay for teaching (Income Code 18). Amended tax return forms 19, Pay during studying and training (Income Code 19). Amended tax return forms 20, Artists and Athletes (Income Codes 42 and 43) 24, Reporting and Paying the Tax 25, Reporting and Paying the Tax 26, Reporting and Paying the Tax 27, Publicly Traded Partnerships 28, Gambling winnings (Income Code 28). Amended tax return forms 29, Interest on deposits (Income Code 29). Amended tax return forms 30, Original issue discount (Income Code 30). Amended tax return forms 50, Other income (Income Code 50). Amended tax return forms Independent personal services Defined, Pay for independent personal services (Income Code 16). Amended tax return forms Exempt from withholding, Pay for independent personal services (Income Code 16). Amended tax return forms , 30% rate. Amended tax return forms India, Students and business apprentices from India. Amended tax return forms Indirect account holders, Indirect Account Holders Installment payment, Installment payments. Amended tax return forms , Installment payments. Amended tax return forms Insurance proceeds, Insurance proceeds. Amended tax return forms Interest Contingent, Contingent interest. Amended tax return forms Controlling foreign corporations, Interest paid to controlling foreign corporations (Income Code 3). Amended tax return forms Deposits, Interest on deposits (Income Code 29). Amended tax return forms Foreign business arrangements, Interest from foreign business arrangements. Amended tax return forms Foreign corporations, Interest paid by foreign corporations (Income Code 4). Amended tax return forms Income, Interest Portfolio, Portfolio interest. Amended tax return forms , Interest that does not qualify as portfolio interest. Amended tax return forms Real property mortgages, Interest on real property mortgages (Income Code 2). Amended tax return forms Intermediary Foreign, Foreign Intermediaries Nonqualified, Nonqualified intermediary. Amended tax return forms Qualified, Qualified intermediary. Amended tax return forms , Qualified Intermediaries International organizations, Foreign Governments and Certain Other Foreign Organizations ITIN, U. Amended tax return forms S. Amended tax return forms Taxpayer Identification Numbers K Knowledge, standards of, Standards of Knowledge L Liability of withholding agent, Liability for tax. Amended tax return forms M Magnetic media reporting, Electronic reporting. Amended tax return forms Marketable securities, Marketable securities. Amended tax return forms Mexico, Exception 3. Amended tax return forms Missing children, Reminders More information (see Tax help) Mortgages, Interest on real property mortgages (Income Code 2). Amended tax return forms N Non-registered obligations, Obligations not in registered form. Amended tax return forms Nonqualified intermediary, Nonqualified intermediary. Amended tax return forms , Nonqualified Intermediaries Nonresident alien Defined, Nonresident alien. Amended tax return forms Married to U. Amended tax return forms S. Amended tax return forms citizen or resident, Married to U. Amended tax return forms S. Amended tax return forms citizen or resident alien. Amended tax return forms Nonwage pay, Pay that is not wages. Amended tax return forms Northern Mariana Islands, Guam or Northern Mariana Islands corporations. Amended tax return forms Notional principal contract income, Notional principal contract income. Amended tax return forms NRA withholding In general, Withholding of Tax Income subject to, Income Subject to NRA Withholding Persons subject to, Persons Subject to NRA Withholding O Obligations Registered, Obligations in registered form. Amended tax return forms Obligations: Not in registered form, Obligations not in registered form. Amended tax return forms Offshore accounts, Offshore accounts. Amended tax return forms Original issue discount, Original issue discount (Income Code 30). Amended tax return forms Overwithholding, adjustment for, Adjustment for Overwithholding P Partner, Foreign partner. Amended tax return forms Partner, foreign, Who Must Withhold Partnerships Effectively connected income of foreign partners, Partnership Withholding on Effectively Connected Income Foreign, Foreign partnerships. 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