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Efile 1040nr

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Efile 1040nr Publication 1542 - Introductory Material Table of Contents What's New IntroductionOrdering forms and publications. Efile 1040nr Tax questions. Efile 1040nr What's New Future developments. Efile 1040nr  The IRS has created a page on IRS. Efile 1040nr gov for information about Publication 1542, at www. Efile 1040nr irs. Efile 1040nr gov/pub1542. Efile 1040nr Information about any future developments affecting Publication 1542 (such as legislation enacted after we release it) will be posted on that page. Efile 1040nr Introduction This publication is for employers who pay a per diem allowance to employees for business travel away from home within the continental United States (CONUS) (the 48 contiguous states), on or after October 1, 2010, and before January 1, 2011. Efile 1040nr It gives the maximum per diem rate you can use without treating part of the per diem allowance as wages for tax purposes. Efile 1040nr For a detailed discussion on the tax treatment of a per diem allowance, see chapter 11 of Publication 535, Business Expenses, or Revenue Procedure 2011-47, 2011-42 I. Efile 1040nr R. Efile 1040nr B. Efile 1040nr 520, which can be found on the Internet at www. Efile 1040nr irs. Efile 1040nr gov/irb/2011-42_IRB/ar12. Efile 1040nr html. Efile 1040nr Per diem rates on the Internet. Efile 1040nr   You will find links to per diem rates at www. Efile 1040nr gsa. Efile 1040nr gov/perdiem, including links to: CONUS per diem rates; Per diem rates for areas outside the continental United States (OCONUS), such as Alaska, Hawaii, Puerto Rico, and U. Efile 1040nr S. Efile 1040nr possessions; and Foreign per diem rates. Efile 1040nr Publication 1542 revisions. Efile 1040nr   Publication 1542 is available only on the Internet at IRS. Efile 1040nr gov. Efile 1040nr Print copies can no longer be ordered. Efile 1040nr   During the year, as changes to the federal per diem rates (updates) are announced by the General Services Administration (GSA), we will incorporate the changes into Publication 1542. Efile 1040nr An article on IRS. Efile 1040nr gov will alert you to which locations have updated rates. Efile 1040nr To reach these articles, go to www. Efile 1040nr irs. Efile 1040nr gov/formspubs and click on “Changes to Current Tax Products,” under Important Changes. Efile 1040nr You will find the new rates in Table 4. Efile 1040nr   We will also incorporate mid-year changes to the high-low rates into Publication 1542. Efile 1040nr You will be alerted to these changes by a similar article on IRS. Efile 1040nr gov and can find the changes in Table 2 of the revised publication. Efile 1040nr   The annual changes, both federal per diem and high-low rates, will be incorporated into the publication as soon as possible after being announced by GSA and the IRS. Efile 1040nr The annual issue of the publication should be available each year in mid- to late-October. Efile 1040nr Comments and suggestions. Efile 1040nr   We welcome your comments about this publication and your suggestions for future editions. Efile 1040nr   You can write to us at the following address: Internal Revenue Service Individual Forms and Publications Branch SE:W:CAR:MP:T:I 1111 Constitution Ave. Efile 1040nr NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Efile 1040nr Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Efile 1040nr   You can email us at taxforms@irs. Efile 1040nr gov. Efile 1040nr Please put “Publications Comment” on the subject line. Efile 1040nr You can also send us comments from www. Efile 1040nr irs. Efile 1040nr gov/formspubs/, select “Comment on Tax Forms and Publications” under “Information about. Efile 1040nr ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Efile 1040nr Ordering forms and publications. Efile 1040nr   Visit www. Efile 1040nr irs. Efile 1040nr gov/formspubs/ to download forms and publications, call 1-800-829-3676, or write to the address below and receive a response within 10 days after your request is received. Efile 1040nr Internal Revenue Service 1201 N. Efile 1040nr Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Efile 1040nr   If you have a tax question, check the information available on IRS. Efile 1040nr gov or call 1-800-829-1040. Efile 1040nr We cannot answer tax questions sent to either of the above addresses. Efile 1040nr Prev  Up  Next   Home   More Online Publications