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Efile For 2012 Tax Year

Federal Tax 1040ezFree 2009 Tax Software1040v Tax FormFederal Tax Form 1040ezCan You File 2012 Taxes NowFree Ez FormFile Amended Tax Return 2011 OnlineEfile TaxesFree Online State Tax Filing Only2010 TaxesH&r Block Free Tax ReturnsAmend Tax ReturnsFree State Tax UsaE File1040ez State Tax FormHr Block State TaxFree Tax Filing For MilitaryE File State Taxes FreeSelf Employed TaxesAmend 2010 Tax Return TurbotaxFile 2011 California State TaxesFiling Taxes For 2013Turbotax 2011 FreeTax File ExtensionEfileIrs Gov 2010 Tax Forms1040 X Tax FormIrs Free File ProgramAmend Turbotax Return1040x 2010Irs Ez FormFree Online 1040x FilingHow To Fill Out A 1040x1040 Ez TaxesH & R Block OnlineFederal Tax Forms 2012Free Federal Tax Filing For 2011H&r Block File 2012 Taxes1040ez Free Efile1040x Address Send

Efile For 2012 Tax Year

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SOI Tax Stats - Controlled Foreign Corporations

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  • Data are taken from Form 5471 - Information Return of U.S. Persons With Respect to Certain Foreign Corporations.
  • For U.S. income tax purposes, a foreign corporation is "controlled" if U.S. shareholders own more than 50% of its outstanding voting stock.
  • Data are also available for the One-Time Dividend Received Deduction reported on Form 8895.

Statistical Tables     SOI Bulletin Articles     Metadata   
 


Statistical Tables

Excel Viewer

U.S. Corporations and Their Controlled Foreign Corporations
     Data Presented: Number, Assets, Receipts, Earnings, Taxes, Distributions, Subpart F Income, and Related Party Transactions
     Classified by: Selected NAICS Industrial Sector*
     Tax Years: 2008     2006     2004   
 
     Classified by: Selected Country of Incorporation
     Tax Years: 2008     2006     2004   
 
     Classified by: Selected Country of Incorporation and NAICS Industrial Sector*
     Tax Years: 2008     2006     2004   
 
U.S. Corporations with Total Assets of $500 Million or More and Their 7,500 Largest Controlled Foreign Corporations
     Data Presented: Number, Assets, Receipts, Earnings, Taxes, Distributions, and Subpart F Income
     Classified by: Selected NAICS Industrial Sector*
     Tax Years: 2002   2000   1998   1996   1994   1992   1988
 
     Classified by: Selected Country of Incorporation
     Tax Years: 2002   2000   1998   1996   1994   1992   1988
 
     Classified by: Selected Country of Incorporation and NAICS Industrial Sector*
     Tax Years: 2002   2000   1998   1996   1994   1988


 

U.S. Corporations with Total Assets of $500 Million or More and Their 7,500 Largest Controlled Foreign Corporations
     Data Presented: Number, Assets, Receipts, and Earnings, Standard Industrial Classification (SIC) and North American Industry Classification System (NAICS)
     Classified by: Selected NAICS Industrial Sector
     Tax Year: 1998


*Note:  For Tax Years prior to 1998, industry data are presented by Standard Industry Classification (SIC).  Industry data for Tax Years 1998 to present are presented by North American Industry Classification System (NAICS)


SOI Bulletin Articles

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Page Last Reviewed or Updated: 15-Jan-2014

The Efile For 2012 Tax Year

Efile for 2012 tax year Index Symbols 30% Tax, The 30% Tax , Residents of Canada or Mexico engaged in transportation-related employment. Efile for 2012 tax year , Students, teachers, and researchers. Efile for 2012 tax year A Accuracy-related penalties, Accuracy-related penalty. Efile for 2012 tax year Additional Medicare Tax, Additional Medicare Tax. Efile for 2012 tax year , Additional Medicare Tax. Efile for 2012 tax year Adoption credit Dual-status alien, Adoption credit. Efile for 2012 tax year Nonresident alien, Adoption credit. Efile for 2012 tax year Resident alien, Adoption credit. Efile for 2012 tax year Agricultural workers, Agricultural workers. Efile for 2012 tax year , Agricultural Workers Alien Nonresident, Nonresident Aliens, Nonresident Aliens, Nonresident Aliens Resident, Resident Aliens, Resident Aliens, Resident Aliens Alien status, employer notification of, Notification of Alien Status Alternative minimum tax, Alternative minimum tax. Efile for 2012 tax year Amended returns, Amended Returns and Claims for Refund American Samoa, residents of, Aliens From American Samoa or Puerto Rico, Special rules for aliens from certain U. Efile for 2012 tax year S. Efile for 2012 tax year possessions. Efile for 2012 tax year , Bona Fide Residents of American Samoa or Puerto Rico Annuities Income, Income from certain annuities. Efile for 2012 tax year Source rule, Pensions and Annuities Asset-use test, Asset-use test. Efile for 2012 tax year Assistance (see Tax help) Athletes, professional, Professional athletes. Efile for 2012 tax year Awards, Scholarships, Grants, Prizes, and Awards B Basis of property, Depreciable property. Efile for 2012 tax year Beneficiary of estate or trust, Beneficiary of an estate or trust. Efile for 2012 tax year Business expenses, ordinary and necessary, Ordinary and necessary business expenses. Efile for 2012 tax year Business operations, Business operations. Efile for 2012 tax year Business profits and losses and sales transactions, Business Profits and Losses and Sales Transactions Business, U. Efile for 2012 tax year S. Efile for 2012 tax year , Trade or Business in the United States Business-activities test, Business-activities test. Efile for 2012 tax year C Canada Commuters, Regular commuters from Canada or Mexico. Efile for 2012 tax year Exemptions, Exemptions Personal exemption, Resident Aliens Qualifying widow filing status, Qualifying widow(er). Efile for 2012 tax year Residents of, Residents of Mexico or Canada or U. Efile for 2012 tax year S. Efile for 2012 tax year nationals. Efile for 2012 tax year Social security benefits, Special Rule for Canadian and German Social Security Benefits Transportation-related employment, Residents of Canada or Mexico engaged in transportation-related employment. Efile for 2012 tax year Withholding tax, U. Efile for 2012 tax year S. Efile for 2012 tax year nationals or residents of Canada, Mexico, or South Korea. Efile for 2012 tax year Capital assets, sales or exchanges, Sales or Exchanges of Capital Assets Casualty and theft losses, Casualty and theft losses. Efile for 2012 tax year Central withholding agreements, Central withholding agreements. Efile for 2012 tax year Charitable contributions, Charitable contributions. Efile for 2012 tax year Child and dependent care credit Dual-status alien, Child and dependent care credit. Efile for 2012 tax year Nonresident alien, Child and dependent care credit. Efile for 2012 tax year Resident alien, Child and dependent care credit. Efile for 2012 tax year Child tax credit Resident alien, Child tax credit. Efile for 2012 tax year , Child tax credit. Efile for 2012 tax year , Child tax credit. Efile for 2012 tax year Claims for refund, Amended Returns and Claims for Refund Closer connection, Closer Connection to a Foreign Country Commodities, trading in, Trading in stocks, securities, and commodities. Efile for 2012 tax year Community income, Community Income Commuters from Canada or Mexico, Regular commuters from Canada or Mexico. Efile for 2012 tax year Compensation for labor or personal services Geographical basis, Geographical Basis Contingent interest, Contingent interest. Efile for 2012 tax year Credit for the elderly or the disabled Dual-status alien, 6) Tax credits. Efile for 2012 tax year Resident alien, Credit for the elderly or the disabled. Efile for 2012 tax year Credits against tax Child and dependent care credit, Child and dependent care credit. Efile for 2012 tax year , Child and dependent care credit. Efile for 2012 tax year Child tax credit, Child tax credit. Efile for 2012 tax year , Child tax credit. Efile for 2012 tax year , Child tax credit. Efile for 2012 tax year Credit for the elderly or the disabled, 6) Tax credits. Efile for 2012 tax year Dual-status alien, Credits Earned income credit, Earned income credit. Efile for 2012 tax year , 6) Tax credits. Efile for 2012 tax year Education credits, Education credits. Efile for 2012 tax year , Education credits. Efile for 2012 tax year , 6) Tax credits. Efile for 2012 tax year Excess social security tax withheld, Excess social security tax withheld. Efile for 2012 tax year Foreign tax credit, Foreign tax credit. Efile for 2012 tax year , Foreign tax credit. Efile for 2012 tax year Hope credit, Education credits. Efile for 2012 tax year , Education credits. Efile for 2012 tax year Lifetime learning credit, Education credits. Efile for 2012 tax year , Education credits. Efile for 2012 tax year Retirement savings contributions, Retirement savings contributions credit. Efile for 2012 tax year , Retirement savings contributions credit. Efile for 2012 tax year , Retirement savings contributions credit. Efile for 2012 tax year Tax paid on undistributed long-term capital gains, Tax paid on undistributed long-term capital gains. Efile for 2012 tax year Tax withheld at source, Tax withheld at the source. Efile for 2012 tax year Tax withheld on partnership income, Tax withheld on partnership income. Efile for 2012 tax year Withholding from wages, Withholding from wages. Efile for 2012 tax year Crew members Alien status, Crew members. Efile for 2012 tax year Compensation, Crew members. Efile for 2012 tax year Currency, transporting, Other Forms You May Have To File D Days of presence, Days of Presence in the United States De minimis presence, De minimis presence. Efile for 2012 tax year Deductions, Deductions, Itemized Deductions Departure permit, When to get a sailing or departure permit. Efile for 2012 tax year Depreciable property, Depreciable property. Efile for 2012 tax year Diplomats (see Foreign government employees) Direct economic relationship, Personal Service Income Disclosure statement, Disclosure statement. Efile for 2012 tax year Dividends, U. Efile for 2012 tax year S. Efile for 2012 tax year source income, Dividends Dual-status aliens, Dual-Status Aliens Dual-status tax year, Dual-Status Aliens, Dual-Status Tax Year Child care credit, Child and dependent care credit. Efile for 2012 tax year Computation of tax, How To Figure Tax Credit for the elderly or the disabled, 6) Tax credits. Efile for 2012 tax year Earned income credit, 6) Tax credits. Efile for 2012 tax year Education credit, 6) Tax credits. Efile for 2012 tax year Exemptions, 2) Exemptions. Efile for 2012 tax year Foreign tax credit, Foreign tax credit. Efile for 2012 tax year Forms to file, Forms To File Head of household. Efile for 2012 tax year , 3) Head of household. Efile for 2012 tax year Income subject to tax, Income Subject to Tax Joint return, 4) Joint return. Efile for 2012 tax year Residency ending date, Dual-Status Aliens Residency starting date, Dual-Status Aliens Restrictions, Restrictions for Dual-Status Taxpayers Standard deduction, 1) Standard deduction. Efile for 2012 tax year Tax rates, 5) Tax rates. Efile for 2012 tax year When and where to file, When and Where To File E Earned income credit Dual-status alien, 6) Tax credits. Efile for 2012 tax year Nonresident alien, Earned income credit. Efile for 2012 tax year Resident alien, Earned income credit. Efile for 2012 tax year Education credits Dual-status alien, 6) Tax credits. Efile for 2012 tax year Nonresident alien, Education credits. Efile for 2012 tax year Resident alien, Education credits. Efile for 2012 tax year Effectively connected income, Effectively Connected Income Foreign income, Foreign Income Investment income, Investment Income Pensions, Pensions. Efile for 2012 tax year Real property gain or loss, Real Property Gain or Loss Real property income choice, Income From Real Property Tax on, Tax on Effectively Connected Income Transportation income, Transportation Income Employees of foreign governments, Employees of foreign governments. Efile for 2012 tax year Employees of international organizations, Employees of international organizations. Efile for 2012 tax year Employees, household, Household employees. Efile for 2012 tax year Employees, withholding exemption under tax treaty, Employees and independent contractors. Efile for 2012 tax year Employer identification number, Employer identification number (EIN). Efile for 2012 tax year Estate, beneficiary, Beneficiary of an estate or trust. Efile for 2012 tax year Estimated tax, Paying Tax Through Withholding or Estimated Tax , Estimated Tax Form 1040-ES (NR) Excess social security tax, Excess social security tax withheld. Efile for 2012 tax year Exchange visitors, Exchange Visitors Income from foreign employer, Students and exchange visitors. Efile for 2012 tax year Social security and Medicare taxes, Students and Exchange Visitors Exclusions from gross income, Exclusions From Gross Income Annuities, Income from certain annuities. Efile for 2012 tax year Compensation from a foreign employer, Students and exchange visitors. Efile for 2012 tax year Gambling winnings, dog or horse racing, Gambling Winnings From Dog or Horse Racing Students and exchange visitors, Students and exchange visitors. Efile for 2012 tax year Treaty income, Income affected by treaties. Efile for 2012 tax year , Treaty Income Exempt individual, Exempt individual. Efile for 2012 tax year Exemption from withholding Employees, Employees and independent contractors. Efile for 2012 tax year Independent contractors, Employees and independent contractors. Efile for 2012 tax year Students, teachers, and researchers, Students, teachers, and researchers. Efile for 2012 tax year Exemptions Dual-status taxpayer, Exemptions Indian students and business apprentices, Students and business apprentices from India. Efile for 2012 tax year Nonresident alien, Exemptions Resident alien, Exemptions Residents of Mexico or Canada, Residents of Mexico or Canada or U. Efile for 2012 tax year S. Efile for 2012 tax year nationals. Efile for 2012 tax year Residents of South Korea, Residents of South Korea. Efile for 2012 tax year U. Efile for 2012 tax year S. Efile for 2012 tax year nationals, Residents of Mexico or Canada or U. Efile for 2012 tax year S. Efile for 2012 tax year nationals. Efile for 2012 tax year Expatriation tax, Expatriation Before June 4, 2004 F Fellowship grant Excludable, Scholarships and Fellowship Grants Source rule, Scholarships, Grants, Prizes, and Awards Withholding tax, Withholding on Scholarships and Fellowship Grants Filing requirements, Nonresident Aliens Filing returns, Figuring Your Tax Amended returns, Amended Returns and Claims for Refund Claims for refund, Amended Returns and Claims for Refund Commonwealth of the Northern Mariana Islands, Aliens from Guam or the Commonwealth of the Northern Mariana Islands. Efile for 2012 tax year Dual-status taxpayer, Forms To File Estimated tax, When to pay estimated tax. Efile for 2012 tax year Form 1040-C, Form 1040-C Form 1040NR, Figuring Your Tax, Nonresident Aliens Form 1040NR-EZ, Figuring Your Tax, Form 1040NR-EZ Form 2063, Form 2063 Guam, Aliens from Guam or the Commonwealth of the Northern Mariana Islands. Efile for 2012 tax year Nonresident alien, Figuring Your Tax U. Efile for 2012 tax year S. Efile for 2012 tax year Virgin Islands, Aliens from the U. Efile for 2012 tax year S. Efile for 2012 tax year Virgin Islands. Efile for 2012 tax year Who must file, Nonresident Aliens Filing status, Filing Status First-year choice, First-Year Choice Fixed or determinable income, Fixed or Determinable Income Foreign country, Foreign country. Efile for 2012 tax year Foreign earned income exclusion, Foreign Earned Income and Housing Amount Foreign employer, Employees of foreign persons, organizations, or offices. Efile for 2012 tax year , Foreign employer. Efile for 2012 tax year Foreign government employees Alien status, Foreign government-related individuals. Efile for 2012 tax year Exempt from U. Efile for 2012 tax year S. Efile for 2012 tax year tax, Employees of Foreign Governments and International Organizations Tax treaty exemption, Employees of Foreign Governments Foreign income subject to U. Efile for 2012 tax year S. Efile for 2012 tax year tax, Foreign Income Foreign organizations, charitable contributions to, Charitable contributions. Efile for 2012 tax year Foreign tax credit Dual-status alien, Foreign tax credit. Efile for 2012 tax year Nonresident alien, Foreign tax credit. Efile for 2012 tax year Resident alien, Foreign tax credit. Efile for 2012 tax year Forms, Form 8843. Efile for 2012 tax year 1040-C, Form 1040-C 1040-ES(NR), Estimated Tax Form 1040-ES (NR) 1040NR, Nonresident Aliens 1040NR-EZ, Form 1040NR-EZ 1040X, Amended Returns and Claims for Refund 1042-S, Tax Withheld on Real Property Sales 1116, Foreign tax credit. Efile for 2012 tax year , Foreign tax credit. Efile for 2012 tax year , Foreign tax credit. Efile for 2012 tax year 2063, Form 2063 2106, Deductible travel expenses. Efile for 2012 tax year 2210, Penalty for failure to pay estimated income tax. Efile for 2012 tax year 3903, Moving expenses. Efile for 2012 tax year 4563, Residents of American Samoa. Efile for 2012 tax year 4790 (see FinCEN 105) 6251, Alternative minimum tax. Efile for 2012 tax year 8233, Employees and independent contractors. Efile for 2012 tax year 8275, Disclosure statement. Efile for 2012 tax year 8288, Credit for tax withheld. Efile for 2012 tax year 8288-A, Credit for tax withheld. Efile for 2012 tax year 8288-B, Withholding certificates. Efile for 2012 tax year 8801, Credit for prior year minimum tax. Efile for 2012 tax year 8805, Tax Withheld on Partnership Income, Tax Withheld on Real Property Sales 8833, Effect of Tax Treaties, Resident Aliens 8840, Form 8840. Efile for 2012 tax year 8843, Form 8843. Efile for 2012 tax year 8854, Reporting requirements. Efile for 2012 tax year FinCEN 105, Other Forms You May Have To File W-4, Withholding on Wages, Alternate Withholding Procedure, Form W-4. Efile for 2012 tax year W-7, Individual taxpayer identification number (ITIN). Efile for 2012 tax year W-8BEN, Income Entitled to Tax Treaty Benefits W-8ECI, Withholding on Pensions W-9, Notification of Alien Status Forms to file Dual-status alien, Forms To File Nonresident aliens, Nonresident Aliens Resident alien, Resident Aliens Sailing permits, Forms To File Free tax services, Free help with your tax return. Efile for 2012 tax year G Gambling winnings, dog or horse racing, Gambling Winnings From Dog or Horse Racing German social security benefits, Special Rule for Canadian and German Social Security Benefits Green card test, Green Card Test H Head of household Nonresident alien, Head of household. Efile for 2012 tax year Resident alien, Head of household. Efile for 2012 tax year Help (see Tax help) Home, sale of, Gain From the Sale of Your Main Home Household employees, Household employees. Efile for 2012 tax year I Identification number, taxpayer Defined, Identification Number Penalty for failure to supply, Failure to supply taxpayer identification number. Efile for 2012 tax year Income Community, Community Income Effectively connected, Effectively Connected Income Exclusions, Exclusions From Gross Income Fixed or determinable, Fixed or Determinable Income Foreign, Foreign Income From real property, Income From Real Property Income affected by treaties, Income affected by treaties. Efile for 2012 tax year Interest, Interest Income Investment, Investment Income Personal services, Personal Service Income Reporting, Reporting Your Income Sale of home, Gain From the Sale of Your Main Home Tip, Withholding on Tip Income Income code 28, Gambling Winnings Income from U. Efile for 2012 tax year S. Efile for 2012 tax year sources, Source of Income Dividends, Dividends Interest, Interest Income Pensions and annuities, Pensions and Annuities Personal property, Personal Property Personal services, Personal Services Real property, Real Property Rents or royalties, Rents or Royalties Independent contractors Withholding exemption under tax treaty, Employees and independent contractors. Efile for 2012 tax year Withholding rules, Independent Contractors India, students and business apprentices from Exemptions, Students and business apprentices from India. Efile for 2012 tax year Exemptions for spouse and dependents, Students and business apprentices from India. Efile for 2012 tax year Standard deduction, Students and business apprentices from India. Efile for 2012 tax year Withholding allowances, Students and business apprentices from India. Efile for 2012 tax year Individual retirement arrangement (IRA), Individual retirement arrangement (IRA). Efile for 2012 tax year Individual taxpayer identification number (ITIN), Individual taxpayer identification number (ITIN). Efile for 2012 tax year Intangible property, Intangible property. Efile for 2012 tax year Interest Portfolio, Portfolio interest. Efile for 2012 tax year , Interest that does not qualify as portfolio interest. Efile for 2012 tax year Interest income Contingent, Contingent interest. Efile for 2012 tax year Excludable, Interest Income Source rule, Interest Income International organization employees Alien status, Foreign government-related individuals. Efile for 2012 tax year Exempt from U. Efile for 2012 tax year S. Efile for 2012 tax year tax, Employees of Foreign Governments and International Organizations International social security agreements, International Social Security Agreements Interrupted period of residence, Interrupted Period of Residence Inventory, Inventory property. Efile for 2012 tax year Investment income, Investment Income Itemized deductions, Itemized Deductions J Job expenses, Job expenses and other miscellaneous deductions. Efile for 2012 tax year K Korea, South Exemptions, Residents of South Korea. Efile for 2012 tax year , Exemptions Married filing separately, Married nonresident alien. Efile for 2012 tax year Qualifying widow filing status, Qualifying widow(er). Efile for 2012 tax year Withholding tax, U. Efile for 2012 tax year S. Efile for 2012 tax year nationals or residents of Canada, Mexico, or South Korea. Efile for 2012 tax year L Last year of residency, Last Year of Residency Long-term U. Efile for 2012 tax year S. Efile for 2012 tax year resident Defined, Long-term resident defined. Efile for 2012 tax year Expatriation tax, Long-term resident defined. Efile for 2012 tax year Losses Business, Business Profits and Losses and Sales Transactions Capital Assets, Sales or Exchanges of Capital Assets Casualty and theft, Casualty and theft losses. Efile for 2012 tax year Of nonresident aliens, Losses. Efile for 2012 tax year Real property, Real Property Gain or Loss M Married filing jointly Nonresident alien, Married nonresident alien. Efile for 2012 tax year Resident alien, Married filing jointly. Efile for 2012 tax year Medical condition, Medical condition. Efile for 2012 tax year Medicare tax, Social Security and Medicare Taxes Mexico Commuters, Regular commuters from Canada or Mexico. Efile for 2012 tax year Exemptions, Exemptions Personal exemption, Resident Aliens Qualifying widow filing status, Qualifying widow(er). Efile for 2012 tax year Residents of, Residents of Mexico or Canada or U. Efile for 2012 tax year S. Efile for 2012 tax year nationals. Efile for 2012 tax year Transportation-related employment, Residents of Canada or Mexico engaged in transportation-related employment. Efile for 2012 tax year Withholding tax, U. Efile for 2012 tax year S. Efile for 2012 tax year nationals or residents of Canada, Mexico, or South Korea. Efile for 2012 tax year Miscellaneous deductions, Job expenses and other miscellaneous deductions. Efile for 2012 tax year Monetary instruments, transporting, Other Forms You May Have To File Moving expenses, Moving expenses. Efile for 2012 tax year Multi-level marketing, Multi-level marketing. Efile for 2012 tax year , Multi-level marketing. Efile for 2012 tax year Municipal bonds, State and local government obligations. Efile for 2012 tax year N National of the United States, Qualifying widow(er). Efile for 2012 tax year , 5) Tax rates. Efile for 2012 tax year , Withholding on Wages Natural resources (see Real property) Non-registered obligations, Obligations not in registered form. Efile for 2012 tax year Nonresident alien, Nonresident Aliens Annuity income, Income from certain annuities. Efile for 2012 tax year Business expenses, Ordinary and necessary business expenses. Efile for 2012 tax year Casualty and theft losses, Casualty and theft losses. Efile for 2012 tax year Charitable contributions, Charitable contributions. Efile for 2012 tax year Child care credit, Child and dependent care credit. Efile for 2012 tax year Credit for excess social security tax withheld, Excess social security tax withheld. Efile for 2012 tax year Credit for income tax withheld, Withholding from wages. Efile for 2012 tax year Credit for prior year minimum tax, Credit for prior year minimum tax. Efile for 2012 tax year Defined, Nonresident Aliens Earned income credit, Earned income credit. Efile for 2012 tax year Education credits, Education credits. Efile for 2012 tax year Effectively connected income, tax on, Tax on Effectively Connected Income Filing Form 1040NR, Figuring Your Tax Filing Form 1040NR-EZ, Figuring Your Tax Foreign tax credit, Foreign tax credit. Efile for 2012 tax year Gambling winnings, dog or horse racing, Gambling Winnings From Dog or Horse Racing Head of household, Head of household. Efile for 2012 tax year How income is taxed, Nonresident Aliens Individual retirement arrangement (IRA), Individual retirement arrangement (IRA). Efile for 2012 tax year Interest income, Interest Income Job expenses, Job expenses and other miscellaneous deductions. Efile for 2012 tax year Losses, Losses. Efile for 2012 tax year Married filing jointly, Married nonresident alien. Efile for 2012 tax year Miscellaneous deductions, Job expenses and other miscellaneous deductions. Efile for 2012 tax year Moving expenses, Moving expenses. Efile for 2012 tax year Personal exemptions, Exemptions Qualifying widow(er), Qualifying widow(er). Efile for 2012 tax year Standard deduction, Standard deduction. Efile for 2012 tax year State and local income taxes, State and local income taxes. Efile for 2012 tax year Students, Nonresident Alien Students Tax paid on undistributed long-term capital gains, Tax paid on undistributed long-term capital gains. Efile for 2012 tax year Tax withheld at source, Tax withheld at the source. Efile for 2012 tax year Travel expenses, Travel expenses. Efile for 2012 tax year Withholding from partnership income, Tax withheld on partnership income. Efile for 2012 tax year Withholding tax, Paying Tax Through Withholding or Estimated Tax Nonresident spouse treated as a resident, Nonresident Spouse Treated as a Resident O Obligations Not in registered form, Obligations not in registered form. Efile for 2012 tax year Registered, Obligations in registered form. Efile for 2012 tax year Original issue discount, Original issue discount (OID). Efile for 2012 tax year P Partnership Income, tax withheld on, Tax Withheld on Partnership Income Partnerships, Partnerships. Efile for 2012 tax year Payment against U. Efile for 2012 tax year S. Efile for 2012 tax year tax, Payments Tax withheld at the source, Tax withheld at the source. Efile for 2012 tax year Withholding from wages, Tax Withheld Penalties, Penalties. Efile for 2012 tax year , Penalties Accuracy-related, Accuracy-related penalty. Efile for 2012 tax year Failure to file, Filing late. Efile for 2012 tax year Failure to pay, Paying tax late. Efile for 2012 tax year Failure to supply taxpayer identification number, Failure to supply taxpayer identification number. Efile for 2012 tax year Fraud, Fraud. Efile for 2012 tax year Frivolous tax submission, Frivolous tax submission. Efile for 2012 tax year Negligence, Negligence or disregard. Efile for 2012 tax year Substantial understatement of income tax, Substantial understatement of income tax. Efile for 2012 tax year Penalty for failure to pay estimated income tax, Penalty for failure to pay estimated income tax. Efile for 2012 tax year Penalty on early withdrawal of savings, Penalty on early withdrawal of savings. Efile for 2012 tax year Pensions, Pensions. Efile for 2012 tax year Source rule, Pensions and Annuities Withholding on, Withholding on Pensions Personal exemption Prorating, Personal exemption. Efile for 2012 tax year Withholding allowance, Allowance for Personal Exemption Personal property, Personal Property Personal services income Connected with U. Efile for 2012 tax year S. Efile for 2012 tax year business, Personal Service Income Paid by foreign employer, Services Performed for Foreign Employer Source rule, Personal Services Tax treaty exemption, Personal Services Withholding on wages, Withholding on Wages Portfolio interest, Portfolio interest. Efile for 2012 tax year , Interest that does not qualify as portfolio interest. Efile for 2012 tax year Prizes, Scholarships, Grants, Prizes, and Awards Professional athletes, Professional athletes. Efile for 2012 tax year Property Depreciable, Depreciable property. Efile for 2012 tax year Intangible, Intangible property. Efile for 2012 tax year Inventory, Inventory property. Efile for 2012 tax year Personal, Personal Property Real, Real Property, Real Property Gain or Loss Protective return, Protective return. Efile for 2012 tax year Publications (see Tax help) Puerto Rico, residents of, Aliens From American Samoa or Puerto Rico, Special rules for aliens from certain U. Efile for 2012 tax year S. Efile for 2012 tax year possessions. Efile for 2012 tax year , Bona Fide Residents of American Samoa or Puerto Rico, Residents of American Samoa and Puerto Rico. Efile for 2012 tax year Q Qualified investment entity Distributions paid by, Qualified investment entities. Efile for 2012 tax year R Railroad retirement benefits, Social Security Benefits, Social security and railroad retirement benefits. Efile for 2012 tax year Real estate (see Real property) Real property Definition, Real Property Income from, Income From Real Property Natural resources, Natural resources. Efile for 2012 tax year Sale or exchange of, Real Property Gain or Loss Source rule, Real Property Tax withheld on sale of, Tax Withheld on Real Property Sales U. Efile for 2012 tax year S. Efile for 2012 tax year real property interest, U. Efile for 2012 tax year S. Efile for 2012 tax year real property interest. Efile for 2012 tax year Real property income, Real property income. Efile for 2012 tax year Refunds, claims for, Amended Returns and Claims for Refund Registered obligations, Obligations in registered form. Efile for 2012 tax year Rents, Rents or Royalties Researchers, wage withholding exemption under tax treaty, Students, teachers, and researchers. Efile for 2012 tax year , Appendix B—Tax Treaty Exemption Procedure for Teachers and Researchers Residence, interrupted, Interrupted Period of Residence Residency First year, First Year of Residency Last year, Last Year of Residency Starting date, Residency starting date under substantial presence test. Efile for 2012 tax year Termination date, Last Year of Residency Tests, Resident Aliens Resident alien, Resident Aliens Child tax credit, Child tax credit. Efile for 2012 tax year , Child tax credit. Efile for 2012 tax year , Child tax credit. Efile for 2012 tax year Defined, Resident Aliens Education credits, Education credits. Efile for 2012 tax year Head of household, Head of household. Efile for 2012 tax year Married filing jointly, Married filing jointly. Efile for 2012 tax year Qualifying widow(er), Qualifying widow(er). Efile for 2012 tax year Resident alien status, choosing, Choosing Resident Alien Status Retirement savings contributions credit Dual-status alien, Retirement savings contributions credit. Efile for 2012 tax year Nonresident alien, Retirement savings contributions credit. Efile for 2012 tax year Resident alien, Retirement savings contributions credit. Efile for 2012 tax year Royalties, Rents or Royalties S Sailing permits, departing aliens Aliens not requiring, Aliens Not Required To Obtain Sailing or Departure Permits Bond furnished, insuring tax payment, Paying Taxes and Obtaining Refunds Form 1040-C, Form 1040-C Form 2063, Form 2063 Forms to file, Forms To File When to get, When to get a sailing or departure permit. Efile for 2012 tax year Where to get, Where to get a sailing or departure permit. Efile for 2012 tax year Salary (see Personal services income) Sale of home, income from, Gain From the Sale of Your Main Home Sales or exchanges, capital assets, Sales or Exchanges of Capital Assets Scholarship Excludable, Scholarships and Fellowship Grants Source rule, Scholarships, Grants, Prizes, and Awards Withholding tax, Withholding on Scholarships and Fellowship Grants Securities, trading in, Trading in stocks, securities, and commodities. Efile for 2012 tax year Self-employed retirement plans, Self-employed SEP, SIMPLE, and qualified retirement plans. Efile for 2012 tax year Self-employment tax, Self-Employment Tax Social security benefits Dual-status alien, Social security and railroad retirement benefits. Efile for 2012 tax year Nonresident alien, Social Security Benefits Social security number, Social security number (SSN). Efile for 2012 tax year Social security tax Credit for excess tax withheld, Social Security and Medicare Taxes Excess withheld, Excess social security tax withheld. Efile for 2012 tax year Foreign students and exchange visitors, Students and Exchange Visitors International agreements, International Social Security Agreements Self-employment tax, Self-Employment Tax Totalization agreements, International Social Security Agreements Withheld in error, Refund of Taxes Withheld in Error Source of compensation for labor or personal services Alternative basis, Alternative Basis Multi-year compensation, Multi-year compensation. Efile for 2012 tax year Time basis, Time Basis Source of income, Source of Income Standard deduction, Standard deduction. Efile for 2012 tax year State and local income taxes, State and local income taxes. Efile for 2012 tax year Stocks, trading in, Trading in stocks, securities, and commodities. Efile for 2012 tax year Student loan interest expense, Student loan interest expense. Efile for 2012 tax year Students Alien status, Students. Efile for 2012 tax year Engaged in U. Efile for 2012 tax year S. Efile for 2012 tax year business, Students and trainees. Efile for 2012 tax year Fellowship grant, Scholarships, Grants, Prizes, and Awards, Withholding on Scholarships and Fellowship Grants Income from foreign employer, Students and exchange visitors. Efile for 2012 tax year Scholarship, Scholarships, Grants, Prizes, and Awards, Withholding on Scholarships and Fellowship Grants Social security and Medicare taxes, Students and Exchange Visitors Tax treaty exemption, Students, Apprentices, and Trainees Wage withholding exemption under tax treaty, Students, teachers, and researchers. Efile for 2012 tax year , Appendix A—Tax Treaty Exemption Procedure for Students Students and business apprentices from India, Students and business apprentices from India. Efile for 2012 tax year , Students and business apprentices from India. Efile for 2012 tax year , Students and business apprentices from India. Efile for 2012 tax year , Students and business apprentices from India. Efile for 2012 tax year Substantial presence test, Substantial Presence Test T Tax credits and payments Nonresident aliens, Nonresident Aliens Resident aliens, Tax Credits and Payments Tax help, How To Get Tax Help Tax home, Tax home. Efile for 2012 tax year , Tax home. Efile for 2012 tax year Tax paid on undistributed long-term capital gains, Tax paid on undistributed long-term capital gains. Efile for 2012 tax year Tax treaties Benefits, Treaty Income, Some Typical Tax Treaty Benefits Capital gains, Capital Gains Effect of, Effect of Tax Treaties Employees of foreign governments, Employees of Foreign Governments Exclusions from income, Income affected by treaties. Efile for 2012 tax year Income affected by, Income affected by treaties. Efile for 2012 tax year Reporting benefits claimed, Reporting Treaty Benefits Claimed Teachers and professors, Teachers, Professors, and Researchers Trainees, students, and apprentices, Students, Apprentices, and Trainees Tax Treaties Income entitled to benefits, Income Entitled to Tax Treaty Benefits Tax year, Tax Year, Tax Year Tax, expatriation, Expatriation Before June 4, 2004 Tax, transportation, Transportation Tax Taxpayer identification number Defined, Identification Number Penalty for failure to supply, Failure to supply taxpayer identification number. Efile for 2012 tax year Teachers Alien status, Teachers and trainees. Efile for 2012 tax year Tax treaty exemption, Teachers, Professors, and Researchers Wage withholding exemption under tax treaty, Students, teachers, and researchers. Efile for 2012 tax year , Appendix B—Tax Treaty Exemption Procedure for Teachers and Researchers Tie-breaker rule, Effect of Tax Treaties Tip income, Withholding on Tip Income Totalization agreements, International Social Security Agreements Trade or business, U. Efile for 2012 tax year S. Efile for 2012 tax year , Trade or Business in the United States Beneficiary of estate or trust, Beneficiary of an estate or trust. Efile for 2012 tax year Business operations, Business operations. Efile for 2012 tax year Income from U. Efile for 2012 tax year S. Efile for 2012 tax year sources, Effectively Connected Income Partnerships, Partnerships. Efile for 2012 tax year Personal services, Personal Services Students and trainees, Students and trainees. Efile for 2012 tax year Trading in stocks, securities, and commodities, Trading in stocks, securities, and commodities. Efile for 2012 tax year Trading in stocks, securities, and commodities, Trading in stocks, securities, and commodities. Efile for 2012 tax year Trainees, Teachers and trainees. Efile for 2012 tax year , Students and trainees. Efile for 2012 tax year Transportation income Connected with U. Efile for 2012 tax year S. Efile for 2012 tax year business, Transportation Income Source rule, Transportation Income Transportation of currency or monetary instruments, Other Forms You May Have To File Transportation tax, Transportation Tax Transportation-related employment, residents of Canada or Mexico, Residents of Canada or Mexico engaged in transportation-related employment. Efile for 2012 tax year Travel expenses, Travel expenses. Efile for 2012 tax year Treaties, income affected by, Income affected by treaties. Efile for 2012 tax year Treaty benefits for resident aliens, Resident Aliens Treaty benefits, reporting benefits claimed, Reporting Treaty Benefits Claimed Trust, beneficiary, Beneficiary of an estate or trust. Efile for 2012 tax year TTY/TDD information, How To Get Tax Help U U. Efile for 2012 tax year S Virgin Islands, residents of Withholding on wages, Residents of the U. Efile for 2012 tax year S. Efile for 2012 tax year Virgin Islands. Efile for 2012 tax year U. Efile for 2012 tax year S. Efile for 2012 tax year national, Qualifying widow(er). Efile for 2012 tax year , 5) Tax rates. Efile for 2012 tax year , Withholding on Wages U. Efile for 2012 tax year S. Efile for 2012 tax year real property holding corporation, U. Efile for 2012 tax year S. Efile for 2012 tax year real property holding corporation. Efile for 2012 tax year U. Efile for 2012 tax year S. Efile for 2012 tax year real property interest, U. Efile for 2012 tax year S. Efile for 2012 tax year real property interest. Efile for 2012 tax year U. Efile for 2012 tax year S. Efile for 2012 tax year tax-exempt income, expenses allocable to, Expenses allocable to U. Efile for 2012 tax year S. Efile for 2012 tax year tax-exempt income. Efile for 2012 tax year U. Efile for 2012 tax year S. Efile for 2012 tax year Virgin Islands, residents of Where to file, Aliens from the U. Efile for 2012 tax year S. Efile for 2012 tax year Virgin Islands. Efile for 2012 tax year W Wages (see Personal services income) Wages exempt from withholding, Wages Exempt From Withholding Wages, withholding on, Withholding on Wages Waiver of filing deadline, Waiver of filing deadline. Efile for 2012 tax year When to file, When To File, When to file for deductions and credits. Efile for 2012 tax year Where to file, When To File Who must file, Nonresident Aliens Withholding, Paying Tax Through Withholding or Estimated Tax , Withholding From Other Income Withholding tax Allowance for personal exemption, Allowance for Personal Exemption Central withholding agreements, Central withholding agreements. Efile for 2012 tax year Notification of alien status, Notification of Alien Status On sale of real property, Withholding of tax. Efile for 2012 tax year Pensions, Withholding on Pensions Puerto Rico, residents of, Residents of American Samoa and Puerto Rico. Efile for 2012 tax year Real property sales, Tax Withheld on Real Property Sales Residents of Canada, Mexico, or South Korea, U. Efile for 2012 tax year S. Efile for 2012 tax year nationals or residents of Canada, Mexico, or South Korea. Efile for 2012 tax year Scholarships and grants, Withholding on Scholarships and Fellowship Grants Social security taxes, Social Security and Medicare Taxes Tax treaty benefits, Income Entitled to Tax Treaty Benefits Tip income, Withholding on Tip Income U. Efile for 2012 tax year S. Efile for 2012 tax year nationals, U. Efile for 2012 tax year S. Efile for 2012 tax year nationals or residents of Canada, Mexico, or South Korea. Efile for 2012 tax year U. Efile for 2012 tax year S. Efile for 2012 tax year Virgin Islands, residents of, Residents of the U. Efile for 2012 tax year S. Efile for 2012 tax year Virgin Islands. Efile for 2012 tax year Wages, Withholding on Wages Wages exempt from, Wages Exempt From Withholding Where to report on the return, Tax Withheld Withholding from compensation, Withholding From Compensation Prev  Up     Home   More Online Publications