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Ez File Tax Return

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Ez File Tax Return

Ez file tax return Index A Addition to property, Additions and Improvements Adjusted basis, Adjusted Basis Alternative Depreciation System (ADS) Recovery periods, Recovery Periods Under ADS Required use, Required use of ADS. Ez file tax return Amended return, Filing an Amended Return Apartment Cooperative, Cooperative apartments. Ez file tax return Rental, Which Property Class Applies Under GDS? Automobile (see Passenger automobile) B Basis Adjustments, Basis adjustment for depreciation allowed or allowable. Ez file tax return , Adjustment of partner's basis in partnership. Ez file tax return , Basis adjustment due to recapture of clean-fuel vehicle deduction or credit. Ez file tax return , Basis adjustment due to casualty loss. Ez file tax return Basis for depreciation, What Is the Basis for Depreciation? Casualty loss, Basis adjustment due to casualty loss. Ez file tax return Change in use, Property changed from personal use. Ez file tax return Cost, Cost as Basis Depreciable basis, Depreciable basis. Ez file tax return Other than cost, Other Basis Recapture of clean-fuel vehicle deduction or credit, Basis adjustment due to recapture of clean-fuel vehicle deduction or credit. Ez file tax return Term interest, Basis adjustments. Ez file tax return Unadjusted, Figuring the Unadjusted Basis of Your Property Business use of property, partial, Partial business or investment use. Ez file tax return Business-use limit, recapture of Section 179 deduction, When Must You Recapture the Deduction? Business-use requirement, listed property, What Is the Business-Use Requirement? C Car (see Passenger automobile) Carryover of section 179 deduction, Carryover of disallowed deduction. Ez file tax return Casualty loss, effect of, Basis adjustment due to casualty loss. Ez file tax return Changing accounting method, Changing Your Accounting Method Communication equipment (see Listed property) Commuting, Commuting use. Ez file tax return Computer (see Listed property) Computer software, Computer software. Ez file tax return , Off-the-shelf computer software. Ez file tax return Containers, Containers. Ez file tax return Conventions, Which Convention Applies? Cooperative apartment, Cooperative apartments. Ez file tax return Copyright, Patents and copyrights. Ez file tax return (see also Section 197 intangibles) Correcting depreciation deductions, How Do You Correct Depreciation Deductions? Cost basis, Cost as Basis D Declining balance Method, Declining Balance Method Rates, Declining balance rate. Ez file tax return Deduction limit Automobile, Do the Passenger Automobile Limits Apply? Section 179, How Much Can You Deduct? Depreciation Deduction Employee, Can Employees Claim a Deduction? Listed property, Can Employees Claim a Deduction? Determinable useful life, Property Having a Determinable Useful Life Excepted property, Excepted Property Incorrect amount deducted, How Do You Correct Depreciation Deductions? Methods, Which Depreciation Method Applies? Property lasting more than one year, Property Lasting More Than One Year Property owned, Property You Own Property used in business, Property Used in Your Business or Income-Producing Activity Recapture, Revoking an election. Ez file tax return , Recapture of Excess Depreciation Depreciation allowable, Basis adjustment for depreciation allowed or allowable. Ez file tax return Depreciation allowed, Basis adjustment for depreciation allowed or allowable. Ez file tax return Depreciation deduction Listed property, What Is the Business-Use Requirement? Determinable useful life, Property Having a Determinable Useful Life Disposition Before recovery period ends, Sale or Other Disposition Before the Recovery Period Ends General asset account property, Disposing of GAA Property Section 179 deduction, When Must You Recapture the Deduction? E Election ADS, Electing ADS. Ez file tax return , Election of ADS. Ez file tax return Declining balance (150% DB) method, 150% election. Ez file tax return Exclusion from MACRS, Election To Exclude Property From MACRS General asset account, Electing To Use a GAA Not to claim special depreciation allowance, How Can You Elect Not To Claim an Allowance? Section 179 deduction, How Do You Elect the Deduction? Straight line method, Straight line election. Ez file tax return Electric vehicle, Electric Vehicles Employee Depreciation deduction, Can Employees Claim a Deduction? How to claim depreciation, Employee. Ez file tax return Employee deduction, listed property, Can Employees Claim a Deduction? Energy property, Energy property. Ez file tax return Exchange of MACRS property, Property Acquired in a Like-kind Exchange or Involuntary Conversion F Farm Property, Depreciation Methods for Farm Property Figuring MACRS Using percentage tables, How Is the Depreciation Deduction Figured? Without using percentage tables, Figuring the Deduction Without Using the Tables Films, Films, video tapes, and recordings. Ez file tax return Free tax services, Free help with your tax return. Ez file tax return G General asset account Abusive transaction, Abusive transactions. Ez file tax return Disposing of property, Disposing of GAA Property Grouping property in, Grouping Property Nonrecognition transaction, Nonrecognition transactions. Ez file tax return General Depreciation System (GDS), recovery periods, Recovery Periods Under GDS Gift (see Basis, other than cost) H Help (see Tax help) I Idle property, Idle Property Improvements, How Do You Treat Repairs and Improvements?, Additions and Improvements Income forecast method, Income Forecast Method Incorrect depreciation deductions, How Do You Correct Depreciation Deductions? Indian reservation Defined, Indian reservation. Ez file tax return Qualified infrastructure property, Qualified infrastructure property. Ez file tax return Qualified property, Qualified property. Ez file tax return Recovery periods for qualified property, Indian Reservation Property Related person, Related person. Ez file tax return Inheritance (see Basis, other than cost) Intangible property Depreciation method, Intangible Property, Income Forecast Method Income forecast method, Income Forecast Method Straight line method, Intangible Property Inventory, Inventory. Ez file tax return Investment use of property, partial, Partial business or investment use. Ez file tax return Involuntary conversion of MACRS property, Property Acquired in a Like-kind Exchange or Involuntary Conversion L Land Not depreciable, Land Preparation costs, Land Leased property, Leased property. Ez file tax return Leasehold improvement property, defined, Qualified leasehold improvement property. Ez file tax return , Qualified leasehold improvement property. Ez file tax return Life tenant, Life tenant. Ez file tax return (see also Term interests) Limit on deduction Automobile, Do the Passenger Automobile Limits Apply? Section 179, How Much Can You Deduct? Listed property 5% owner, 5% owner. Ez file tax return Computer, Computers and Related Peripheral Equipment Condition of employment, Condition of employment. Ez file tax return Defined, What Is Listed Property? Employee deduction, Can Employees Claim a Deduction? Employer convenience, Employer's convenience. Ez file tax return Improvements to, Improvements to listed property. Ez file tax return Leased, Lessee's Inclusion Amount Passenger automobile, Passenger Automobiles Qualified business use, Qualified Business Use Recordkeeping, Adequate Records Related person, Related persons. Ez file tax return Reporting on Form 4562, How Is Listed Property Information Reported? Lodging, Property used for lodging. Ez file tax return M Maximum deduction Electric vehicles, Electric Vehicles Passenger automobiles, Maximum Depreciation Deduction Trucks, Trucks and Vans Vans, Trucks and Vans Mobile home (see Residential rental property) Modified ACRS (MACRS) Addition or improvement, Additions and Improvements Alternative Depreciation System (ADS), Which Depreciation System (GDS or ADS) Applies? Conventions, Which Convention Applies? Declining balance method, Declining Balance Method Depreciation methods, Which Depreciation Method Applies? Farm property, Depreciation Methods for Farm Property Figuring, short tax year, Property Placed in Service in a Short Tax Year General Depreciation System (GDS), Which Depreciation System (GDS or ADS) Applies? Percentage tables, Using the MACRS Percentage Tables Property classes, Which Property Class Applies Under GDS? Recovery periods, Which Recovery Period Applies? Short tax year, Figuring the Deduction for a Short Tax Year Straight line method, Straight Line Method N Nonresidential real property, Which Property Class Applies Under GDS? Nontaxable transfer of MACRS property, Property Acquired in a Nontaxable Transfer O Office in the home, Office in the home. Ez file tax return , Office in the home. Ez file tax return Ownership, incidents of, Incidents of ownership. Ez file tax return P Partial business use, Partial business use. Ez file tax return Passenger automobile Defined, Passenger Automobiles Electric vehicles, Electric Vehicles Limit on, Do the Passenger Automobile Limits Apply? Maximum depreciation deduction, Maximum Depreciation Deduction Trucks, Trucks and Vans Vans, Trucks and Vans Patent, Patents and copyrights. Ez file tax return (see also Section 197 intangibles) Personal property, Personal property. Ez file tax return Phonographic equipment (see Listed property) Photographic equipment (see Listed property) Placed in service Before 1987, Property You Placed in Service Before 1987 Date, What Is the Placed in Service Date? Rule, Placed in Service Property Classes, Which Property Class Applies Under GDS? Depreciable, What Property Can Be Depreciated? Idle, Idle Property Improvements, How Do You Treat Repairs and Improvements? Leased, Leased property. Ez file tax return , Leased property. Ez file tax return Listed, What Is Listed Property? Personal, Personal property. Ez file tax return Real, Real property. Ez file tax return Retired from service, Retired From Service Tangible personal, Tangible personal property. Ez file tax return Term interest, Certain term interests in property. Ez file tax return Q Qualified leasehold improvement property, defined, Qualified leasehold improvement property. Ez file tax return , Qualified leasehold improvement property. Ez file tax return Qualified property, special depreciation allowance, What Is Qualified Property? R Real property, Real property. Ez file tax return Recapture Clean-fuel vehicle deduction or credit, Basis adjustment due to recapture of clean-fuel vehicle deduction or credit. Ez file tax return General asset account, abusive transaction, Abusive transactions. Ez file tax return Listed property, Recapture of Excess Depreciation MACRS depreciation, Revoking an election. Ez file tax return Section 179 deduction, When Must You Recapture the Deduction? Special depreciation allowance, When Must You Recapture an Allowance? Recordkeeping Listed property, Adequate Records Section 179, How Do You Elect the Deduction? Recovery periods ADS, Recovery Periods Under ADS GDS, Recovery Periods Under GDS Related persons, Related persons. Ez file tax return , Related persons. Ez file tax return , Related persons. Ez file tax return , Related persons. Ez file tax return , Related person. Ez file tax return , Related persons. Ez file tax return Rent-to-own property, defined, Qualified rent-to-own property. Ez file tax return Rental home (see Residential rental property) Rented property, improvements, Improvements to rented property. Ez file tax return Repairs, How Do You Treat Repairs and Improvements? Residential rental property, Which Property Class Applies Under GDS? Retail motor fuels outlet, Retail motor fuels outlet. Ez file tax return Revoking ADS election, Electing ADS. Ez file tax return General asset account election, Revoking an election. Ez file tax return Section 179 election, Revoking an election. Ez file tax return S Sale of property, Sale or Other Disposition Before the Recovery Period Ends Section 179 deduction Business use required, Partial business use. Ez file tax return Carryover, Carryover of disallowed deduction. Ez file tax return Dispositions, When Must You Recapture the Deduction? Electing, How Do You Elect the Deduction? Limits Business (taxable) income, Business Income Limit Business-use, recapture, When Must You Recapture the Deduction? Dollar, Dollar Limits Enterprise zone business, Enterprise Zone Businesses Partial business use, Partial business use. Ez file tax return Married filing separate returns, Married Individuals Partnership rules, Partnerships and Partners Property Eligible, Eligible Property Excepted, Excepted Property Purchase required, Property Acquired by Purchase Recapture, When Must You Recapture the Deduction? Recordkeeping, How Do You Elect the Deduction? S corporation rules, S Corporations Settlement fees, Settlement costs. Ez file tax return Short tax year Figuring depreciation, Property Placed in Service in a Short Tax Year Figuring placed-in-service date, Using the Applicable Convention in a Short Tax Year Software, computer, Computer software. Ez file tax return , Off-the-shelf computer software. Ez file tax return Sound recording, Films, video tapes, and recordings. Ez file tax return Special depreciation allowance Election not to claim, How Can You Elect Not To Claim an Allowance? Qualified property, What Is Qualified Property? Recapture, When Must You Recapture an Allowance? Stock, constructive ownership of, Constructive ownership of stock or partnership interest. Ez file tax return Straight line method, Intangible Property, Straight Line Method Created intangibles, Certain created intangibles. Ez file tax return T Tangible personal property, Tangible personal property. Ez file tax return Term interest, Certain term interests in property. Ez file tax return Trade-in of property, Trade-in of other property. Ez file tax return Trucks, Trucks and Vans U Unadjusted basis, Figuring the Unadjusted Basis of Your Property Useful life, Property Having a Determinable Useful Life V Vans, Trucks and Vans Video tape, Films, video tapes, and recordings. Ez file tax return Video-recording equipment (see Listed property) W When to use ADS, Which Depreciation System (GDS or ADS) Applies? Worksheet Leased listed property, Inclusion amount worksheet. Ez file tax return MACRS, MACRS Worksheet Prev  Up     Home   More Online Publications
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Third Party Reporting Information Center - Information Documents

The IRS uses third-party information reporting on forms in the 1099 series to increase voluntary compliance and improve collections. Beginning in 2011, legislation requires reporting of income in two areas: payment card (credit, debit and certain electronic transactions) and securities basis reporting.

The links below take you to forms, instructions and background information related to the reporting requirements of payment cards and cost basis of securities sales. These regulations, notices and FAQs provide details on the implementation of Section 6050W of the Housing Assistance Tax Act of 2008 and of Section 6045(g) of the Energy Improvement and Extension Act of 2008.

Information Reporting on Payment Card and Third Party Network Transactions

Cost Basis Reporting on Securities Sales

Get Regular Updates: 
 

Note: The following initiatives have been repealed.

  • Information Reporting by Government Entities on Certain Government Payments (3% Withholding)
  • Information Reporting on Payments to Corporations and Payments of Gross Proceeds and With Respect to Property
  • Information Reporting on Real Estate Rental Property Expenses Payments
Page Last Reviewed or Updated: 25-Mar-2014

The Ez File Tax Return

Ez file tax return Index Symbols 10% owners, Ten-percent owners. Ez file tax return 501(c) organizations, Foreign Governments and Certain Other Foreign Organizations 80/20 company, Dividends paid by a domestic corporation (an existing 80/20 company). Ez file tax return A Acceptance agent, Unexpected payment. Ez file tax return Accounts, offshore, Offshore accounts. Ez file tax return Alien Illegal, Illegal aliens. Ez file tax return Nonresident, Nonresident alien. Ez file tax return Resident, Resident alien. Ez file tax return Alimony, Pensions, Annuities, and Alimony (Income Code 14), Alimony payments. Ez file tax return Allocation information, Failure to provide allocation information. Ez file tax return American Samoa, U. Ez file tax return S. Ez file tax return Virgin Islands and American Samoa corporations. Ez file tax return Amount to withhold, Determination of amount to withhold. Ez file tax return Annuities, Pensions, Annuities, and Alimony (Income Code 14), Pensions and annuities. Ez file tax return 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. Ez file tax return Banks, interest received by, Banks. Ez file tax return Beneficial owner, Beneficial Owners Bonds sold between interest dates, Sales of bonds between interest dates. Ez file tax return Branch profits tax, Corporation subject to branch profits tax. Ez file tax return C Canada, Exception 3. Ez file tax return , Deposit interest paid to nonresident alien individuals in 2012. Ez file tax return , Deposit interest paid to certain nonresident alien individuals in 2013. Ez file tax return Capital gains, Capital gains (Income Code 9). Ez file tax return Central withholding agreements, Income Code 43. Ez file tax return Consent dividends, Consent dividends. Ez file tax return , Consent dividends. Ez file tax return Contingent interest, Contingent interest. Ez file tax return Controlled foreign corporations, interest paid to, Controlled foreign corporations. Ez file tax return Controlling foreign corporations, Interest paid to controlling foreign corporations (Income Code 3). Ez file tax return Covenant not to compete, Covenant not to compete. Ez file tax return Crew members, Crew members. Ez file tax return D Dependent personal services, Pay for dependent personal services (Income Code 17). Ez file tax return Allowance for personal exemptions, Withholding exemptions. Ez file tax return Defined, Pay for dependent personal services (Income Code 17). Ez file tax return Exempt from withholding, Graduated rates. Ez file tax return Depositing taxes How to, Depositing Withheld Taxes When to, When Deposits Are Required Deposits, Interest on deposits (Income Code 29). Ez file tax return Disregarded entities, Disregarded entities. Ez file tax return Dividends Direct dividend rate, Dividends qualifying for direct dividend rate (Income Code 7). Ez file tax return Domestic corporation, Dividends paid by a domestic corporation (an existing 80/20 company). Ez file tax return Foreign corporations, Dividends paid by foreign corporations (Income Code 8). Ez file tax return In general, Dividends Documentary evidence, Documentary evidence. Ez file tax return , Documentary Evidence, Documentary evidence. Ez file tax return Documentation From foreign beneficial owners and U. Ez file tax return S. Ez file tax return 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. Ez file tax return E Effectively connected income, Effectively Connected Income Defined, Effectively Connected Income Foreign partners, Partnership Withholding on Effectively Connected Income EFTPS, Electronic deposit requirement. Ez file tax return Electronic deposit rules, Electronic deposit requirement. Ez file tax return Employees, Employees. Ez file tax return , Employee. Ez file tax return Employer, Employer. Ez file tax return F Federal unemployment tax, Federal unemployment tax (FUTA). Ez file tax return Fellowship grants, Scholarships and Fellowship Grants (Income Code 15) Fellowship income, Scholarships, fellowships, and grants. Ez file tax return Financial institutions, Branches of financial institutions. Ez file tax return FIRPTA withholding, U. Ez file tax return S. Ez file tax return real property interest. Ez file tax return , U. Ez file tax return S. Ez file tax return Real Property Interest Fiscally transparent entity, Fiscally transparent entity. Ez file tax return 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. Ez file tax return 501(c) organizations, Foreign Governments and Certain Other Foreign Organizations Bank, U. Ez file tax return S. Ez file tax return branches of foreign banks and foreign insurance companies. Ez file tax return , Income paid to U. Ez file tax return S. Ez file tax return branch of foreign bank or insurance company. Ez file tax return Charitable organizations, Other foreign organizations, associations, and charitable institutions. Ez file tax return Corporations, Foreign corporations. Ez file tax return Governments, Foreign Governments and Certain Other Foreign Organizations Insurance company, U. Ez file tax return S. Ez file tax return branches of foreign banks and foreign insurance companies. Ez file tax return , Income paid to U. Ez file tax return S. Ez file tax return branch of foreign bank or insurance company. Ez file tax return Intermediary, Foreign Intermediaries Organizations and associations, Other foreign organizations, associations, and charitable institutions. Ez file tax return Partner, Who Must Withhold Partnerships, nonwithholding, Foreign partnerships. Ez file tax return Person, Foreign Persons Private foundation, Foreign private foundations. Ez file tax return , Foreign Governments and Certain Other Foreign Organizations Status, Establishment of foreign status. Ez file tax return Trusts, Foreign simple and grantor trust. Ez file tax return Form 1042, Withholding and Reporting Obligations, Form 1042 filing. Ez file tax return , Responsibilities of WT. Ez file tax return , Form 1042. Ez file tax return 1042-S, Withholding and Reporting Obligations, Form 1042-S reporting. Ez file tax return , Form 1042-S reporting. Ez file tax return , Form 1042 filing. Ez file tax return , Form 1042-S. Ez file tax return 1099, Withholding and Reporting Obligations, Primary NRA and Form 1099 responsibility assumed. Ez file tax return 1099-S, Form 1099-S, Proceeds From Real Estate Transactions. Ez file tax return 4419, Electronic reporting. Ez file tax return 7004, Extension to file Form 1042. Ez file tax return 8233, Form 8233, Exemption From Withholding on Compensation for Independent (and Certain Dependent) Personal Services of a Nonresident Alien Individual. Ez file tax return 8288, Reporting and Paying the Tax, Form 8288, U. Ez file tax return S. Ez file tax return Withholding Tax Return for Dispositions by Foreign Persons of U. Ez file tax return S. Ez file tax return Real Property Interests. Ez file tax return 8288-A, Reporting and Paying the Tax, Form 8288-A, Statement of Withholding on Dispositions by Foreign Persons of U. Ez file tax return S. Ez file tax return Real Property Interests. Ez file tax return 8288-B, Categories (1), (2), and (3). Ez file tax return 8804, Form 8804, Annual Return for Partnership Withholding Tax (Section 1446). Ez file tax return 8805, Form 8805, Foreign Partner's Information Statement of Section 1446 Withholding Tax. Ez file tax return 8813, Form 8813, Partnership Withholding Tax Payment Voucher (Section 1446). Ez file tax return 8833, Claiming treaty benefits. Ez file tax return 940, Federal unemployment tax (FUTA). Ez file tax return 941, Reporting requirements for wages and withheld taxes paid to nonresident aliens. Ez file tax return 972, Consent dividends. Ez file tax return SS-4, U. Ez file tax return S. Ez file tax return Taxpayer Identification Numbers SS-5, U. Ez file tax return S. Ez file tax return Taxpayer Identification Numbers W-2, Reporting requirements for wages and withheld taxes paid to nonresident aliens. Ez file tax return , Form W-2. Ez file tax return W-4, Alternate withholding procedure. Ez file tax return , Form W-4, Employee's Withholding Allowance Certificate. Ez file tax return , Withholding exemptions. Ez file tax return , Special instructions for Form W-4. Ez file tax return W-7, U. Ez file tax return S. Ez file tax return Taxpayer Identification Numbers W-8BEN, Beneficial Owners W-8ECI, Documentary evidence. Ez file tax return 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. Ez file tax return W-8IMY, Foreign Intermediaries and Foreign Flow-Through Entities W-9, U. Ez file tax return S. Ez file tax return Taxpayer Identification Numbers Free tax services, How To Get Tax Help FUTA, Federal unemployment tax (FUTA). Ez file tax return G Gambling winnings, Gambling winnings (Income Code 28). Ez file tax return Graduated rates, Graduated rates. Ez file tax return Graduated withholding, Wages Paid to Employees— Graduated Withholding Grant income, Scholarships, fellowships, and grants. Ez file tax return Grants, Scholarships and Fellowship Grants (Income Code 15), Other Grants, Prizes, and Awards Green card test, Resident alien. Ez file tax return Guam, Guam or Northern Mariana Islands corporations. Ez file tax return H Help (see Tax help) I Identification number, taxpayer, U. Ez file tax return S. Ez file tax return Taxpayer Identification Numbers, Identification numbers. Ez file tax return Illegal aliens, Illegal aliens. Ez file tax return 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. Ez file tax return Other than effectively connected, Income Not Effectively Connected Personal service, Personal service income. Ez file tax return Source of, Source of Income Transportation, Transportation income. Ez file tax return Income code 01, Interest paid by U. Ez file tax return S. Ez file tax return obligors—general (Income Code 1). Ez file tax return 02, Interest on real property mortgages (Income Code 2). Ez file tax return 03, Interest paid to controlling foreign corporations (Income Code 3). Ez file tax return 04, Interest paid by foreign corporations (Income Code 4). Ez file tax return 06, Dividends paid by U. Ez file tax return S. Ez file tax return corporations — general (Income Code 6). Ez file tax return 07, Dividends qualifying for direct dividend rate (Income Code 7). Ez file tax return 08, Dividends paid by foreign corporations (Income Code 8). Ez file tax return 09, Capital gains (Income Code 9). Ez file tax return 10, Industrial royalties (Income Code 10). Ez file tax return 11, Motion picture or television copyright royalties (Income Code 11). Ez file tax return 12, Other royalties (for example, copyright, recording, publishing) (Income Code 12). Ez file tax return 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). Ez file tax return 17, Pay for dependent personal services (Income Code 17). Ez file tax return 18, Pay for teaching (Income Code 18). Ez file tax return 19, Pay during studying and training (Income Code 19). Ez file tax return 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). Ez file tax return 29, Interest on deposits (Income Code 29). Ez file tax return 30, Original issue discount (Income Code 30). Ez file tax return 50, Other income (Income Code 50). Ez file tax return Independent personal services Defined, Pay for independent personal services (Income Code 16). Ez file tax return Exempt from withholding, Pay for independent personal services (Income Code 16). Ez file tax return , 30% rate. Ez file tax return India, Students and business apprentices from India. Ez file tax return Indirect account holders, Indirect Account Holders Installment payment, Installment payments. Ez file tax return , Installment payments. Ez file tax return Insurance proceeds, Insurance proceeds. Ez file tax return Interest Contingent, Contingent interest. Ez file tax return Controlling foreign corporations, Interest paid to controlling foreign corporations (Income Code 3). Ez file tax return Deposits, Interest on deposits (Income Code 29). Ez file tax return Foreign business arrangements, Interest from foreign business arrangements. Ez file tax return Foreign corporations, Interest paid by foreign corporations (Income Code 4). Ez file tax return Income, Interest Portfolio, Portfolio interest. Ez file tax return , Interest that does not qualify as portfolio interest. Ez file tax return Real property mortgages, Interest on real property mortgages (Income Code 2). Ez file tax return Intermediary Foreign, Foreign Intermediaries Nonqualified, Nonqualified intermediary. Ez file tax return Qualified, Qualified intermediary. Ez file tax return , Qualified Intermediaries International organizations, Foreign Governments and Certain Other Foreign Organizations ITIN, U. Ez file tax return S. Ez file tax return Taxpayer Identification Numbers K Knowledge, standards of, Standards of Knowledge L Liability of withholding agent, Liability for tax. Ez file tax return M Magnetic media reporting, Electronic reporting. Ez file tax return Marketable securities, Marketable securities. Ez file tax return Mexico, Exception 3. Ez file tax return Missing children, Reminders More information (see Tax help) Mortgages, Interest on real property mortgages (Income Code 2). Ez file tax return N Non-registered obligations, Obligations not in registered form. Ez file tax return Nonqualified intermediary, Nonqualified intermediary. Ez file tax return , Nonqualified Intermediaries Nonresident alien Defined, Nonresident alien. Ez file tax return Married to U. Ez file tax return S. Ez file tax return citizen or resident, Married to U. Ez file tax return S. Ez file tax return citizen or resident alien. Ez file tax return Nonwage pay, Pay that is not wages. Ez file tax return Northern Mariana Islands, Guam or Northern Mariana Islands corporations. Ez file tax return Notional principal contract income, Notional principal contract income. Ez file tax return 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. Ez file tax return Obligations: Not in registered form, Obligations not in registered form. Ez file tax return Offshore accounts, Offshore accounts. Ez file tax return Original issue discount, Original issue discount (Income Code 30). Ez file tax return Overwithholding, adjustment for, Adjustment for Overwithholding P Partner, Foreign partner. Ez file tax return Partner, foreign, Who Must Withhold Partnerships Effectively connected income of foreign partners, Partnership Withholding on Effectively Connected Income Foreign, Foreign partnerships. Ez file tax return Publicly traded, Publicly Traded Partnerships Smaller, Smaller partnerships and trusts. Ez file tax return , Smaller partnerships and trusts. Ez file tax return , Smaller partnerships and trusts. Ez file tax return Withholding foreign, Withholding foreign partnership and foreign trust. Ez file tax return , Withholding Foreign Partnerships Pay for personal services Artists and athletes, Artists and Athletes (Income Codes 42 and 43) Dependent personal services, Pay for dependent personal services (Income Code 17). Ez file tax return Employees, Wages Paid to Employees— Graduated Withholding Exempt from withholding, Pay for Personal Services Performed Independent personal services, Pay for independent personal services (Income Code 16). Ez file tax return Salaries and wages, Wages Paid to Employees— Graduated Withholding Scholarship or fellowship recipient, Pay for services rendered. Ez file tax return Studying, Pay during studying and training (Income Code 19). Ez file tax return Teaching, Pay for teaching (Income Code 18). Ez file tax return Training, Pay during studying and training (Income Code 19). Ez file tax return Payee, Identifying the Payee Penalties Deposit, Penalty for failure to make deposits on time. Ez file tax return Form 1042, Penalties Form 8804, Penalties. Ez file tax return Form 8805, Penalties. Ez file tax return Magnetic media, Failure to file electronically. Ez file tax return Trust fund recovery, Trust fund recovery penalty. Ez file tax return Pensions, Pension payments. Ez file tax return , Pensions, Annuities, and Alimony (Income Code 14), Pensions and annuities. Ez file tax return Per diem, Per diem paid by the U. Ez file tax return S. Ez file tax return Government. Ez file tax return Personal service income, Personal service income. Ez file tax return Pooled withholding information, Pooled withholding information. Ez file tax return Portfolio interest, Portfolio interest. Ez file tax return , Interest that does not qualify as portfolio interest. Ez file tax return Presumption Corporation, Presumption Rules Individual, Presumption Rules Partnership, Presumption Rules Rules, Presumption Rules Trust, Presumption Rules Private foundation, foreign, Foreign private foundations. Ez file tax return Prizes, Other Grants, Prizes, and Awards Publications (see Tax help) Puerto Rico, Resident of a U. Ez file tax return S. Ez file tax return possession. Ez file tax return , Exception 4. Ez file tax return Q QI withholding agreement, QI withholding agreement. Ez file tax return Qualified intermediary, Qualified intermediary. Ez file tax return , Qualified Intermediaries Qualified investment entity (QIE) Distributions paid by, Qualified investment entities. Ez file tax return Dividends paid by, Dividends paid by U. Ez file tax return S. Ez file tax return corporations — general (Income Code 6). Ez file tax return R Racing purses, Racing purses. Ez file tax return Real property interest Disposition of, U. Ez file tax return S. Ez file tax return Real Property Interest Withholding certificates, Withholding Certificates Reason to know, Reason To Know Refund procedures Qualified intermediaries, Collective refund procedures. Ez file tax return Registered obligations, Obligations in registered form. Ez file tax return Researchers, Tax treaties. Ez file tax return Resident alien defined, Resident alien. Ez file tax return Returns required, Returns Required Royalties, Royalties, Real Property Income and Natural Resources Royalties (Income Code 13) Ryukyu Islands, Income from U. Ez file tax return S. Ez file tax return Savings Bonds of residents of the Ryukyu Islands or the Trust Territory of the Pacific Islands. Ez file tax return S Salaries, Wages Paid to Employees— Graduated Withholding Saving clause, Nonresident alien who becomes a resident alien. Ez file tax return Scholarship, Scholarships, fellowships, and grants. Ez file tax return , Scholarships and Fellowship Grants (Income Code 15) Securities, Marketable securities. Ez file tax return , Income from securities. Ez file tax return Services performed outside the U. Ez file tax return S. Ez file tax return , Services performed outside the United States. Ez file tax return Short-term obligation, Short-term obligations. Ez file tax return Social security, Social security and Medicare tax. Ez file tax return Source of income, Source of Income Standards of knowledge, Standards of Knowledge Substantial presence test, Resident alien. Ez file tax return T Tax Reporting and paying, Reporting and Paying the Tax Tax help, How To Get Tax Help Tax treaties Claiming benefits, Claiming treaty benefits. Ez file tax return Dependent personal services, Tax treaties. Ez file tax return Entertainers and athletes, Tax treaties. Ez file tax return Gains, Tax treaties. Ez file tax return Gambling winnings, Tax treaties. Ez file tax return Independent personal services, Tax treaties. Ez file tax return Student, Tax treaties. Ez file tax return Students and trainees, Tax treaties. Ez file tax return Tables, Tax Treaty Tables Teaching, Tax treaties. Ez file tax return Tax-exempt entities, Foreign Governments and Certain Other Foreign Organizations Taxpayer Advocate, Taxpayer Advocate Service. Ez file tax return Taxpayer identification number (TIN), U. Ez file tax return S. Ez file tax return Taxpayer Identification Numbers, Identification numbers. Ez file tax return Exceptions, Exceptions to TIN requirement. Ez file tax return Teachers, Pay for teaching (Income Code 18). Ez file tax return Ten-percent owners, Ten-percent owners. Ez file tax return Territorial limits, Territorial limits. Ez file tax return Totalization agreements, Social security and Medicare tax. Ez file tax return Transportation income, Transportation income. Ez file tax return Travel expenses, Travel expenses. Ez file tax return Trust Territory of the Pacific Islands, Income from U. Ez file tax return S. Ez file tax return Savings Bonds of residents of the Ryukyu Islands or the Trust Territory of the Pacific Islands. Ez file tax return Trusts Foreign, Foreign simple and grantor trust. Ez file tax return Smaller, Smaller partnerships and trusts. Ez file tax return Withholding foreign, Withholding foreign partnership and foreign trust. Ez file tax return , Withholding Foreign Trusts TTY/TDD information, How To Get Tax Help U U. Ez file tax return S. Ez file tax return agent of foreign person, U. Ez file tax return S. Ez file tax return agent of foreign person. Ez file tax return U. Ez file tax return S. Ez file tax return branch Foreign bank, U. Ez file tax return S. Ez file tax return branches of foreign banks and foreign insurance companies. Ez file tax return , Income paid to U. Ez file tax return S. Ez file tax return branch of foreign bank or insurance company. Ez file tax return Foreign insurance company, U. Ez file tax return S. Ez file tax return branches of foreign banks and foreign insurance companies. Ez file tax return , Income paid to U. Ez file tax return S. Ez file tax return branch of foreign bank or insurance company. Ez file tax return Foreign person, U. Ez file tax return S. Ez file tax return branches of foreign persons. Ez file tax return U. Ez file tax return S. Ez file tax return national, 30% rate. Ez file tax return U. Ez file tax return S. Ez file tax return real property interest, U. Ez file tax return S. Ez file tax return real property interest. Ez file tax return U. Ez file tax return S. Ez file tax return savings bonds, Income from U. Ez file tax return S. Ez file tax return Savings Bonds of residents of the Ryukyu Islands or the Trust Territory of the Pacific Islands. Ez file tax return U. Ez file tax return S. Ez file tax return territorial limits, Territorial limits. Ez file tax return U. Ez file tax return S. Ez file tax return Virgin Islands, U. Ez file tax return S. Ez file tax return Virgin Islands and American Samoa corporations. Ez file tax return Unexpected payment, Unexpected payment. Ez file tax return W Wages Paid to employees, Wages Paid to Employees— Graduated Withholding Pay that is not, Pay that is not wages. Ez file tax return When to withhold, When to withhold. Ez file tax return Withhold, amount to, Determination of amount to withhold. Ez file tax return Withhold, when to, When to withhold. Ez file tax return Withholding Agreements, QI withholding agreement. Ez file tax return , WP and WT withholding agreements. Ez file tax return , Withholding agreements. Ez file tax return , Income Code 43. Ez file tax return Alternative procedure, Alternative procedure. Ez file tax return Certificate, Withholding Certificates, Withholding certificate. Ez file tax return Rate pool, Pooled withholding information. Ez file tax return Real property, U. Ez file tax return S. Ez file tax return Real Property Interest Withholding agent Defined, Withholding Agent Liability, Liability for tax. Ez file tax return Returns required, Returns Required Tax deposit requirements, Depositing Withheld Taxes Withholding exemptions and reductions Dependent personal services, Graduated rates. Ez file tax return Exemption, Withholding exemption. Ez file tax return Final payment exemption, Final payment exemption. Ez file tax return Foreign governments, Foreign Governments and Certain Other Foreign Organizations International organizations, Foreign Governments and Certain Other Foreign Organizations Real property interest, Withholding Certificates Researchers, Tax treaties. Ez file tax return Scholarships and fellowship grants, Alternate withholding procedure. Ez file tax return Students, Tax treaties. Ez file tax return Withholding agreements, Withholding agreements. Ez file tax return , Income Code 43. Ez file tax return Prev  Up     Home   More Online Publications