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Filing A Tax AmmendmentTax 2011 FormAmending A Tax ReturnIncome Tax Filing ExtensionFile 1040nr Online FreeState Taxes OnlyFree File State ReturnHow Do I Ammend A Tax ReturnAmended Tax Form 1040xFree Irs Forms2009 Tax ReturnsHow To File A 2012 Tax ReturnI Need 2011 Tax SoftwareH&r Block Free State Tax FilingFree Income Tax ExtensionPrior Year Tax ReturnFile An Amendment2010 1040ez InstructionsUnemployed Tax Return2009 Tax Form 1040FreestatetaxreturnsHow Can I File My 2011 TaxesPa 1040ezHow Do I Amend My 2012 Tax ReturnFree Efile State Tax ReturnTaxslayer 2012Taxes For 2012Free State And Federal E File1040 Es Payment VoucherFree Tax CalculatorFree Federal Tax FormsForm 1040ez Instructions 2013Filing 2012 Tax Return OnlineTax Return 2012I Need To File A 2011 Tax Return1040ez Fill In FormHow To File Amended 2012 Tax ReturnIrs 2012 Tax Forms 1040 EzFile My Taxes For Free1040 Ez
File 1040nr 2. File 1040nr Withholding Tax Table of Contents Topics - This chapter discusses: Useful Items - You may want to see: Income Tax Withholding Statement. File 1040nr 30% Flat Rate Withholding Social Security and Medicare TaxesGeneral Information Bilateral Social Security (Totalization) Agreements Topics - This chapter discusses: Withholding income tax from the pay of U. File 1040nr S. File 1040nr citizens, Withholding tax at a flat rate, and Social security and Medicare taxes. File 1040nr Useful Items - You may want to see: Publication 505 Tax Withholding and Estimated Tax Form (and Instructions) 673 Statement For Claiming Exemption From Withholding on Foreign Earned Income Eligible for the Exclusion Provided by Section 911 W-4 Employee's Withholding Allowance Certificate W-9 Request for Taxpayer Identification Number and Certification See chapter 7 for information about getting this publication and these forms. File 1040nr Income Tax Withholding U. File 1040nr S. File 1040nr employers generally must withhold U. File 1040nr S. File 1040nr income tax from the pay of U. File 1040nr S. File 1040nr citizens working abroad unless the employer is required by foreign law to withhold foreign income tax. File 1040nr Foreign earned income exclusion. File 1040nr Your employer does not have to withhold U. File 1040nr S. File 1040nr income taxes from wages you earn abroad if it is reasonable to believe that you will exclude them from income under the foreign earned income exclusion or the foreign housing exclusion. File 1040nr Your employer should withhold taxes from any wages you earn for working in the United States. File 1040nr Statement. File 1040nr You can give a statement to your employer indicating that you expect to qualify for the foreign earned income exclusion under either the bona fide residence test or the physical presence test and indicating your estimated housing cost exclusion. File 1040nr Form 673 is an acceptable statement. File 1040nr You can use Form 673 only if you are a U. File 1040nr S. File 1040nr citizen. File 1040nr You do not have to use the form. File 1040nr You can prepare your own statement. File 1040nr See a copy of Form 673, later. File 1040nr Generally, your employer can stop the withholding once you submit the statement that includes a declaration that the statement is made under penalties of perjury. File 1040nr However, if your employer has reason to believe that you will not qualify for either the foreign earned income or the foreign housing exclusion, your employer must continue to withhold. File 1040nr In determining whether your foreign earned income is more than the limit on either the foreign earned income exclusion or the foreign housing exclusion, if your employer has any information about pay you received from any other source outside the United States, your employer must take that information into account. File 1040nr Foreign tax credit. File 1040nr If you plan to take a foreign tax credit, you may be eligible for additional withholding allowances on Form W-4. File 1040nr You can take these additional withholding allowances only for foreign tax credits attributable to taxable salary or wage income. File 1040nr Withholding from pension payments. File 1040nr U. File 1040nr S. File 1040nr payers of benefits from employer-deferred compensation plans, individual retirement plans, and commercial annuities generally must withhold income tax from payments delivered outside of the United States. File 1040nr You can choose exemption from withholding if you: Provide the payer of the benefits with a residence address in the United States or a U. File 1040nr S. File 1040nr possession, or Certify to the payer that you are not a U. File 1040nr S. File 1040nr citizen or resident alien or someone who left the United States to avoid tax. File 1040nr Check your withholding. File 1040nr Before you report U. File 1040nr S. File 1040nr income tax withholding on your tax return, you should carefully review all information documents, such as Form W-2, Wage and Tax Statement, and the Form 1099 information returns. File 1040nr Compare other records, such as final pay records or bank statements, with Form W-2 or Form 1099 to verify the withholding on these forms. File 1040nr Check your U. File 1040nr S. File 1040nr income tax withholding even if you pay someone else to prepare your tax return. File 1040nr You may be assessed penalties and interest if you claim more than your correct amount of withholding allowances. File 1040nr This image is too large to be displayed in the current screen. File 1040nr Please click the link to view the image. File 1040nr Form 673 30% Flat Rate Withholding Generally, U. File 1040nr S. File 1040nr payers of income other than wages, such as dividends and royalties, are required to withhold tax at a flat 30% (or lower treaty) rate on nonwage income paid to nonresident aliens. File 1040nr If you are a U. File 1040nr S. File 1040nr citizen or resident alien and this tax is withheld in error from payments to you because you have a foreign address, you should notify the payer of the income to stop the withholding. File 1040nr Use Form W-9 to notify the payer. File 1040nr You can claim the tax withheld in error as a withholding credit on your tax return if the amount is not adjusted by the payer. File 1040nr Social security benefits paid to residents. File 1040nr If you are a lawful permanent resident (green card holder) and a flat 30% tax was withheld in error on your social security benefits, the tax is refundable by the Social Security Administration (SSA) or the IRS. File 1040nr The SSA will refund the tax withheld if the refund can be processed during the same calendar year in which the tax was withheld. File 1040nr If the SSA cannot refund the tax withheld, you must file a Form 1040 or 1040A with the Internal Revenue Service Center at the address listed under Where To File to determine if you are entitled to a refund. File 1040nr The following information must be submitted with your Form 1040 or Form 1040A. File 1040nr A copy of Form SSA-1042S, Social Security Benefit Statement. File 1040nr A copy of your “green card. File 1040nr ” A signed declaration that includes the following statements. File 1040nr “I am a U. File 1040nr S. File 1040nr lawful permanent resident and my green card has been neither revoked nor administratively or judicially determined to have been abandoned. File 1040nr I am filing a U. File 1040nr S. File 1040nr income tax return for the taxable year as a resident alien reporting all of my worldwide income. File 1040nr I have not claimed benefits for the taxable year under an income tax treaty as a nonresident alien. File 1040nr ” Social Security and Medicare Taxes Social security and Medicare taxes may apply to wages paid to an employee regardless of where the services are performed. File 1040nr General Information In general, U. File 1040nr S. File 1040nr social security and Medicare taxes do not apply to wages for services you perform as an employee outside the United States unless one of the following exceptions applies. File 1040nr You perform the services on or in connection with an American vessel or aircraft (defined later) and either: You entered into your employment contract within the United States, or The vessel or aircraft touches at a U. File 1040nr S. File 1040nr port while you are employed on it. File 1040nr You are working in one of the countries with which the United States has entered into a bilateral social security agreement (discussed later). File 1040nr You are working for an American employer (defined later). File 1040nr You are working for a foreign affiliate (defined later) of an American employer under a voluntary agreement entered into between the American employer and the U. File 1040nr S. File 1040nr Treasury Department. File 1040nr American vessel or aircraft. File 1040nr An American vessel is any vessel documented or numbered under the laws of the United States and any other vessel whose crew is employed solely by one or more U. File 1040nr S. File 1040nr citizens, residents, or corporations. File 1040nr An American aircraft is an aircraft registered under the laws of the United States. File 1040nr American employer. File 1040nr An American employer includes any of the following. File 1040nr The U. File 1040nr S. File 1040nr Government or any of its instrumentalities. File 1040nr An individual who is a resident of the United States. File 1040nr A partnership of which at least two-thirds of the partners are U. File 1040nr S. File 1040nr residents. File 1040nr A trust of which all the trustees are U. File 1040nr S. File 1040nr residents. File 1040nr A corporation organized under the laws of the United States, any U. File 1040nr S. File 1040nr state, or the District of Columbia, Puerto Rico, the U. File 1040nr S. File 1040nr Virgin Islands, Guam, or American Samoa. File 1040nr An American employer also includes any foreign person with an employee who is performing services in connection with a contract between the U. File 1040nr S. File 1040nr government (or any instrumentality thereof) and a member of a domestically controlled group of entities which includes such foreign person. File 1040nr Foreign affiliate. File 1040nr A foreign affiliate of an American employer is any foreign entity in which the American employer has at least a 10% interest, directly or through one or more entities. File 1040nr For a corporation, the 10% interest must be in its voting stock. File 1040nr For any other entity, the 10% interest must be in its profits. File 1040nr Form 2032, Contract Coverage Under Title II of the Social Security Act, is used by American employers to extend social security coverage to U. File 1040nr S. File 1040nr citizens and resident aliens working abroad for foreign affiliates of American employers. File 1040nr Once you enter into an agreement, coverage cannot be terminated. File 1040nr Excludable meals and lodging. File 1040nr Social security tax does not apply to the value of meals and lodging provided to you for the convenience of your employer if it is reasonable to believe that you will be able to exclude the value from your income. File 1040nr Bilateral Social Security (Totalization) Agreements The United States has entered into agreements with some foreign countries to coordinate social security coverage and taxation of workers who are employed in those countries. File 1040nr These agreements are commonly referred to as totalization agreements and are in effect with the following countries. File 1040nr Australia Greece Norway Austria Ireland Poland Belgium Italy Portugal Canada Japan Spain Chile Korea, Sweden Czech South Switzerland Republic Luxembourg United Denmark Netherlands Kingdom Finland France Germany Under these agreements, dual coverage and dual contributions (taxes) for the same work are eliminated. File 1040nr The agreements generally make sure that you pay social security taxes to only one country. File 1040nr Generally, under these agreements, you will only be subject to social security taxes in the country where you are working. File 1040nr However, if you are temporarily sent to work in a foreign country and your pay would otherwise be subject to social security taxes in both the United States and that country, you generally can remain covered only by U. File 1040nr S. File 1040nr social security. File 1040nr You can get more information on any specific agreement by contacting: Social Security Administration Office of International Programs P. File 1040nr O. File 1040nr Box 17741 Baltimore, MD 21235-7741 If you have access to the Internet, you can get more information at: http://www. File 1040nr socialsecurity. File 1040nr gov/international. File 1040nr Covered by U. File 1040nr S. File 1040nr only. File 1040nr If your pay in a foreign country is subject only to U. File 1040nr S. File 1040nr social security tax and is exempt from foreign social security tax, your employer should get a certificate of coverage from the Office of International Programs. File 1040nr Covered by foreign country only. File 1040nr If you are permanently working in a foreign country with which the United States has a social security agreement and, under the agreement, your pay is exempt from U. File 1040nr S. File 1040nr social security tax, you or your employer should get a statement from the authorized official or agency of the foreign country verifying that your pay is subject to social security coverage in that country. File 1040nr If the authorities of the foreign country will not issue such a statement, either you or your employer should get a statement from the U. File 1040nr S. File 1040nr Social Security Administration, Office of International Programs, at the address listed earlier. File 1040nr The statement should indicate that your wages are not covered by the U. File 1040nr S. File 1040nr social security system. File 1040nr This statement should be kept by your employer because it establishes that your pay is exempt from U. File 1040nr S. File 1040nr social security tax. File 1040nr Only wages paid on or after the effective date of the totalization agreement can be exempt from U. File 1040nr S. File 1040nr social security tax. 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The File 1040nr
File 1040nr IRAs and Other Retirement Plans Table of Contents 2002 ChangesSimplified Employee Pensions (SEPs) 403(b) Plans Later ChangeDeemed IRAs 2002 Changes Simplified Employee Pensions (SEPs) Contribution limit increased. File 1040nr For plan years beginning after December 31, 2001, the annual limit on the amount of employer contributions to a SEP increases to the lesser of the following amounts. File 1040nr 25% of an eligible employee's compensation. File 1040nr $40,000 (subject to cost-of-living adjustments after 2002). File 1040nr Deduction limit. File 1040nr For years beginning after 2001, the following changes apply to the SEP deduction limit. File 1040nr Elective deferrals (SARSEPs). File 1040nr Elective deferrals under a SARSEP are not subject to the deduction limit that applies to employer contributions. File 1040nr Also, elective deferrals are not taken into account when figuring the amount you can deduct for employer contributions that are not elective deferrals. File 1040nr Definition of compensation. File 1040nr Compensation for figuring the deduction for employer contributions includes elective deferrals under a SARSEP. File 1040nr More information. File 1040nr For more information about SEPs, see Publication 560, Retirement Plans for Small Business. File 1040nr 403(b) Plans Figuring catch-up contributions. File 1040nr When figuring allowable catch-up contributions, combine all contributions made by your employer on your behalf to the following plans. File 1040nr Qualified retirement plans. File 1040nr 403(b) plans. File 1040nr Simplified employee pensions (SEP). File 1040nr SIMPLE plans. File 1040nr The total amount of the catch-up contributions to all plans maintained by your employer cannot exceed the annual limit. File 1040nr For 2002, the limit is $1,000. File 1040nr Rollovers to and from 403(b) plans. File 1040nr If a distribution includes both pre-tax contributions and after-tax contributions, the portion of the distribution that is rolled over is treated as consisting first of pre-tax amounts (contributions and earnings that would be includible in income if no rollover occurred). File 1040nr This means that if you roll over an amount that is at least as much as the pre-tax portion of the distribution, you do not have to include any of the distribution in income. File 1040nr Years of service for church employees and ministers. File 1040nr If you are a minister or church employee, treat all of your years of service as an employee of a church or a convention or association of churches as years of service with one employer. File 1040nr Prior law required church employees and ministers to figure years of service separately for each employer. File 1040nr As a minister or church employee, all contributions made to 403(b) plans on your behalf, as an employee of a church or a convention or association of churches, are considered made by one employer. File 1040nr Foreign missionaries. File 1040nr If you are a foreign missionary, contributions to your 403(b) account will not be treated as exceeding the limit on annual additions if the contributions are not more than the greater of: $3,000, or Your includible compensation. File 1040nr More information. File 1040nr For more information about 403(b) plans, see Publication 571, Tax-Sheltered Annuity Plans (403(b) Plans). File 1040nr Later Change Deemed IRAs For plan years beginning after 2002, a qualified employer plan can provide for voluntary employee contributions to a separate account or annuity that is deemed to be an IRA. File 1040nr For this purpose, a qualified employer plan includes a deferred compensation plan (section 457(b) plan) maintained by a state, a political subdivision of a state, or an agency or instrumentality of a state or political subdivision of a state. File 1040nr The term qualified employer plan also includes: A qualified pension, profit-sharing, or stock bonus plan (section 401(a) plan), A qualified employee annuity plan (section 403(a) plan), and A tax-sheltered annuity plan (section 403(b) plan). File 1040nr More information about IRAs can be found in Publication 590, Individual Retirement Arrangements (IRAs). File 1040nr Prev Up Next Home More Online Publications