File your Taxes for Free!
  • Get your maximum refund*
  • 100% accurate calculations guaranteed*

TurboTax Federal Free Edition - File Taxes Online

Don't let filing your taxes get you down! We'll help make it as easy as possible. With e-file and direct deposit, there's no faster way to get your refund!

Approved TurboTax Affiliate Site. TurboTax and TurboTax Online, among others, are registered trademarks and/or service marks of Intuit Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.


© 2012 - 2018 All rights reserved.

This is an Approved TurboTax Affiliate site. TurboTax and TurboTax Online, among other are registered trademarks and/or service marks of Intuit, Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.
When discussing "Free e-file", note that state e-file is an additional fee. E-file fees do not apply to New York state returns. Prices are subject to change without notice. E-file and get your refund faster
*If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
*Maximum Refund Guarantee - or Your Money Back: If you get a larger refund or smaller tax due from another tax preparation method, we'll refund the applicable TurboTax federal and/or state purchase price paid. TurboTax Federal Free Edition customers are entitled to payment of $14.99 and a refund of your state purchase price paid. Claims must be submitted within sixty (60) days of your TurboTax filing date and no later than 6/15/14. E-file, Audit Defense, Professional Review, Refund Transfer and technical support fees are excluded. This guarantee cannot be combined with the TurboTax Satisfaction (Easy) Guarantee. *We're so confident your return will be done right, we guarantee it. Accurate calculations guaranteed. If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
https://turbotax.intuit.com/corp/guarantees.jsp

File 2005 Taxes Online Free

File Ez OnlineHr Block Online Free Tax FilingHow To File A 1040ez Online1040ez Fillable Form 2012Nj 1040nrMilitary Tax PreparationTax Form 1040 Ez1040ez Form Line 5Www Irs GovFederal Tax Form 2012 EzState Tax PrepFederal Income Tax Forms 2012Free Tax 2012Hr BlockFree State Tax Forms2012 Tax Form 1040ezHow To Amend My 2011 Taxes1040 Tax FormHow Do You Fill Out A 1040x FormTaxact 2011 Free DownloadFree 1040nrHow To File Taxes Online For Free 2011Where Can I File My 2011 Taxes Online1040ez Instructions1040ez FillableEasy Tax FormsE-file State Taxes OnlyH & R Block Tax Software2013 Form 1040ezIncome Tax Return 2013Irs 2011 Taxes OnlineIrs Gov EfileFreefilefillableforms ComFree File State Return OnlyTax Forms 2011 Irs1040 Ez Free FileTurbo Tax 1040ezFiling Form 1040x ElectronicallyFree EfileFree State And Federal Tax Return

File 2005 Taxes Online Free

File 2005 taxes online free 21. File 2005 taxes online free   Gastos Médicos y Dentales Table of Contents Qué Hay de Nuevo Introduction Useful Items - You may want to see: ¿Qué Son Gastos Médicos? ¿Qué Gastos Puede Incluir Este Año?Estados donde rige la ley de los bienes gananciales. File 2005 taxes online free ¿Qué Cantidad de los Gastos Puede Deducir? ¿De Qué Personas Puede Incluir Gastos Médicos?Usted Cónyuge Dependiente Difuntos ¿Qué Gastos Médicos se Pueden Incluir?Primas de Seguros Comidas y Alojamiento Transporte Gastos del Cuidado de un Dependiente Incapacitado ¿Cómo se Tratan los Reembolsos?Reembolso de Seguros Indemnizaciones por Lesiones Personales Cómo Calcular y Reclamar la Deducción en su Declaración de Impuestos¿Qué Formulario Debe Usar para la Declaración? Gastos de Trabajo Relacionados con un Impedimento Costos del Seguro Médico para Personas que Trabajan por Cuenta Propia Qué Hay de Nuevo Gastos médicos y dentales. File 2005 taxes online free  Comenzando el 1 de enero de 2013, usted puede deducir sólo la parte de sus gastos médicos y dentales que exceda del 10% de su ingreso bruto ajustado (AGI, por sus siglas en inglés) (7. File 2005 taxes online free 5% si usted o su cónyuge tiene 65 años de edad o más). File 2005 taxes online free Tarifa estándar por milla. File 2005 taxes online free  La tarifa estándar por milla permitida para gastos de operación de un automóvil cuando se usa por razones médicas es 24 centavos por milla. File 2005 taxes online free Vea Transporte bajo ¿Qué Gastos Médicos se Pueden Incluir?, más adelante. File 2005 taxes online free Introduction Este capítulo le ayudará a determinar: Qué son gastos médicos. File 2005 taxes online free Qué gastos puede incluir este año. File 2005 taxes online free Qué cantidad de los gastos puede deducir. File 2005 taxes online free De qué personas puede incluir gastos médicos. File 2005 taxes online free Qué gastos médicos se pueden incluir. File 2005 taxes online free Cómo tratar los reembolsos. File 2005 taxes online free Cómo declarar la deducción en la declaración de impuestos. File 2005 taxes online free Cómo declarar gastos de trabajo relacionados con la incapacidad. File 2005 taxes online free Cómo declarar los costos del seguro médico si trabaja por cuenta propia. File 2005 taxes online free Useful Items - You may want to see: Publicaciones 502 Medical and Dental Expenses (Gastos médicos y dentales), en inglés 969 Health Savings Accounts and Other Tax-Favored Health Plans (Cuentas de ahorros para gastos médicos y otros planes para gastos médicos con beneficios tributarios), en inglés Formularios (e Instrucciones) Anexo A (Formulario 1040) Itemized Deductions (Deducciones detalladas), en inglés ¿Qué Son Gastos Médicos? Los gastos médicos incluyen pagos por diagnóstico, cura, alivio, tratamiento o prevención de enfermedades o por tratamientos que afecten alguna parte o función del cuerpo. File 2005 taxes online free Estos gastos abarcan los pagos por servicios médicos legales prestados por médicos, cirujanos, dentistas y otros profesionales de la salud. File 2005 taxes online free Incluyen los costos de equipo, suministros y dispositivos de diagnósticos que se necesiten para estos propósitos. File 2005 taxes online free Los gastos de cuidados médicos tienen que ser principalmente para aliviar o prevenir un defecto o enfermedad física o mental. File 2005 taxes online free No incluya gastos que sean tan sólo beneficiosos para la salud en general, como vitaminas o vacaciones. File 2005 taxes online free Los gastos médicos incluyen las primas pagadas por un seguro que cubra los gastos de cuidados médicos y las cantidades pagadas por transporte para recibir cuidados médicos. File 2005 taxes online free Los gastos médicos también incluyen cantidades pagadas por servicios calificados de cuidados a largo plazo y cantidades limitadas pagadas por cualquier contrato de cuidados a largo plazo calificado. File 2005 taxes online free ¿Qué Gastos Puede Incluir Este Año? Puede incluir sólo los gastos médicos y dentales que pagó este año, independientemente de cuándo se proveyeron los servicios. File 2005 taxes online free Si paga gastos médicos por cheque, el día en que envíe o entregue el cheque suele ser la fecha de pago. File 2005 taxes online free Si paga sus gastos médicos por medio de una “cuenta a pagar por teléfono” o Internet, la fecha indicada en el estado de cuentas de la institución financiera que señala cuándo se hizo el pago se considera la fecha de pago. File 2005 taxes online free Si utiliza una tarjeta de crédito, incluya los gastos médicos que cargue a su tarjeta de crédito en el año en que se haga el cargo, no en el que de hecho pague el monto cargado a su tarjeta de crédito. File 2005 taxes online free Declaraciones por separado. File 2005 taxes online free   Si usted y su cónyuge viven en un estado donde no rigen las leyes de los bienes gananciales y presentan declaraciones por separado, cada uno de ustedes puede incluir sólo los gastos médicos que cada uno de hecho pagó. File 2005 taxes online free Todos los gastos médicos pagados de una cuenta corriente conjunta en la cual son dueños por igual usted y su cónyuge se consideran pagados equitativamente por cada uno de ustedes, a menos que pueda demostrar lo contrario. File 2005 taxes online free Estados donde rige la ley de los bienes gananciales. File 2005 taxes online free   Si usted y su cónyuge viven en un estado donde rigen las leyes de los bienes gananciales y presentan declaraciones por separado o están inscritos como parejas de hecho en Nevada, Washington o California, todos los gastos médicos pagados de fondos de la comunidad conyugal se dividen por igual. File 2005 taxes online free Cada uno de ustedes debería incluir la mitad de los gastos. File 2005 taxes online free Si los gastos médicos se pagan de los fondos separados de un cónyuge, sólo el cónyuge que pagó los gastos médicos puede incluirlos. File 2005 taxes online free Si usted vive en un estado donde rigen las leyes de los bienes gananciales, y no presenta una declaración conjunta, vea la Publicación 555, Community Property (Bienes gananciales), en inglés. File 2005 taxes online free ¿Qué Cantidad de los Gastos Puede Deducir? Por lo general, puede deducir en el Anexo A (Formulario 1040) sólo la cantidad de sus gastos médicos y dentales que exceda del 10% (7. File 2005 taxes online free 5% si usted o su cónyuge tiene 65 años de edad o más) de su ingreso bruto ajustado (AGI, por sus siglas en inglés) (línea 38 del Formulario 1040). File 2005 taxes online free Ejemplo. File 2005 taxes online free Usted no está casado, es menor de 65 años de edad y su ingreso bruto ajustado es $40,000. File 2005 taxes online free El 10% de esa cantidad es $4,000. File 2005 taxes online free Usted pagó gastos médicos de $2,500. File 2005 taxes online free No puede deducir ningunos de sus gastos médicos porque éstos no son mayores que el 10% de su ingreso bruto ajustado. File 2005 taxes online free ¿De Qué Personas Puede Incluir Gastos Médicos? Normalmente, puede incluir gastos médicos que pagó por usted mismo o por alguien que fuera su cónyuge o su dependiente cuando se proporcionaron los servicios o cuando usted los pagó. File 2005 taxes online free Hay reglas distintas para personas fallecidas y personas nombradas en acuerdos de manutención múltiple. File 2005 taxes online free Vea Manutención reclamada conforme a un acuerdo de manutención múltiple , más adelante. File 2005 taxes online free Usted Puede incluir los gastos médicos que pagó por usted mismo. File 2005 taxes online free Cónyuge Puede incluir los gastos médicos que pagó por su cónyuge. File 2005 taxes online free Para incluir estos gastos, tiene que haber estado casado en el momento en que su cónyuge recibió los servicios médicos o en el momento en que usted los pagó. File 2005 taxes online free Ejemplo 1. File 2005 taxes online free María recibió tratamiento médico antes de casarse con Guillermo. File 2005 taxes online free Guillermo pagó por el tratamiento después de casarse. File 2005 taxes online free Guillermo puede incluir estos gastos al calcular su deducción por gastos médicos aunque Guillermo y María presenten declaraciones separadas. File 2005 taxes online free Si María hubiera pagado los gastos, Guillermo no podría incluir los gastos de María en la declaración separada de él. File 2005 taxes online free María incluiría las cantidades que ella pagó a lo largo del año en su declaración separada. File 2005 taxes online free Si presentaran una declaración conjunta, los gastos médicos que ambos pagaron a lo largo del año se usarían para calcular la deducción de gastos médicos de ambos. File 2005 taxes online free Ejemplo 2. File 2005 taxes online free Este año, Juan pagó gastos médicos por su cónyuge Luisa, la cual murió el año pasado. File 2005 taxes online free Juan se casó con Beatriz este año y presentan una declaración conjunta. File 2005 taxes online free Debido a que Juan estaba casado con Luisa cuando ella recibió los servicios médicos, puede incluir esos gastos al calcular su deducción por gastos médicos correspondiente a este año. File 2005 taxes online free Dependiente Puede incluir los gastos médicos que pagó por su dependiente. File 2005 taxes online free Para incluir estos gastos, la persona tiene que haber sido su dependiente en el momento en que se proveyeron los servicios médicos o en el momento en que usted pagó los gastos. File 2005 taxes online free Generalmente, una persona puede considerarse su dependiente para propósitos de la deducción de gastos médicos si se cumplen los dos requisitos siguientes: La persona era hijo calificado (definido más adelante) o pariente calificado (definido más adelante) y La persona era ciudadana o nacional de los Estados Unidos o era residente de los Estados Unidos, Canadá o México. File 2005 taxes online free Si su hijo calificado fue adoptado, vea el tema que se presenta a continuación, Excepción por hijo adoptivo . File 2005 taxes online free Puede incluir los gastos médicos que pagó a nombre de una persona que hubiera sido su dependiente, salvo que: Dicha persona recibió ingresos brutos de $3,900 o más en 2013, Dicha persona presentó una declaración conjunta para el año 2013 o Usted, o su cónyuge si presentan una declaración conjunta, puede ser reclamado como dependiente en la declaración de 2013 de otra persona. File 2005 taxes online free Excepción por hijo adoptivo. File 2005 taxes online free   Si usted es ciudadano o nacional estadounidense y su hijo adoptivo vivió con usted como miembro de su unidad familiar durante el año 2013, dicho hijo no tiene que ser ciudadano o nacional estadounidense ni ser residente de los Estados Unidos, Canadá o México. File 2005 taxes online free Hijo Calificado Un hijo calificado es un hijo que: Es su hijo o hija, hijastro o hijastra, hijo de crianza, hermano o hermana, hermanastro o hermanastra, medio hermano o media hermana o descendiente de cualquiera de ellos (por ejemplo, su nieto, sobrino o sobrina), Tenía: Menos de 19 años de edad al final del año 2013 y era menor que usted (o su cónyuge, si presenta una declaración conjunta), Menos de 24 años de edad al final del año 2013, era estudiante de tiempo completo y menor que usted (o su cónyuge, si presenta una declaración conjunta) o Cualquier edad y estaba total y permanentemente incapacitado, Vivió con usted por más de la mitad del año 2013, No proveyó más de la mitad de su propia manutención durante el año 2013 y No presentó una declaración conjunta, a menos que la haya presentado únicamente para reclamar un reembolso. File 2005 taxes online free Hijo adoptivo. File 2005 taxes online free   Un hijo legalmente adoptado se considera su propio hijo. File 2005 taxes online free Esto incluye a un hijo colocado legalmente bajo su cargo para adopción legal. File 2005 taxes online free   Puede incluir los gastos médicos que pagó por un hijo antes de la adopción si el hijo reunía los requisitos para ser su dependiente cuando se proveyeron los servicios médicos o cuando se pagaron los gastos. File 2005 taxes online free   Si reintegra a una agencia de adopciones o a otras personas los gastos médicos que ellas pagaron bajo un acuerdo con usted, es como si usted hubiera pagado dichos gastos con tal de que demuestre claramente que el pago es directamente atribuible al cuidado médico del hijo. File 2005 taxes online free   Pero si usted paga a la agencia o a otra persona el cuidado médico que fue provisto y pagado antes de que empezaran las negociaciones de adopción, no los puede incluir como gastos médicos. File 2005 taxes online free    Tal vez pueda tomar un crédito por otros gastos relacionados con la adopción. File 2005 taxes online free Vea las Instrucciones para el Formulario 8839, Qualified Adoption Expenses (Gastos calificados de adopciones), en inglés, para más información. File 2005 taxes online free Hijo de padres divorciados o separados. File 2005 taxes online free   Para propósitos de la deducción de gastos médicos y dentales, un hijo de padres divorciados o separados puede considerarse dependiente de ambos padres. File 2005 taxes online free Cada padre puede incluir los gastos médicos que él o ella pague por el hijo, aunque el otro padre declare la exención de dependencia del hijo, si: El hijo queda bajo la custodia de uno o ambos padres por más de la mitad del año, El hijo recibe más de la mitad de su manutención durante el año de sus padres y Los padres del hijo: Están divorciados o legalmente separados bajo un fallo de divorcio o de manutención por separación judicial, Están separados bajo un acuerdo de separación judicial escrito o Viven separados en todo momento durante los últimos 6 meses del año. File 2005 taxes online free Esto no corresponde si la exención del hijo se reclama conforme a un acuerdo de manutención múltiple (explicado más adelante). File 2005 taxes online free Pariente Calificado Un pariente calificado es una persona: Que es su: Hijo o hija, hijastro o hijastra, hijo de crianza o descendiente de cualquiera de ellos (por ejemplo, su nieto), Hermano o hermana, medio hermano o media hermana o un hijo de cualquiera de ellos, Padre, madre o antecesor o hermano o hermana de cualquiera de ellos (por ejemplo, su abuelo o abuela, o tío o tía), Hermanastro o hermanastra, padrastro, madrastra, yerno, nuera, suegro o suegra, cuñado o cuñada o Cualquier otra persona (que no sea su cónyuge) que haya vivido con usted durante todo el año como integrante de su unidad familiar si su relación no violó la ley local, Quien no era hijo calificado (vea Hijo Calificado , anteriormente) de cualquier otra persona para el año 2013 y Para la cual usted proveyó más de la mitad de la manutención del año 2013. File 2005 taxes online free Pero vea Hijo de padres divorciados o separados , anteriormente, y Manutención reclamada conforme a un acuerdo de manutención múltiple, que aparece a continuación. File 2005 taxes online free Manutención reclamada conforme a un acuerdo de manutención múltiple. File 2005 taxes online free   Si se considera que usted proveyó más de la mitad de la manutención de un pariente conforme a un acuerdo de manutención múltiple, puede incluir los gastos médicos que pague por dicho pariente. File 2005 taxes online free El acuerdo de manutención múltiple se usa cuando dos o más personas proveen más de la mitad de la manutención de una persona, pero ninguna persona sola provee más de la mitad. File 2005 taxes online free   Todos los demás gastos médicos pagados por otras personas que firmaron con usted el acuerdo no pueden ser incluidos como gastos médicos por nadie. File 2005 taxes online free Sin embargo, usted puede incluir la totalidad de la cantidad no reembolsada que usted pagó por concepto de gastos médicos. File 2005 taxes online free Ejemplo. File 2005 taxes online free Usted y sus tres hermanos proveen cada uno una cuarta parte del total de la manutención de su madre. File 2005 taxes online free Conforme a un acuerdo de manutención múltiple, usted declara a su madre como su dependiente. File 2005 taxes online free Usted pagó todos sus gastos médicos. File 2005 taxes online free Sus hermanos le reembolsaron a usted las tres cuartas partes de dichos gastos. File 2005 taxes online free Al calcular su deducción de gastos médicos, usted puede incluir sólo una cuarta parte de los gastos médicos de su madre. File 2005 taxes online free Sus hermanos no pueden incluir ninguna parte de los gastos. File 2005 taxes online free Sin embargo, si usted y sus hermanos comparten los gastos que no sean de manutención médica y usted paga por separado todos los gastos médicos de su madre, usted puede incluir la cantidad no reembolsada que pagó por concepto de gastos médicos en los gastos médicos de usted. File 2005 taxes online free Difuntos Los gastos médicos que fueron pagados por el difunto antes de que falleciera se incluyen al calcular las deducciones por gastos médicos y dentales en la declaración de impuestos final sobre el ingreso del difunto. File 2005 taxes online free Esto incluye gastos tanto para el cónyuge y los dependientes del difunto como para el mismo difunto. File 2005 taxes online free El sobreviviente o representante personal de un difunto puede optar por tratar ciertos gastos médicos del difunto pagados por el caudal hereditario del mismo como si hubieran sido pagados por el difunto en el momento en que se le proveyeron los servicios médicos. File 2005 taxes online free Los gastos se tienen que pagar dentro del plazo de 1 año a partir del día siguiente al día del fallecimiento. File 2005 taxes online free Si usted es el sobreviviente o representante personal que elige esta opción, tendrá que adjuntar un documento escrito al Formulario 1040 del difunto (o la declaración enmendada del difunto, Formulario 1040X) explicando que los gastos no han sido y no serán declarados en la declaración del impuesto del caudal hereditario. File 2005 taxes online free Los gastos médicos calificados que el difunto pagó antes de su muerte no son deducibles si fueron pagados por medio de una distribución exenta de impuestos proveniente de una cuenta Archer MSA de ahorros médicos, cuenta Medicare Advantage MSA u otra cuenta de ahorros para gastos médicos. File 2005 taxes online free Las declaraciones enmendadas y reclamaciones de reembolsos se explican en el capítulo 1 . File 2005 taxes online free ¿Y si usted paga gastos médicos de un cónyuge fallecido o un dependiente fallecido?   Si usted pagó gastos médicos para su cónyuge o dependiente fallecido, inclúyalos como gastos médicos en su Formulario 1040 en el año en que fueron pagados, independientemente de si se pagan antes o después de la muerte del difunto. File 2005 taxes online free Los gastos pueden ser incluidos si la persona era su cónyuge o dependiente en el momento en que se proveyeron los servicios médicos o en el momento en que usted pagó los gastos. File 2005 taxes online free ¿Qué Gastos Médicos se Pueden Incluir? Use la Tabla 21-1, anteriormente, como guía para determinar qué gastos médicos y dentales puede incluir en el Anexo A (Formulario 1040). File 2005 taxes online free Esta tabla no abarca todos los gastos médicos en los que se puede incurrir. File 2005 taxes online free Para determinar si un gasto no indicado en la tabla se puede incluir en el cálculo de la deducción por gastos médicos, vea la sección ¿Qué Son Gastos Médicos? , anteriormente. File 2005 taxes online free Tabla 21-1. File 2005 taxes online free Lista de Gastos Médicos y Dentales. File 2005 taxes online free Vea la Publicación 502 para más información sobre estos gastos, entre otros. File 2005 taxes online free Puede incluir: No puede incluir: Vendas Píldoras anticonceptivas recetadas por su médico Escaneo electrónico del cuerpo Libros en Braille Extractor de leche materna (sacaleches) y suministros relacionados Gastos de capital para equipo o mejoras a su vivienda que se necesitan para el cuidado médico (vea la hoja de trabajo de la Publicación 502, en inglés) Dispositivos de diagnóstico Gastos de un donante de órganos Cirugía ocular —para promover el funcionamiento correcto del ojo Ciertos procedimientos para aumentar la fertilidad Perros guía u otros animales de ayuda para personas ciegas, sordas o incapacitadas Cargos por servicios hospitalarios (pruebas de laboratorio, terapia, servicios de enfermería, cirugía, etc. File 2005 taxes online free ) Eliminación de pintura a base de plomo Aborto legal Operación legal para evitar tener niños tal como una vasectomía o ligadura de trompas Contratos calificados del cuidado a largo plazo Comidas y alojamiento provistos por un hospital durante un tratamiento médico Cargos por servicios médicos (de médicos, dentistas, cirujanos, especialistas y otros profesionales médicos) Primas de la Parte D de Medicare Primas de seguros médicos y hospitalarios Servicios de enfermería Equipo de oxígeno y oxígeno Parte del cargo por cuidados de vida pagados a un hogar de ancianos designado para cuidados médicos Exámen físico Paquete para pruebas de embarazo Medicamentos recetados (por un médico) e insulina Tratamiento siquiátrico y sicológico Impuesto al Seguro Social, Impuesto al Medicare, prestaciones por desempleo (FUTA) e impuesto estatal sobre el salario de un trabajador que provee cuidados médicos (vea Salarios por servicios de enfermería, más adelante) Artículos especiales (piernas y brazos artificiales, dientes postizos, lentes (espejuelos), lentes de contacto, audífonos, muletas, sillas de ruedas, etc. File 2005 taxes online free ) Educación especial para personas mental o físicamente incapacitadas Programas para dejar de fumar Transporte para cuidados médicos necesarios Tratamiento en un centro de rehabilitación para la adicción a drogas o alcohol (incluye las comidas y el alojamiento provistos por el centro) Salarios por servicios de enfermería Reducción de peso, ciertos gastos relacionados con la obesidad Cuidado infantil Agua embotellada Aportaciones hechas a una cuenta Archer MSA de ahorros médicos (vea la Publicación 969, en inglés) Servicio de pañales Gastos por concepto de su salud en general (aunque usted esté siguiendo los consejos de su médico) tales como: —La cuota de un club deportivo —Ayuda doméstica (incluso si es por recomendación de un médico) —Actividades sociales, tales como cursos de baile o de natación —Viaje para la mejora general de la salud Reembolsos de una cuenta para gastos médicos flexible (flexible spending account) (si las aportaciones fueron hechas antes de impuestos) Gastos de funeral, sepelio o cremación Pagos hechos a cuentas de ahorros para gastos médicos Operación, tratamiento o medicamento ilegal Pólizas de seguro de vida o de protección de ingresos, ni pólizas que proporcionen pagos en caso de pérdida de la vida, una extremidad, la vista, etc. File 2005 taxes online free Ropa de maternidad Seguro médico incluido en una póliza de seguro de automóvil que cubra a todas las personas lesionadas en el automóvil o por el mismo Medicamentos que usted compre sin receta Cuidado de enfermería para un bebé que tenga buena salud Medicamentos recetados que usted trajo (o pidió por envío) de otro país, en la mayoría de los casos Suplementos nutritivos, vitaminas, suplementos a base de hierbas, “medicinas naturales”, etc. File 2005 taxes online free , a menos que sean recomendados por un profesional médico como tratamiento para un padecimiento médico específico que haya sido diagnosticado por un médico Cirugía para propósitos puramente cosméticos Pasta de dientes, artículos de tocador, cosméticos, etc. File 2005 taxes online free Blanqueamiento de dientes Gastos de reducción de peso que no sean para el tratamiento de la obesidad u otra enfermedad Primas de Seguros Puede incluir en los gastos médicos las primas que pague por pólizas de seguros que cubran los cuidados médicos. File 2005 taxes online free Las pólizas de cuidados médicos pueden pagar por tratamientos que abarcan: Hospitalización, servicios de cirugía, radiografías, Medicamentos recetados e insulina, Cuidado dental, Reemplazo de lentes de contacto perdidos o dañados o Cuidados a largo plazo (sujetos a limitaciones adicionales). File 2005 taxes online free Vea Qualified Long-Term Care Insurance Contracts (Contratos de seguro de cuidados a largo plazo calificados) en la Publicación 502, en inglés. File 2005 taxes online free Si tiene una póliza que pague por cuidados que no sean médicos, puede incluir las primas por la parte de la póliza que corresponda a los cuidados médicos si el cargo por esta parte es razonable. File 2005 taxes online free El costo de la parte médica se tiene que indicar por separado en el contrato del seguro o se le tiene que entregar a usted en un estado de cuentas por separado. File 2005 taxes online free Nota: Al calcular la cantidad de primas de seguros que puede incluir en los gastos médicos en el Anexo A, no incluya ningún pago adelantado del crédito tributario por cobertura del seguro médico que aparezca en el recuadro 1 del Formulario 1099-H, Health Coverage Tax Credit (HCTC) Advance Payments (Pagos adelantados del crédito tributario por cobertura de seguro médico (HCTC, por sus siglas en inglés)). File 2005 taxes online free Además, no incluya las primas de seguro que corresponden a un hijo no dependiente menor de 27 años de edad si sus primas aumentaron como resultado de incluir a este hijo en su póliza. File 2005 taxes online free Plan de seguro médico provisto por el empleador. File 2005 taxes online free   No incluya en sus gastos médicos y dentales ninguna prima de seguro pagada por un plan de seguro médico provisto por el empleador a menos que las primas se incluyan en el recuadro 1 del Formulario W-2. File 2005 taxes online free Además, no incluya ningún otro gasto médico o dental pagado por dicho plan a menos que la cantidad pagada se incluya en el recuadro 1 del Formulario W-2. File 2005 taxes online free Ejemplo. File 2005 taxes online free Usted es empleado federal que participa en el plan de conversión de primas del programa de Federal Employee Health Benefits o FEHB, por sus siglas en inglés (Beneficios de salud para empleados federales). File 2005 taxes online free Su parte de la prima del FEHB se paga mediante una reducción de su salario antes de imponerle impuestos. File 2005 taxes online free Como usted es un empleado cuyas primas de seguro se pagan con dinero que nunca se incluye en sus ingresos brutos, no puede deducir las primas que fueron pagadas con dicho dinero. File 2005 taxes online free Servicios de cuidado a largo plazo. File 2005 taxes online free   Las aportaciones hechas por su empleador para proveer cobertura por servicios de cuidados a largo plazo calificados bajo una cuenta para gastos médicos flexible, o cuenta similar, tienen que ser incluidas en sus ingresos. File 2005 taxes online free Esta cantidad será declarada como salario en el recuadro 1 del Formulario W-2. File 2005 taxes online free Plan de reembolso de gastos médicos. File 2005 taxes online free   Si tiene gastos médicos que son reembolsados por un plan de reembolso de gastos médicos (HRA, por sus siglas en inglés), no puede incluirlos en sus gastos médicos. File 2005 taxes online free Esto se debe a que un HRA es financiado únicamente por el empleador. File 2005 taxes online free Funcionarios jubilados del sector de seguridad pública. File 2005 taxes online free   Si usted es funcionario jubilado de seguridad pública, no incluya como gastos médicos ninguna prima de un seguro médico o de cuidados a largo plazo si eligió que dicha prima se pagara con distribuciones exentas de impuestos procedentes de su plan de jubilación. File 2005 taxes online free Esto corresponde solamente a distribuciones que de otro modo se incluirían en los ingresos. File 2005 taxes online free Medicare A. File 2005 taxes online free   Si está cubierto bajo el Seguro Social (o si es empleado del gobierno que pagó el impuesto del Medicare), está inscrito en el Medicare A. File 2005 taxes online free El impuesto sobre la nómina pagado para el Medicare A no es gasto médico. File 2005 taxes online free   Si no está cubierto bajo el Seguro Social (o si no es empleado del gobierno que pagó el impuesto del Medicare), puede inscribirse voluntariamente en el Medicare A. File 2005 taxes online free En esta situación, puede incluir las primas pagadas por concepto de Medicare A como gasto médico. File 2005 taxes online free Medicare B. File 2005 taxes online free    Medicare B es un seguro médico suplementario. File 2005 taxes online free Las primas que paga por concepto del Medicare B son un gasto médico. File 2005 taxes online free Verifique la información que recibió de la Administración del Seguro Social para averiguar la prima correspondiente. File 2005 taxes online free Medicare D. File 2005 taxes online free    Medicare D es un programa voluntario de seguro para medicamentos recetados dirigido a personas con Medicare A o B. File 2005 taxes online free Puede incluir las primas que pague por el Medicare D como un gasto médico. File 2005 taxes online free Primas de seguros pagadas por adelantado. File 2005 taxes online free   Las primas que pague antes de cumplir 65 años de edad por seguros de cuidados médicos a nombre de usted, su cónyuge o sus dependientes después de que usted alcance la edad de 65 años son gastos de cuidados médicos en el año en que se pagan si son: Pagaderas en plazos anuales fijos, o plazos más frecuentes y Pagaderas por al menos 10 años, o hasta que cumpla 65 años de edad (pero no por menos de 5 años). File 2005 taxes online free Licencia por enfermedad sin usar para pagar primas. File 2005 taxes online free   Tiene que incluir en los ingresos brutos los pagos en efectivo que reciba a la fecha de jubilarse por licencia de enfermedad que no haya usado. File 2005 taxes online free También tiene que incluir en los ingresos brutos el valor de la licencia sin usar que, según usted elija, su empleador utiliza para cubrir el costo de su participación continuada en el plan de salud del empleador después de jubilarse. File 2005 taxes online free Puede incluir este costo de participación continuada en el plan médico como gasto médico. File 2005 taxes online free   Si participa en un plan de salud en el que su empleador utiliza automáticamente el valor de la licencia por enfermedad sin usar para cubrir el costo de su participación continuada en el plan de salud (y usted no tiene la opción de recibir dinero en efectivo), no incluya el valor de la licencia por enfermedad sin usar en los ingresos brutos. File 2005 taxes online free No puede incluir este costo de su participación continuada en dicho plan de salud como gasto médico. File 2005 taxes online free Comidas y Alojamiento Puede incluir en los gastos médicos el costo de comidas y alojamiento en un hospital o institución parecida si el motivo principal para estar allí es recibir cuidados médicos. File 2005 taxes online free Vea Hogar de ancianos y de convalecencia , más adelante. File 2005 taxes online free Tal vez pueda incluir en los gastos médicos el costo de alojamiento que no sea en un hospital o institución semejante. File 2005 taxes online free Puede incluir el costo de tal alojamiento mientras esté lejos de su casa si se reúnen todos los siguientes requisitos: El alojamiento es principal y esencialmente para fines de cuidado médico. File 2005 taxes online free El cuidado médico lo provee un médico de un hospital autorizado o de un centro médico asociado con un hospital autorizado o equivalente al mismo. File 2005 taxes online free El alojamiento no es lujoso ni extravagante, dadas las circunstancias. File 2005 taxes online free El placer personal, el recreo o las vacaciones no son factores significativos de la estadía fuera de su hogar. File 2005 taxes online free La cantidad que incluya en los gastos médicos por concepto de alojamiento no puede ser mayor de $50 por cada noche por persona. File 2005 taxes online free Puede incluir el alojamiento para una persona que viaje con la persona que recibe el cuidado médico. File 2005 taxes online free Por ejemplo, si un padre o una madre viaja con un hijo enfermo, se pueden incluir hasta $100 por noche como gasto médico por alojamiento. File 2005 taxes online free No se incluyen comidas. File 2005 taxes online free Hogar de ancianos y de convalecencia. File 2005 taxes online free   Puede incluir en los gastos médicos el costo del cuidado médico en un hogar de ancianos y de convalecencia, residencia de ancianos o un centro similar para usted, su cónyuge o sus dependientes. File 2005 taxes online free Esto incluye el costo de comidas y alojamiento en el hogar o residencia si un motivo principal para estar allí es recibir cuidado médico. File 2005 taxes online free   No incluya el costo de comidas y alojamiento si el motivo para estar en el hogar o residencia es personal. File 2005 taxes online free Puede, sin embargo, incluir en los gastos médicos la parte del costo que corresponda al cuidado médico o de convalecencia. File 2005 taxes online free Transporte Incluya en los gastos médicos cantidades pagadas por transporte si es principal y esencialmente para fines de cuidados médicos. File 2005 taxes online free Puede incluir: Tarifas de autobús, taxi, tren o avión o servicios de ambulancia, Gastos de transporte de un padre o una madre que tiene que acompañar a un hijo que necesita cuidado médico, Gastos de transporte de una enfermera u otra persona que pueda poner inyecciones, suministrar medicamentos u otro tratamiento necesario para un paciente que viaje para recibir cuidado médico y que no pueda viajar solo y Gastos de transporte por visitas regulares a un dependiente que tenga una enfermedad mental, si dichas visitas son recomendadas como parte de su tratamiento. File 2005 taxes online free Gastos de automóvil. File 2005 taxes online free   Puede incluir gastos de bolsillo, tal como el costo de gasolina y aceite, cuando use su automóvil por razones médicas. File 2005 taxes online free No puede incluir depreciación, seguro, reparaciones generales ni gastos de mantenimiento. File 2005 taxes online free   Si no desea usar los gastos reales para el año 2013, puede usar una tarifa estándar de 24 centavos. File 2005 taxes online free    También, puede incluir cargos por estacionamiento y peaje. File 2005 taxes online free Puede añadir estos cargos a sus gastos médicos independientemente de si usa los gastos reales o la tarifa estándar por milla. File 2005 taxes online free Ejemplo. File 2005 taxes online free En 2013, Guillermo Martínez manejó 2,800 millas por razones médicas. File 2005 taxes online free Gastó $500 en gasolina, $30 en aceite y $100 en peajes y estacionamiento. File 2005 taxes online free Quiere calcular la cantidad que puede incluir en gastos médicos de ambas maneras para ver cuál de las dos le da la mayor deducción. File 2005 taxes online free Calcula primero los gastos reales. File 2005 taxes online free Suma los $500 por gasolina, $30 por aceite y $100 por peaje y estacionamiento, lo que da un total de $630. File 2005 taxes online free Luego, Guillermo calcula la cantidad de la tarifa estándar por milla. File 2005 taxes online free Multiplica las 2,800 millas por 24 centavos por milla y llega a un total de $672. File 2005 taxes online free Luego, añade los $100 por peaje y estacionamiento, lo que da un total de $772. File 2005 taxes online free Guillermo incluye los gastos de automóvil de $772 con sus demás gastos médicos para el año, ya que $772 es más que los $630 que calculó usando sus gastos reales. File 2005 taxes online free Gastos de transporte que no puede incluir. File 2005 taxes online free   No puede incluir en los gastos médicos el costo de los gastos de transporte en las siguientes situaciones: Ida y vuelta del trabajo, aun si su condición exije un medio de transporte poco común. File 2005 taxes online free Viajes por motivos puramente personales a otra ciudad para una operación u otros cuidados médicos. File 2005 taxes online free Viajes que son únicamente para mejorar la salud en general. File 2005 taxes online free Los costos de operar un automóvil especialmente equipado por motivos que no sean médicos. File 2005 taxes online free Gastos del Cuidado de un Dependiente Incapacitado Algunos gastos de cuidado de un dependiente incapacitado podrían reunir los requisitos para ser: Gastos médicos o Gastos relacionados con el empleo para reclamar un crédito por el cuidado de dependientes. File 2005 taxes online free (Vea el capítulo 32 y la Publicación 503, Child and Dependent Care Expenses (Gastos del cuidado de menores y dependientes), en inglés). File 2005 taxes online free Puede escoger aplicarlos de una u otra manera siempre que no use los mismos gastos para reclamar tanto un crédito como una deducción por gastos médicos. File 2005 taxes online free ¿Cómo se Tratan los Reembolsos? Puede incluir en los gastos médicos únicamente las cantidades pagadas durante el año tributario para las cuales no recibió ningún reembolso de seguros ni de otro tipo. File 2005 taxes online free Reembolso de Seguros Tiene que deducir del total de sus gastos médicos incurridos durante el año todos los reembolsos de gastos médicos que reciba de seguros u otras fuentes a lo largo del año. File 2005 taxes online free Esto incluye los pagos de Medicare. File 2005 taxes online free Aun si una póliza provee reembolso sólo por ciertos gastos médicos específicos, tiene que restar las cantidades que reciba de esa póliza del total de sus gastos médicos, incluyendo aquéllos que dicha póliza no reembolsa. File 2005 taxes online free Ejemplo. File 2005 taxes online free Usted tiene pólizas de seguros que cubren sus facturas de hospital y de médicos pero no sus facturas de cuidados de enfermería. File 2005 taxes online free El pago que recibe del seguro para cubrir las facturas del hospital y de médico es superior a lo que le cobraron. File 2005 taxes online free Al calcular su deducción médica, tiene que deducir de la cantidad total que gastó en cuidados médicos la cantidad total que recibió del seguro aun si las pólizas no cubren algunos de sus gastos médicos. File 2005 taxes online free Plan (arreglo) de reembolso de gastos médicos. File 2005 taxes online free   Un plan (arreglo) de reembolsos médicos (HRA, por sus siglas en inglés) es un plan establecido con fondos del empleador que reembolsa gastos de cuidados médicos a los empleados y permite trasladar al año siguiente cantidades no usadas. File 2005 taxes online free Un plan HRA es financiado sólo por el empleador y los reembolsos por gastos médicos (hasta una cantidad máxima de dinero por período de cobertura) no se incluyen en sus ingresos. File 2005 taxes online free Otros reembolsos. File 2005 taxes online free   Por lo general, no se deduce de los gastos médicos la cantidad de los pagos que recibe por concepto de: La pérdida permanente o la pérdida del uso de un miembro o función del cuerpo (pérdida de una extremidad, vista, oído, etc. File 2005 taxes online free ) o la desfiguración, siempre y cuando el pago se base en la naturaleza de la lesión, independientemente de cuánto tiempo esté ausente del trabajo o La pérdida de ingresos. File 2005 taxes online free   Sin embargo, tiene que deducir de sus gastos médicos la parte de esos pagos que esté destinada a costos médicos. File 2005 taxes online free Vea Cómo Calcular y Reclamar la Deducción en su Declaración de Impuestos , más adelante. File 2005 taxes online free   Para saber cómo tratar las indemnizaciones recibidas por lesiones personales o enfermedad, vea Indemnizaciones por Lesiones Personales , más adelante. File 2005 taxes online free No tiene una deducción médica si se le reembolsan todos sus gastos médicos del año. File 2005 taxes online free Reembolso en exceso. File 2005 taxes online free   Si se le reembolsa más de sus gastos médicos, podría verse obligado a incluir el excedente en los ingresos. File 2005 taxes online free Puede utilizar la Figura 21-A como guía para decidir si alguna parte de su reembolso está sujeta a impuestos. File 2005 taxes online free Primas pagadas por usted. File 2005 taxes online free   Tiene un reembolso en exceso si paga la totalidad de la prima de su seguro médico, o todos los costos de un plan similar, y los pagos de seguro u otros reembolsos son mayores al total de los gastos médicos del año. File 2005 taxes online free Generalmente no se incluye un reembolso en exceso en el ingreso bruto. File 2005 taxes online free Primas pagadas por usted y su empleador. File 2005 taxes online free   Si tanto usted como su empleador contribuyen a su plan de seguro médico y las aportaciones de su empleador no están incluidas en su ingreso bruto, tiene que incluir en su ingreso bruto la parte del reembolso en exceso contribuida por su empleador. File 2005 taxes online free   Vea la Publicación 502, en inglés, para calcular el monto del reembolso en exceso que tiene que incluir en su ingreso bruto. File 2005 taxes online free Reembolso en un año posterior. File 2005 taxes online free   Si se le reembolsan en un año posterior los gastos médicos que dedujo en un año anterior, normalmente tiene que declarar el reembolso como ingreso hasta la cantidad que dedujo anteriormente por gastos médicos. File 2005 taxes online free   No obstante, no declare como ingresos el reembolso que recibió, hasta la cantidad de deducciones médicas que no redujeron su impuesto del año anterior. File 2005 taxes online free Para más información sobre la recuperación de una cantidad que declaró como deducción detallada en un año anterior, vea Recuperaciones de Deducciones Detalladas , en el capítulo 12. File 2005 taxes online free    Figura 21-A. File 2005 taxes online free ¿Es Tributable su Reembolso Médico en Exceso? Please click here for the text description of the image. File 2005 taxes online free Figura 21−A. File 2005 taxes online free ¿Es Tributable su Reembolso Médico en Exceso? Gastos médicos no deducidos. File 2005 taxes online free   Si no dedujo un gasto médico en el año en que lo pagó porque sus gastos médicos no fueron más del 10% de su ingreso bruto ajustado (7. File 2005 taxes online free 5% si usted o su cónyuge tiene 65 años de edad o más) o porque no detalló las deducciones, no incluya en sus ingresos el reembolso hasta el máximo de la cantidad del gasto. File 2005 taxes online free No obstante, si el reembolso es mayor que el gasto, vea Reembolso en exceso , anteriormente. File 2005 taxes online free Ejemplo. File 2005 taxes online free En 2013, usted no estuvo casado, era menor de 65 años de edad y tuvo gastos médicos de $500. File 2005 taxes online free No puede deducir los $500 porque es menos del 10% de su ingreso bruto ajustado. File 2005 taxes online free Si, en un año posterior, se le reembolsa alguna parte de los $500 en gastos médicos, entonces usted no incluye esa cantidad en su ingreso bruto. File 2005 taxes online free Indemnizaciones por Lesiones Personales Si recibe una indemnización en una demanda por lesiones personales, parte de esa indemnización podría corresponder a gastos médicos que dedujo en un año anterior. File 2005 taxes online free De ser así, tiene que incluir esa parte en sus ingresos del año en el que la recibe en la medida en que dicha cantidad redujo sus ingresos tributables en el año anterior. File 2005 taxes online free Vea Reembolso en un año posterior , presentado anteriormente bajo ¿Cómo se Tratan los Reembolsos? Gastos médicos futuros. File 2005 taxes online free   Si recibe una indemnización por lesiones personales en una demanda por daños y perjuicios, parte de dicha indemnización podría estar destinada a futuros gastos médicos. File 2005 taxes online free De ser así, tiene que reducir todos los gastos médicos futuros en los que incurra por esas lesiones hasta que se agote la cantidad que recibió. File 2005 taxes online free Cómo Calcular y Reclamar la Deducción en su Declaración de Impuestos Una vez que haya determinado qué gastos médicos puede incluir, calcule y declare la deducción en su declaración de impuestos. File 2005 taxes online free ¿Qué Formulario Debe Usar para la Declaración? Calcule la deducción por gastos médicos en el Anexo A (Formulario 1040). File 2005 taxes online free No puede declarar gastos médicos en el Formulario 1040A ni en el Formulario 1040EZ. File 2005 taxes online free Si necesita más información sobre las deducciones detalladas o no está seguro de poder detallar sus deducciones, vea el capítulo 20 de esta publicación. File 2005 taxes online free Anote la cantidad que pagó por gastos médicos y dentales en el Anexo A (Formulario 1040). File 2005 taxes online free Esta cantidad debería ser los gastos que no fueron reembolsados por seguros o alguna otra fuente. File 2005 taxes online free Por lo general, puede deducir únicamente la cantidad de sus gastos médicos y dentales que sea más del 10% de su ingreso bruto ajustado (7. File 2005 taxes online free 5% si usted o su cónyuge tiene 65 años de edad o más), el cual se encuentra en la línea 38 del Formulario 1040. File 2005 taxes online free Gastos de Trabajo Relacionados con un Impedimento Si usted es una persona con una discapacidad, puede tomar una deducción de gastos de negocio que sean necesarios para poder trabajar. File 2005 taxes online free Si toma una deducción de estos gastos de negocio relacionados con un impedimento, no reclame una deducción médica por los mismos gastos. File 2005 taxes online free Usted tiene una discapacidad si tiene: Una discapacidad física o mental (por ejemplo, ceguera o sordera) que lo limite funcionalmente para trabajar o Un impedimento físico o mental (por ejemplo, un impedimento de la vista o del oído) que limita considerablemente una o más de las actividades importantes de su vida, como llevar a cabo tareas manuales, caminar, hablar, respirar, aprender o trabajar. File 2005 taxes online free Definición de gastos de trabajo relacionados con un impedimento. File 2005 taxes online free   Los “gastos de trabajo relacionados con un impedimento” son los gastos de negocio habituales y necesarios que: Son necesarios para que usted haga su trabajo de modo satisfactorio, Son para bienes y servicios que no se exigen ni se usan, salvo de manera imprevista, en sus actividades personales y No están cubiertos por otras leyes que rigen el impuesto sobre el ingreso. File 2005 taxes online free Dónde se anota la deducción. File 2005 taxes online free   Si trabaja por cuenta propia, deduzca los gastos de negocio en el formulario correspondiente (Anexo C, C-EZ, E o F) para declarar ingresos y gastos de negocio. File 2005 taxes online free   Si es empleado, llene el Formulario 2106, Employee Business Expenses (Gastos de negocio del empleado), o el Formulario 2106-EZ, Unreimbursed Employee Business Expenses (Gastos de negocio del empleado no reembolsados), ambos en inglés. File 2005 taxes online free Anote en el Anexo A (Formulario 1040) la parte de la cantidad del Formulario 2106, o el Formulario 2106-EZ, relacionada con su impedimento. File 2005 taxes online free Anote la cantidad que no esté relacionada con su impedimento en el Anexo A (Formulario 1040). File 2005 taxes online free Los gastos de trabajo relacionados con un impedimento no están sujetos al límite del 2% del ingreso bruto ajustado que corresponde a otros gastos de negocio del empleado. File 2005 taxes online free Ejemplo. File 2005 taxes online free Usted es ciego. File 2005 taxes online free Necesita un lector para realizar su trabajo. File 2005 taxes online free Tiene que servirse del lector tanto durante sus horas normales de trabajo en su lugar de trabajo como fuera de dicho lugar y horario. File 2005 taxes online free Los servicios del lector son únicamente para su trabajo. File 2005 taxes online free Puede deducir sus gastos por los servicios del lector como gastos de negocio. File 2005 taxes online free Costos del Seguro Médico para Personas que Trabajan por Cuenta Propia Si usted trabajó por cuenta propia y tuvo una utilidad neta ese año, es posible que pueda deducir, como un ajuste a sus ingresos, las cantidades pagadas por seguro médico y seguro de cuidado a largo plazo calificado para usted, su cónyuge, sus dependientes y sus hijos menores de 27 años de edad a finales del año 2013. File 2005 taxes online free Para ese fin, se considera que trabajó por cuenta propia si fue socio general (o socio en una sociedad limitada y recibía pagos garantizados) o recibió un salario de una sociedad anónima de tipo S en la que tenía una participación como accionista de más del 2%. File 2005 taxes online free El plan de seguros debe estar a nombre de su ocupación o negocio y la deducción no puede ser mayor que su ingreso del trabajo procedente de dicha ocupación o negocio. File 2005 taxes online free No puede deducir pagos por seguro médico por ningún mes en el que haya cumplido los requisitos para participar en algún plan de salud subvencionado por su empleador, el empleador de su cónyuge o el empleador de su dependiente o de su hijo menor de 27 años de edad a finales del año 2013. File 2005 taxes online free No puede deducir pagos por un contrato de cuidados a largo plazo en ningún mes en el que haya cumplido los requisitos para participar en algún plan de seguro por cuidados a largo plazo subvencionado por su empleador o el empleador de su cónyuge. File 2005 taxes online free Si reúne los requisitos para reclamar la deducción, use la Self-Employed Health Insurance Deduction Worksheet (Hoja de trabajo para deducciones del seguro médico para personas que trabajan por cuenta propia) de las Instrucciones del Formulario 1040, en inglés, para calcular la cantidad que puede deducir. File 2005 taxes online free Pero si corresponde alguno de los siguientes puntos, no use dicha hoja de trabajo: Tuvo más de una fuente de ingresos sujeta al impuesto sobre el trabajo por cuenta propia. File 2005 taxes online free Presenta el Formulario 2555, Foreign Earned Income (Ingreso devengado en el extranjero) o el Formulario 2555-EZ, Foreign Earned Income Exclusion (Exclusión de ingreso devengado en el extranjero), ambos en inglés. File 2005 taxes online free Calcula la deducción usando cantidades pagadas por un seguro de cuidados a largo plazo calificado. File 2005 taxes online free Si no puede usar la hoja de trabajo de las Instrucciones del Formulario 1040, use la hoja de trabajo de la Publicación 535, Business Expenses (Gastos de negocio), en inglés, para calcular su deducción. File 2005 taxes online free Nota: Al calcular la cantidad que puede deducir por primas de seguros, no incluya ningún pago adelantado que aparezca en el Formulario 1099-H, Health Coverage Tax Credit (HCTC) Advance Payments (Pagos adelantados del crédito tributario por cobertura de seguro médico (HCTC, por sus siglas en inglés)). File 2005 taxes online free Asimismo, si reclama el crédito tributario por cobertura de seguro médico, reste la cantidad que aparece en el Formulario 8885, en inglés, del total de las primas de seguros que pagó. File 2005 taxes online free No incluya cantidades pagadas por cobertura de seguro médico si dichas cantidades se pagaron con distribuciones de un plan de jubilación que estaban exentas de impuestos porque usted es funcionario de seguridad pública jubilado. File 2005 taxes online free Dónde se anota la deducción. File 2005 taxes online free    Haga esta deducción en el Formulario 1040. File 2005 taxes online free Si detalla sus deducciones y no declara en el Formulario 1040 el 100% de su seguro médico para personas que trabajan por cuenta propia, generalmente puede incluir las demás primas con todos los demás gastos médicos en el Anexo A (Formulario 1040), sujetos al límite del 10% (7. File 2005 taxes online free 5% si usted o su cónyuge tiene 65 años de edad o más). File 2005 taxes online free Vea el tema titulado “Self-Employed Health Insurance Deduction” (Deducción del seguro de salud de la persona que trabaja por cuenta propia), en el capítulo 6 de la Publicación 535, Business Expenses (Gastos de negocio), y el tema titulado “Medical and Dental Expenses” (Gastos médicos y dentales), en las Instrucciones para el Anexo A (Formulario 1040), ambos disponibles en inglés, para más información. File 2005 taxes online free Prev  Up  Next   Home   More Online Publications
Español

The File 2005 Taxes Online Free

File 2005 taxes online free Publication 515 - Main Content Table of Contents Withholding of TaxWithholding Agent Withholding and Reporting Obligations Persons Subject to NRA WithholdingIdentifying the Payee Foreign Persons DocumentationBeneficial Owners Foreign Intermediaries and Foreign Flow-Through Entities Standards of Knowledge Presumption Rules Income Subject to NRA WithholdingSource of Income Fixed or Determinable Annual or Periodical Income (FDAP) Withholding on Specific IncomeEffectively Connected Income Income Not Effectively Connected Pay for Personal Services Performed Artists and Athletes (Income Codes 42 and 43) Other Income Foreign Governments and Certain Other Foreign Organizations U. File 2005 taxes online free S. File 2005 taxes online free Taxpayer Identification NumbersUnexpected payment. File 2005 taxes online free Depositing Withheld TaxesWhen Deposits Are Required Adjustment for Overwithholding Returns RequiredJoint owners. File 2005 taxes online free Electronic reporting. File 2005 taxes online free Partnership Withholding on Effectively Connected IncomeWho Must Withhold Foreign Partner Publicly Traded Partnerships U. File 2005 taxes online free S. File 2005 taxes online free Real Property InterestForeign corporations. File 2005 taxes online free Domestic corporations. File 2005 taxes online free U. File 2005 taxes online free S. File 2005 taxes online free real property holding corporations. File 2005 taxes online free Partnerships. File 2005 taxes online free Trusts and estates. File 2005 taxes online free Domestically controlled QIE. File 2005 taxes online free Late filing of certifications or notices. File 2005 taxes online free Certifications. File 2005 taxes online free Liability of agent or qualified substitute. File 2005 taxes online free Reporting and Paying the Tax Withholding Certificates Tax Treaty TablesTable 1 Table 2 Table 3 How To Get Tax HelpLow Income Taxpayer Clinics (LITCs). File 2005 taxes online free Withholding of Tax In most cases, a foreign person is subject to U. File 2005 taxes online free S. File 2005 taxes online free tax on its U. File 2005 taxes online free S. File 2005 taxes online free source income. File 2005 taxes online free Most types of U. File 2005 taxes online free S. File 2005 taxes online free source income received by a foreign person are subject to U. File 2005 taxes online free S. File 2005 taxes online free tax of 30%. File 2005 taxes online free A reduced rate, including exemption, may apply if there is a tax treaty between the foreign person's country of residence and the United States. File 2005 taxes online free The tax is generally withheld (NRA withholding) from the payment made to the foreign person. File 2005 taxes online free The term “NRA withholding” is used in this publication descriptively to refer to withholding required under sections 1441, 1442, and 1443 of the Internal Revenue Code. File 2005 taxes online free In most cases, NRA withholding describes the withholding regime that requires withholding on a payment of U. File 2005 taxes online free S. File 2005 taxes online free source income. File 2005 taxes online free Payments to foreign persons, including nonresident alien individuals, foreign entities, and governments, may be subject to NRA withholding. File 2005 taxes online free NRA withholding does not include withholding under section 1445 of the Code (see U. File 2005 taxes online free S. File 2005 taxes online free Real Property Interest, later) or under section 1446 of the Code (see Partnership Withholding on Effectively Connected Income , later). File 2005 taxes online free A withholding agent (defined next) is the person responsible for withholding on payments made to a foreign person. File 2005 taxes online free However, a withholding agent that can reliably associate the payment with documentation (discussed later) from a U. File 2005 taxes online free S. File 2005 taxes online free person is not required to withhold. File 2005 taxes online free In addition, a withholding agent may apply a reduced rate of withholding (including an exemption from withholding) if it can reliably associate the payment with documentation from a beneficial owner that is a foreign person entitled to a reduced rate of withholding. File 2005 taxes online free Withholding Agent You are a withholding agent if you are a U. File 2005 taxes online free S. File 2005 taxes online free or foreign person that has control, receipt, custody, disposal, or payment of any item of income of a foreign person that is subject to withholding. File 2005 taxes online free A withholding agent may be an individual, corporation, partnership, trust, association, nominee (under section 1446 of the Code), or any other entity, including any foreign intermediary, foreign partnership, or U. File 2005 taxes online free S. File 2005 taxes online free branch of certain foreign banks and insurance companies. File 2005 taxes online free You may be a withholding agent even if there is no requirement to withhold from a payment or even if another person has withheld the required amount from the payment. File 2005 taxes online free Although several persons may be withholding agents for a single payment, the full tax is required to be withheld only once. File 2005 taxes online free In most cases, the U. File 2005 taxes online free S. File 2005 taxes online free person who pays an amount subject to NRA withholding is the person responsible for withholding. File 2005 taxes online free However, other persons may be required to withhold. File 2005 taxes online free For example, a payment made by a flow-through entity or nonqualified intermediary that knows, or has reason to know, that the full amount of NRA withholding was not done by the person from which it receives a payment is required to do the appropriate withholding since it also falls within the definition of a withholding agent. File 2005 taxes online free In addition, withholding must be done by any qualified intermediary, withholding foreign partnership, or withholding foreign trust in accordance with the terms of its withholding agreement, discussed later. File 2005 taxes online free Liability for tax. File 2005 taxes online free   As a withholding agent, you are personally liable for any tax required to be withheld. File 2005 taxes online free This liability is independent of the tax liability of the foreign person to whom the payment is made. File 2005 taxes online free If you fail to withhold and the foreign payee fails to satisfy its U. File 2005 taxes online free S. File 2005 taxes online free tax liability, then both you and the foreign person are liable for tax, as well as interest and any applicable penalties. File 2005 taxes online free   The applicable tax will be collected only once. File 2005 taxes online free If the foreign person satisfies its U. File 2005 taxes online free S. File 2005 taxes online free tax liability, you are not liable for the tax but remain liable for any interest and penalties for failure to withhold. File 2005 taxes online free Determination of amount to withhold. File 2005 taxes online free   You must withhold on the gross amount subject to NRA withholding. File 2005 taxes online free You cannot reduce the gross amount by any deductions. File 2005 taxes online free However, see Scholarships and Fellowship Grants and Pay for Personal Services Performed , later, for when a deduction for a personal exemption may be allowed. File 2005 taxes online free   If the determination of the source of the income or the amount subject to tax depends on facts that are not known at the time of payment, you must withhold an amount sufficient to ensure that at least 30% of the amount subsequently determined to be subject to withholding is withheld. File 2005 taxes online free In no case, however, should you withhold more than 30% of the total amount paid. File 2005 taxes online free Or, you may make a reasonable estimate of the amount from U. File 2005 taxes online free S. File 2005 taxes online free sources and put a corresponding part of the amount due in escrow until the amount from U. File 2005 taxes online free S. File 2005 taxes online free sources can be determined, at which time withholding becomes due. File 2005 taxes online free When to withhold. File 2005 taxes online free   Withholding is required at the time you make a payment of an amount subject to withholding. File 2005 taxes online free A payment is made to a person if that person realizes income, whether or not there is an actual transfer of cash or other property. File 2005 taxes online free A payment is considered made to a person if it is paid for that person's benefit. File 2005 taxes online free For example, a payment made to a creditor of a person in satisfaction of that person's debt to the creditor is considered made to the person. File 2005 taxes online free A payment also is considered made to a person if it is made to that person's agent. File 2005 taxes online free   A U. File 2005 taxes online free S. File 2005 taxes online free partnership should withhold when any distributions that include amounts subject to withholding are made. File 2005 taxes online free However, if a foreign partner's distributive share of income subject to withholding is not actually distributed, the U. File 2005 taxes online free S. File 2005 taxes online free partnership must withhold on the foreign partner's distributive share of the income on the earlier of the date that a Schedule K-1 (Form 1065) is provided or mailed to the partner or the due date for furnishing that schedule. File 2005 taxes online free If the distributable amount consists of effectively connected income, see Partnership Withholding on Effectively Connected Income , later. File 2005 taxes online free A U. File 2005 taxes online free S. File 2005 taxes online free trust is required to withhold on the amount includible in the gross income of a foreign beneficiary to the extent the trust's distributable net income consists of an amount subject to withholding. File 2005 taxes online free To the extent a U. File 2005 taxes online free S. File 2005 taxes online free trust is required to distribute an amount subject to withholding but does not actually distribute the amount, it must withhold on the foreign beneficiary's allocable share at the time the income is required to be reported on Form 1042-S. File 2005 taxes online free Withholding and Reporting Obligations You are required to report payments subject to NRA withholding on Form 1042-S and to file a tax return on Form 1042. File 2005 taxes online free (See Returns Required , later. File 2005 taxes online free ) An exception from reporting may apply to individuals who are not required to withhold from a payment and who do not make the payment in the course of their trade or business. File 2005 taxes online free Form 1099 reporting and backup withholding. File 2005 taxes online free    You also may be responsible as a payer for reporting on Form 1099 payments made to a U. File 2005 taxes online free S. File 2005 taxes online free person. File 2005 taxes online free You must withhold 28% (backup withholding rate) from a reportable payment made to a U. File 2005 taxes online free S. File 2005 taxes online free person that is subject to Form 1099 reporting if any of the following apply. File 2005 taxes online free The U. File 2005 taxes online free S. File 2005 taxes online free person has not provided its taxpayer identification number (TIN) in the manner required. File 2005 taxes online free The IRS notifies you that the TIN furnished by the payee is incorrect. File 2005 taxes online free There has been a notified payee underreporting. File 2005 taxes online free There has been a payee certification failure. File 2005 taxes online free In most cases, a TIN must be provided by a U. File 2005 taxes online free S. File 2005 taxes online free non-exempt recipient on Form W-9, Request for Taxpayer Identification Number and Certification. File 2005 taxes online free A payer files a tax return on Form 945, Annual Return of Withheld Federal Income Tax, for backup withholding. File 2005 taxes online free You may be required to file Form 1099 and, if appropriate, backup withhold, even if you do not make the payments directly to that U. File 2005 taxes online free S. File 2005 taxes online free person. File 2005 taxes online free For example, you are required to report income paid to a foreign intermediary or flow-through entity that collects for a U. File 2005 taxes online free S. File 2005 taxes online free person subject to Form 1099 reporting. File 2005 taxes online free See Identifying the Payee , later, for more information. File 2005 taxes online free Also see Section S. File 2005 taxes online free Special Rules for Reporting Payments Made Through Foreign Intermediaries and Foreign Flow-Through Entities on Form 1099 in the General Instructions for Certain Information Returns. File 2005 taxes online free Foreign persons who provide Form W-8BEN, Form W-8ECI, or Form W-8EXP (or applicable documentary evidence) are exempt from backup withholding and Form 1099 reporting. File 2005 taxes online free Wages paid to employees. File 2005 taxes online free   If you are the employer of a nonresident alien, you generally must withhold taxes at graduated rates. File 2005 taxes online free See Pay for Personal Services Performed , later. File 2005 taxes online free Effectively connected income by partnerships. File 2005 taxes online free   A withholding agent that is a partnership (whether U. File 2005 taxes online free S. File 2005 taxes online free or foreign) is also responsible for withholding on its income effectively connected with a U. File 2005 taxes online free S. File 2005 taxes online free trade or business that is allocable to foreign partners. File 2005 taxes online free See Partnership Withholding on Effectively Connected Income , later, for more information. File 2005 taxes online free U. File 2005 taxes online free S. File 2005 taxes online free real property interest. File 2005 taxes online free   A withholding agent also may be responsible for withholding if a foreign person transfers a U. File 2005 taxes online free S. File 2005 taxes online free real property interest to the agent, or if it is a corporation, partnership, trust, or estate that distributes a U. File 2005 taxes online free S. File 2005 taxes online free real property interest to a shareholder, partner, or beneficiary that is a foreign person. File 2005 taxes online free See U. File 2005 taxes online free S. File 2005 taxes online free Real Property Interest , later. File 2005 taxes online free Persons Subject to NRA Withholding NRA withholding applies only to payments made to a payee that is a foreign person. File 2005 taxes online free It does not apply to payments made to U. File 2005 taxes online free S. File 2005 taxes online free persons. File 2005 taxes online free Usually, you determine the payee's status as a U. File 2005 taxes online free S. File 2005 taxes online free or foreign person based on the documentation that person provides. File 2005 taxes online free See Documentation , later. File 2005 taxes online free However, if you have received no documentation or you cannot reliably associate all or a part of a payment with documentation, then you must apply certain presumption rules, discussed later. File 2005 taxes online free Identifying the Payee In most cases, the payee is the person to whom you make the payment, regardless of whether that person is the beneficial owner of the income. File 2005 taxes online free However, there are situations in which the payee is a person other than the one to whom you actually make a payment. File 2005 taxes online free U. File 2005 taxes online free S. File 2005 taxes online free agent of foreign person. File 2005 taxes online free   If you make a payment to a U. File 2005 taxes online free S. File 2005 taxes online free person and you have actual knowledge that the U. File 2005 taxes online free S. File 2005 taxes online free person is receiving the payment as an agent of a foreign person, you must treat the payment as made to the foreign person. File 2005 taxes online free However, if the U. File 2005 taxes online free S. File 2005 taxes online free person is a financial institution, you may treat the institution as the payee provided you have no reason to believe that the institution will not comply with its own obligation to withhold. File 2005 taxes online free   If the payment is not subject to NRA withholding (for example, gross proceeds from the sales of securities), you must treat the payment as made to a U. File 2005 taxes online free S. File 2005 taxes online free person and not as a payment to a foreign person. File 2005 taxes online free You may be required to report the payment on Form 1099 and, if applicable, backup withhold. File 2005 taxes online free Disregarded entities. File 2005 taxes online free   A business entity that is not a corporation and that has a single owner may be disregarded as an entity separate from its owner (a disregarded entity) for federal tax purposes. File 2005 taxes online free The payee of a payment made to a disregarded entity is the owner of the entity. File 2005 taxes online free   If the owner of the entity is a foreign person, you must apply NRA withholding unless you can treat the foreign owner as a beneficial owner entitled to a reduced rate of withholding. File 2005 taxes online free   If the owner is a U. File 2005 taxes online free S. File 2005 taxes online free person, you do not apply NRA withholding. File 2005 taxes online free However, you may be required to report the payment on Form 1099 and, if applicable, backup withhold. File 2005 taxes online free You may assume that a foreign entity is not a disregarded entity unless you can reliably associate the payment with documentation provided by the owner or you have actual knowledge or reason to know that the foreign entity is a disregarded entity. File 2005 taxes online free Flow-Through Entities The payees of payments (other than income effectively connected with a U. File 2005 taxes online free S. File 2005 taxes online free trade or business) made to a foreign flow-through entity are the owners or beneficiaries of the flow-through entity. File 2005 taxes online free This rule applies for purposes of NRA withholding and for Form 1099 reporting and backup withholding. File 2005 taxes online free Income that is, or is deemed to be, effectively connected with the conduct of a U. File 2005 taxes online free S. File 2005 taxes online free trade or business of a flow-through entity is treated as paid to the entity. File 2005 taxes online free All of the following are flow-through entities. File 2005 taxes online free A foreign partnership (other than a withholding foreign partnership). File 2005 taxes online free A foreign simple or foreign grantor trust (other than a withholding foreign trust). File 2005 taxes online free A fiscally transparent entity receiving income for which treaty benefits are claimed. File 2005 taxes online free See Fiscally transparent entity , later. File 2005 taxes online free In most cases, you treat a payee as a flow-through entity if it provides you with a Form W-8IMY (see Documentation , later) on which it claims such status. File 2005 taxes online free You also may be required to treat the entity as a flow-through entity under the presumption rules, discussed later. File 2005 taxes online free You must determine whether the owners or beneficiaries of a flow-through entity are U. File 2005 taxes online free S. File 2005 taxes online free or foreign persons, how much of the payment relates to each owner or beneficiary, and, if the owner or beneficiary is foreign, whether a reduced rate of NRA withholding applies. File 2005 taxes online free You make these determinations based on the documentation and other information (contained in a withholding statement) that is associated with the flow-through entity's Form W-8IMY. File 2005 taxes online free If you do not have all of the information that is required to reliably associate a payment with a specific payee, you must apply the presumption rules. File 2005 taxes online free See Documentation and Presumption Rules , later. File 2005 taxes online free Withholding foreign partnerships and withholding foreign trusts are not flow-through entities. File 2005 taxes online free Foreign partnerships. File 2005 taxes online free    A foreign partnership is any partnership that is not organized under the laws of any state of the United States or the District of Columbia or any partnership that is treated as foreign under the income tax regulations. File 2005 taxes online free If a foreign partnership is not a withholding foreign partnership, the payees of income are the partners of the partnership, provided the partners are not themselves a flow-through entity or a foreign intermediary. File 2005 taxes online free However, the payee is the partnership itself if the partnership is claiming treaty benefits on the basis that it is not fiscally transparent and that it meets all the other requirements for claiming treaty benefits. File 2005 taxes online free If a partner is a foreign flow-through entity or a foreign intermediary, you apply the payee determination rules to that partner to determine the payees. File 2005 taxes online free Example 1. File 2005 taxes online free A nonwithholding foreign partnership has three partners: a nonresident alien individual; a foreign corporation; and a U. File 2005 taxes online free S. File 2005 taxes online free citizen. File 2005 taxes online free You make a payment of U. File 2005 taxes online free S. File 2005 taxes online free source interest to the partnership. File 2005 taxes online free It gives you a Form W-8IMY with which it associates Form W-8BEN from the nonresident alien; Form W-8BEN from the foreign corporation; and Form W-9 from the U. File 2005 taxes online free S. File 2005 taxes online free citizen. File 2005 taxes online free The partnership also gives you a complete withholding statement that enables you to associate a part of the interest payment to each partner. File 2005 taxes online free You must treat all three partners as the payees of the interest payment as if the payment were made directly to them. File 2005 taxes online free Report the payment to the nonresident alien and the foreign corporation on Forms 1042-S. File 2005 taxes online free Report the payment to the U. File 2005 taxes online free S. File 2005 taxes online free citizen on Form 1099-INT. File 2005 taxes online free Example 2. File 2005 taxes online free A nonwithholding foreign partnership has two partners: a foreign corporation and a nonwithholding foreign partnership. File 2005 taxes online free The second partnership has two partners, both nonresident alien individuals. File 2005 taxes online free You make a payment of U. File 2005 taxes online free S. File 2005 taxes online free source interest to the first partnership. File 2005 taxes online free It gives you a valid Form W-8IMY with which it associates a Form W-8BEN from the foreign corporation and a Form W-8IMY from the second partnership. File 2005 taxes online free In addition, Forms W-8BEN from the partners are associated with the Form W-8IMY from the second partnership. File 2005 taxes online free The Forms W-8IMY from the partnerships have complete withholding statements associated with them. File 2005 taxes online free Because you can reliably associate a part of the interest payment with the Form W-8BEN provided by the foreign corporation and the Forms W-8BEN provided by the nonresident alien individual partners as a result of the withholding statements, you must treat them as the payees of the interest. File 2005 taxes online free Example 3. File 2005 taxes online free You make a payment of U. File 2005 taxes online free S. File 2005 taxes online free source dividends to a withholding foreign partnership. File 2005 taxes online free The partnership has two partners, both foreign corporations. File 2005 taxes online free You can reliably associate the payment with a valid Form W-8IMY from the partnership on which it represents that it is a withholding foreign partnership. File 2005 taxes online free You must treat the partnership as the payee of the dividends. File 2005 taxes online free Foreign simple and grantor trust. File 2005 taxes online free   A trust is foreign unless it meets both of the following tests. File 2005 taxes online free A court within the United States is able to exercise primary supervision over the administration of the trust. File 2005 taxes online free One or more U. File 2005 taxes online free S. File 2005 taxes online free persons have the authority to control all substantial decisions of the trust. File 2005 taxes online free   In most cases, a foreign simple trust is a foreign trust that is required to distribute all of its income annually. File 2005 taxes online free A foreign grantor trust is a foreign trust that is treated as a grantor trust under sections 671 through 679 of the Code. File 2005 taxes online free   The payees of a payment made to a foreign simple trust are the beneficiaries of the trust. File 2005 taxes online free The payees of a payment made to a foreign grantor trust are the owners of the trust. File 2005 taxes online free However, the payee is the foreign simple or grantor trust itself if the trust is claiming treaty benefits on the basis that it is not fiscally transparent and that it meets all the other requirements for claiming treaty benefits. File 2005 taxes online free If the beneficiaries or owners are themselves flow-through entities or foreign intermediaries, you apply the payee determination rules to that beneficiary or owner to determine the payees. File 2005 taxes online free Example. File 2005 taxes online free A foreign simple trust has three beneficiaries: two nonresident alien individuals and a U. File 2005 taxes online free S. File 2005 taxes online free citizen. File 2005 taxes online free You make a payment of interest to the foreign trust. File 2005 taxes online free It gives you a Form W-8IMY with which it associates Forms W-8BEN from the nonresident aliens and a Form W-9 from the U. File 2005 taxes online free S. File 2005 taxes online free citizen. File 2005 taxes online free The trust also gives you a complete withholding statement that enables you to associate a part of the interest payment with the forms provided by each beneficiary. File 2005 taxes online free You must treat all three beneficiaries as the payees of the interest payment as if the payment were made directly to them. File 2005 taxes online free Report the payment to the nonresident aliens on Forms 1042-S. File 2005 taxes online free Report the payment to the U. File 2005 taxes online free S. File 2005 taxes online free citizen on Form 1099-INT. File 2005 taxes online free Fiscally transparent entity. File 2005 taxes online free   If a reduced rate of withholding under an income tax treaty is claimed, a flow-through entity includes any entity in which the interest holder must treat the entity as fiscally transparent. File 2005 taxes online free The determination of whether an entity is fiscally transparent is made on an item of income basis (that is, the determination is made separately for interest, dividends, royalties, etc. File 2005 taxes online free ). File 2005 taxes online free The interest holder in an entity makes the determination by applying the laws of the jurisdiction where the interest holder is organized, incorporated, or otherwise considered a resident. File 2005 taxes online free An entity is considered to be fiscally transparent for the income to the extent the laws of that jurisdiction require the interest holder to separately take into account on a current basis the interest holder's share of the income, whether or not distributed to the interest holder, and the character and source of the income to the interest holder are determined as if the income was realized directly from the source that paid it to the entity. File 2005 taxes online free Subject to the standards of knowledge rules discussed later, you generally make the determination that an entity is fiscally transparent based on a Form W-8IMY provided by the entity. File 2005 taxes online free   The payees of a payment made to a fiscally transparent entity are the interest holders of the entity. File 2005 taxes online free Example. File 2005 taxes online free Entity A is a business organization organized under the laws of country X that has an income tax treaty in force with the United States. File 2005 taxes online free A has two interest holders, B and C. File 2005 taxes online free B is a corporation organized under the laws of country Y. File 2005 taxes online free C is a corporation organized under the laws of country Z. File 2005 taxes online free Both countries Y and Z have an income tax treaty in force with the United States. File 2005 taxes online free A receives royalty income from U. File 2005 taxes online free S. File 2005 taxes online free sources that is not effectively connected with the conduct of a trade or business in the United States. File 2005 taxes online free For U. File 2005 taxes online free S. File 2005 taxes online free income tax purposes, A is treated as a partnership. File 2005 taxes online free Country X treats A as a partnership and requires the interest holders in A to separately take into account on a current basis their respective shares of the income paid to A even if the income is not distributed. File 2005 taxes online free The laws of country X provide that the character and source of the income to A's interest holders are determined as if the income was realized directly from the source that paid it to A. File 2005 taxes online free Accordingly, A is fiscally transparent in its jurisdiction, country X. File 2005 taxes online free B and C are not fiscally transparent under the laws of their respective countries of incorporation. File 2005 taxes online free Country Y requires B to separately take into account on a current basis B's share of the income paid to A, and the character and source of the income to B is determined as if the income was realized directly from the source that paid it to A. File 2005 taxes online free Accordingly, A is fiscally transparent for that income under the laws of country Y, and B is treated as deriving its share of the U. File 2005 taxes online free S. File 2005 taxes online free source royalty income for purposes of the U. File 2005 taxes online free S. File 2005 taxes online free -Y income tax treaty. File 2005 taxes online free Country Z, on the other hand, treats A as a corporation and does not require C to take into account its share of A's income on a current basis whether or not distributed. File 2005 taxes online free Therefore, A is not treated as fiscally transparent under the laws of country Z. File 2005 taxes online free Accordingly, C is not treated as deriving its share of the U. File 2005 taxes online free S. File 2005 taxes online free source royalty income for purposes of the U. File 2005 taxes online free S. File 2005 taxes online free -Z income tax treaty. File 2005 taxes online free Foreign Intermediaries In most cases, if you make payments to a foreign intermediary, the payees are the persons for whom the foreign intermediary collects the payment, such as account holders or customers, not the intermediary itself. File 2005 taxes online free This rule applies for purposes of NRA withholding and for Form 1099 reporting and backup withholding. File 2005 taxes online free You may, however, treat a qualified intermediary that has assumed primary withholding responsibility for a payment as the payee, and you are not required to withhold. File 2005 taxes online free An intermediary is a custodian, broker, nominee, or any other person that acts as an agent for another person. File 2005 taxes online free A foreign intermediary is either a qualified intermediary or a nonqualified intermediary. File 2005 taxes online free In most cases, you determine whether an entity is a qualified intermediary or a nonqualified intermediary based on the representations the intermediary makes on Form W-8IMY. File 2005 taxes online free You must determine whether the customers or account holders of a foreign intermediary are U. File 2005 taxes online free S. File 2005 taxes online free or foreign persons and, if the account holder or customer is foreign, whether a reduced rate of NRA withholding applies. File 2005 taxes online free You make these determinations based on the foreign intermediary's Form W-8IMY and associated information and documentation. File 2005 taxes online free If you do not have all of the information or documentation that is required to reliably associate a payment with a payee, you must apply the presumption rules. File 2005 taxes online free See Documentation and Presumption Rules , later. File 2005 taxes online free Nonqualified intermediary. File 2005 taxes online free   A nonqualified intermediary (NQI) is any intermediary that is a foreign person and that is not a qualified intermediary. File 2005 taxes online free The payees of a payment made to an NQI are the customers or account holders on whose behalf the NQI is acting. File 2005 taxes online free Example. File 2005 taxes online free You make a payment of interest to a foreign bank that is a nonqualified intermediary. File 2005 taxes online free The bank gives you a Form W-8IMY and the Forms W-8BEN of two foreign persons, and a Form W-9 from a U. File 2005 taxes online free S. File 2005 taxes online free person for whom the bank is collecting the payments. File 2005 taxes online free The bank also associates with its Form W-8IMY a withholding statement on which it allocates the interest payment to each account holder and provides all other information required to be on the withholding statement. File 2005 taxes online free The account holders are the payees of the interest payment. File 2005 taxes online free You should report the part of the interest paid to the two foreign persons on Forms 1042-S and the part paid to the U. File 2005 taxes online free S. File 2005 taxes online free person on Form 1099-INT. File 2005 taxes online free Qualified intermediary. File 2005 taxes online free   A qualified intermediary (QI) is any foreign intermediary (or foreign branch of a U. File 2005 taxes online free S. File 2005 taxes online free intermediary) that has entered into a qualified intermediary withholding agreement (discussed later) with the IRS. File 2005 taxes online free You may treat a QI as a payee to the extent the QI assumes primary withholding responsibility or primary Form 1099 reporting and backup withholding responsibility for a payment. File 2005 taxes online free In this situation, the QI is required to withhold the tax. File 2005 taxes online free You can determine whether a QI has assumed responsibility from the Form W-8IMY provided by the QI. File 2005 taxes online free   A payment to a QI to the extent it does not assume primary NRA withholding responsibility is considered made to the person on whose behalf the QI acts. File 2005 taxes online free If a QI does not assume Form 1099 reporting and backup withholding responsibility, you must report on Form 1099 and, if applicable, backup withhold as if you were making the payment directly to the U. File 2005 taxes online free S. File 2005 taxes online free person. File 2005 taxes online free Branches of financial institutions. File 2005 taxes online free   Branches of financial institutions are not permitted to operate as QIs if they are located outside of countries having approved “know-your-customer” (KYC) rules. File 2005 taxes online free The countries with approved KYC rules are listed on IRS. File 2005 taxes online free gov. File 2005 taxes online free QI withholding agreement. File 2005 taxes online free   Foreign financial institutions and foreign branches of U. File 2005 taxes online free S. File 2005 taxes online free financial institutions can enter into an agreement with the IRS to be a qualified intermediary. File 2005 taxes online free   A QI is entitled to certain simplified withholding and reporting rules. File 2005 taxes online free In general, there are three major areas whereby intermediaries with QI status are afforded such simplified treatment. File 2005 taxes online free   To apply for QI status, complete Form 14345, Qualified Intermediary Application, and Form SS-4, Application for Employer Identification Number. File 2005 taxes online free These forms, and the procedures required to obtain a QI withholding agreement are available at www. File 2005 taxes online free irs. File 2005 taxes online free gov/Businesses/Corporations/Qualified-Intermediaries-(QI). File 2005 taxes online free Documentation. File 2005 taxes online free   A QI is not required to forward documentation obtained from foreign account holders to the U. File 2005 taxes online free S. File 2005 taxes online free withholding agent from whom the QI receives a payment of U. File 2005 taxes online free S. File 2005 taxes online free source income. File 2005 taxes online free The QI maintains such documentation at its location and provides the U. File 2005 taxes online free S. File 2005 taxes online free withholding agent with withholding rate pools. File 2005 taxes online free A withholding rate pool is a payment of a single type of income that is subject to a single rate of withholding. File 2005 taxes online free   A QI is required to provide the U. File 2005 taxes online free S. File 2005 taxes online free withholding agent with information regarding U. File 2005 taxes online free S. File 2005 taxes online free persons subject to Form 1099 information reporting unless the QI assumes the primary obligation to do Form 1099 reporting and backup withholding. File 2005 taxes online free   If a QI obtains documentary evidence under the “know-your-customer” rules that apply to the QI under local law, and the documentary evidence is of a type specified in an attachment to the QI agreement, the documentary evidence remains valid until there is a change in circumstances or the QI knows the information is incorrect. File 2005 taxes online free This indefinite validity period rule does not apply to Forms W-8 or to documentary evidence that is not of the type specified in the attachment to the agreement. File 2005 taxes online free Form 1042-S reporting. File 2005 taxes online free   A QI is permitted to report payments made to its direct foreign account holders on a pooled basis rather than reporting payments to each direct account holder specifically. File 2005 taxes online free Pooled basis reporting is not available for payments to certain account holders, such as a nonqualified intermediary or a flow-through entity (discussed earlier). File 2005 taxes online free Collective refund procedures. File 2005 taxes online free   A QI may seek a refund on behalf of its direct account holders. File 2005 taxes online free The direct account holders, therefore, are not required to file returns with the IRS to obtain refunds, but rather may obtain them from the QI. File 2005 taxes online free U. File 2005 taxes online free S. File 2005 taxes online free branches of foreign banks and foreign insurance companies. File 2005 taxes online free   Special rules apply to a U. File 2005 taxes online free S. File 2005 taxes online free branch of a foreign bank subject to Federal Reserve Board supervision or a foreign insurance company subject to state regulatory supervision. File 2005 taxes online free If you agree to treat the branch as a U. File 2005 taxes online free S. File 2005 taxes online free person, you may treat the branch as a U. File 2005 taxes online free S. File 2005 taxes online free payee for a payment subject to NRA withholding provided you receive a Form W-8IMY from the U. File 2005 taxes online free S. File 2005 taxes online free branch on which the agreement is evidenced. File 2005 taxes online free If you treat the branch as a U. File 2005 taxes online free S. File 2005 taxes online free payee, you are not required to withhold. File 2005 taxes online free Even though you agree to treat the branch as a U. File 2005 taxes online free S. File 2005 taxes online free person, you must report the payment on Form 1042-S. File 2005 taxes online free   A financial institution organized in a U. File 2005 taxes online free S. File 2005 taxes online free possession is treated as a U. File 2005 taxes online free S. File 2005 taxes online free branch. File 2005 taxes online free The special rules discussed in this section apply to a possessions financial institution. File 2005 taxes online free   If you are paying a U. File 2005 taxes online free S. File 2005 taxes online free branch an amount that is not subject to NRA withholding, treat the payment as made to a foreign person, irrespective of any agreement to treat the branch as a U. File 2005 taxes online free S. File 2005 taxes online free person for amounts subject to NRA withholding. File 2005 taxes online free Consequently, amounts not subject to NRA withholding that are paid to a U. File 2005 taxes online free S. File 2005 taxes online free branch are not subject to Form 1099 reporting or backup withholding. File 2005 taxes online free   Alternatively, a U. File 2005 taxes online free S. File 2005 taxes online free branch may provide you with a Form W-8IMY with which it associates the documentation of the persons on whose behalf it acts. File 2005 taxes online free In this situation, the payees are the persons on whose behalf the branch acts provided you can reliably associate the payment with valid documentation from those persons. File 2005 taxes online free See Nonqualified Intermediaries under  Documentation, later. File 2005 taxes online free   If the U. File 2005 taxes online free S. File 2005 taxes online free branch does not provide you with a Form W-8IMY, then you should treat a payment subject to NRA withholding as made to the foreign person of which the branch is a part and the income as effectively connected with the conduct of a trade or business in the United States. File 2005 taxes online free Withholding foreign partnership and foreign trust. File 2005 taxes online free   A withholding foreign partnership (WP) is any foreign partnership that has entered into a WP withholding agreement with the IRS and is acting in that capacity. File 2005 taxes online free A withholding foreign trust (WT) is a foreign simple or grantor trust that has entered into a WT withholding agreement with the IRS and is acting in that capacity. File 2005 taxes online free   A WP or WT may act in that capacity only for payments of amounts subject to NRA withholding that are distributed to, or included in the distributive share of, its direct partners, beneficiaries, or owners. File 2005 taxes online free A WP or WT acting in that capacity must assume NRA withholding responsibility for these amounts. File 2005 taxes online free You may treat a WP or WT as a payee if it has provided you with documentation (discussed later) that represents that it is acting as a WP or WT for such amounts. File 2005 taxes online free WP and WT withholding agreements. File 2005 taxes online free   The WP and WT withholding agreements and the application procedures for the agreements are in Revenue Procedure 2003-64. File 2005 taxes online free Also see the following items. File 2005 taxes online free Revenue Procedure 2004-21. File 2005 taxes online free Revenue Procedure 2005-77. File 2005 taxes online free Employer identification number (EIN). File 2005 taxes online free   A completed Form SS-4 must be submitted with the application for being a WP or WT. File 2005 taxes online free The WP or WT will be assigned a WP-EIN or WT-EIN to be used only when acting in that capacity. File 2005 taxes online free Documentation. File 2005 taxes online free   A WP or WT must provide you with a Form W-8IMY that certifies that the WP or WT is acting in that capacity and a written statement identifying the amounts for which it is so acting. File 2005 taxes online free The statement is not required to contain withholding rate pool information or any information relating to the identity of a direct partner, beneficiary, or owner. File 2005 taxes online free The Form W-8IMY must contain the WP-EIN or WT-EIN. File 2005 taxes online free Foreign Persons A payee is subject to NRA withholding only if it is a foreign person. File 2005 taxes online free A foreign person includes a nonresident alien individual, foreign corporation, foreign partnership, foreign trust, foreign estate, and any other person that is not a U. File 2005 taxes online free S. File 2005 taxes online free person. File 2005 taxes online free It also includes a foreign branch of a U. File 2005 taxes online free S. File 2005 taxes online free financial institution if the foreign branch is a qualified intermediary. File 2005 taxes online free In most cases, the U. File 2005 taxes online free S. File 2005 taxes online free branch of a foreign corporation or partnership is treated as a foreign person. File 2005 taxes online free Nonresident alien. File 2005 taxes online free   A nonresident alien is an individual who is not a U. File 2005 taxes online free S. File 2005 taxes online free citizen or a resident alien. File 2005 taxes online free A resident of a foreign country under the residence article of an income tax treaty is a nonresident alien individual for purposes of withholding. File 2005 taxes online free Married to U. File 2005 taxes online free S. File 2005 taxes online free citizen or resident alien. File 2005 taxes online free   Nonresident alien individuals married to U. File 2005 taxes online free S. File 2005 taxes online free citizens or resident aliens may choose to be treated as resident aliens for certain income tax purposes. File 2005 taxes online free However, these individuals are still subject to the NRA withholding rules that apply to nonresident aliens for all income except wages. File 2005 taxes online free Wages paid to these individuals are subject to graduated withholding. File 2005 taxes online free See Wages Paid to Employees—Graduated Withholding . File 2005 taxes online free Resident alien. File 2005 taxes online free   A resident alien is an individual who is not a citizen or national of the United States and who meets either the green card test or the substantial presence test for the calendar year. File 2005 taxes online free Green card test. File 2005 taxes online free An alien is a resident alien if the individual was a lawful permanent resident of the United States at any time during the calendar year. File 2005 taxes online free This is known as the green card test because these aliens hold immigrant visas (also known as green cards). File 2005 taxes online free Substantial presence test. File 2005 taxes online free An alien is considered a resident alien if the individual meets the substantial presence test for the calendar year. File 2005 taxes online free Under this test, the individual must be physically present in the United States on at least: 31 days during the current calendar year, and 183 days during the current year and the 2 preceding years, counting all the days of physical presence in the current year, but only 1/3 the number of days of presence in the first preceding year, and only 1/6 the number of days in the second preceding year. File 2005 taxes online free   In most cases, the days the alien is in the United States as a teacher, student, or trainee on an “F,” “J,” “M,” or “Q” visa are not counted. File 2005 taxes online free This exception is for a limited period of time. File 2005 taxes online free   For more information on resident and nonresident status, the tests for residence, and the exceptions to them, see Publication 519. File 2005 taxes online free Note. File 2005 taxes online free   If your employee is late in notifying you that his or her status changed from nonresident alien to resident alien, you may have to make an adjustment to Form 941 if that employee was exempt from withholding of social security and Medicare taxes as a nonresident alien. File 2005 taxes online free For more information on making adjustments, see chapter 13 of Publication 15 (Circular E). File 2005 taxes online free Resident of a U. File 2005 taxes online free S. File 2005 taxes online free possession. File 2005 taxes online free   A bona fide resident of Puerto Rico, the U. File 2005 taxes online free S. File 2005 taxes online free Virgin Islands, Guam, the Commonwealth of the Northern Mariana Islands (CNMI), or American Samoa who is not a U. File 2005 taxes online free S. File 2005 taxes online free citizen or a U. File 2005 taxes online free S. File 2005 taxes online free national is treated as a nonresident alien for the withholding rules explained here. File 2005 taxes online free A bona fide resident of a possession is someone who: Meets the presence test, Does not have a tax home outside the possession, and Does not have a closer connection to the United States or to a foreign country than to the possession. File 2005 taxes online free   For more information, see Publication 570, Tax Guide for Individuals With Income From U. File 2005 taxes online free S. File 2005 taxes online free Possessions. File 2005 taxes online free Foreign corporations. File 2005 taxes online free   A foreign corporation is one that does not fit the definition of a domestic corporation. File 2005 taxes online free A domestic corporation is one that was created or organized in the United States or under the laws of the United States, any of its states, or the District of Columbia. File 2005 taxes online free Guam or Northern Mariana Islands corporations. File 2005 taxes online free   A corporation created or organized in, or under the laws of, Guam or the CNMI is not considered a foreign corporation for the purpose of withholding tax for the tax year if: At all times during the tax year less than 25% in value of the corporation's stock is owned, directly or indirectly, by foreign persons; and At least 20% of the corporation's gross income is derived from sources within Guam or the CNMI for the 3-year period ending with the close of the preceding tax year of the corporation (or the period the corporation has been in existence, if less). File 2005 taxes online free Note. File 2005 taxes online free   The provisions discussed below under U. File 2005 taxes online free S. File 2005 taxes online free Virgin Islands and American Samoa corporations will apply to Guam or CNMI corporations when an implementing agreement is in effect between the United States and that possession. File 2005 taxes online free U. File 2005 taxes online free S. File 2005 taxes online free Virgin Islands and American Samoa corporations. File 2005 taxes online free   A corporation created or organized in, or under the laws of, the U. File 2005 taxes online free S. File 2005 taxes online free Virgin Islands or American Samoa is not considered a foreign corporation for the purposes of withholding tax for the tax year if: At all times during the tax year less than 25% in value of the corporation's stock is owned, directly or indirectly, by foreign persons, At least 65% of the corporation's gross income is effectively connected with the conduct of a trade or business in the U. File 2005 taxes online free S. File 2005 taxes online free Virgin Islands, American Samoa, Guam, the CNMI, or the United States for the 3-year period ending with the close of the tax year of the corporation (or the period the corporation or any predecessor has been in existence, if less), and No substantial part of the income of the corporation is used, directly or indirectly, to satisfy obligations to a person who is not a bona fide resident of the U. File 2005 taxes online free S. File 2005 taxes online free Virgin Islands, American Samoa, Guam, the CNMI, or the United States. File 2005 taxes online free Foreign private foundations. File 2005 taxes online free   A private foundation that was created or organized under the laws of a foreign country is a foreign private foundation. File 2005 taxes online free Gross investment income from sources within the United States paid to a qualified foreign private foundation is subject to NRA withholding at a 4% rate (unless exempted by a treaty) rather than the ordinary statutory 30% rate. File 2005 taxes online free Other foreign organizations, associations, and charitable institutions. File 2005 taxes online free   An organization may be exempt from income tax under section 501(a) of the Internal Revenue Code even if it was formed under foreign law. File 2005 taxes online free In most cases, you do not have to withhold tax on payments of income to these foreign tax-exempt organizations unless the IRS has determined that they are foreign private foundations. File 2005 taxes online free   Payments to these organizations, however, must be reported on Form 1042-S, even though no tax is withheld. File 2005 taxes online free   You must withhold tax on the unrelated business income (as described in Publication 598, Tax on Unrelated Business Income of Exempt Organizations) of foreign tax-exempt organizations in the same way that you would withhold tax on similar income of nonexempt organizations. File 2005 taxes online free U. File 2005 taxes online free S. File 2005 taxes online free branches of foreign persons. File 2005 taxes online free   In most cases, a payment to a U. File 2005 taxes online free S. File 2005 taxes online free branch of a foreign person is a payment made to the foreign person. File 2005 taxes online free However, you may treat payments to U. File 2005 taxes online free S. File 2005 taxes online free branches of foreign banks and foreign insurance companies (discussed earlier) that are subject to U. File 2005 taxes online free S. File 2005 taxes online free regulatory supervision as payments made to a U. File 2005 taxes online free S. File 2005 taxes online free person, if you and the U. File 2005 taxes online free S. File 2005 taxes online free branch have agreed to do so, and if their agreement is evidenced by a withholding certificate, Form W-8IMY. File 2005 taxes online free For this purpose, a financial institution organized under the laws of a U. File 2005 taxes online free S. File 2005 taxes online free possession is treated as a U. File 2005 taxes online free S. File 2005 taxes online free branch. File 2005 taxes online free Documentation In most cases, you must withhold 30% from the gross amount paid to a foreign payee unless you can reliably associate the payment with valid documentation that establishes either of the following. File 2005 taxes online free The payee is a U. File 2005 taxes online free S. File 2005 taxes online free person. File 2005 taxes online free The payee is a foreign person that is the beneficial owner of the income and is entitled to a reduced rate of withholding. File 2005 taxes online free In most cases, you must get the documentation before you make the payment. File 2005 taxes online free The documentation is not valid if you know, or have reason to know, that it is unreliable or incorrect. File 2005 taxes online free See Standards of Knowledge , later. File 2005 taxes online free If you cannot reliably associate a payment with valid documentation, you must use the presumption rules discussed later. File 2005 taxes online free For example, if you do not have documentation or you cannot determine the part of a payment that is allocable to specific documentation, you must use the presumption rules. File 2005 taxes online free The specific types of documentation are discussed in this section. File 2005 taxes online free However, see Withholding on Specific Income , later, as well as the instructions to the particular forms. File 2005 taxes online free As the withholding agent, you also may want to see the Instructions for the Requester of Forms W-8BEN, W-8ECI, W-8EXP, and W-8IMY. File 2005 taxes online free Section 1446 withholding. File 2005 taxes online free   Under section 1446 of the Code, a partnership must withhold tax on its effectively connected income allocable to a foreign partner. File 2005 taxes online free In most cases, a partnership determines if a partner is a foreign partner and the partner's tax classification based on the withholding certificate provided by the partner. File 2005 taxes online free This is the same documentation that is filed for NRA withholding, but may require additional information as discussed under each of the forms in this section. File 2005 taxes online free Joint owners. File 2005 taxes online free    If you make a payment to joint owners, you need to get documentation from each owner. File 2005 taxes online free Form W-9. File 2005 taxes online free   In most cases, you can treat the payee as a U. File 2005 taxes online free S. File 2005 taxes online free person if the payee gives you a Form W-9. File 2005 taxes online free The Form W-9 can be used only by a U. File 2005 taxes online free S. File 2005 taxes online free person and must contain the payee's taxpayer identification number (TIN). File 2005 taxes online free If there is more than one owner, you may treat the total amount as paid to a U. File 2005 taxes online free S. File 2005 taxes online free person if any one of the owners gives you a Form W-9. File 2005 taxes online free See U. File 2005 taxes online free S. File 2005 taxes online free Taxpayer Identification Numbers , later. File 2005 taxes online free U. File 2005 taxes online free S. File 2005 taxes online free persons are not subject to NRA withholding, but may be subject to Form 1099 reporting and backup withholding. File 2005 taxes online free Form W-8. File 2005 taxes online free   In most cases, a foreign payee of the income should give you a form in the Form W-8 series. File 2005 taxes online free Until further notice, you can rely upon Forms W-8 that contain a P. File 2005 taxes online free O. File 2005 taxes online free box as a permanent residence address provided you do not know, or have reason to know, that the person providing the form is a U. File 2005 taxes online free S. File 2005 taxes online free person and that a street address is available. File 2005 taxes online free You may rely on Forms W-8 for which there is a U. File 2005 taxes online free S. File 2005 taxes online free mailing address provided you received the form prior to December 31, 2001. File 2005 taxes online free   If certain requirements are met, the foreign person can give you documentary evidence, rather than a Form W-8. File 2005 taxes online free You can rely on documentary evidence in lieu of a Form W-8 for a payment made in a U. File 2005 taxes online free S. File 2005 taxes online free possession. File 2005 taxes online free Other documentation. File 2005 taxes online free   Other documentation may be required to claim an exemption from, or a reduced rate of, withholding on pay for personal services. File 2005 taxes online free The nonresident alien individual may have to give you a Form W-4 or a Form 8233, Exemption From Withholding on Compensation for Independent (and Certain Dependent) Personal Services of a Nonresident Alien Individual. File 2005 taxes online free These forms are discussed in Pay for Personal Services Performed under Withholding on Specific Income. File 2005 taxes online free Beneficial Owners If all the appropriate requirements have been established on a Form W-8BEN, W-8ECI, W-8EXP or, if applicable, on documentary evidence, you may treat the payee as a foreign beneficial owner. File 2005 taxes online free Form W-8BEN, Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding. File 2005 taxes online free   This form is used by a foreign person to: Establish foreign status; Claim that such person is the beneficial owner of the income for which the form is being furnished or a partner in a partnership subject to section 1446 withholding; and If applicable, claim a reduced rate of, or exemption from, withholding under an income tax treaty. File 2005 taxes online free   Form W-8BEN also may be used to claim that the foreign person is exempt from Form 1099 reporting and backup withholding for income that is not subject to NRA withholding. File 2005 taxes online free For example, a foreign person may provide a Form W-8BEN to a broker to establish that the gross proceeds from the sale of securities are not subject to Form 1099 reporting or backup withholding. File 2005 taxes online free Claiming treaty benefits. File 2005 taxes online free   You may apply a reduced rate of withholding to a foreign person that provides a Form W-8BEN claiming a reduced rate of withholding under an income tax treaty only if the person provides a U. File 2005 taxes online free S. File 2005 taxes online free TIN and certifies that: It is a resident of a treaty country; It is the beneficial owner of the income; If it is an entity, it derives the income within the meaning of section 894 of the Internal Revenue Code (it is not fiscally transparent); and It meets any limitation on benefits provision contained in the treaty, if applicable. File 2005 taxes online free   If the foreign beneficial owner claiming a treaty benefit is related to you, the foreign beneficial owner also must certify on Form W-8BEN that it will file Form 8833, Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b), if the amount subject to NRA withholding received during a calendar year exceeds, in the aggregate, $500,000. File 2005 taxes online free   An entity derives income for which it is claiming treaty benefits only if the entity is not treated as fiscally transparent for that income. File 2005 taxes online free See Fiscally transparent entity discussed earlier under Flow-Through Entities. File 2005 taxes online free   Limitations on benefits provisions generally prohibit third country residents from obtaining treaty benefits. File 2005 taxes online free For example, a foreign corporation may not be entitled to a reduced rate of withholding unless a minimum percentage of its owners are citizens or residents of the United States or the treaty country. File 2005 taxes online free   The exemptions from, or reduced rates of, U. File 2005 taxes online free S. File 2005 taxes online free tax vary under each treaty. File 2005 taxes online free You must check the provisions of the tax treaty that apply. File 2005 taxes online free Tables at the end of this publication show the countries with which the United States has income tax treaties and the rates of withholding that apply in cases where all conditions of the particular treaty articles are satisfied. File 2005 taxes online free   If you know, or have reason to know, that an owner of income is not eligible for treaty benefits claimed, you must not apply the treaty rate. File 2005 taxes online free You are not, however, responsible for misstatements on a Form W-8, documentary evidence, or statements accompanying documentary evidence for which you did not have actual knowledge, or reason to know, that the statements were incorrect. File 2005 taxes online free Exceptions to TIN requirement. File 2005 taxes online free   A foreign person does not have to provide a TIN to claim a reduced rate of withholding under a treaty if the requirements for the following exceptions are met. File 2005 taxes online free Income from marketable securities (discussed next). File 2005 taxes online free Unexpected payments to an individual (discussed under U. File 2005 taxes online free S. File 2005 taxes online free Taxpayer Identification Numbers ). File 2005 taxes online free Marketable securities. File 2005 taxes online free   A Form W-8BEN provided to claim treaty benefits does not need a U. File 2005 taxes online free S. File 2005 taxes online free TIN if the foreign beneficial owner is claiming the benefits on income from marketable securities. File 2005 taxes online free For this purpose, income from a marketable security consists of the following items. File 2005 taxes online free Dividends and interest from stocks and debt obligations that are actively traded. File 2005 taxes online free Dividends from any redeemable security issued by an investment company registered under the Investment Company Act of 1940 (mutual fund). File 2005 taxes online free Dividends, interest, or royalties from units of beneficial interest in a unit investment trust that are (or were upon issuance) publicly offered and are registered with the SEC under the Securities Act of 1933. File 2005 taxes online free Income related to loans of any of the above securities. File 2005 taxes online free Offshore accounts. File 2005 taxes online free   If a payment is made outside the United States to an offshore account, a payee may give you documentary evidence, rather than Form W-8BEN. File 2005 taxes online free   In most cases, a payment is made outside the United States if you complete the acts necessary to effect the payment outside the United States. File 2005 taxes online free However, an amount paid by a bank or other financial institution on a deposit or account usually will be treated as paid at the branch or office where the amount is credited. File 2005 taxes online free An offshore account is an account maintained at an office or branch of a U. File 2005 taxes online free S. File 2005 taxes online free or foreign bank or other financial institution at any location outside the United States. File 2005 taxes online free   You may rely on documentary evidence given to you by a nonqualified intermediary or a flow-through entity with its Form W-8IMY. File 2005 taxes online free This rule applies even though you make the payment to a nonqualified intermediary or flow-through entity in the United States. File 2005 taxes online free In most cases, the nonqualified intermediary or flow-through entity that gives you documentary evidence also will have to give you a withholding statement, discussed later. File 2005 taxes online free Documentary evidence. File 2005 taxes online free   You may apply a reduced rate of withholding to income from marketable securities (discussed earlier) paid outside the United States to an offshore account if the beneficial owner gives you documentary evidence in place of a Form W-8BEN. File 2005 taxes online free To claim treaty benefits, the documentary evidence must be one of the following: A certificate of residence that: Is issued by a tax official of the treaty country of which the foreign beneficial owner claims to be a resident, States that the person has filed its most recent income tax return as a resident of that country, and Is issued within 3 years prior to being presented to you. File 2005 taxes online free Documentation for an individual that: Includes the individual's name, address, and photograph, Is an official document issued by an authorized governmental body, and Is issued no more than 3 years prior to being presented to you. File 2005 taxes online free Documentation for an entity that: Includes the name of the entity, Includes the address of its principal office in the treaty country, and Is an official document issued by an authorized governmental body. File 2005 taxes online free In addition to the documentary evidence, a foreign beneficial owner that is an entity must provide a statement that it derives the income for which it claims treaty benefits and that it meets one or more of the conditions set forth in a limitation on benefits article, if any, (or similar provision) contained in the applicable treaty. File 2005 taxes online free 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. File 2005 taxes online free   This form is used by a foreign person to: Establish foreign status, Claim that such person is the beneficial owner of the income for which the form is being furnished, and Claim that the income is effectively connected with the conduct of a trade or business in the United States. File 2005 taxes online free (See Effectively Connected Income , later. File 2005 taxes online free )   Effectively connected income for which a valid Form W-8ECI has been provided is generally not subject to NRA withholding. File 2005 taxes online free   If a partner submits this form to a partnership, the income claimed to be effectively connected with the conduct of a U. File 2005 taxes online free S. File 2005 taxes online free trade or business is subject to withholding under section 1446. File 2005 taxes online free If the partner has made, or will make, an election under section 871(d) or 882(d), the partner must submit Form W-8ECI, and attach a copy of the election, or a statement of intent to elect, to the form. File 2005 taxes online free    If the partner's only effectively connected income is the income allocated from the partnership and the partner is not making the election under section 871(d) or 882(d), the partner should provide Form W-8BEN to the partnership. File 2005 taxes online free Form W-8EXP, Certificate of Foreign Government or Other Foreign Organization for United States Tax Withholding. File 2005 taxes online free   This form is used by a foreign government, international organization, foreign central bank of issue, foreign tax-exempt organization, foreign private foundation, or government of a U. File 2005 taxes online free S. File 2005 taxes online free possession to: Establish foreign status, Claim that such person is the beneficial owner of the income for which the form is being furnished, and Claim a reduced rate of, or an exemption from, withholding as such an entity. File 2005 taxes online free   If the government or organization is a partner in a partnership carrying on a trade or business in the United States, the effectively connected income allocable to the partner is subject to withholding under section 1446. File 2005 taxes online free   See Foreign Governments and Certain Other Foreign Organizations , later. File 2005 taxes online free Foreign Intermediaries and Foreign Flow-Through Entities Payments made to a foreign intermediary or foreign flow-through entity are treated as made to the payees on whose behalf the intermediary or entity acts. File 2005 taxes online free The Form W-8IMY provided by a foreign intermediary or flow-through entity must be accompanied by additional information for you to be able to reliably associate the payment with a payee. File 2005 taxes online free The additional information required depends on the type of intermediary or flow-through entity and the extent of the withholding responsibilities it assumes. File 2005 taxes online free Form W-8IMY, Certificate of Foreign Intermediary, Foreign Flow-Through Entity, or Certain U. File 2005 taxes online free S. File 2005 taxes online free Branches for United States Tax Withholding. File 2005 taxes online free   This form is used by foreign intermediaries and foreign flow-through entities, as well as certain U. File 2005 taxes online free S. File 2005 taxes online free branches, to: Represent that a foreign person is a qualified intermediary or nonqualified intermediary, Represent, if applicable, that the qualified intermediary is assuming primary NRA withholding responsibility and/or primary Form 1099 reporting and backup withholding responsibility, Represent that a foreign partnership or a foreign simple or grantor trust is a withholding foreign partnership or a withholding foreign trust, Represent that a foreign flow-through entity is a nonwithholding foreign partnership, or a nonwithholding foreign trust and that the income is not effectively connected with the conduct of a trade or business in the United States, Represent that the provider is a U. File 2005 taxes online free S. File 2005 taxes online free branch of a foreign bank or insurance company and either is agreeing to be treated as a U. File 2005 taxes online free S. File 2005 taxes online free person or is transmitting documentation of the persons on whose behalf it is acting, or Represent that, for purposes of section 1446, it is an upper-tier foreign partnership or a foreign grantor trust and that the form is being used to transmit the required documentation. File 2005 taxes online free For information on qualifying as an upper-tier foreign partnership, see Regulations section 1. File 2005 taxes online free 1446-5. File 2005 taxes online free Qualified Intermediaries In most cases, a QI is any foreign intermediary that has entered into a QI withholding agreement (discussed earlier) with the IRS. File 2005 taxes online free A foreign intermediary that has received a QI employer identification number (QI-EIN) may represent on Form W-8IMY that it is a QI before it receives a fully executed agreement. File 2005 taxes online free The intermediary can claim that it is a QI until the IRS revokes its QI-EIN. File 2005 taxes online free The IRS will revoke a QI-EIN if the QI agreement is not executed and returned to the IRS within a reasonable period of time after the agreement was sent to the intermediary for signature. File 2005 taxes online free Responsibilities. File 2005 taxes online free   Payments made to a QI that does not assume NRA withholding responsibility are treated as paid to its account holders and customers. File 2005 taxes online free However, a QI is not required to provide you with documentation it obtains from its foreign account holders and customers. File 2005 taxes online free Instead, it provides you with a withholding statement that contains withholding rate pool information. File 2005 taxes online free A withholding rate pool is a payment of a single type of income, determined in accordance with the categories of income reported on Form 1042-S that is subject to a single rate of withholding. File 2005 taxes online free A qualified intermediary is required to provide you with information regarding U. File 2005 taxes online free S. File 2005 taxes online free persons subject to Form 1099 reporting and to provide you withholding rate pool information separately for each such U. File 2005 taxes online free S. File 2005 taxes online free person unless it has assumed Form 1099 reporting and backup withholding responsibility. File 2005 taxes online free For the alternative procedure for providing rate pool information for U. File 2005 taxes online free S. File 2005 taxes online free non-exempt persons, see the Form W-8IMY instructions. File 2005 taxes online free   The withholding statement must: Designate those accounts for which it acts as a qualified intermediary, Designate those accounts for which it assumes primary NRA withholding responsibility and/or primary Form 1099 and backup withholding responsibility, and Provide sufficient information for you to allocate the payment to a withholding rate pool. File 2005 taxes online free   The extent to which you must have withholding rate pool information depends on the withholding and reporting obligations assumed by the QI. File 2005 taxes online free Primary responsibility not assumed. File 2005 taxes online free   If a QI does not assume primary NRA withholding responsibility or primary Form 1099 reporting and backup withholding responsibility for the payment, you can reliably associate the payment with valid documentation only to the extent you can reliably determine the part of the payment that relates to each withholding rate pool for foreign payees. File 2005 taxes online free Unless the alternative procedure applies, the qualified intermediary must provide you with a separate withholding rate pool for each U. File 2005 taxes online free S. File 2005 taxes online free person subject to Form 1099 reporting and/or backup withholding. File 2005 taxes online free The QI must provide a Form W-9 or, in the absence of the form, the name, address, and TIN, if available, for such person. File 2005 taxes online free Primary NRA withholding responsibility assumed. File 2005 taxes online free   If you make a payment to a QI that assumes primary NRA withholding responsibility (but not primary Form 1099 reporting and backup withholding responsibility), you can reliably associate the payment with valid documentation only to the extent you can reliably determine the part of the payment that relates to the withholding rate pool for which the QI assumes primary NRA withholding responsibility and the part of the payment attributable to withholding rate pools for each U. File 2005 taxes online free S. File 2005 taxes online free person, unless the alternative procedure applies, subject to Form 1099 reporting and/or backup withholding. File 2005 taxes online free The QI must provide a Form W-9 or, in the absence of the form, the name, address, and TIN, if available, for such person. File 2005 taxes online free Primary NRA and Form 1099 responsibility assumed. File 2005 taxes online free   If you make a payment to a QI that assumes both primary NRA withholding responsibility and primary Form 1099 reporting and backup withholding responsibility, you can reliably associate a payment with valid documentation provided that you receive a valid Form W-8IMY. File 2005 taxes online free It is not necessary to associate the payment with withholding rate pools. File 2005 taxes online free Example. File 2005 taxes online free You make a payment of dividends to a QI. File 2005 taxes online free It has five customers: two are foreign persons who have provided documentation entitling them to a 15% rate of withholding on dividends; two are foreign persons subject to a 30% rate of withholding on dividends; and one is a U. File 2005 taxes online free S. File 2005 taxes online free individual who provides it with a Form W-9. File 2005 taxes online free Each customer is entitled to 20% of the dividend payment. File 2005 taxes online free The QI does not assume any primary withholding responsibility. File 2005 taxes online free The QI gives you a Form W-8IMY with which it associates the Form W-9 and a withholding statement that allocates 40% of the dividend to a 15% withholding rate pool, 40% to a 30% withholding rate pool, and 20% to the U. File 2005 taxes online free S. File 2005 taxes online free individual. File 2005 taxes online free You should report on Forms 1042-S 40% of the payment as made to a 15% rate dividend pool and 40% of the payment as made to a 30% rate dividend pool. File 2005 taxes online free The part of the payment allocable to the U. File 2005 taxes online free S. File 2005 taxes online free individual (20%) is reportable on Form 1099-DIV. File 2005 taxes online free Smaller partnerships and trusts. File 2005 taxes online free   A QI may apply special rules to a smaller partnership or trust (Joint Account Provision) only if the partnership or trust meets the following conditions. File 2005 taxes online free It is a foreign partnership or foreign simple or grantor trust. File 2005 taxes online free It is a direct account holder of the QI. File 2005 taxes online free It does not have any partner, beneficiary, or owner that is a U. File 2005 taxes online free S. File 2005 taxes online free person or a pass- through partner, beneficiary, or owner. File 2005 taxes online free   For information on these rules, see section 4A. File 2005 taxes online free 01 of the QI agreement. File 2005 taxes online free This is found in Appendix 3 of Revenue Procedure 2003-64. File 2005 taxes online free Also see Revenue Procedure 2004-21. File 2005 taxes online free Related partnerships and trusts. File 2005 taxes online free    A QI may apply special rules to a related partnership or trust only if the partnership or trust meets the following conditions. File 2005 taxes online free It is a foreign partnership or foreign simple or grantor trust. File 2005 taxes online free It is either: A direct account holder of the QI, or An indirect account holder of the QI that is a direct partner, beneficiary, or owner of a partnership or trust to which the QI has applied this rule. File 2005 taxes online free For information on these rules, see section 4A. File 2005 taxes online free 02 of the QI agreement. File 2005 taxes online free This is found in Appendix 3 of Revenue Procedure 2003-64. File 2005 taxes online free Also see Revenue Procedure 2005-77. File 2005 taxes online free Nonqualified Intermediaries If you are making a payment to an NQI, foreign flow-through entity, or U. File 2005 taxes online free S. File 2005 taxes online free branch that is using Form W-8IMY to transmit information about the branch's account holders or customers, you can treat the payment (or a part of the payment) as reliably associated with valid documentation from a specific payee only if, prior to making the payment: You can allocate the payment to a valid Form W-8IMY, You can reliably determine how much of the payment relates to valid documentation provided by a payee (a person that is not itself a foreign intermediary, flow- through entity, or U. File 2005 taxes online free S. File 2005 taxes online free branch), and You have sufficient information to report the payment on Form 1042-S or Form 1099, if reporting is required. File 2005 taxes online free The NQI, flow-through entity, or U. File 2005 taxes online free S. File 2005 taxes online free branch must give you certain information on a withholding statement that is associated with the Form W-8IMY. File 2005 taxes online free A withholding statement must be updated to keep the information accurate prior to each payment. File 2005 taxes online free Withholding statement. File 2005 taxes online free   In most cases, a withholding statement must contain the following information. File 2005 taxes online free The name, address, and TIN (if any, or if required) of each person for whom documentation is provided. File 2005 taxes online free The type of documentation (documentary evidence, Form W-8, or Form W-9) for every person for whom documentation has been provided. File 2005 taxes online free The status of the person for whom the documentation has been provided, such as whether the person is a U. File 2005 taxes online free S. File 2005 taxes online free exempt recipient (U. File 2005 taxes online free S. File 2005 taxes online free person exempt from Form 1099 reporting), U. File 2005 taxes online free S. File 2005 taxes online free non-exempt recipient (U. File 2005 taxes online free S. File 2005 taxes online free person subject to Form 1099 reporting), or a foreign person. File 2005 taxes online free For a foreign person, the statement must indicate whether the person is a beneficial owner or a foreign intermediary, flow-through entity, or a U. File 2005 taxes online free S. File 2005 taxes online free branch. File 2005 taxes online free The type of recipient the person is, based on the recipient codes used on Form 1042-S. File 2005 taxes online free Information allocating each payment, by income type, to each payee (including U. File 2005 taxes online free S. File 2005 taxes online free exempt and U. File 2005 taxes online free S. File 2005 taxes online free non-exempt recipients) for whom documentation has been provided. File 2005 taxes online free The rate of withholding that applies to each foreign person to whom a payment is allocated. File 2005 taxes online free A foreign payee's country of residence. File 2005 taxes online free If a reduced rate of withholding is claimed, the basis for a reduced rate of withholding (for example, portfolio interest, treaty benefit, etc. File 2005 taxes online free ). File 2005 taxes online free In the case of treaty benefits claimed by entities, whether the applicable limitation on benefits statement and the statement that the foreign person derives the income for which treaty benefits are claimed, have been made. File 2005 taxes online free The name, address, and TIN (if any) of any other NQI, flow-through entity, or U. File 2005 taxes online free S. File 2005 taxes online free branch from which the payee will directly receive a payment. File 2005 taxes online free Any other information a withholding agent requests to fulfill its reporting and withholding obligations. File 2005 taxes online free Alternative procedure. File 2005 taxes online free   Under this alternative procedure the NQI can give you the information that allocates each payment to each foreign and U. File 2005 taxes online free S. File 2005 taxes online free exempt recipient by January 31 following the calendar year of payment, rather than prior to the payment being made as otherwise required. File 2005 taxes online free To take advantage of this procedure, the NQI must: (a) inform you, on its withholding statement, that it is using the alternative procedure; and (b) obtain your consent. File 2005 taxes online free You must receive the withholding statement with all the required information (other than item 5) prior to making the payment. File 2005 taxes online free    This alternative procedure cannot be used for payments to U. File 2005 taxes online free S. File 2005 taxes online free non-exempt recipients. File 2005 taxes online free Therefore, an NQI must always provide you with allocation information for all U. File 2005 taxes online free S. File 2005 taxes online free non-exempt recipients prior to a payment being made. File 2005 taxes online free Pooled withholding information. File 2005 taxes online free   If an NQI uses the alternative procedure, it must provide you with withholding rate pool information, as opposed to individual allocation information, prior to the payment of a reportable amount. File 2005 taxes online free A withholding rate pool is a payment of a single type of income (as determined by the income categories on Form 1042-S) that is subject to a single rate of withholding. File 2005 taxes online free For example, an NQI that has foreign account holders receiving royalties and dividends, both subject to the 15% rate, will provide you with information for two withholding rate pools (one for royalties and one for dividends). File 2005 taxes online free The NQI must provide you with the payee specific allocation information (information allocating each payment to each payee) by January 31 following the calendar year of payment. File 2005 taxes online free Failure to provide allocation information. File 2005 taxes online free   If an NQI fails to provide you with the payee specific allocation information for a withholding rate pool by January 31, you must not apply the alternative procedure to any of the NQI's withholding rate pools from that date forward. File 2005 taxes online free You must treat the payees as undocumented and apply the presumption rules, discussed later in Presumption Rules . File 2005 taxes online free An NQI is deemed to have f