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File 2011 Taxes In 2013 Free

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File 2011 Taxes In 2013 Free

File 2011 taxes in 2013 free 6. File 2011 taxes in 2013 free   How To Get Tax Help Table of Contents Low Income Taxpayer Clinics (LITCs). File 2011 taxes in 2013 free Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. File 2011 taxes in 2013 free Free help with your tax return. File 2011 taxes in 2013 free   You can get free help preparing your return nationwide from IRS-certified volunteers. File 2011 taxes in 2013 free The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. File 2011 taxes in 2013 free The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. File 2011 taxes in 2013 free Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. File 2011 taxes in 2013 free In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. File 2011 taxes in 2013 free To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. File 2011 taxes in 2013 free gov, download the IRS2Go app, or call 1-800-906-9887. File 2011 taxes in 2013 free   As part of the TCE program, AARP offers the Tax-Aide counseling program. File 2011 taxes in 2013 free To find the nearest AARP Tax-Aide site, visit AARP's website at www. File 2011 taxes in 2013 free aarp. File 2011 taxes in 2013 free org/money/taxaide or call 1-888-227-7669. File 2011 taxes in 2013 free For more information on these programs, go to IRS. File 2011 taxes in 2013 free gov and enter “VITA” in the search box. File 2011 taxes in 2013 free Internet. File 2011 taxes in 2013 free    IRS. File 2011 taxes in 2013 free gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. File 2011 taxes in 2013 free Download the free IRS2Go app from the iTunes app store or from Google Play. File 2011 taxes in 2013 free Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. File 2011 taxes in 2013 free Check the status of your 2013 refund with the Where's My Refund? application on IRS. File 2011 taxes in 2013 free gov or download the IRS2Go app and select the Refund Status option. File 2011 taxes in 2013 free The IRS issues more than 9 out of 10 refunds in less than 21 days. File 2011 taxes in 2013 free Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. File 2011 taxes in 2013 free You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. File 2011 taxes in 2013 free The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. File 2011 taxes in 2013 free Use the Interactive Tax Assistant (ITA) to research your tax questions. File 2011 taxes in 2013 free No need to wait on the phone or stand in line. File 2011 taxes in 2013 free The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. File 2011 taxes in 2013 free When you reach the response screen, you can print the entire interview and the final response for your records. File 2011 taxes in 2013 free New subject areas are added on a regular basis. File 2011 taxes in 2013 free  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. File 2011 taxes in 2013 free gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. File 2011 taxes in 2013 free You can use the IRS Tax Map, to search publications and instructions by topic or keyword. File 2011 taxes in 2013 free The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. File 2011 taxes in 2013 free When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. File 2011 taxes in 2013 free Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. File 2011 taxes in 2013 free You can also ask the IRS to mail a return or an account transcript to you. File 2011 taxes in 2013 free Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. File 2011 taxes in 2013 free gov or by calling 1-800-908-9946. File 2011 taxes in 2013 free Tax return and tax account transcripts are generally available for the current year and the past three years. File 2011 taxes in 2013 free Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. File 2011 taxes in 2013 free Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. File 2011 taxes in 2013 free If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. File 2011 taxes in 2013 free Check the status of your amended return using Where's My Amended Return? Go to IRS. File 2011 taxes in 2013 free gov and enter Where's My Amended Return? in the search box. File 2011 taxes in 2013 free You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. File 2011 taxes in 2013 free It can take up to 3 weeks from the date you mailed it to show up in our system. File 2011 taxes in 2013 free Make a payment using one of several safe and convenient electronic payment options available on IRS. File 2011 taxes in 2013 free gov. File 2011 taxes in 2013 free Select the Payment tab on the front page of IRS. File 2011 taxes in 2013 free gov for more information. File 2011 taxes in 2013 free Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. File 2011 taxes in 2013 free Figure your income tax withholding with the IRS Withholding Calculator on IRS. File 2011 taxes in 2013 free gov. File 2011 taxes in 2013 free Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. File 2011 taxes in 2013 free Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. File 2011 taxes in 2013 free gov. File 2011 taxes in 2013 free Request an Electronic Filing PIN by going to IRS. File 2011 taxes in 2013 free gov and entering Electronic Filing PIN in the search box. File 2011 taxes in 2013 free Download forms, instructions and publications, including accessible versions for people with disabilities. File 2011 taxes in 2013 free Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. File 2011 taxes in 2013 free gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. File 2011 taxes in 2013 free An employee can answer questions about your tax account or help you set up a payment plan. File 2011 taxes in 2013 free Before you visit, check the Office Locator on IRS. File 2011 taxes in 2013 free gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. File 2011 taxes in 2013 free If you have a special need, such as a disability, you can request an appointment. File 2011 taxes in 2013 free Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. File 2011 taxes in 2013 free Apply for an Employer Identification Number (EIN). File 2011 taxes in 2013 free Go to IRS. File 2011 taxes in 2013 free gov and enter Apply for an EIN in the search box. File 2011 taxes in 2013 free Read the Internal Revenue Code, regulations, or other official guidance. File 2011 taxes in 2013 free Read Internal Revenue Bulletins. File 2011 taxes in 2013 free Sign up to receive local and national tax news and more by email. File 2011 taxes in 2013 free Just click on “subscriptions” above the search box on IRS. File 2011 taxes in 2013 free gov and choose from a variety of options. File 2011 taxes in 2013 free    Phone. File 2011 taxes in 2013 free You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. File 2011 taxes in 2013 free Download the free IRS2Go app from the iTunes app store or from Google Play. File 2011 taxes in 2013 free Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. File 2011 taxes in 2013 free gov, or download the IRS2Go app. File 2011 taxes in 2013 free Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. File 2011 taxes in 2013 free The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. File 2011 taxes in 2013 free Most VITA and TCE sites offer free electronic filing. File 2011 taxes in 2013 free Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. File 2011 taxes in 2013 free Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. File 2011 taxes in 2013 free Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. File 2011 taxes in 2013 free If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. File 2011 taxes in 2013 free The IRS issues more than 9 out of 10 refunds in less than 21 days. File 2011 taxes in 2013 free Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. File 2011 taxes in 2013 free Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. File 2011 taxes in 2013 free The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. File 2011 taxes in 2013 free Note, the above information is for our automated hotline. File 2011 taxes in 2013 free Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. File 2011 taxes in 2013 free Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. File 2011 taxes in 2013 free You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. File 2011 taxes in 2013 free It can take up to 3 weeks from the date you mailed it to show up in our system. File 2011 taxes in 2013 free Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). File 2011 taxes in 2013 free You should receive your order within 10 business days. File 2011 taxes in 2013 free Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. File 2011 taxes in 2013 free If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. File 2011 taxes in 2013 free Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. File 2011 taxes in 2013 free The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. File 2011 taxes in 2013 free These individuals can also contact the IRS through relay services such as the Federal Relay Service. File 2011 taxes in 2013 free    Walk-in. File 2011 taxes in 2013 free You can find a selection of forms, publications and services — in-person. File 2011 taxes in 2013 free Products. File 2011 taxes in 2013 free You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. File 2011 taxes in 2013 free Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. File 2011 taxes in 2013 free Services. File 2011 taxes in 2013 free You can walk in to your local TAC for face-to-face tax help. File 2011 taxes in 2013 free An employee can answer questions about your tax account or help you set up a payment plan. File 2011 taxes in 2013 free Before visiting, use the Office Locator tool on IRS. File 2011 taxes in 2013 free gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. File 2011 taxes in 2013 free    Mail. File 2011 taxes in 2013 free You can send your order for forms, instructions, and publications to the address below. File 2011 taxes in 2013 free You should receive a response within 10 business days after your request is received. File 2011 taxes in 2013 free Internal Revenue Service 1201 N. File 2011 taxes in 2013 free Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. File 2011 taxes in 2013 free The Taxpayer Advocate Service (TAS) is your voice at the IRS. File 2011 taxes in 2013 free Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. File 2011 taxes in 2013 free   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. File 2011 taxes in 2013 free We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. File 2011 taxes in 2013 free You face (or your business is facing) an immediate threat of adverse action. File 2011 taxes in 2013 free You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. File 2011 taxes in 2013 free   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. File 2011 taxes in 2013 free Here's why we can help: TAS is an independent organization within the IRS. File 2011 taxes in 2013 free Our advocates know how to work with the IRS. File 2011 taxes in 2013 free Our services are free and tailored to meet your needs. File 2011 taxes in 2013 free We have offices in every state, the District of Columbia, and Puerto Rico. File 2011 taxes in 2013 free   How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local directory and at Taxpayer Advocate, or call us toll-free at 1-877-777-4778. File 2011 taxes in 2013 free   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. File 2011 taxes in 2013 free If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. File 2011 taxes in 2013 free Low Income Taxpayer Clinics (LITCs). File 2011 taxes in 2013 free   Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals and tax collection disputes. File 2011 taxes in 2013 free Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. File 2011 taxes in 2013 free Visit Taxpayer Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. File 2011 taxes in 2013 free Prev  Up  Next   Home   More Online Publications
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File 2011 taxes in 2013 free 8. File 2011 taxes in 2013 free   Paying Tax Through Withholding or Estimated Tax Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Notification of Alien Status Withholding From CompensationWithholding on Wages Withholding on Pensions Withholding on Tip Income Independent Contractors Withholding From Other IncomeTax Withheld on Partnership Income Withholding on Scholarships and Fellowship Grants Income Entitled to Tax Treaty BenefitsStudents, teachers, and researchers. File 2011 taxes in 2013 free Tax Withheld on Real Property Sales Social Security and Medicare TaxesStudents and Exchange Visitors Agricultural Workers Self-Employment Tax International Social Security Agreements Estimated Tax Form 1040-ES (NR)Fiscal year. File 2011 taxes in 2013 free Introduction This chapter discusses how to pay your U. File 2011 taxes in 2013 free S. File 2011 taxes in 2013 free income tax as you earn or receive income during the year. File 2011 taxes in 2013 free In general, the federal income tax is a pay as you go tax. File 2011 taxes in 2013 free There are two ways to pay as you go. File 2011 taxes in 2013 free Withholding. File 2011 taxes in 2013 free If you are an employee, your employer probably withholds income tax from your pay. File 2011 taxes in 2013 free Tax may also be withheld from certain other income—including pensions, bonuses, commissions, and gambling winnings. File 2011 taxes in 2013 free In each case, the amount withheld is paid to the U. File 2011 taxes in 2013 free S. File 2011 taxes in 2013 free Treasury in your name. File 2011 taxes in 2013 free Estimated tax. File 2011 taxes in 2013 free If you do not pay your tax through withholding, or do not pay enough tax that way, you might have to pay estimated tax. File 2011 taxes in 2013 free People who are in business for themselves generally will have to pay their tax this way. File 2011 taxes in 2013 free You may have to pay estimated tax if you receive income such as dividends, interest, rent, and royalties. File 2011 taxes in 2013 free Estimated tax is used to pay not only income tax, but self-employment tax and alternative minimum tax as well. File 2011 taxes in 2013 free Topics - This chapter discusses: How to notify your employer of your alien status, Income subject to withholding of income tax, Exemptions from withholding, Social security and Medicare taxes, and Estimated tax rules. File 2011 taxes in 2013 free Useful Items - You may want to see: Publication 515 Withholding of Tax on Nonresident Aliens and Foreign Entities 901 U. File 2011 taxes in 2013 free S. File 2011 taxes in 2013 free Tax Treaties Form (and Instructions) W-4 Employee's Withholding Allowance Certificate W-8BEN Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding and Reporting (Individuals) 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 W-9 Request for Taxpayer Identification Number and Certification 1040-ES (NR) U. File 2011 taxes in 2013 free S. File 2011 taxes in 2013 free Estimated Tax for Nonresident Alien Individuals 8233 Exemption From Withholding on Compensation for Independent (and Certain Dependent) Personal Services of a Nonresident Alien Individual 8288-B Application for Withholding Certificate for Dispositions by Foreign Persons of U. File 2011 taxes in 2013 free S. File 2011 taxes in 2013 free Real Property Interests 13930 Application for Central Withholding Agreement See chapter 12 for information about getting these publications and forms. File 2011 taxes in 2013 free Notification of Alien Status You must let your employer know whether you are a resident or a nonresident alien so your employer can withhold the correct amount of tax from your wages. File 2011 taxes in 2013 free If you are a resident alien under the rules discussed in chapter 1, you must file Form W-9 or a similar statement with your employer. File 2011 taxes in 2013 free If you are a nonresident alien under those rules, you must furnish to your employer Form 8233 or Form W-8BEN, establishing that you are a foreign person, or Form W-4, establishing that your compensation is subject to graduated withholding at the same rates as resident aliens or U. File 2011 taxes in 2013 free S. File 2011 taxes in 2013 free citizens. File 2011 taxes in 2013 free If you are a resident alien and you receive income other than wages (such as dividends and royalties) from sources within the United States, file Form W-9 or similar statement with the withholding agent (generally, the payer of the income) so the agent will not withhold tax on the income at the 30% (or lower treaty) rate. File 2011 taxes in 2013 free If you receive this type of income as a nonresident alien, file Form W-8BEN with the withholding agent so that the agent will withhold tax at the 30% (or lower treaty) rate. File 2011 taxes in 2013 free However, if the income is effectively connected with a U. File 2011 taxes in 2013 free S. File 2011 taxes in 2013 free trade or business, file Form W-8ECI instead. File 2011 taxes in 2013 free Withholding From Compensation The following discussion generally applies only to nonresident aliens. File 2011 taxes in 2013 free Tax is withheld from resident aliens in the same manner as U. File 2011 taxes in 2013 free S. File 2011 taxes in 2013 free citizens. File 2011 taxes in 2013 free Wages and other compensation paid to a nonresident alien for services performed as an employee are usually subject to graduated withholding at the same rates as resident aliens and U. File 2011 taxes in 2013 free S. File 2011 taxes in 2013 free citizens. File 2011 taxes in 2013 free Therefore, your compensation, unless it is specifically excluded from the term “wages” by law, or is exempt from tax by treaty, is subject to graduated withholding. File 2011 taxes in 2013 free Withholding on Wages If you are an employee and you receive wages subject to graduated withholding, you will be required to fill out a Form W-4. File 2011 taxes in 2013 free Also fill out Form W-4 for a scholarship or fellowship grant to the extent it represents payment for past, present, or future services and for which you are not claiming a tax treaty withholding exemption on Form 8233 (discussed later under Income Entitled to Tax Treaty Benefits). File 2011 taxes in 2013 free These are services you are required to perform as an employee and as a condition of receiving the scholarship or fellowship (or tuition reduction). File 2011 taxes in 2013 free Nonresident aliens should fill out Form W-4 using the following instructions instead of the instructions on the Form W-4. File 2011 taxes in 2013 free This is because of the restrictions on a nonresident alien's filing status, the limited number of personal exemptions a nonresident alien is allowed, and because a nonresident alien cannot claim the standard deduction. File 2011 taxes in 2013 free Enter your social security number (SSN) on line 2. File 2011 taxes in 2013 free Do not enter an individual taxpayer identification number (ITIN). File 2011 taxes in 2013 free Check only “Single” marital status on line 3 (regardless of your actual marital status). File 2011 taxes in 2013 free Claim only one allowance on line 5, unless you are a resident of Canada, Mexico, or South Korea, or a U. File 2011 taxes in 2013 free S. File 2011 taxes in 2013 free national. File 2011 taxes in 2013 free Write “Nonresident Alien” or “NRA” on the dotted line on line 6. File 2011 taxes in 2013 free You can request additional withholding on line 6 at your option. File 2011 taxes in 2013 free Do not claim “Exempt” withholding status on line 7. File 2011 taxes in 2013 free A U. File 2011 taxes in 2013 free S. File 2011 taxes in 2013 free national is an individual who, although not a U. File 2011 taxes in 2013 free S. File 2011 taxes in 2013 free citizen, owes his or her allegiance to the United States. File 2011 taxes in 2013 free U. File 2011 taxes in 2013 free S. File 2011 taxes in 2013 free nationals include American Samoans, and Northern Mariana Islanders who chose to become U. File 2011 taxes in 2013 free S. File 2011 taxes in 2013 free nationals instead of U. File 2011 taxes in 2013 free S. File 2011 taxes in 2013 free citizens. File 2011 taxes in 2013 free See Withholding on Scholarships and Fellowship Grants later, for how to fill out Form W-4 if you receive a U. File 2011 taxes in 2013 free S. File 2011 taxes in 2013 free source scholarship or fellowship grant that is not a payment for services. File 2011 taxes in 2013 free Students and business apprentices from India. File 2011 taxes in 2013 free   If you are eligible for the benefits of Article 21(2) of the United States-India Income Tax Treaty, you may claim an additional withholding allowance for the standard deduction. File 2011 taxes in 2013 free You can claim an additional withholding allowance for your spouse only if your spouse will have no gross income for 2013 and cannot be claimed as a dependent on another U. File 2011 taxes in 2013 free S. File 2011 taxes in 2013 free taxpayer's 2013 return. File 2011 taxes in 2013 free You may also claim an additional withholding allowance for each of your dependents not admitted to the United States on “F-2,” “J-2,” or “M-2” visas if they meet the same rules that apply to U. File 2011 taxes in 2013 free S. File 2011 taxes in 2013 free citizens. File 2011 taxes in 2013 free Household employees. File 2011 taxes in 2013 free   If you work as a household employee, your employer does not have to withhold income tax. File 2011 taxes in 2013 free However, you may agree to voluntary income tax withholding by filing a Form W-4 with your employer. File 2011 taxes in 2013 free The agreement goes into effect when your employer accepts the agreement by beginning the withholding. File 2011 taxes in 2013 free You or your employer may end the agreement by letting the other know in writing. File 2011 taxes in 2013 free Agricultural workers. File 2011 taxes in 2013 free   If you are an agricultural worker on an H-2A visa, your employer does not have to withhold income tax. File 2011 taxes in 2013 free However, your employer will withhold income tax only if you and your employer agree to withhold. File 2011 taxes in 2013 free In that case, you must provide your employer with a properly completed Form W-4. File 2011 taxes in 2013 free You can find more information about not having tax withheld at www. File 2011 taxes in 2013 free irs. File 2011 taxes in 2013 free gov/Individuals/International-Taxpayers/Foreign-Agricultural-Workers. File 2011 taxes in 2013 free Wages Exempt From Withholding Wages that are exempt from U. File 2011 taxes in 2013 free S. File 2011 taxes in 2013 free income tax under an income tax treaty are generally exempt from withholding. File 2011 taxes in 2013 free For information on how to claim this exemption from withholding, see Income Entitled to Tax Treaty Benefits , later. File 2011 taxes in 2013 free Wages paid to aliens who are residents of American Samoa, Canada, Mexico, Puerto Rico, or the U. File 2011 taxes in 2013 free S. File 2011 taxes in 2013 free Virgin Islands may be exempt from withholding. File 2011 taxes in 2013 free The following paragraphs explain these exemptions. File 2011 taxes in 2013 free Residents of Canada or Mexico engaged in transportation-related employment. File 2011 taxes in 2013 free   Certain residents of Canada or Mexico who enter or leave the United States at frequent intervals are not subject to withholding on their wages. File 2011 taxes in 2013 free These persons either: Perform duties in transportation service between the United States and Canada or Mexico, or Perform duties connected to the construction, maintenance, or operation of a waterway, viaduct, dam, or bridge crossed by, or crossing, the boundary between the United States and Canada or the boundary between the United States and Mexico. File 2011 taxes in 2013 free    This employment is subject to withholding of social security and Medicare taxes unless the services are performed for a railroad. File 2011 taxes in 2013 free   To qualify for the exemption from withholding during a tax year, a Canadian or Mexican resident must give the employer a statement in duplicate with name, address, and identification number, certifying that the resident: Is not a U. File 2011 taxes in 2013 free S. File 2011 taxes in 2013 free citizen or resident, Is a resident of Canada or Mexico, whichever applies, and Expects to perform duties previously described during the tax year in question. File 2011 taxes in 2013 free   The statement can be in any form, but it must be dated and signed by the employee and must include a written declaration that it is made under the penalties of perjury. File 2011 taxes in 2013 free Residents of American Samoa and Puerto Rico. File 2011 taxes in 2013 free   If you are a nonresident alien employee who is a resident of American Samoa or Puerto Rico, wages for services performed in American Samoa or Puerto Rico are generally not subject to withholding unless you are an employee of the United States or any of its agencies in American Samoa or Puerto Rico. File 2011 taxes in 2013 free Residents of the U. File 2011 taxes in 2013 free S. File 2011 taxes in 2013 free Virgin Islands. File 2011 taxes in 2013 free   Nonresident aliens who are bona fide residents of the U. File 2011 taxes in 2013 free S Virgin Islands are not subject to withholding of U. File 2011 taxes in 2013 free S. File 2011 taxes in 2013 free tax on income earned while temporarily employed in the United States. File 2011 taxes in 2013 free This is because those persons pay their income tax to the U. File 2011 taxes in 2013 free S. File 2011 taxes in 2013 free Virgin Islands. File 2011 taxes in 2013 free To avoid having tax withheld on income earned in the United States, bona fide residents of the U. File 2011 taxes in 2013 free S. File 2011 taxes in 2013 free Virgin Islands should write a letter, in duplicate, to their employers, stating that they are bona fide residents of the U. File 2011 taxes in 2013 free S. File 2011 taxes in 2013 free Virgin Islands and expect to pay tax on all income to the U. File 2011 taxes in 2013 free S. File 2011 taxes in 2013 free Virgin Islands. File 2011 taxes in 2013 free Withholding on Pensions If you receive a pension as a result of personal services performed in the United States, the pension income is subject to the 30% (or lower treaty) rate of withholding. File 2011 taxes in 2013 free You may, however, have tax withheld at graduated rates on the portion of the pension that arises from the performance of services in the United States after December 31, 1986. File 2011 taxes in 2013 free You must fill out Form W-8BEN and give it to the withholding agent or payer before the income is paid or credited to you. File 2011 taxes in 2013 free Withholding on Tip Income Tips you receive during the year for services performed in the United States are subject to U. File 2011 taxes in 2013 free S. File 2011 taxes in 2013 free income tax. File 2011 taxes in 2013 free Include them in taxable income. File 2011 taxes in 2013 free In addition, tips received while working for one employer, amounting to $20 or more in a month, are subject to graduated withholding. File 2011 taxes in 2013 free Independent Contractors If there is no employee-employer relationship between you and the person for whom you perform services, your compensation is subject to the 30% (or lower treaty) rate of withholding. File 2011 taxes in 2013 free However, if you are engaged in a trade or business in the United States during the tax year, your compensation for personal services as an independent contractor (independent personal services) may be entirely or partly exempt from withholding if you reach an agreement with the Internal Revenue Service on the amount of withholding required. File 2011 taxes in 2013 free An agreement that you reach with the IRS regarding withholding from your compensation for independent personal services is effective for payments covered by the agreement after it is agreed to by all parties. File 2011 taxes in 2013 free You must agree to timely file an income tax return for the current tax year. File 2011 taxes in 2013 free Central withholding agreements. File 2011 taxes in 2013 free   If you are a nonresident alien entertainer or athlete performing or participating in athletic events in the United States, you may be able to enter into a withholding agreement with the IRS for reduced withholding provided certain requirements are met. File 2011 taxes in 2013 free Under no circumstances will such a withholding agreement reduce taxes withheld to less than the anticipated amount of income tax liability. File 2011 taxes in 2013 free   File Form 13930 and the required attachments with the IRS to request a central withholding agreement. File 2011 taxes in 2013 free Either you or your authorized representative can file the form. File 2011 taxes in 2013 free It should be sent to the IRS at least 45 days before the tour begins or the event occurs. File 2011 taxes in 2013 free Exceptions will be considered on a case by case basis. File 2011 taxes in 2013 free   For more information on the CWA program, go to www. File 2011 taxes in 2013 free irs. File 2011 taxes in 2013 free gov/Individuals/International-Taxpayers/Central-Withholding-Agreements. File 2011 taxes in 2013 free Final payment exemption. File 2011 taxes in 2013 free   Your final payment of compensation during the tax year for independent personal services may be entirely or partly exempt from withholding. File 2011 taxes in 2013 free This exemption is available only once during your tax year and applies to a maximum of $5,000 of compensation. File 2011 taxes in 2013 free To obtain this exemption, you or your agent must give the following statements and information to the Commissioner or his delegate. File 2011 taxes in 2013 free A statement by each withholding agent from whom you have received gross income effectively connected with a trade or business in the United States during the tax year, showing the amount of income paid and the tax withheld. File 2011 taxes in 2013 free Each statement must be signed by the withholding agent and verified by a declaration that it is made under penalties of perjury. File 2011 taxes in 2013 free A statement by the withholding agent from whom you expect to receive the final payment of compensation, showing the amount of the payment and the amount of tax that would be withheld if a final payment exemption were not granted. File 2011 taxes in 2013 free This statement must also be signed by the withholding agent and verified by a declaration that it is made under penalties of perjury. File 2011 taxes in 2013 free A statement by you that you do not intend to receive any other income effectively connected with a trade or business in the United States during the current tax year. File 2011 taxes in 2013 free The amount of tax that has been withheld or paid under any other provision of the Internal Revenue Code or regulations for any income effectively connected with your trade or business in the United States during the current tax year. File 2011 taxes in 2013 free The amount of your outstanding tax liabilities, if any, including interest and penalties, from the current tax year or prior tax periods. File 2011 taxes in 2013 free Any provision of an income tax treaty under which a partial or complete exemption from withholding may be claimed, the country of your residence, and a statement of sufficient facts to justify an exemption under the treaty. File 2011 taxes in 2013 free A statement signed by you, and verified by a declaration that it is made under penalties of perjury, that all the information given is true and that to your knowledge no relevant information has been omitted. File 2011 taxes in 2013 free   If satisfied with the information, the IRS will determine the amount of your tentative income tax for the tax year on gross income effectively connected with your trade or business in the United States. File 2011 taxes in 2013 free Ordinary and necessary business expenses can be taken into account if proven to the satisfaction of the Commissioner or his delegate. File 2011 taxes in 2013 free   The Commissioner or his delegate will send you a letter, directed to the withholding agent, showing the amount of the final payment of compensation that is exempt from withholding and the amount that can be paid to you because of the exemption. File 2011 taxes in 2013 free You must give two copies of the letter to the withholding agent and must also attach a copy of the letter to your income tax return for the tax year for which the exemption is effective. File 2011 taxes in 2013 free Allowance for Personal Exemption Withholding on payments for independent personal services is generally based on the amount of your compensation payment minus the value of one exemption ($3,950 for 2014). File 2011 taxes in 2013 free To determine the income for independent personal services performed in the United States to which the 30% (or lower treaty) rate will apply, you are allowed one personal exemption if you are not a U. File 2011 taxes in 2013 free S. File 2011 taxes in 2013 free national and are not a resident of Canada, Mexico, or South Korea. File 2011 taxes in 2013 free For purposes of 30% withholding, the exemption is prorated at $10. File 2011 taxes in 2013 free 82 a day in 2014 for the period that labor or personal services are performed in the United States. File 2011 taxes in 2013 free To claim an exemption from withholding on the personal exemption amount, fill out the applicable parts of Form 8233 and give it to the withholding agent. File 2011 taxes in 2013 free Example. File 2011 taxes in 2013 free Eric Johannsen, who is a resident of Country X worked under a contract with a U. File 2011 taxes in 2013 free S. File 2011 taxes in 2013 free firm (not as an employee) in the United States for 100 days during 2014 before returning to his country. File 2011 taxes in 2013 free He earned $6,000 for the services performed (not considered wages) in the United States. File 2011 taxes in 2013 free Eric is married and has three dependent children. File 2011 taxes in 2013 free His wife is not employed and has no income subject to U. File 2011 taxes in 2013 free S. File 2011 taxes in 2013 free tax. File 2011 taxes in 2013 free The amount of the personal exemption to be allowed against the income for his personal services performed within the United States in 2014 is $1,082 (100 days × $10. File 2011 taxes in 2013 free 82), and withholding at 30% is applied against the balance. File 2011 taxes in 2013 free Thus, $1,475. File 2011 taxes in 2013 free 40 in tax is withheld from Eric's earnings (30% of $4,918 ($6,000 − $1,082). File 2011 taxes in 2013 free U. File 2011 taxes in 2013 free S. File 2011 taxes in 2013 free nationals or residents of Canada, Mexico, or South Korea. File 2011 taxes in 2013 free   If you are a nonresident alien who is a resident of Canada, Mexico, or South Korea, or who is a national of the United States, you are subject to the same 30% withholding on your compensation for independent personal services performed in the United States. File 2011 taxes in 2013 free However, if you are a U. File 2011 taxes in 2013 free S. File 2011 taxes in 2013 free national or a resident of Canada or Mexico, you are allowed the same personal exemptions as U. File 2011 taxes in 2013 free S. File 2011 taxes in 2013 free citizens. File 2011 taxes in 2013 free For the 30% (or lower treaty) rate withholding, you can take $10. File 2011 taxes in 2013 free 82 per day for each allowable exemption in 2014. File 2011 taxes in 2013 free If you are a resident of South Korea, you are allowed personal exemptions for yourself and for your spouse and children who live with you in the United States at any time during the tax year. File 2011 taxes in 2013 free However, the additional exemptions for your spouse and children must be further prorated as explained in chapter 5 under Exemptions . File 2011 taxes in 2013 free Students and business apprentices from India. File 2011 taxes in 2013 free   If you are eligible for the benefits of Article 21(2) of the United States-India Income Tax Treaty, you are allowed an exemption for your spouse only if your spouse will have no gross income for 2014 and cannot be claimed as a dependent on another U. File 2011 taxes in 2013 free S. File 2011 taxes in 2013 free taxpayer's 2014 return. File 2011 taxes in 2013 free You are also allowed an exemption for each dependent not admitted to the United States on “F-2,” “J-2,” or “M-2” visas if they meet the same rules that apply to U. File 2011 taxes in 2013 free S. File 2011 taxes in 2013 free citizens. File 2011 taxes in 2013 free For the 30% (or lower treaty rate) withholding on compensation for independent personal services performed in the United States, you are allowed $10. File 2011 taxes in 2013 free 82 per day for each allowable exemption in 2014. File 2011 taxes in 2013 free Refund of Taxes Withheld in Error Multi-level marketing. File 2011 taxes in 2013 free   If you are a distributor for a multi-level marketing company who had taxes withheld in error, file a U. File 2011 taxes in 2013 free S. File 2011 taxes in 2013 free income tax return (Form 1040NR, Form 1040NR-EZ, or Form 1120-F) or, if a tax return has already been filed, a claim for refund (Form 1040X or amended Form 1120-F) to recover the amount withheld in error. File 2011 taxes in 2013 free You must also attach to the U. File 2011 taxes in 2013 free S. File 2011 taxes in 2013 free income tax return or claim for refund supporting information that includes, but is not limited to, the following items. File 2011 taxes in 2013 free A copy of your Form W-2, Form 1042-S, or Form 1099 to prove the amount of taxes withheld. File 2011 taxes in 2013 free A statement explaining why income reported on your Form W-2, Form 1042-S, or Form 1099 is not subject to U. File 2011 taxes in 2013 free S. File 2011 taxes in 2013 free taxation. File 2011 taxes in 2013 free A statement listing all the dates you entered and left the United States during the taxable year. File 2011 taxes in 2013 free If the compensation is multi-year compensation, the statement must list all the dates you entered and left the United States during each of the taxable years to which the compensation is attributable. File 2011 taxes in 2013 free A copy of any documents or records that show the number of days you actually were present in the United States during the years listed. File 2011 taxes in 2013 free A statement providing: (a) the number of days (or unit of time less than a day, if appropriate) that personal services were performed in the United States in connection with recruiting, training, and supporting your lower-tier distributors; and (b) the total number of days (or unit of time less than a day, if appropriate) that personal services were performed globally in connection with recruiting, training, and supporting your lower-tier distributors. File 2011 taxes in 2013 free Any further relevant document or record supporting your claim that the taxes were withheld in error. File 2011 taxes in 2013 free Withholding From Other Income Other income subject to 30% withholding generally includes fixed or determinable income such as interest (other than portfolio interest), dividends, pensions and annuities, and gains from certain sales and exchanges, discussed in chapter 4. File 2011 taxes in 2013 free It also includes 85% of social security benefits paid to nonresident aliens. File 2011 taxes in 2013 free Refund of taxes withheld in error on social security benefits paid to resident aliens. File 2011 taxes in 2013 free   Social security benefits paid to a lawful permanent resident (green card holder) are not subject to 30% withholding. File 2011 taxes in 2013 free For U. File 2011 taxes in 2013 free S. File 2011 taxes in 2013 free income tax purposes, green card holders continue to be resident aliens until their lawful permanent resident status under immigration laws is either taken away or is administratively or judicially determined to have been abandoned. File 2011 taxes in 2013 free See Green Card Test in chapter 1. File 2011 taxes in 2013 free If you are a green card holder and tax was withheld in error on your social security benefits because you have a foreign address, the withholding tax is refundable by the Social Security Administration (SSA) or the IRS. File 2011 taxes in 2013 free SSA will refund taxes erroneously withheld if the refund can be processed during the same calendar year in which the tax was withheld. File 2011 taxes in 2013 free If SSA cannot refund the taxes withheld, you must file a Form 1040 or 1040A with the Department of the Treasury, Internal Revenue Service Center, Austin, TX 73301 to determine if you are entitled to a refund. File 2011 taxes in 2013 free You must also attach the following to your Form 1040 or 1040A. File 2011 taxes in 2013 free A copy of Form SSA-1042S, Social Security Benefit Statement. File 2011 taxes in 2013 free A copy of the “green card. File 2011 taxes in 2013 free ” A signed declaration that includes the following statements: The SSA should not have withheld income tax from my social security benefits because I am a U. File 2011 taxes in 2013 free S. File 2011 taxes in 2013 free lawful permanent resident and my green card has been neither revoked nor administratively or judicially determined to have been abandoned. File 2011 taxes in 2013 free I am filing a U. File 2011 taxes in 2013 free S. File 2011 taxes in 2013 free income tax return for the tax year as a resident alien reporting all of my worldwide income. File 2011 taxes in 2013 free I have not claimed benefits for the tax year under an income tax treaty as the resident of a country other than the United States. File 2011 taxes in 2013 free Other income not subject to withholding of 30% (or lower treaty) rate. File 2011 taxes in 2013 free   The following income is not subject to withholding at the 30% (or lower treaty) rate if you file Form W-8ECI with the payer of the income. File 2011 taxes in 2013 free Income (other than compensation) that is effectively connected with your U. File 2011 taxes in 2013 free S. File 2011 taxes in 2013 free trade or business. File 2011 taxes in 2013 free Income from real property that you choose to treat as effectively connected with a U. File 2011 taxes in 2013 free S. File 2011 taxes in 2013 free trade or business. File 2011 taxes in 2013 free See Income From Real Property in chapter 4 for details about this choice. File 2011 taxes in 2013 free   Special rules for withholding on partnership income, scholarships, and fellowships are explained next. File 2011 taxes in 2013 free Tax Withheld on Partnership Income If you are a foreign partner in a U. File 2011 taxes in 2013 free S. File 2011 taxes in 2013 free or foreign partnership, the partnership will withhold tax on your share of effectively connected taxable income (ECTI) from the partnership. File 2011 taxes in 2013 free You may be able to reduce your ECTI subject to withholding by certain partner-level deductions. File 2011 taxes in 2013 free Generally, you must use Form 8804-C for this purpose. File 2011 taxes in 2013 free See the Instructions for Form 8804-C for more information. File 2011 taxes in 2013 free The withholding rate on your share of effectively connected income is generally the highest rate of tax specified under section 1 of the Code (39. File 2011 taxes in 2013 free 6% for 2014). File 2011 taxes in 2013 free However, the partnership may withhold at the highest rate that applies to a particular type of income allocable to you if you gave the partnership the appropriate documentation. File 2011 taxes in 2013 free Long-term capital gain is an example of a particular type of income to which the highest tax rate applies. File 2011 taxes in 2013 free Claim the tax withheld as a credit on your 2014 Form 1040NR. File 2011 taxes in 2013 free The partnership will give you a statement on Form 8805, Foreign Partner's Information Statement of Section 1446 Withholding Tax, showing the tax withheld. File 2011 taxes in 2013 free A partnership that is publicly traded will withhold tax on your actual distributions of effectively connected income. File 2011 taxes in 2013 free In this case the partnership will give you a statement on Form 1042-S, Foreign Person's U. File 2011 taxes in 2013 free S. File 2011 taxes in 2013 free Source Income Subject to Withholding. File 2011 taxes in 2013 free Withholding on Scholarships and Fellowship Grants There is no withholding on a qualified scholarship received by a candidate for a degree. File 2011 taxes in 2013 free See chapter 3. File 2011 taxes in 2013 free If you are a nonresident alien student or grantee with an “F,” “J,” “M,” or “Q” visa and you receive a U. File 2011 taxes in 2013 free S. File 2011 taxes in 2013 free source grant or scholarship that is not fully exempt, the withholding agent (usually the payer of the scholarship) withholds tax at 14% (or lower treaty rate) of the taxable part of the grant or scholarship that is not a payment for services. File 2011 taxes in 2013 free However, if you are not a candidate for a degree and the grant does not meet certain requirements, tax will be withheld at the 30% (or lower treaty) rate. File 2011 taxes in 2013 free Any part of a scholarship or fellowship grant that is a payment for services is subject to graduated withholding as discussed earlier under Withholding on Wages. File 2011 taxes in 2013 free Alternate Withholding Procedure Your withholding agent may choose to use an alternate procedure by asking you to fill out Form W-4 and the Personal Allowances Worksheet (attached to Form W-4). File 2011 taxes in 2013 free Use the following instructions instead of the Form W-4 instructions to complete the worksheet. File 2011 taxes in 2013 free Line A. File 2011 taxes in 2013 free   Enter the total of the following amounts on line A. File 2011 taxes in 2013 free Personal exemption. File 2011 taxes in 2013 free   Include the prorated part of your allowable personal exemption. File 2011 taxes in 2013 free Figure the amount by multiplying the number of days you expect to be in the United States in 2014 by the daily exemption amount ($10. File 2011 taxes in 2013 free 82). File 2011 taxes in 2013 free Expenses. File 2011 taxes in 2013 free   Include expenses that will be deductible on your return. File 2011 taxes in 2013 free These include away-from-home expenses (meals, lodging, and transportation), certain state and local income taxes, charitable contributions, and casualty losses, discussed earlier under Itemized Deductions in chapter 5. File 2011 taxes in 2013 free They also include business expenses, moving expenses, and the IRA deduction discussed under Deductions in chapter 5. File 2011 taxes in 2013 free Nontaxable grant or scholarship. File 2011 taxes in 2013 free   Include the part of your grant or scholarship that is not taxable under U. File 2011 taxes in 2013 free S. File 2011 taxes in 2013 free law or under a tax treaty. File 2011 taxes in 2013 free Line B. File 2011 taxes in 2013 free   Enter -0- unless the following paragraph applies to you. File 2011 taxes in 2013 free   If you are a student who qualifies under Article 21(2) of the United States-India Income Tax Treaty, and you are not claiming deductions for away-from-home expenses or other itemized deductions (discussed earlier), enter the standard deduction on line B. File 2011 taxes in 2013 free The standard deduction amount for 2013 is $6,100. File 2011 taxes in 2013 free Lines C and D. File 2011 taxes in 2013 free   Enter -0- on both lines unless the following paragraphs apply to you. File 2011 taxes in 2013 free   If you are a resident of Canada, Mexico, South Korea, or a U. File 2011 taxes in 2013 free S. File 2011 taxes in 2013 free national, an additional daily exemption amount may be allowed for your spouse and each of your dependents. File 2011 taxes in 2013 free   If you are a resident of India who is eligible for the benefits of Article 21(2) of the United States-India Income Tax Treaty, you can claim an additional daily exemption amount for your spouse only if your spouse will have no gross income for 2014 and cannot be claimed as a dependent on another U. File 2011 taxes in 2013 free S. File 2011 taxes in 2013 free taxpayer's 2014 return. File 2011 taxes in 2013 free You can also claim an additional amount for each of your dependents not admitted to the United States on “F-2,” “J-2,” or “M-2” visas if they meet the same rules that apply to U. File 2011 taxes in 2013 free S. File 2011 taxes in 2013 free citizens. File 2011 taxes in 2013 free   Enter any additional amount for your spouse on line C. File 2011 taxes in 2013 free Enter any additional amount for your dependents on line D. File 2011 taxes in 2013 free Lines E, F, and G. File 2011 taxes in 2013 free   No entries should be made on lines E, F, and G. File 2011 taxes in 2013 free Line H. File 2011 taxes in 2013 free   Add the amounts on lines A through D and enter the total on line H. File 2011 taxes in 2013 free Form W-4. File 2011 taxes in 2013 free   Complete lines 1 through 4 of Form W-4. File 2011 taxes in 2013 free Sign and date the form and give it with the Personal Allowances Worksheet to your withholding agent. File 2011 taxes in 2013 free   If you file a Form W-4 to reduce or eliminate the withholding on your scholarship or grant, you must file an annual U. File 2011 taxes in 2013 free S. File 2011 taxes in 2013 free income tax return to be allowed the exemptions and deductions you claimed on that form. File 2011 taxes in 2013 free If you are in the United States during more than one tax year, you must attach a statement to your yearly Form W-4 indicating that you have filed a U. File 2011 taxes in 2013 free S. File 2011 taxes in 2013 free income tax return for the previous year. File 2011 taxes in 2013 free If you have not been in the United States long enough to be required to file a return, you must attach a statement to your Form W-4 saying you will file a U. File 2011 taxes in 2013 free S. File 2011 taxes in 2013 free income tax return when required. File 2011 taxes in 2013 free After the withholding agent has accepted your Form W-4, tax will be withheld on your scholarship or grant at the graduated rates that apply to wages. File 2011 taxes in 2013 free The gross amount of the income is reduced by the amount on line H of the worksheet and the withholding tax is figured on the remainder. File 2011 taxes in 2013 free You will receive a Form 1042-S from the withholding agent (usually the payer of your grant) showing the gross amount of your taxable scholarship or fellowship grant less the withholding allowance amount, the tax rate, and the amount of tax withheld. File 2011 taxes in 2013 free Use this form to prepare your annual U. File 2011 taxes in 2013 free S. File 2011 taxes in 2013 free income tax return. File 2011 taxes in 2013 free Income Entitled to Tax Treaty Benefits If a tax treaty between the United States and your country provides an exemption from, or a reduced rate of, tax for certain items of income, you should notify the payor of the income (the withholding agent) of your foreign status to claim a tax treaty withholding exemption. File 2011 taxes in 2013 free Generally, you do this by filing either Form W-8BEN or Form 8233 with the withholding agent. File 2011 taxes in 2013 free File Form W-8BEN for income that is not personal services income. File 2011 taxes in 2013 free File Form 8233 for personal services income as discussed next. File 2011 taxes in 2013 free Employees and independent contractors. File 2011 taxes in 2013 free   If you perform personal services as an employee or as an independent contractor and you can claim an exemption from withholding on that personal service income because of a tax treaty, give Form 8233 to each withholding agent from whom amounts will be received. File 2011 taxes in 2013 free   Even if you submit Form 8233, the withholding agent may have to withhold tax from your income. File 2011 taxes in 2013 free This is because the factors on which the treaty exemption is based may not be determinable until after the close of the tax year. File 2011 taxes in 2013 free In this case, you must file Form 1040NR (or Form 1040NR-EZ if you qualify) to recover any overwithheld tax and to provide the IRS with proof that you are entitled to the treaty exemption. File 2011 taxes in 2013 free Students, teachers, and researchers. File 2011 taxes in 2013 free   Students, teachers, and researchers must attach the appropriate statement shown in Appendix A (for students) or Appendix B (for teachers and researchers) at the end of this publication to the Form 8233 and give it to the withholding agent. File 2011 taxes in 2013 free For treaties not listed in the appendices, attach a statement in a format similar to those for other treaties. File 2011 taxes in 2013 free   If you received a scholarship or fellowship and personal services income from the same withholding agent, use Form 8233 to claim an exemption from withholding based on a tax treaty for both types of income. File 2011 taxes in 2013 free Special events and promotions. File 2011 taxes in 2013 free   Withholding at the full 30% rate is required for payments made to a nonresident alien or foreign corporation for gate receipts (or television or other receipts) from rock music festivals, boxing promotions, and other entertainment or sporting events, unless the withholding agent has been specifically advised otherwise by letter from the IRS. File 2011 taxes in 2013 free Form 13930 is used to request a reduction in withholding. File 2011 taxes in 2013 free Withholding may be required even if the income may be exempt from taxation by provisions of a tax treaty. File 2011 taxes in 2013 free One reason for this is that the partial or complete exemption is usually based on factors that cannot be determined until after the close of the tax year. File 2011 taxes in 2013 free You will be required to pay U. File 2011 taxes in 2013 free S. File 2011 taxes in 2013 free tax, at the time of your departure from the United States, on any income for which you incorrectly claimed a treaty exemption. File 2011 taxes in 2013 free For more details on treaty provisions that apply to compensation, see Publication 901. File 2011 taxes in 2013 free Tax Withheld on Real Property Sales If you are a nonresident alien and you dispose of a U. File 2011 taxes in 2013 free S. File 2011 taxes in 2013 free real property interest, the transferee (buyer) of the property generally must withhold a tax equal to 10% of the amount realized on the disposition. File 2011 taxes in 2013 free A distribution by a qualified investment entity to a nonresident alien shareholder that is treated as gain from the sale or exchange of a U. File 2011 taxes in 2013 free S. File 2011 taxes in 2013 free real property interest by the shareholder is subject to withholding at 35%. File 2011 taxes in 2013 free Withholding is also required on certain distributions and other transactions by domestic or foreign corporations, partnerships, trusts, and estates. File 2011 taxes in 2013 free These rules are covered in Publication 515. File 2011 taxes in 2013 free For information on the tax treatment of dispositions of U. File 2011 taxes in 2013 free S. File 2011 taxes in 2013 free real property interests, see Real Property Gain or Loss in chapter 4. File 2011 taxes in 2013 free If you are a partner in a domestic partnership, and the partnership disposes of a U. File 2011 taxes in 2013 free S. File 2011 taxes in 2013 free real property interest at a gain, the partnership will withhold tax on the amount of gain allocable to its foreign partners. File 2011 taxes in 2013 free Your share of the income and tax withheld will be reported to you on Form 8805, Foreign Partner's Information Statement of Section 1446 Withholding Tax, or Form 1042-S, Foreign Person's U. File 2011 taxes in 2013 free S. File 2011 taxes in 2013 free Source Income Subject to Withholding (in the case of a publicly traded partnership). File 2011 taxes in 2013 free Withholding is not required in the following situations. File 2011 taxes in 2013 free The property is acquired by the buyer for use as a residence and the amount realized (sales price) is not more than $300,000. File 2011 taxes in 2013 free The property disposed of is an interest in a domestic corporation if any class of stock of the corporation is regularly traded on an established securities market. File 2011 taxes in 2013 free However, this exception does not apply to certain dispositions of substantial amounts of non-publicly traded interests in publicly traded corporations. File 2011 taxes in 2013 free The property disposed of is an interest in a U. File 2011 taxes in 2013 free S. File 2011 taxes in 2013 free corporation that is not regularly traded on an established market and you (the seller) give the buyer a copy of a statement issued by the corporation certifying that the interest is not a U. File 2011 taxes in 2013 free S. File 2011 taxes in 2013 free real property interest. File 2011 taxes in 2013 free You (the seller) give the buyer a certification stating, under penalties of perjury, that you are not a foreign person, and containing your name, U. File 2011 taxes in 2013 free S. File 2011 taxes in 2013 free taxpayer identification number, and home address. File 2011 taxes in 2013 free You can give the certification to a qualified substitute. File 2011 taxes in 2013 free The qualified substitute gives the buyer a statement, under penalties of perjury, that the certification is in the possession of the qualified substitute. File 2011 taxes in 2013 free For this purpose, a qualified substitute is (a) the person (including any attorney or title company) responsible for closing the transaction, other than your agent, and (b) the buyer's agent. File 2011 taxes in 2013 free The buyer receives a withholding certificate from the Internal Revenue Service. File 2011 taxes in 2013 free You give the buyer written notice that you are not required to recognize any gain or loss on the transfer because of a nonrecognition provision in the Internal Revenue Code or a provision in a U. File 2011 taxes in 2013 free S. File 2011 taxes in 2013 free tax treaty. File 2011 taxes in 2013 free The buyer must file a copy of the notice with the Ogden Service Center, P. File 2011 taxes in 2013 free O. File 2011 taxes in 2013 free Box 409101, Ogden, UT 84409. File 2011 taxes in 2013 free You must verify the notice as true and sign it under penalties of perjury. File 2011 taxes in 2013 free The notice must contain the following information. File 2011 taxes in 2013 free A statement that the notice is a notice of nonrecognition under regulation section 1. File 2011 taxes in 2013 free 1445-2(d)(2). File 2011 taxes in 2013 free Your name, taxpayer identification number, and home address. File 2011 taxes in 2013 free A statement that you are not required to recognize any gain or loss on the transfer. File 2011 taxes in 2013 free A brief description of the transfer. File 2011 taxes in 2013 free A brief summary of the law and facts supporting your claim that recognition of gain or loss is not required. File 2011 taxes in 2013 free You may not give the buyer a written notice for any of the following transfers: the sale of your main home on which you exclude gain, a like-kind exchange that does not qualify for nonrecognition treatment in its entirety, or a deferred like-kind exchange that has not been completed at the time the buyer must file Form 8288. File 2011 taxes in 2013 free Instead, a withholding certificate (described next) must be obtained. File 2011 taxes in 2013 free The amount you realize on the transfer of a U. File 2011 taxes in 2013 free S. File 2011 taxes in 2013 free real property interest is zero. File 2011 taxes in 2013 free The property is acquired by the United States, a U. File 2011 taxes in 2013 free S. File 2011 taxes in 2013 free state or possession, a political subdivision, or the District of Columbia. File 2011 taxes in 2013 free The distribution is from a domestically controlled qualified investment entity (QIE) and is treated as a distribution of a U. File 2011 taxes in 2013 free S. File 2011 taxes in 2013 free real property interest only because an interest in the entity was disposed of in an applicable wash sale transaction. File 2011 taxes in 2013 free For the definition of a QIE, see Qualified investment entities under Real Property Gain or Loss, earlier. File 2011 taxes in 2013 free See Wash sale under Real Property Gain or Loss in chapter 4. File 2011 taxes in 2013 free The certifications in (3) and (4) must be disregarded by the buyer if the buyer or qualified substitute has actual knowledge, or receives notice from a seller's or buyer's agent (or substitute), that they are false. File 2011 taxes in 2013 free This also applies to the qualified substitute's statement under (4). File 2011 taxes in 2013 free Withholding certificates. File 2011 taxes in 2013 free   The tax required to be withheld on a disposition can be reduced or eliminated under a withholding certificate issued by the IRS. File 2011 taxes in 2013 free Either you or the buyer can request a withholding certificate. File 2011 taxes in 2013 free   A withholding certificate can be issued due to any of the following. File 2011 taxes in 2013 free The IRS determines that reduced withholding is appropriate because either: The amount required to be withheld would be more than your maximum tax liability, or Withholding of the reduced amount would not jeopardize collection of the tax. File 2011 taxes in 2013 free All of your realized gain is exempt from U. File 2011 taxes in 2013 free S. File 2011 taxes in 2013 free tax. File 2011 taxes in 2013 free You or the buyer enters into an agreement for the payment of tax providing security for the tax liability. File 2011 taxes in 2013 free   Get Publication 515 and Form 8288-B for information on procedures to request a withholding certificate. File 2011 taxes in 2013 free Credit for tax withheld. File 2011 taxes in 2013 free   The buyer must report and pay over the withheld tax within 20 days after the transfer using Form 8288, U. File 2011 taxes in 2013 free S. File 2011 taxes in 2013 free Withholding Tax Return for Dispositions by Foreign Persons of U. File 2011 taxes in 2013 free S. File 2011 taxes in 2013 free Real Property Interests. File 2011 taxes in 2013 free This form is filed with the IRS with copies A and B of Form 8288-A, Statement of Withholding on Dispositions by Foreign Persons of U. File 2011 taxes in 2013 free S. File 2011 taxes in 2013 free Real Property Interests. File 2011 taxes in 2013 free Copy B of this statement will be stamped received by the IRS and returned to you (the seller) if the statement is complete and includes your taxpayer identification number (TIN). File 2011 taxes in 2013 free You must file Copy B with your tax return to take credit for the tax withheld. File 2011 taxes in 2013 free   A stamped copy of Form 8288-A will not be provided to you if your TIN is not included on that form. File 2011 taxes in 2013 free The IRS will send you a letter requesting the TIN and providing instructions for how to get a TIN. File 2011 taxes in 2013 free When you provide the IRS with a TIN, the IRS will provide you with a stamped Copy B of Form 8288-A. File 2011 taxes in 2013 free Social Security and Medicare Taxes If you work as an employee in the United States, you must pay social security and Medicare taxes in most cases. File 2011 taxes in 2013 free Your payments of these taxes contribute to your coverage under the U. File 2011 taxes in 2013 free S. File 2011 taxes in 2013 free social security system. File 2011 taxes in 2013 free Social security coverage provides retirement benefits, survivors and disability benefits, and medical insurance (Medicare) benefits to individuals who meet certain eligibility requirements. File 2011 taxes in 2013 free In most cases, the first $113,700 of taxable wages received in 2013 for services performed in the United States is subject to social security tax. File 2011 taxes in 2013 free All taxable wages are subject to Medicare tax. File 2011 taxes in 2013 free Your employer deducts these taxes from each wage payment. File 2011 taxes in 2013 free Your employer must deduct these taxes even if you do not expect to qualify for social security or Medicare benefits. File 2011 taxes in 2013 free You can claim a credit for excess social security tax on your income tax return if you have more than one employer and the amount deducted from your combined wages for 2013 is more than $7,049. File 2011 taxes in 2013 free 40. File 2011 taxes in 2013 free Use the appropriate worksheet in chapter 3 of Publication 505, Tax Withholding and Estimated Tax, to figure your credit. File 2011 taxes in 2013 free If any one employer deducted more than $7,049. File 2011 taxes in 2013 free 40, you cannot claim a credit for that amount. File 2011 taxes in 2013 free Ask your employer to refund the excess. File 2011 taxes in 2013 free If your employer does not refund the excess, you can file a claim for refund using Form 843. File 2011 taxes in 2013 free In general, U. File 2011 taxes in 2013 free S. File 2011 taxes in 2013 free social security and Medicare taxes apply to payments of wages for services performed as an employee in the United States, regardless of the citizenship or residence of either the employee or the employer. File 2011 taxes in 2013 free In limited situations, these taxes apply to wages for services performed outside the United States. File 2011 taxes in 2013 free Your employer should be able to tell you if social security and Medicare taxes apply to your wages. File 2011 taxes in 2013 free You cannot make voluntary payments if no taxes are due. File 2011 taxes in 2013 free Additional Medicare Tax. File 2011 taxes in 2013 free   Beginning in 2013, in addition to the Medicare tax, a 0. File 2011 taxes in 2013 free 9% Additional Medicare Tax applies to Medicare wages, Railroad Retirement Tax Act (RRTA) compensation, and self-employment income that are more than: $250,000 if married filing jointly, $125,000 if married filing separately, or $200,000 for any other filing status. File 2011 taxes in 2013 free   There are no special rules for nonresident aliens for purposes of Additional Medicare Tax. File 2011 taxes in 2013 free Wages, RRTA compensation, and self-employment income that are subject to Medicare tax will also be subject to Additional Medicare Tax if in excess of the applicable threshold. File 2011 taxes in 2013 free   Your employer is responsible for withholding the 0. File 2011 taxes in 2013 free 9% Additional Medicare Tax on Medicare wages or RRTA compensation it pays to you in excess of $200,000 in the calendar year. File 2011 taxes in 2013 free If you intend to file a joint return and you anticipate that you and your spouse's individual wages are not going to be more than $200,000 but your combined wages and self-employment income are going to be more than $250,000, you may want to request additional withholding on Form W-4 and/or make estimated tax payments. File 2011 taxes in 2013 free   If you file Form 1040NR, you must pay Additional Medicare Tax if the total of your wages and your self-employment income was more than $125,000 if married (Box 3, 4, or 5 on page 1 of Form 1040NR), or $200,000 if single or qualifying widow(er) (Box 1, 2, or 6 on page 1 of Form 1040NR). File 2011 taxes in 2013 free    See Form 8959, Additional Medicare Tax, and the Instructions for Form 8959 to determine whether you are required to pay Additional Medicare Tax. File 2011 taxes in 2013 free For more information on Additional Medicare Tax, go to IRS. File 2011 taxes in 2013 free gov and enter “Additional Medicare Tax” in the search box. File 2011 taxes in 2013 free   Self-employed individuals may also be required to pay Additional Medicare Tax. File 2011 taxes in 2013 free See Self-Employment Tax , later. File 2011 taxes in 2013 free Students and Exchange Visitors Generally, services performed by you as a nonresident alien temporarily in the United States as a nonimmigrant under subparagraph (F), (J), (M), or (Q) of section 101(a)(15) of the Immigration and Nationality Act are not covered under the social security program if the services are performed to carry out the purpose for which you were admitted to the United States. File 2011 taxes in 2013 free This means that there will be no withholding of social security or Medicare taxes from the pay you receive for these services. File 2011 taxes in 2013 free These types of services are very limited, and generally include only on-campus work, practical training, and economic hardship employment. File 2011 taxes in 2013 free Social security and Medicare taxes will be withheld from your pay for these services if you are considered a resident alien as discussed in chapter 1, even though your nonimmigrant classification (“F,” “J,” “M,” or “Q”) remains the same. File 2011 taxes in 2013 free Services performed by a spouse or minor child of nonimmigrant aliens with the classification of “F-2,” “J-2,” “M-2,” and “Q-3” are covered under social security. File 2011 taxes in 2013 free Nonresident Alien Students If you are a nonresident alien temporarily admitted to the United States as a student, you generally are not permitted to work for a wage or salary or to engage in business while you are in the United States. File 2011 taxes in 2013 free In some cases, a student admitted to the United States in “F-1,” “M-1,” or “J-1” status is granted permission to work. File 2011 taxes in 2013 free Social security and Medicare taxes are not withheld from pay for the work unless the student is considered a resident alien. File 2011 taxes in 2013 free Any student who is enrolled and regularly attending classes at a school may be exempt from social security and Medicare taxes on pay for services performed for that school. File 2011 taxes in 2013 free The U. File 2011 taxes in 2013 free S. File 2011 taxes in 2013 free Citizenship and Immigration Services (USCIS) permits on-campus work for students in “F-1” status if it does not displace a U. File 2011 taxes in 2013 free S. File 2011 taxes in 2013 free resident. File 2011 taxes in 2013 free On-campus work means work performed on the school's premises. File 2011 taxes in 2013 free On-campus work includes work performed at an off-campus location that is educationally affiliated with the school. File 2011 taxes in 2013 free On-campus work under the terms of a scholarship, fellowship, or assistantship is considered part of the academic program of a student taking a full course of study and is permitted by the USCIS. File 2011 taxes in 2013 free Social security and Medicare taxes are not withheld from pay for this work unless the student is considered a resident alien. File 2011 taxes in 2013 free If services performed by a nonresident alien student are not considered as performed to carry out the purpose for which the student was admitted to the United States, social security and Medicare taxes will be withheld from pay for the services unless the pay is exempt under the Internal Revenue Code. File 2011 taxes in 2013 free Exchange Visitors Exchange visitors are temporarily admitted to the United States under section 101(a)(15)(J) of the Immigration and Nationality Act. File 2011 taxes in 2013 free Social security and Medicare taxes are not withheld on pay for services of an exchange visitor who has been given permission to work and who possesses or obtains a letter of authorization from the sponsor unless the exchange visitor is considered a resident alien. File 2011 taxes in 2013 free If services performed by an exchange visitor are not considered as performed to carry out the purpose for which the visitor was admitted to the United States, social security and Medicare taxes are withheld from pay for the services unless the pay is exempt under the Internal Revenue Code. File 2011 taxes in 2013 free Nonresident aliens temporarily admitted to the United States as participants in international cultural exchange programs under section 101(a)(15)(Q) of the Immigration and Nationality Act may be exempt from social security and Medicare taxes. File 2011 taxes in 2013 free The employer must be the petitioner through whom the alien obtained the “Q” visa. File 2011 taxes in 2013 free Social security and Medicare taxes are not withheld from pay for this work unless the alien is considered a resident alien. File 2011 taxes in 2013 free Refund of Taxes Withheld in Error If social security or Medicare taxes were withheld in error from pay that is not subject to these taxes, contact the employer who withheld the taxes for a refund. File 2011 taxes in 2013 free If you are unable to get a full refund of the amount from your employer, file a claim for refund with the Internal Revenue Service on Form 843, Claim for Refund and Request for Abatement. File 2011 taxes in 2013 free Attach the following items to Form 843. File 2011 taxes in 2013 free A copy of your Form W-2 to prove the amount of social security and Medicare taxes withheld. File 2011 taxes in 2013 free A copy of your visa. File 2011 taxes in 2013 free Form I-94 (or other documentation showing your dates of arrival or departure). File 2011 taxes in 2013 free If you have an F-1 visa, documentation showing permission to work in the U. File 2011 taxes in 2013 free S. File 2011 taxes in 2013 free If you have a J-1 visa, documentation showing permission to work in the U. File 2011 taxes in 2013 free S. File 2011 taxes in 2013 free If you are engaged in optional practical training or employment due to severe economic necessity, documentation showing permission to work in the U. File 2011 taxes in 2013 free S. File 2011 taxes in 2013 free A statement from your employer indicating the amount of the reimbursement your employer provided and the amount of the credit or refund your employer claimed or you authorized your employer to claim. File 2011 taxes in 2013 free If you cannot obtain this statement from your employer, you must provide this information on your own statement and explain why you are not attaching a statement from your employer or on Form 8316 claiming your employer will not issue the refund. File 2011 taxes in 2013 free If you were exempt from social security and Medicare tax for only part of the year, pay statements showing the tax paid during the period you were exempt. File 2011 taxes in 2013 free File Form 843 (with attachments) with the Department of the Treasury, Internal Revenue Service Center, Ogden, UT 84201-0038. File 2011 taxes in 2013 free Do not use Form 843 to request a refund of Additional Medicare Tax. File 2011 taxes in 2013 free If Additional Medicare Tax was withheld from your pay in error, you can claim a credit for any withheld Additional Medicare Tax against the total tax liability shown on your tax return by filing Form 8959 with Form 1040 or 1040NR. File 2011 taxes in 2013 free If Additional Medicare Tax was withheld in error in a prior year for which you already filed Form 1040 or 1040NR, you must file Form 1040X, Amended U. File 2011 taxes in 2013 free S. File 2011 taxes in 2013 free Individual Income Tax Return, for the prior year in which the wages or compensation were originally received to recover the Additional Medicare Tax withheld in error. File 2011 taxes in 2013 free See the Instructions for Form 1040X. File 2011 taxes in 2013 free Agricultural Workers Agricultural workers temporarily admitted into the United States on H-2A visas are exempt from social security and Medicare taxes on compensation paid to them for services performed in connection with the H-2A visa. File 2011 taxes in 2013 free You can find more information about not having tax withheld at www. File 2011 taxes in 2013 free irs. File 2011 taxes in 2013 free gov/Individuals/International-Taxpayers/Foreign-Agricultural-Workers. File 2011 taxes in 2013 free Self-Employment Tax Self-employment tax is the social security and Medicare taxes for individuals who are self-employed. File 2011 taxes in 2013 free Nonresident aliens are not subject to self-employment tax unless an international social security agreement in effect determines that they are covered under the U. File 2011 taxes in 2013 free S. File 2011 taxes in 2013 free social security system. File 2011 taxes in 2013 free Residents of the U. File 2011 taxes in 2013 free S. File 2011 taxes in 2013 free Virgin Islands, Puerto Rico, Guam, the Commonwealth of the Northern Mariana Islands, or American Samoa are considered U. File 2011 taxes in 2013 free S. File 2011 taxes in 2013 free residents for this purpose and are subject to the self-employment tax. File 2011 taxes in 2013 free Resident aliens must pay self-employment tax under the same rules that apply to U. File 2011 taxes in 2013 free S. File 2011 taxes in 2013 free citizens. File 2011 taxes in 2013 free However, a resident alien employed by an international organization, a foreign government, or a wholly-owned instrumentality of a foreign government is not subject to the self-employment tax on income earned in the United States. File 2011 taxes in 2013 free Self-employment income you receive while you are a resident alien is subject to self-employment tax even if it was paid for services you performed as a nonresident alien. File 2011 taxes in 2013 free Example. File 2011 taxes in 2013 free Bill Jones is an author engaged in the business of writing books. File 2011 taxes in 2013 free Bill had several books published in a foreign country while he was a citizen and resident of that country. File 2011 taxes in 2013 free During 2013, Bill entered the United States as a resident alien. File 2011 taxes in 2013 free After becoming a U. File 2011 taxes in 2013 free S. File 2011 taxes in 2013 free resident, he continued to receive royalties from his foreign publisher. File 2011 taxes in 2013 free Bill reports his income and expenses on the cash basis (he reports income on his tax return when received and deducts expenses when paid). File 2011 taxes in 2013 free Bill's 2013 self-employment income includes the royalties received after he became a U. File 2011 taxes in 2013 free S. File 2011 taxes in 2013 free resident even though the books were published while he was a nonresident alien. File 2011 taxes in 2013 free This royalty income is subject to self-employment tax. File 2011 taxes in 2013 free Reporting self-employment tax. File 2011 taxes in 2013 free   Use Schedule SE (Form 1040) to report and figure your self-employment tax. File 2011 taxes in 2013 free Then enter the tax on Form 1040, line 56, or Form 1040NR, line 54. File 2011 taxes in 2013 free Attach Schedule SE to Form 1040 or Form 1040NR. File 2011 taxes in 2013 free Additional Medicare Tax. File 2011 taxes in 2013 free   Self-employed individuals must pay a 0. File 2011 taxes in 2013 free 9% Additional Medicare Tax on self-employment income that exceeds one of the following threshold amounts (based on your filing status): Married filing jointly — $250,000; Married filing separately — $125,000; Single, Head of household, or Qualifying widow(er) — $200,000. File 2011 taxes in 2013 free   If you have both wages and self-employment income, the threshold amount for applying the Additional Medicare Tax on the self-employment income is reduced (but not below zero) by the amount of wages subject to Additional Medicare Tax. File 2011 taxes in 2013 free A self-employment loss should not be considered for purposes of this tax   If you file Form 1040NR, you must pay Additional Medicare Tax if the total of your wages and your self-employment income was more than $125,000 if married (Box 3, 4, or 5 on page 1 of Form 1040NR), or $200,000 if single or qualifying widow(er) (Box 1, 2, or 6 on page 1 of Form 1040NR). File 2011 taxes in 2013 free   See Form 8959, Additional Medicare Tax, and the Instructions for Form 8959 to determine whether you are required to pay Additional Medicare Tax. File 2011 taxes in 2013 free For more information on Additional Medicare Tax, go to IRS. File 2011 taxes in 2013 free gov and enter “Additional Medicare Tax” in the search box. File 2011 taxes in 2013 free Deduction for employer-equivalent portion of self-employment tax. File 2011 taxes in 2013 free   If you must pay self-employment tax, you can deduct a portion of the self-employment tax paid in figuring your adjusted gross income. File 2011 taxes in 2013 free This deduction is figured on Schedule SE (Form 1040). File 2011 taxes in 2013 free Note. File 2011 taxes in 2013 free No portion of the Additional Medicare Tax is deductible for self-employment tax. File 2011 taxes in 2013 free More information. File 2011 taxes in 2013 free   Get Publication 334, Tax Guide for Small Business, for more information about self-employment tax. File 2011 taxes in 2013 free International Social Security Agreements The United States has entered into social security agreements with foreign countries to coordinate social security coverage and taxation of workers employed for part or all of their working careers in one of the countries. File 2011 taxes in 2013 free These agreements are commonly referred to as totalization agreements. File 2011 taxes in 2013 free Under these agreements, dual coverage and dual contributions (taxes) for the same work are eliminated. File 2011 taxes in 2013 free The agreements generally make sure that social security taxes (including self-employment tax) are paid only to one country. File 2011 taxes in 2013 free Agreements are in effect with the following countries. File 2011 taxes in 2013 free Australia. File 2011 taxes in 2013 free Austria. File 2011 taxes in 2013 free Belgium. File 2011 taxes in 2013 free Canada. File 2011 taxes in 2013 free Chile. File 2011 taxes in 2013 free Czech Republic. File 2011 taxes in 2013 free Denmark. File 2011 taxes in 2013 free Finland. File 2011 taxes in 2013 free France. File 2011 taxes in 2013 free Germany. File 2011 taxes in 2013 free Greece. File 2011 taxes in 2013 free Ireland. File 2011 taxes in 2013 free Italy. File 2011 taxes in 2013 free Japan. File 2011 taxes in 2013 free Korea, South. File 2011 taxes in 2013 free Luxembourg. File 2011 taxes in 2013 free The Netherlands. File 2011 taxes in 2013 free Norway. File 2011 taxes in 2013 free Poland. File 2011 taxes in 2013 free Portugal. File 2011 taxes in 2013 free Spain. File 2011 taxes in 2013 free Sweden. File 2011 taxes in 2013 free Switzerland. File 2011 taxes in 2013 free The United Kingdom. File 2011 taxes in 2013 free Agreements with other countries are expected to enter into force in the future. File 2011 taxes in 2013 free Employees. File 2011 taxes in 2013 free   Generally, under these agreements, you are subject to social security taxes only in the country where you are working. File 2011 taxes in 2013 free However, if you are temporarily sent to work for the same employer in the United States and your pay would normally be subject to social security taxes in both countries, most agreements provide that you remain covered only by the social security system of the country from which you were sent. File 2011 taxes in 2013 free You can get more information on any agreement by contacting the U. File 2011 taxes in 2013 free S. File 2011 taxes in 2013 free Social Security Administration at the address given later. File 2011 taxes in 2013 free If you have access to the Internet, you can get more information at www. File 2011 taxes in 2013 free socialsecurity. File 2011 taxes in 2013 free gov/international. File 2011 taxes in 2013 free   To establish that your pay is subject only to foreign social security taxes and is exempt from U. File 2011 taxes in 2013 free S. File 2011 taxes in 2013 free social security taxes (including the Medicare tax) under an agreement, you or your employer should request a certificate of coverage from the appropriate agency of the foreign country. File 2011 taxes in 2013 free This will usually be the same agency to which you or your employer pays your foreign social security taxes. File 2011 taxes in 2013 free The foreign agency will be able to tell you what information is needed for them to issue the certificate. File 2011 taxes in 2013 free Your employer should keep a copy of the certificate because it may be needed to show why you are exempt from U. File 2011 taxes in 2013 free S. File 2011 taxes in 2013 free social security taxes. File 2011 taxes in 2013 free Only wages paid on or after the effective date of the agreement can be exempt from U. File 2011 taxes in 2013 free S. File 2011 taxes in 2013 free social security taxes. File 2011 taxes in 2013 free    Some of the countries with which the United States has agreements will not issue certificates of coverage. File 2011 taxes in 2013 free In this case, either you or your employer should request a statement that your wages are not covered by the U. File 2011 taxes in 2013 free S. File 2011 taxes in 2013 free social security system. File 2011 taxes in 2013 free Request the statement from the following address. File 2011 taxes in 2013 free U. File 2011 taxes in 2013 free S. File 2011 taxes in 2013 free Social Security Administration Office of International Programs P. File 2011 taxes in 2013 free O. File 2011 taxes in 2013 free Box 17741 Baltimore, MD 21235-7741 Self-employed individuals. File 2011 taxes in 2013 free   Under most agreements, self-employed individuals are covered by the social security system of the country where they reside. File 2011 taxes in 2013 free However, under some agreements, you may be exempt from U. File 2011 taxes in 2013 free S. File 2011 taxes in 2013 free self-employment tax if you temporarily transfer your business activity to or from the United States. File 2011 taxes in 2013 free   If you believe that your self-employment income is subject only to U. File 2011 taxes in 2013 free S. File 2011 taxes in 2013 free self-employment tax and is exempt from foreign social security taxes, request a certificate of coverage from the U. File 2011 taxes in 2013 free S. File 2011 taxes in 2013 free Social Security Administration at the address given earlier. File 2011 taxes in 2013 free This certificate will establish your exemption from foreign social security taxes. File 2011 taxes in 2013 free   To establish that your self-employment income is subject only to foreign social security taxes and is exempt from U. File 2011 taxes in 2013 free S. File 2011 taxes in 2013 free self-employment tax, request a certificate of coverage from the appropriate agency of the foreign country. File 2011 taxes in 2013 free If the foreign country will not issue the certificate, you should request a statement that your income is not covered by the U. File 2011 taxes in 2013 free S. File 2011 taxes in 2013 free social security system. File 2011 taxes in 2013 free Request it from the U. File 2011 taxes in 2013 free S. File 2011 taxes in 2013 free Social Security Administration at the address given earlier. File 2011 taxes in 2013 free Attach a photocopy of either statement to Form 1040 each year you are exempt. File 2011 taxes in 2013 free Also print “Exempt, see attached statement” on the line for self-employment tax. File 2011 taxes in 2013 free Estimated Tax Form 1040-ES (NR) You may have income from which no U. File 2011 taxes in 2013 free S. File 2011 taxes in 2013 free income tax is withheld. File 2011 taxes in 2013 free Or the amount of tax withheld may be less than the income tax you estimate you will owe at the end of the year. File 2011 taxes in 2013 free If so, you may have to pay estimated tax. File 2011 taxes in 2013 free Generally, you must make estimated tax payments for 2014 if you expect to owe at least $1,000 in tax and you expect your withholding and certain refundable credits to be less than the smaller of: 90% of the tax to be shown on your 2014 income tax return, or 100% of the tax shown on your 2013 income tax return (if your 2013 return covered all 12 months of the year). File 2011 taxes in 2013 free If your adjusted gross income for 2013 was more than $150,000 ($75,000 if your filing status for 2014 is married filing separately), substitute 110% for 100% in (2) above if you are not a farmer or fisherman. File 2011 taxes in 2013 free Item (2) does not apply if you did not file a 2013 return. File 2011 taxes in 2013 free A nonresident alien should use Form 1040-ES (NR) to figure and pay estimated tax. File 2011 taxes in 2013 free If you pay by check, make it payable to the "United States Treasury. File 2011 taxes in 2013 free " How to estimate your tax for 2014. File 2011 taxes in 2013 free   If you filed a 2013 return on Form 1040NR or Form 1040NR-EZ and expect your income, number of exemptions, and total deductions for 2014 to be nearly the same, you should use your 2013 return as a guide to complete the Estimated Tax Worksheet in the Form 1040-ES (NR) instructions. File 2011 taxes in 2013 free If you did not file a return for 2013, or if your income, exemptions, deductions, or credits will be different for 2014, you must estimate these amounts. File 2011 taxes in 2013 free Figure your estimated tax liability using the Tax Rate Schedule in the 2014 Form 1040-ES (NR) instructions for your filing status. File 2011 taxes in 2013 free Note. File 2011 taxes in 2013 free If you expect to be a resident of Puerto Rico during the entire year, use Form 1040-ES or Formulario 1040-ES (PR). File 2011 taxes in 2013 free When to pay estimated tax. File 2011 taxes in 2013 free   Make your first estimated tax payment by the due date for filing the previous year's Form 1040NR or Form 1040NR-EZ. File 2011 taxes in 2013 free If you have wages subject to the same withholding rules that apply to U. File 2011 taxes in 2013 free S. File 2011 taxes in 2013 free citizens, you must file Form 1040NR or Form 1040NR-EZ and make your first estimated tax payment by April 15, 2014. File 2011 taxes in 2013 free If you do not have wages subject to withholding, file your income tax return and make your first estimated tax payment by June 16, 2014. File 2011 taxes in 2013 free   If your first estimated tax payment is due April 15, 2014, you can pay your estimated tax in full at that time or in four equal installments by the dates shown next. File 2011 taxes in 2013 free 1st installment April 15, 2014 2nd installment June 16, 2014 3rd installment Sept. File 2011 taxes in 2013 free 15, 2014 4th installment Jan. File 2011 taxes in 2013 free 15, 2015 If your first payment is not due until June 16, 2014, you can pay your estimated tax in full at that time or: ½ of your estimated tax by June 16, 2014, 1/4 of the tax by September 15, 2014, and 1/4 by January 15, 2015. File 2011 taxes in 2013 free    You do not have to make the payment due January 15, 2015, if you file your 2014 Form 1040NR or 1040NR-EZ by February 2, 2015, and pay the entire balance due with your return. File 2011 taxes in 2013 free Fiscal year. File 2011 taxes in 2013 free   If your return is not on a calendar year basis, your due dates are the 15th day of the 4th, 6th, and 9th months of your fiscal year, and the 1st month of the following fiscal year. File 2011 taxes in 2013 free If any date falls on a Saturday, Sunday, or legal holiday, use the next day that is not a Saturday, Sunday, or legal holiday. File 2011 taxes in 2013 free Changes in income, deductions, or exemptions. File 2011 taxes in 2013 free   Even if you are not required to make an estimated tax payment in April or June, your circumstances may change so that you will have to make estimated tax payments later. File 2011 taxes in 2013 free This can happen if you receive additional income or if any of your deductions are reduced or eliminated. File 2011 taxes in 2013 free If so, see the instructions for Form 1040-ES (NR) and Publication 505 for information on figuring your estimated tax. File 2011 taxes in 2013 free Amended estimated tax. File 2011 taxes in 2013 free   If, after you have made estimated tax payments, you find your estimated tax is substantially increased or decreased because of a change in your income or exemptions, you should adjust your remaining estimated tax payments. File 2011 taxes in 2013 free To do this, see the instructions for Form 1040-ES (NR) and Publication 505. File 2011 taxes in 2013 free Penalty for failure to pay estimated income tax. File 2011 taxes in 2013 free   You will be subject to a penalty for underpayment of installments of estimated tax except in certain situations. File 2011 taxes in 2013 free These situations are explained on Form 2210, Underpayment of Estimated Tax by Individuals, Estates, and Trusts. File 2011 taxes in 2013 free Prev  Up  Next   Home   More Online Publications