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File Tax Return For 2012

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File Tax Return For 2012

File tax return for 2012 8. File tax return for 2012   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 tax return for 2012 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 tax return for 2012 Introduction This chapter discusses how to pay your U. File tax return for 2012 S. File tax return for 2012 income tax as you earn or receive income during the year. File tax return for 2012 In general, the federal income tax is a pay as you go tax. File tax return for 2012 There are two ways to pay as you go. File tax return for 2012 Withholding. File tax return for 2012 If you are an employee, your employer probably withholds income tax from your pay. File tax return for 2012 Tax may also be withheld from certain other income—including pensions, bonuses, commissions, and gambling winnings. File tax return for 2012 In each case, the amount withheld is paid to the U. File tax return for 2012 S. File tax return for 2012 Treasury in your name. File tax return for 2012 Estimated tax. File tax return for 2012 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 tax return for 2012 People who are in business for themselves generally will have to pay their tax this way. File tax return for 2012 You may have to pay estimated tax if you receive income such as dividends, interest, rent, and royalties. File tax return for 2012 Estimated tax is used to pay not only income tax, but self-employment tax and alternative minimum tax as well. File tax return for 2012 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 tax return for 2012 Useful Items - You may want to see: Publication 515 Withholding of Tax on Nonresident Aliens and Foreign Entities 901 U. File tax return for 2012 S. File tax return for 2012 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 tax return for 2012 S. File tax return for 2012 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 tax return for 2012 S. File tax return for 2012 Real Property Interests 13930 Application for Central Withholding Agreement See chapter 12 for information about getting these publications and forms. File tax return for 2012 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 tax return for 2012 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 tax return for 2012 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 tax return for 2012 S. File tax return for 2012 citizens. File tax return for 2012 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 tax return for 2012 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 tax return for 2012 However, if the income is effectively connected with a U. File tax return for 2012 S. File tax return for 2012 trade or business, file Form W-8ECI instead. File tax return for 2012 Withholding From Compensation The following discussion generally applies only to nonresident aliens. File tax return for 2012 Tax is withheld from resident aliens in the same manner as U. File tax return for 2012 S. File tax return for 2012 citizens. File tax return for 2012 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 tax return for 2012 S. File tax return for 2012 citizens. File tax return for 2012 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 tax return for 2012 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 tax return for 2012 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 tax return for 2012 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 tax return for 2012 Nonresident aliens should fill out Form W-4 using the following instructions instead of the instructions on the Form W-4. File tax return for 2012 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 tax return for 2012 Enter your social security number (SSN) on line 2. File tax return for 2012 Do not enter an individual taxpayer identification number (ITIN). File tax return for 2012 Check only “Single” marital status on line 3 (regardless of your actual marital status). File tax return for 2012 Claim only one allowance on line 5, unless you are a resident of Canada, Mexico, or South Korea, or a U. File tax return for 2012 S. File tax return for 2012 national. File tax return for 2012 Write “Nonresident Alien” or “NRA” on the dotted line on line 6. File tax return for 2012 You can request additional withholding on line 6 at your option. File tax return for 2012 Do not claim “Exempt” withholding status on line 7. File tax return for 2012 A U. File tax return for 2012 S. File tax return for 2012 national is an individual who, although not a U. File tax return for 2012 S. File tax return for 2012 citizen, owes his or her allegiance to the United States. File tax return for 2012 U. File tax return for 2012 S. File tax return for 2012 nationals include American Samoans, and Northern Mariana Islanders who chose to become U. File tax return for 2012 S. File tax return for 2012 nationals instead of U. File tax return for 2012 S. File tax return for 2012 citizens. File tax return for 2012 See Withholding on Scholarships and Fellowship Grants later, for how to fill out Form W-4 if you receive a U. File tax return for 2012 S. File tax return for 2012 source scholarship or fellowship grant that is not a payment for services. File tax return for 2012 Students and business apprentices from India. File tax return for 2012   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 tax return for 2012 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 tax return for 2012 S. File tax return for 2012 taxpayer's 2013 return. File tax return for 2012 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 tax return for 2012 S. File tax return for 2012 citizens. File tax return for 2012 Household employees. File tax return for 2012   If you work as a household employee, your employer does not have to withhold income tax. File tax return for 2012 However, you may agree to voluntary income tax withholding by filing a Form W-4 with your employer. File tax return for 2012 The agreement goes into effect when your employer accepts the agreement by beginning the withholding. File tax return for 2012 You or your employer may end the agreement by letting the other know in writing. File tax return for 2012 Agricultural workers. File tax return for 2012   If you are an agricultural worker on an H-2A visa, your employer does not have to withhold income tax. File tax return for 2012 However, your employer will withhold income tax only if you and your employer agree to withhold. File tax return for 2012 In that case, you must provide your employer with a properly completed Form W-4. File tax return for 2012 You can find more information about not having tax withheld at www. File tax return for 2012 irs. File tax return for 2012 gov/Individuals/International-Taxpayers/Foreign-Agricultural-Workers. File tax return for 2012 Wages Exempt From Withholding Wages that are exempt from U. File tax return for 2012 S. File tax return for 2012 income tax under an income tax treaty are generally exempt from withholding. File tax return for 2012 For information on how to claim this exemption from withholding, see Income Entitled to Tax Treaty Benefits , later. File tax return for 2012 Wages paid to aliens who are residents of American Samoa, Canada, Mexico, Puerto Rico, or the U. File tax return for 2012 S. File tax return for 2012 Virgin Islands may be exempt from withholding. File tax return for 2012 The following paragraphs explain these exemptions. File tax return for 2012 Residents of Canada or Mexico engaged in transportation-related employment. File tax return for 2012   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 tax return for 2012 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 tax return for 2012    This employment is subject to withholding of social security and Medicare taxes unless the services are performed for a railroad. File tax return for 2012   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 tax return for 2012 S. File tax return for 2012 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 tax return for 2012   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 tax return for 2012 Residents of American Samoa and Puerto Rico. File tax return for 2012   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 tax return for 2012 Residents of the U. File tax return for 2012 S. File tax return for 2012 Virgin Islands. File tax return for 2012   Nonresident aliens who are bona fide residents of the U. File tax return for 2012 S Virgin Islands are not subject to withholding of U. File tax return for 2012 S. File tax return for 2012 tax on income earned while temporarily employed in the United States. File tax return for 2012 This is because those persons pay their income tax to the U. File tax return for 2012 S. File tax return for 2012 Virgin Islands. File tax return for 2012 To avoid having tax withheld on income earned in the United States, bona fide residents of the U. File tax return for 2012 S. File tax return for 2012 Virgin Islands should write a letter, in duplicate, to their employers, stating that they are bona fide residents of the U. File tax return for 2012 S. File tax return for 2012 Virgin Islands and expect to pay tax on all income to the U. File tax return for 2012 S. File tax return for 2012 Virgin Islands. File tax return for 2012 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 tax return for 2012 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 tax return for 2012 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 tax return for 2012 Withholding on Tip Income Tips you receive during the year for services performed in the United States are subject to U. File tax return for 2012 S. File tax return for 2012 income tax. File tax return for 2012 Include them in taxable income. File tax return for 2012 In addition, tips received while working for one employer, amounting to $20 or more in a month, are subject to graduated withholding. File tax return for 2012 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 tax return for 2012 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 tax return for 2012 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 tax return for 2012 You must agree to timely file an income tax return for the current tax year. File tax return for 2012 Central withholding agreements. File tax return for 2012   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 tax return for 2012 Under no circumstances will such a withholding agreement reduce taxes withheld to less than the anticipated amount of income tax liability. File tax return for 2012   File Form 13930 and the required attachments with the IRS to request a central withholding agreement. File tax return for 2012 Either you or your authorized representative can file the form. File tax return for 2012 It should be sent to the IRS at least 45 days before the tour begins or the event occurs. File tax return for 2012 Exceptions will be considered on a case by case basis. File tax return for 2012   For more information on the CWA program, go to www. File tax return for 2012 irs. File tax return for 2012 gov/Individuals/International-Taxpayers/Central-Withholding-Agreements. File tax return for 2012 Final payment exemption. File tax return for 2012   Your final payment of compensation during the tax year for independent personal services may be entirely or partly exempt from withholding. File tax return for 2012 This exemption is available only once during your tax year and applies to a maximum of $5,000 of compensation. File tax return for 2012 To obtain this exemption, you or your agent must give the following statements and information to the Commissioner or his delegate. File tax return for 2012 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 tax return for 2012 Each statement must be signed by the withholding agent and verified by a declaration that it is made under penalties of perjury. File tax return for 2012 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 tax return for 2012 This statement must also be signed by the withholding agent and verified by a declaration that it is made under penalties of perjury. File tax return for 2012 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 tax return for 2012 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 tax return for 2012 The amount of your outstanding tax liabilities, if any, including interest and penalties, from the current tax year or prior tax periods. File tax return for 2012 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 tax return for 2012 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 tax return for 2012   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 tax return for 2012 Ordinary and necessary business expenses can be taken into account if proven to the satisfaction of the Commissioner or his delegate. File tax return for 2012   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 tax return for 2012 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 tax return for 2012 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 tax return for 2012 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 tax return for 2012 S. File tax return for 2012 national and are not a resident of Canada, Mexico, or South Korea. File tax return for 2012 For purposes of 30% withholding, the exemption is prorated at $10. File tax return for 2012 82 a day in 2014 for the period that labor or personal services are performed in the United States. File tax return for 2012 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 tax return for 2012 Example. File tax return for 2012 Eric Johannsen, who is a resident of Country X worked under a contract with a U. File tax return for 2012 S. File tax return for 2012 firm (not as an employee) in the United States for 100 days during 2014 before returning to his country. File tax return for 2012 He earned $6,000 for the services performed (not considered wages) in the United States. File tax return for 2012 Eric is married and has three dependent children. File tax return for 2012 His wife is not employed and has no income subject to U. File tax return for 2012 S. File tax return for 2012 tax. File tax return for 2012 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 tax return for 2012 82), and withholding at 30% is applied against the balance. File tax return for 2012 Thus, $1,475. File tax return for 2012 40 in tax is withheld from Eric's earnings (30% of $4,918 ($6,000 − $1,082). File tax return for 2012 U. File tax return for 2012 S. File tax return for 2012 nationals or residents of Canada, Mexico, or South Korea. File tax return for 2012   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 tax return for 2012 However, if you are a U. File tax return for 2012 S. File tax return for 2012 national or a resident of Canada or Mexico, you are allowed the same personal exemptions as U. File tax return for 2012 S. File tax return for 2012 citizens. File tax return for 2012 For the 30% (or lower treaty) rate withholding, you can take $10. File tax return for 2012 82 per day for each allowable exemption in 2014. File tax return for 2012 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 tax return for 2012 However, the additional exemptions for your spouse and children must be further prorated as explained in chapter 5 under Exemptions . File tax return for 2012 Students and business apprentices from India. File tax return for 2012   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 tax return for 2012 S. File tax return for 2012 taxpayer's 2014 return. File tax return for 2012 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 tax return for 2012 S. File tax return for 2012 citizens. File tax return for 2012 For the 30% (or lower treaty rate) withholding on compensation for independent personal services performed in the United States, you are allowed $10. File tax return for 2012 82 per day for each allowable exemption in 2014. File tax return for 2012 Refund of Taxes Withheld in Error Multi-level marketing. File tax return for 2012   If you are a distributor for a multi-level marketing company who had taxes withheld in error, file a U. File tax return for 2012 S. File tax return for 2012 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 tax return for 2012 You must also attach to the U. File tax return for 2012 S. File tax return for 2012 income tax return or claim for refund supporting information that includes, but is not limited to, the following items. File tax return for 2012 A copy of your Form W-2, Form 1042-S, or Form 1099 to prove the amount of taxes withheld. File tax return for 2012 A statement explaining why income reported on your Form W-2, Form 1042-S, or Form 1099 is not subject to U. File tax return for 2012 S. File tax return for 2012 taxation. File tax return for 2012 A statement listing all the dates you entered and left the United States during the taxable year. File tax return for 2012 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 tax return for 2012 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 tax return for 2012 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 tax return for 2012 Any further relevant document or record supporting your claim that the taxes were withheld in error. File tax return for 2012 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 tax return for 2012 It also includes 85% of social security benefits paid to nonresident aliens. File tax return for 2012 Refund of taxes withheld in error on social security benefits paid to resident aliens. File tax return for 2012   Social security benefits paid to a lawful permanent resident (green card holder) are not subject to 30% withholding. File tax return for 2012 For U. File tax return for 2012 S. File tax return for 2012 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 tax return for 2012 See Green Card Test in chapter 1. File tax return for 2012 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 tax return for 2012 SSA will refund taxes erroneously withheld if the refund can be processed during the same calendar year in which the tax was withheld. File tax return for 2012 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 tax return for 2012 You must also attach the following to your Form 1040 or 1040A. File tax return for 2012 A copy of Form SSA-1042S, Social Security Benefit Statement. File tax return for 2012 A copy of the “green card. File tax return for 2012 ” 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 tax return for 2012 S. File tax return for 2012 lawful permanent resident and my green card has been neither revoked nor administratively or judicially determined to have been abandoned. File tax return for 2012 I am filing a U. File tax return for 2012 S. File tax return for 2012 income tax return for the tax year as a resident alien reporting all of my worldwide income. File tax return for 2012 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 tax return for 2012 Other income not subject to withholding of 30% (or lower treaty) rate. File tax return for 2012   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 tax return for 2012 Income (other than compensation) that is effectively connected with your U. File tax return for 2012 S. File tax return for 2012 trade or business. File tax return for 2012 Income from real property that you choose to treat as effectively connected with a U. File tax return for 2012 S. File tax return for 2012 trade or business. File tax return for 2012 See Income From Real Property in chapter 4 for details about this choice. File tax return for 2012   Special rules for withholding on partnership income, scholarships, and fellowships are explained next. File tax return for 2012 Tax Withheld on Partnership Income If you are a foreign partner in a U. File tax return for 2012 S. File tax return for 2012 or foreign partnership, the partnership will withhold tax on your share of effectively connected taxable income (ECTI) from the partnership. File tax return for 2012 You may be able to reduce your ECTI subject to withholding by certain partner-level deductions. File tax return for 2012 Generally, you must use Form 8804-C for this purpose. File tax return for 2012 See the Instructions for Form 8804-C for more information. File tax return for 2012 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 tax return for 2012 6% for 2014). File tax return for 2012 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 tax return for 2012 Long-term capital gain is an example of a particular type of income to which the highest tax rate applies. File tax return for 2012 Claim the tax withheld as a credit on your 2014 Form 1040NR. File tax return for 2012 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 tax return for 2012 A partnership that is publicly traded will withhold tax on your actual distributions of effectively connected income. File tax return for 2012 In this case the partnership will give you a statement on Form 1042-S, Foreign Person's U. File tax return for 2012 S. File tax return for 2012 Source Income Subject to Withholding. File tax return for 2012 Withholding on Scholarships and Fellowship Grants There is no withholding on a qualified scholarship received by a candidate for a degree. File tax return for 2012 See chapter 3. File tax return for 2012 If you are a nonresident alien student or grantee with an “F,” “J,” “M,” or “Q” visa and you receive a U. File tax return for 2012 S. File tax return for 2012 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 tax return for 2012 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 tax return for 2012 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 tax return for 2012 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 tax return for 2012 Use the following instructions instead of the Form W-4 instructions to complete the worksheet. File tax return for 2012 Line A. File tax return for 2012   Enter the total of the following amounts on line A. File tax return for 2012 Personal exemption. File tax return for 2012   Include the prorated part of your allowable personal exemption. File tax return for 2012 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 tax return for 2012 82). File tax return for 2012 Expenses. File tax return for 2012   Include expenses that will be deductible on your return. File tax return for 2012 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 tax return for 2012 They also include business expenses, moving expenses, and the IRA deduction discussed under Deductions in chapter 5. File tax return for 2012 Nontaxable grant or scholarship. File tax return for 2012   Include the part of your grant or scholarship that is not taxable under U. File tax return for 2012 S. File tax return for 2012 law or under a tax treaty. File tax return for 2012 Line B. File tax return for 2012   Enter -0- unless the following paragraph applies to you. File tax return for 2012   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 tax return for 2012 The standard deduction amount for 2013 is $6,100. File tax return for 2012 Lines C and D. File tax return for 2012   Enter -0- on both lines unless the following paragraphs apply to you. File tax return for 2012   If you are a resident of Canada, Mexico, South Korea, or a U. File tax return for 2012 S. File tax return for 2012 national, an additional daily exemption amount may be allowed for your spouse and each of your dependents. File tax return for 2012   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 tax return for 2012 S. File tax return for 2012 taxpayer's 2014 return. File tax return for 2012 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 tax return for 2012 S. File tax return for 2012 citizens. File tax return for 2012   Enter any additional amount for your spouse on line C. File tax return for 2012 Enter any additional amount for your dependents on line D. File tax return for 2012 Lines E, F, and G. File tax return for 2012   No entries should be made on lines E, F, and G. File tax return for 2012 Line H. File tax return for 2012   Add the amounts on lines A through D and enter the total on line H. File tax return for 2012 Form W-4. File tax return for 2012   Complete lines 1 through 4 of Form W-4. File tax return for 2012 Sign and date the form and give it with the Personal Allowances Worksheet to your withholding agent. File tax return for 2012   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 tax return for 2012 S. File tax return for 2012 income tax return to be allowed the exemptions and deductions you claimed on that form. File tax return for 2012 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 tax return for 2012 S. File tax return for 2012 income tax return for the previous year. File tax return for 2012 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 tax return for 2012 S. File tax return for 2012 income tax return when required. File tax return for 2012 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 tax return for 2012 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 tax return for 2012 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 tax return for 2012 Use this form to prepare your annual U. File tax return for 2012 S. File tax return for 2012 income tax return. File tax return for 2012 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 tax return for 2012 Generally, you do this by filing either Form W-8BEN or Form 8233 with the withholding agent. File tax return for 2012 File Form W-8BEN for income that is not personal services income. File tax return for 2012 File Form 8233 for personal services income as discussed next. File tax return for 2012 Employees and independent contractors. File tax return for 2012   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 tax return for 2012   Even if you submit Form 8233, the withholding agent may have to withhold tax from your income. File tax return for 2012 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 tax return for 2012 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 tax return for 2012 Students, teachers, and researchers. File tax return for 2012   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 tax return for 2012 For treaties not listed in the appendices, attach a statement in a format similar to those for other treaties. File tax return for 2012   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 tax return for 2012 Special events and promotions. File tax return for 2012   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 tax return for 2012 Form 13930 is used to request a reduction in withholding. File tax return for 2012 Withholding may be required even if the income may be exempt from taxation by provisions of a tax treaty. File tax return for 2012 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 tax return for 2012 You will be required to pay U. File tax return for 2012 S. File tax return for 2012 tax, at the time of your departure from the United States, on any income for which you incorrectly claimed a treaty exemption. File tax return for 2012 For more details on treaty provisions that apply to compensation, see Publication 901. File tax return for 2012 Tax Withheld on Real Property Sales If you are a nonresident alien and you dispose of a U. File tax return for 2012 S. File tax return for 2012 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 tax return for 2012 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 tax return for 2012 S. File tax return for 2012 real property interest by the shareholder is subject to withholding at 35%. File tax return for 2012 Withholding is also required on certain distributions and other transactions by domestic or foreign corporations, partnerships, trusts, and estates. File tax return for 2012 These rules are covered in Publication 515. File tax return for 2012 For information on the tax treatment of dispositions of U. File tax return for 2012 S. File tax return for 2012 real property interests, see Real Property Gain or Loss in chapter 4. File tax return for 2012 If you are a partner in a domestic partnership, and the partnership disposes of a U. File tax return for 2012 S. File tax return for 2012 real property interest at a gain, the partnership will withhold tax on the amount of gain allocable to its foreign partners. File tax return for 2012 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 tax return for 2012 S. File tax return for 2012 Source Income Subject to Withholding (in the case of a publicly traded partnership). File tax return for 2012 Withholding is not required in the following situations. File tax return for 2012 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 tax return for 2012 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 tax return for 2012 However, this exception does not apply to certain dispositions of substantial amounts of non-publicly traded interests in publicly traded corporations. File tax return for 2012 The property disposed of is an interest in a U. File tax return for 2012 S. File tax return for 2012 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 tax return for 2012 S. File tax return for 2012 real property interest. File tax return for 2012 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 tax return for 2012 S. File tax return for 2012 taxpayer identification number, and home address. File tax return for 2012 You can give the certification to a qualified substitute. File tax return for 2012 The qualified substitute gives the buyer a statement, under penalties of perjury, that the certification is in the possession of the qualified substitute. File tax return for 2012 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 tax return for 2012 The buyer receives a withholding certificate from the Internal Revenue Service. File tax return for 2012 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 tax return for 2012 S. File tax return for 2012 tax treaty. File tax return for 2012 The buyer must file a copy of the notice with the Ogden Service Center, P. File tax return for 2012 O. File tax return for 2012 Box 409101, Ogden, UT 84409. File tax return for 2012 You must verify the notice as true and sign it under penalties of perjury. File tax return for 2012 The notice must contain the following information. File tax return for 2012 A statement that the notice is a notice of nonrecognition under regulation section 1. File tax return for 2012 1445-2(d)(2). File tax return for 2012 Your name, taxpayer identification number, and home address. File tax return for 2012 A statement that you are not required to recognize any gain or loss on the transfer. File tax return for 2012 A brief description of the transfer. File tax return for 2012 A brief summary of the law and facts supporting your claim that recognition of gain or loss is not required. File tax return for 2012 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 tax return for 2012 Instead, a withholding certificate (described next) must be obtained. File tax return for 2012 The amount you realize on the transfer of a U. File tax return for 2012 S. File tax return for 2012 real property interest is zero. File tax return for 2012 The property is acquired by the United States, a U. File tax return for 2012 S. File tax return for 2012 state or possession, a political subdivision, or the District of Columbia. File tax return for 2012 The distribution is from a domestically controlled qualified investment entity (QIE) and is treated as a distribution of a U. File tax return for 2012 S. File tax return for 2012 real property interest only because an interest in the entity was disposed of in an applicable wash sale transaction. File tax return for 2012 For the definition of a QIE, see Qualified investment entities under Real Property Gain or Loss, earlier. File tax return for 2012 See Wash sale under Real Property Gain or Loss in chapter 4. File tax return for 2012 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 tax return for 2012 This also applies to the qualified substitute's statement under (4). File tax return for 2012 Withholding certificates. File tax return for 2012   The tax required to be withheld on a disposition can be reduced or eliminated under a withholding certificate issued by the IRS. File tax return for 2012 Either you or the buyer can request a withholding certificate. File tax return for 2012   A withholding certificate can be issued due to any of the following. File tax return for 2012 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 tax return for 2012 All of your realized gain is exempt from U. File tax return for 2012 S. File tax return for 2012 tax. File tax return for 2012 You or the buyer enters into an agreement for the payment of tax providing security for the tax liability. File tax return for 2012   Get Publication 515 and Form 8288-B for information on procedures to request a withholding certificate. File tax return for 2012 Credit for tax withheld. File tax return for 2012   The buyer must report and pay over the withheld tax within 20 days after the transfer using Form 8288, U. File tax return for 2012 S. File tax return for 2012 Withholding Tax Return for Dispositions by Foreign Persons of U. File tax return for 2012 S. File tax return for 2012 Real Property Interests. File tax return for 2012 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 tax return for 2012 S. File tax return for 2012 Real Property Interests. File tax return for 2012 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 tax return for 2012 You must file Copy B with your tax return to take credit for the tax withheld. File tax return for 2012   A stamped copy of Form 8288-A will not be provided to you if your TIN is not included on that form. File tax return for 2012 The IRS will send you a letter requesting the TIN and providing instructions for how to get a TIN. File tax return for 2012 When you provide the IRS with a TIN, the IRS will provide you with a stamped Copy B of Form 8288-A. File tax return for 2012 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 tax return for 2012 Your payments of these taxes contribute to your coverage under the U. File tax return for 2012 S. File tax return for 2012 social security system. File tax return for 2012 Social security coverage provides retirement benefits, survivors and disability benefits, and medical insurance (Medicare) benefits to individuals who meet certain eligibility requirements. File tax return for 2012 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 tax return for 2012 All taxable wages are subject to Medicare tax. File tax return for 2012 Your employer deducts these taxes from each wage payment. File tax return for 2012 Your employer must deduct these taxes even if you do not expect to qualify for social security or Medicare benefits. File tax return for 2012 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 tax return for 2012 40. File tax return for 2012 Use the appropriate worksheet in chapter 3 of Publication 505, Tax Withholding and Estimated Tax, to figure your credit. File tax return for 2012 If any one employer deducted more than $7,049. File tax return for 2012 40, you cannot claim a credit for that amount. File tax return for 2012 Ask your employer to refund the excess. File tax return for 2012 If your employer does not refund the excess, you can file a claim for refund using Form 843. File tax return for 2012 In general, U. File tax return for 2012 S. File tax return for 2012 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 tax return for 2012 In limited situations, these taxes apply to wages for services performed outside the United States. File tax return for 2012 Your employer should be able to tell you if social security and Medicare taxes apply to your wages. File tax return for 2012 You cannot make voluntary payments if no taxes are due. File tax return for 2012 Additional Medicare Tax. File tax return for 2012   Beginning in 2013, in addition to the Medicare tax, a 0. File tax return for 2012 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 tax return for 2012   There are no special rules for nonresident aliens for purposes of Additional Medicare Tax. File tax return for 2012 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 tax return for 2012   Your employer is responsible for withholding the 0. File tax return for 2012 9% Additional Medicare Tax on Medicare wages or RRTA compensation it pays to you in excess of $200,000 in the calendar year. File tax return for 2012 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 tax return for 2012   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 tax return for 2012    See Form 8959, Additional Medicare Tax, and the Instructions for Form 8959 to determine whether you are required to pay Additional Medicare Tax. File tax return for 2012 For more information on Additional Medicare Tax, go to IRS. File tax return for 2012 gov and enter “Additional Medicare Tax” in the search box. File tax return for 2012   Self-employed individuals may also be required to pay Additional Medicare Tax. File tax return for 2012 See Self-Employment Tax , later. File tax return for 2012 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 tax return for 2012 This means that there will be no withholding of social security or Medicare taxes from the pay you receive for these services. File tax return for 2012 These types of services are very limited, and generally include only on-campus work, practical training, and economic hardship employment. File tax return for 2012 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 tax return for 2012 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 tax return for 2012 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 tax return for 2012 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 tax return for 2012 Social security and Medicare taxes are not withheld from pay for the work unless the student is considered a resident alien. File tax return for 2012 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 tax return for 2012 The U. File tax return for 2012 S. File tax return for 2012 Citizenship and Immigration Services (USCIS) permits on-campus work for students in “F-1” status if it does not displace a U. File tax return for 2012 S. File tax return for 2012 resident. File tax return for 2012 On-campus work means work performed on the school's premises. File tax return for 2012 On-campus work includes work performed at an off-campus location that is educationally affiliated with the school. File tax return for 2012 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 tax return for 2012 Social security and Medicare taxes are not withheld from pay for this work unless the student is considered a resident alien. File tax return for 2012 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 tax return for 2012 Exchange Visitors Exchange visitors are temporarily admitted to the United States under section 101(a)(15)(J) of the Immigration and Nationality Act. File tax return for 2012 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 tax return for 2012 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 tax return for 2012 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 tax return for 2012 The employer must be the petitioner through whom the alien obtained the “Q” visa. File tax return for 2012 Social security and Medicare taxes are not withheld from pay for this work unless the alien is considered a resident alien. File tax return for 2012 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 tax return for 2012 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 tax return for 2012 Attach the following items to Form 843. File tax return for 2012 A copy of your Form W-2 to prove the amount of social security and Medicare taxes withheld. File tax return for 2012 A copy of your visa. File tax return for 2012 Form I-94 (or other documentation showing your dates of arrival or departure). File tax return for 2012 If you have an F-1 visa, documentation showing permission to work in the U. File tax return for 2012 S. File tax return for 2012 If you have a J-1 visa, documentation showing permission to work in the U. File tax return for 2012 S. File tax return for 2012 If you are engaged in optional practical training or employment due to severe economic necessity, documentation showing permission to work in the U. File tax return for 2012 S. File tax return for 2012 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 tax return for 2012 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 tax return for 2012 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 tax return for 2012 File Form 843 (with attachments) with the Department of the Treasury, Internal Revenue Service Center, Ogden, UT 84201-0038. File tax return for 2012 Do not use Form 843 to request a refund of Additional Medicare Tax. File tax return for 2012 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 tax return for 2012 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 tax return for 2012 S. File tax return for 2012 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 tax return for 2012 See the Instructions for Form 1040X. File tax return for 2012 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 tax return for 2012 You can find more information about not having tax withheld at www. File tax return for 2012 irs. File tax return for 2012 gov/Individuals/International-Taxpayers/Foreign-Agricultural-Workers. File tax return for 2012 Self-Employment Tax Self-employment tax is the social security and Medicare taxes for individuals who are self-employed. File tax return for 2012 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 tax return for 2012 S. File tax return for 2012 social security system. File tax return for 2012 Residents of the U. File tax return for 2012 S. File tax return for 2012 Virgin Islands, Puerto Rico, Guam, the Commonwealth of the Northern Mariana Islands, or American Samoa are considered U. File tax return for 2012 S. File tax return for 2012 residents for this purpose and are subject to the self-employment tax. File tax return for 2012 Resident aliens must pay self-employment tax under the same rules that apply to U. File tax return for 2012 S. File tax return for 2012 citizens. File tax return for 2012 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 tax return for 2012 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 tax return for 2012 Example. File tax return for 2012 Bill Jones is an author engaged in the business of writing books. File tax return for 2012 Bill had several books published in a foreign country while he was a citizen and resident of that country. File tax return for 2012 During 2013, Bill entered the United States as a resident alien. File tax return for 2012 After becoming a U. File tax return for 2012 S. File tax return for 2012 resident, he continued to receive royalties from his foreign publisher. File tax return for 2012 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 tax return for 2012 Bill's 2013 self-employment income includes the royalties received after he became a U. File tax return for 2012 S. File tax return for 2012 resident even though the books were published while he was a nonresident alien. File tax return for 2012 This royalty income is subject to self-employment tax. File tax return for 2012 Reporting self-employment tax. File tax return for 2012   Use Schedule SE (Form 1040) to report and figure your self-employment tax. File tax return for 2012 Then enter the tax on Form 1040, line 56, or Form 1040NR, line 54. File tax return for 2012 Attach Schedule SE to Form 1040 or Form 1040NR. File tax return for 2012 Additional Medicare Tax. File tax return for 2012   Self-employed individuals must pay a 0. File tax return for 2012 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 tax return for 2012   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 tax return for 2012 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 tax return for 2012   See Form 8959, Additional Medicare Tax, and the Instructions for Form 8959 to determine whether you are required to pay Additional Medicare Tax. File tax return for 2012 For more information on Additional Medicare Tax, go to IRS. File tax return for 2012 gov and enter “Additional Medicare Tax” in the search box. File tax return for 2012 Deduction for employer-equivalent portion of self-employment tax. File tax return for 2012   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 tax return for 2012 This deduction is figured on Schedule SE (Form 1040). File tax return for 2012 Note. File tax return for 2012 No portion of the Additional Medicare Tax is deductible for self-employment tax. File tax return for 2012 More information. File tax return for 2012   Get Publication 334, Tax Guide for Small Business, for more information about self-employment tax. File tax return for 2012 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 tax return for 2012 These agreements are commonly referred to as totalization agreements. File tax return for 2012 Under these agreements, dual coverage and dual contributions (taxes) for the same work are eliminated. File tax return for 2012 The agreements generally make sure that social security taxes (including self-employment tax) are paid only to one country. File tax return for 2012 Agreements are in effect with the following countries. File tax return for 2012 Australia. File tax return for 2012 Austria. File tax return for 2012 Belgium. File tax return for 2012 Canada. File tax return for 2012 Chile. File tax return for 2012 Czech Republic. File tax return for 2012 Denmark. File tax return for 2012 Finland. File tax return for 2012 France. File tax return for 2012 Germany. File tax return for 2012 Greece. File tax return for 2012 Ireland. File tax return for 2012 Italy. File tax return for 2012 Japan. File tax return for 2012 Korea, South. File tax return for 2012 Luxembourg. File tax return for 2012 The Netherlands. File tax return for 2012 Norway. File tax return for 2012 Poland. File tax return for 2012 Portugal. File tax return for 2012 Spain. File tax return for 2012 Sweden. File tax return for 2012 Switzerland. File tax return for 2012 The United Kingdom. File tax return for 2012 Agreements with other countries are expected to enter into force in the future. File tax return for 2012 Employees. File tax return for 2012   Generally, under these agreements, you are subject to social security taxes only in the country where you are working. File tax return for 2012 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 tax return for 2012 You can get more information on any agreement by contacting the U. File tax return for 2012 S. File tax return for 2012 Social Security Administration at the address given later. File tax return for 2012 If you have access to the Internet, you can get more information at www. File tax return for 2012 socialsecurity. File tax return for 2012 gov/international. File tax return for 2012   To establish that your pay is subject only to foreign social security taxes and is exempt from U. File tax return for 2012 S. File tax return for 2012 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 tax return for 2012 This will usually be the same agency to which you or your employer pays your foreign social security taxes. File tax return for 2012 The foreign agency will be able to tell you what information is needed for them to issue the certificate. File tax return for 2012 Your employer should keep a copy of the certificate because it may be needed to show why you are exempt from U. File tax return for 2012 S. File tax return for 2012 social security taxes. File tax return for 2012 Only wages paid on or after the effective date of the agreement can be exempt from U. File tax return for 2012 S. File tax return for 2012 social security taxes. File tax return for 2012    Some of the countries with which the United States has agreements will not issue certificates of coverage. File tax return for 2012 In this case, either you or your employer should request a statement that your wages are not covered by the U. File tax return for 2012 S. File tax return for 2012 social security system. File tax return for 2012 Request the statement from the following address. File tax return for 2012 U. File tax return for 2012 S. File tax return for 2012 Social Security Administration Office of International Programs P. File tax return for 2012 O. File tax return for 2012 Box 17741 Baltimore, MD 21235-7741 Self-employed individuals. File tax return for 2012   Under most agreements, self-employed individuals are covered by the social security system of the country where they reside. File tax return for 2012 However, under some agreements, you may be exempt from U. File tax return for 2012 S. File tax return for 2012 self-employment tax if you temporarily transfer your business activity to or from the United States. File tax return for 2012   If you believe that your self-employment income is subject only to U. File tax return for 2012 S. File tax return for 2012 self-employment tax and is exempt from foreign social security taxes, request a certificate of coverage from the U. File tax return for 2012 S. File tax return for 2012 Social Security Administration at the address given earlier. File tax return for 2012 This certificate will establish your exemption from foreign social security taxes. File tax return for 2012   To establish that your self-employment income is subject only to foreign social security taxes and is exempt from U. File tax return for 2012 S. File tax return for 2012 self-employment tax, request a certificate of coverage from the appropriate agency of the foreign country. File tax return for 2012 If the foreign country will not issue the certificate, you should request a statement that your income is not covered by the U. File tax return for 2012 S. File tax return for 2012 social security system. File tax return for 2012 Request it from the U. File tax return for 2012 S. File tax return for 2012 Social Security Administration at the address given earlier. File tax return for 2012 Attach a photocopy of either statement to Form 1040 each year you are exempt. File tax return for 2012 Also print “Exempt, see attached statement” on the line for self-employment tax. File tax return for 2012 Estimated Tax Form 1040-ES (NR) You may have income from which no U. File tax return for 2012 S. File tax return for 2012 income tax is withheld. File tax return for 2012 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 tax return for 2012 If so, you may have to pay estimated tax. File tax return for 2012 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 tax return for 2012 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 tax return for 2012 Item (2) does not apply if you did not file a 2013 return. File tax return for 2012 A nonresident alien should use Form 1040-ES (NR) to figure and pay estimated tax. File tax return for 2012 If you pay by check, make it payable to the "United States Treasury. File tax return for 2012 " How to estimate your tax for 2014. File tax return for 2012   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 tax return for 2012 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 tax return for 2012 Figure your estimated tax liability using the Tax Rate Schedule in the 2014 Form 1040-ES (NR) instructions for your filing status. File tax return for 2012 Note. File tax return for 2012 If you expect to be a resident of Puerto Rico during the entire year, use Form 1040-ES or Formulario 1040-ES (PR). File tax return for 2012 When to pay estimated tax. File tax return for 2012   Make your first estimated tax payment by the due date for filing the previous year's Form 1040NR or Form 1040NR-EZ. File tax return for 2012 If you have wages subject to the same withholding rules that apply to U. File tax return for 2012 S. File tax return for 2012 citizens, you must file Form 1040NR or Form 1040NR-EZ and make your first estimated tax payment by April 15, 2014. File tax return for 2012 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 tax return for 2012   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 tax return for 2012 1st installment April 15, 2014 2nd installment June 16, 2014 3rd installment Sept. File tax return for 2012 15, 2014 4th installment Jan. File tax return for 2012 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 tax return for 2012    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 tax return for 2012 Fiscal year. File tax return for 2012   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 tax return for 2012 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 tax return for 2012 Changes in income, deductions, or exemptions. File tax return for 2012   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 tax return for 2012 This can happen if you receive additional income or if any of your deductions are reduced or eliminated. File tax return for 2012 If so, see the instructions for Form 1040-ES (NR) and Publication 505 for information on figuring your estimated tax. File tax return for 2012 Amended estimated tax. File tax return for 2012   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 tax return for 2012 To do this, see the instructions for Form 1040-ES (NR) and Publication 505. File tax return for 2012 Penalty for failure to pay estimated income tax. File tax return for 2012   You will be subject to a penalty for underpayment of installments of estimated tax except in certain situations. File tax return for 2012 These situations are explained on Form 2210, Underpayment of Estimated Tax by Individuals, Estates, and Trusts. File tax return for 2012 Prev  Up  Next   Home   More Online Publications
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Contact My Local Office in New York

Face-to-face Tax Help

IRS Taxpayer Assistance Centers (TACs) are your source for personal tax help when you believe your tax issue can only be handled face-to-face. No appointment is necessary.

Keep in mind, many questions can be resolved online without waiting in line. Through IRS.gov you can:
• Set up a payment plan.
• Get a transcript of your tax return.
• Make a payment.
• Check on your refund.
• Find answers to many of your tax questions.

We are now referring all requests for tax return preparation services to other available resources. You can take advantage of free tax preparation through Free File, Free File Fillable Forms or through a volunteer site in your community. To find the nearest volunteer site location or to get more information about Free File, go to the top of the page and enter “Free Tax Help” in the Search box.

If you have a tax account issues and feel that it requires talking with someone face-to-face, visit your local TAC.

Caution:  Many of our offices are located in Federal Office Buildings. These buildings may not allow visitors to bring in cell phones with camera capabilities.

Multilingual assistance is available in every office. Hours of operation are subject to change.

Before visiting your local office click on "Services Provided" in the chart below to see what services are available. Services are limited and not all services are available at every TAC office and may vary from site to site. You can get these services on a walk-in basis.

City Street Address Days/Hours of Service Telephone*
Albany Clinton Ave. & N. Pearl St.
Albany, NY 12207

Monday - Friday 8:30 a.m. - 4:30 p.m.

 

Services Provided

(518) 427-4250
Bethpage 999 Stewart Ave.
Bethpage, NY 11714

Monday - Friday 8:30 a.m. - 4:30 p.m.
 

Services Provided

(516) 576-7428
Binghamton 15 Henry St.
Binghamton, NY 13901

Monday - Friday 8:30 a.m.-4:30 p.m.
(Closed for lunch 1:00 p.m. - 2:00 p.m.)

 

Services Provided

(607) 721-0338
Bronx 1200 Waters Place
Bronx, NY 10461

Monday - Friday 8:30 a.m.-4:30 p.m.

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**

 

Services Provided

(718) 536-3660
Brooklyn 2 Metro Tech, 1st floor
Brooklyn, NY 11201

Monday - Friday 8:30 a.m.-4:30 p.m.

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**
 

Services Provided

(718) 834-6559
Buffalo 130 South Elmwood Ave.
Buffalo, NY 14202

Monday - Friday 8:30 a.m.-4:30 p.m.

 

Services Provided

(716) 961-5100
Elmira 149 West Gray St.
Elmira, NY 14901

Monday - Friday 8:30 a.m.- 4:30 p.m.
(Closed for lunch 1:00 p.m. - 2:00)

 

Services Provided

(607) 767-1012
Hauppauge 1180 Veterans Memorial Hwy.
Hauppauge, NY 11788

Monday - Friday 8:30 a.m.-4:30 p.m.


Services Provided

(631) 851-4726
Jamestown

201 West Third Street
Jamestown, NY 14701

 

 

Monday - Friday 8:30 a.m.- 4:30 p.m.
(Closed for lunch 1:00 p.m. - 2:00 p.m.)

 

Services Provided

(716) 961-5100 
 Kingston 153 Sawkill Rd.
Kingston, NY 12401 

Monday - Friday 8:30 a.m.- 4:30 p.m.
(Closed for lunch 1:00 p.m. - 2:00 p.m.)

 

Services Provided

(845) 339-5384
 New York (Harlem) 2283 Third Ave.
New York, NY 10035 

Monday - Friday 8:30 a.m.-4:30 p.m.

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**

 

Services Provided

(718) 536-3699 
 New York (Downtown) 290 Broadway
New York, NY 10007 

Monday - Friday 8:30 a.m.-4:30 p.m.
 

Services Provided

(212) 436-1000
 New York (Midtown) 110 W. 44th St.
New York, NY 10036 

Monday - Friday 8:30 a.m.-4:30 p.m.

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**
 

Services Provided  

(212) 719-6631 
 Poughkeepsie 191 Main St.
Poughkeepsie, NY 12601 

Monday - Friday 8:30 a.m.-4:30 p.m.
(Closed for lunch 1:00 p.m. - 2:00 p.m.)

 

Services Provided

(845) 452-2220 
 Queensbury 375 Bay Rd.
Queensbury, NY 12804 

Monday - Friday 8:30 a.m. - 4:30 p.m.
(Closed for lunch 1:00 p.m. - 2:00 p.m.)

 

Services Provided

(518) 798-6047 
 Rego Park 59-17 Junction Blvd.
Rego Park, NY 11368 

Monday - Friday 8:30 a.m.-4:30 p.m.


 Services Provided

(718) 760-6019 
 Rochester 255 East Ave.
Rochester, NY 14604 

Monday - Friday 8:30 a.m.-4:30 p.m.
 

Services Provided

(585) 263-5840 
Staten Island/remote
Taxpayer Assistance
available at
Project Hospitality
514 Bay Street
Staten Island, NY 10304 

Monday - Friday 8:30 a.m.-4:30 p.m. 
 

Virtual Services Provided

(212) 436-1000 
 Syracuse One Park Place
300 South State Street
Syracuse, NY  13202 

Monday - Friday 8:30 a.m.-4:30 p.m.

 

Services Provided

(315) 448-0807 
 Utica 10 Broad St.
Utica, NY  13501 

Monday - Friday 8:30 a.m.-4:00 p.m.

 

 Services Provided

(315) 793-1952 
 West Nyack 242 W. Nyack Rd.
West Nyack, NY 10994 

Monday - Friday 8:30 a.m.-4:30 p.m. 
(Closed for lunch 1:00 p.m. - 2:00 p.m.)

 

Services Provided

(845) 627-1487 
 White Plains 210 E. Post Rd.
White Plains, NY 10601 

Monday - Friday 8:30 a.m.-4:30 p.m.


Services Provided

(914) 684-7302 

* Note: The phone numbers in the chart above are not toll-free for all locations. When you call, you will reach a recorded business message with information about office hours, locations and services provided in that office. If face-to-face assistance is not a priority for you, you may also get help with IRS letters or resolve tax account issues by phone, toll free at 1-800-829-1040 (individuals) or 1-800-829-4933 (businesses). 

For information on where to file your tax return please see Where to File Addresses

The Taxpayer Advocate Service: Within New York call:
 

 Albany  (518) 427-5413
 Brooklyn  (718) 834-2200
 Buffalo  (716) 961-5300
 Manhattan  (212) 436-1011

Call 1-877-777-4778 elsewhere, or see  Publication 1546, The Taxpayer Advocate Service of the IRS. For further information, see  Tax Topic 104.

Partnerships

IRS and organizations all over the country are partnering to assist taxpayers. Through these partnerships, organizations are also achieving their own goals. These mutually beneficial partnerships are strengthening outreach efforts and bringing education and assistance to millions.

For more information about these programs for individuals and families, contact the Stakeholder Partnerships, Education and Communication Office at:

Internal Revenue Service
1 Clinton Ave., Room 600
Albany, NY 12207

Internal Revenue Service
201 Como Park Blvd.
Cheektowaga, NY 14425

Internal Revenue Service
290 Broadway, 5th FL
New York, NY 10007

For more information about these programs for businesses, your local Stakeholder Liaison office establishes relationships with organizations representing small business and self-employed taxpayers. They provide information about the policies, practices and procedures the IRS uses to ensure compliance with the tax laws. To establish a relationship with us, use this list to find a contact in your state:

Stakeholder Liaison (SL) Phone Numbers for Organizations Representing Small Businesses and Self-employed Taxpayers.

Page Last Reviewed or Updated: 28-Mar-2014

The File Tax Return For 2012

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