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

TurboTax Federal Free Edition - File Taxes Online

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

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


© 2012 - 2018 All rights reserved.

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

How To File 1040ez

Harold Washington College Free Tax ServiceTurbotax 1040nrE File 2010 Tax ReturnAmend Taxes TurbotaxStudents And Tax Returns1040express2012 Tax Forms FederalIrs Tax Return Forms 2011Free State And Federal Tax ReturnEz Form 1040Www Irs Gov2010 Amended Tax Form2014 1040 Ez FormWww Irs Gov Efile Index HtmlHow To File 2007 Taxes Online FreeMichigan Tax Forms 1040ezEz TaxFederal Tax Forms 2010Amend Tax Return1040ez TaxFree State Tax ServiceHow To Amend Federal Tax Return 2012Federal And State Taxes Free2011 Tax Form 10402013 Tax Booklet 1040ezFile 2011 Taxes Online LateFree File Free 1040 Tax Return1040ez 2011 Fillable FormAmended Tax ReturnsHow To File An Amendment To 2011 TaxesH And R Block Free Tax PreparationH&r Block TaxHr Block Free EditionWww Irs Gov Form1040ez2011 1040ez Federal Income Tax Filing OnlineHow To File State Taxes Only For FreeTurbotax 1040x FormAmended TaxesFile Tax Extension 2011File Old Tax Returns Free

How To File 1040ez

How to file 1040ez Publication 515 - Main Content Table of Contents Withholding of TaxWithholding Agent Withholding and Reporting Obligations Persons Subject to NRA WithholdingIdentifying the Payee Foreign Persons DocumentationBeneficial Owners Foreign Intermediaries and Foreign Flow-Through Entities Standards of Knowledge Presumption Rules Income Subject to NRA WithholdingSource of Income Fixed or Determinable Annual or Periodical Income (FDAP) Withholding on Specific IncomeEffectively Connected Income Income Not Effectively Connected Pay for Personal Services Performed Artists and Athletes (Income Codes 42 and 43) Other Income Foreign Governments and Certain Other Foreign Organizations U. How to file 1040ez S. How to file 1040ez Taxpayer Identification NumbersUnexpected payment. How to file 1040ez Depositing Withheld TaxesWhen Deposits Are Required Adjustment for Overwithholding Returns RequiredJoint owners. How to file 1040ez Electronic reporting. How to file 1040ez Partnership Withholding on Effectively Connected IncomeWho Must Withhold Foreign Partner Publicly Traded Partnerships U. How to file 1040ez S. How to file 1040ez Real Property InterestForeign corporations. How to file 1040ez Domestic corporations. How to file 1040ez U. How to file 1040ez S. How to file 1040ez real property holding corporations. How to file 1040ez Partnerships. How to file 1040ez Trusts and estates. How to file 1040ez Domestically controlled QIE. How to file 1040ez Late filing of certifications or notices. How to file 1040ez Certifications. How to file 1040ez Liability of agent or qualified substitute. How to file 1040ez Reporting and Paying the Tax Withholding Certificates Tax Treaty TablesTable 1 Table 2 Table 3 How To Get Tax HelpLow Income Taxpayer Clinics (LITCs). How to file 1040ez Withholding of Tax In most cases, a foreign person is subject to U. How to file 1040ez S. How to file 1040ez tax on its U. How to file 1040ez S. How to file 1040ez source income. How to file 1040ez Most types of U. How to file 1040ez S. How to file 1040ez source income received by a foreign person are subject to U. How to file 1040ez S. How to file 1040ez tax of 30%. How to file 1040ez A reduced rate, including exemption, may apply if there is a tax treaty between the foreign person's country of residence and the United States. How to file 1040ez The tax is generally withheld (NRA withholding) from the payment made to the foreign person. How to file 1040ez The term “NRA withholding” is used in this publication descriptively to refer to withholding required under sections 1441, 1442, and 1443 of the Internal Revenue Code. How to file 1040ez In most cases, NRA withholding describes the withholding regime that requires withholding on a payment of U. How to file 1040ez S. How to file 1040ez source income. How to file 1040ez Payments to foreign persons, including nonresident alien individuals, foreign entities, and governments, may be subject to NRA withholding. How to file 1040ez NRA withholding does not include withholding under section 1445 of the Code (see U. How to file 1040ez S. How to file 1040ez Real Property Interest, later) or under section 1446 of the Code (see Partnership Withholding on Effectively Connected Income , later). How to file 1040ez A withholding agent (defined next) is the person responsible for withholding on payments made to a foreign person. How to file 1040ez However, a withholding agent that can reliably associate the payment with documentation (discussed later) from a U. How to file 1040ez S. How to file 1040ez person is not required to withhold. How to file 1040ez In addition, a withholding agent may apply a reduced rate of withholding (including an exemption from withholding) if it can reliably associate the payment with documentation from a beneficial owner that is a foreign person entitled to a reduced rate of withholding. How to file 1040ez Withholding Agent You are a withholding agent if you are a U. How to file 1040ez S. How to file 1040ez or foreign person that has control, receipt, custody, disposal, or payment of any item of income of a foreign person that is subject to withholding. How to file 1040ez A withholding agent may be an individual, corporation, partnership, trust, association, nominee (under section 1446 of the Code), or any other entity, including any foreign intermediary, foreign partnership, or U. How to file 1040ez S. How to file 1040ez branch of certain foreign banks and insurance companies. How to file 1040ez You may be a withholding agent even if there is no requirement to withhold from a payment or even if another person has withheld the required amount from the payment. How to file 1040ez Although several persons may be withholding agents for a single payment, the full tax is required to be withheld only once. How to file 1040ez In most cases, the U. How to file 1040ez S. How to file 1040ez person who pays an amount subject to NRA withholding is the person responsible for withholding. How to file 1040ez However, other persons may be required to withhold. How to file 1040ez For example, a payment made by a flow-through entity or nonqualified intermediary that knows, or has reason to know, that the full amount of NRA withholding was not done by the person from which it receives a payment is required to do the appropriate withholding since it also falls within the definition of a withholding agent. How to file 1040ez In addition, withholding must be done by any qualified intermediary, withholding foreign partnership, or withholding foreign trust in accordance with the terms of its withholding agreement, discussed later. How to file 1040ez Liability for tax. How to file 1040ez   As a withholding agent, you are personally liable for any tax required to be withheld. How to file 1040ez This liability is independent of the tax liability of the foreign person to whom the payment is made. How to file 1040ez If you fail to withhold and the foreign payee fails to satisfy its U. How to file 1040ez S. How to file 1040ez tax liability, then both you and the foreign person are liable for tax, as well as interest and any applicable penalties. How to file 1040ez   The applicable tax will be collected only once. How to file 1040ez If the foreign person satisfies its U. How to file 1040ez S. How to file 1040ez tax liability, you are not liable for the tax but remain liable for any interest and penalties for failure to withhold. How to file 1040ez Determination of amount to withhold. How to file 1040ez   You must withhold on the gross amount subject to NRA withholding. How to file 1040ez You cannot reduce the gross amount by any deductions. How to file 1040ez However, see Scholarships and Fellowship Grants and Pay for Personal Services Performed , later, for when a deduction for a personal exemption may be allowed. How to file 1040ez   If the determination of the source of the income or the amount subject to tax depends on facts that are not known at the time of payment, you must withhold an amount sufficient to ensure that at least 30% of the amount subsequently determined to be subject to withholding is withheld. How to file 1040ez In no case, however, should you withhold more than 30% of the total amount paid. How to file 1040ez Or, you may make a reasonable estimate of the amount from U. How to file 1040ez S. How to file 1040ez sources and put a corresponding part of the amount due in escrow until the amount from U. How to file 1040ez S. How to file 1040ez sources can be determined, at which time withholding becomes due. How to file 1040ez When to withhold. How to file 1040ez   Withholding is required at the time you make a payment of an amount subject to withholding. How to file 1040ez A payment is made to a person if that person realizes income, whether or not there is an actual transfer of cash or other property. How to file 1040ez A payment is considered made to a person if it is paid for that person's benefit. How to file 1040ez For example, a payment made to a creditor of a person in satisfaction of that person's debt to the creditor is considered made to the person. How to file 1040ez A payment also is considered made to a person if it is made to that person's agent. How to file 1040ez   A U. How to file 1040ez S. How to file 1040ez partnership should withhold when any distributions that include amounts subject to withholding are made. How to file 1040ez However, if a foreign partner's distributive share of income subject to withholding is not actually distributed, the U. How to file 1040ez S. How to file 1040ez partnership must withhold on the foreign partner's distributive share of the income on the earlier of the date that a Schedule K-1 (Form 1065) is provided or mailed to the partner or the due date for furnishing that schedule. How to file 1040ez If the distributable amount consists of effectively connected income, see Partnership Withholding on Effectively Connected Income , later. How to file 1040ez A U. How to file 1040ez S. How to file 1040ez trust is required to withhold on the amount includible in the gross income of a foreign beneficiary to the extent the trust's distributable net income consists of an amount subject to withholding. How to file 1040ez To the extent a U. How to file 1040ez S. How to file 1040ez trust is required to distribute an amount subject to withholding but does not actually distribute the amount, it must withhold on the foreign beneficiary's allocable share at the time the income is required to be reported on Form 1042-S. How to file 1040ez Withholding and Reporting Obligations You are required to report payments subject to NRA withholding on Form 1042-S and to file a tax return on Form 1042. How to file 1040ez (See Returns Required , later. How to file 1040ez ) An exception from reporting may apply to individuals who are not required to withhold from a payment and who do not make the payment in the course of their trade or business. How to file 1040ez Form 1099 reporting and backup withholding. How to file 1040ez    You also may be responsible as a payer for reporting on Form 1099 payments made to a U. How to file 1040ez S. How to file 1040ez person. How to file 1040ez You must withhold 28% (backup withholding rate) from a reportable payment made to a U. How to file 1040ez S. How to file 1040ez person that is subject to Form 1099 reporting if any of the following apply. How to file 1040ez The U. How to file 1040ez S. How to file 1040ez person has not provided its taxpayer identification number (TIN) in the manner required. How to file 1040ez The IRS notifies you that the TIN furnished by the payee is incorrect. How to file 1040ez There has been a notified payee underreporting. How to file 1040ez There has been a payee certification failure. How to file 1040ez In most cases, a TIN must be provided by a U. How to file 1040ez S. How to file 1040ez non-exempt recipient on Form W-9, Request for Taxpayer Identification Number and Certification. How to file 1040ez A payer files a tax return on Form 945, Annual Return of Withheld Federal Income Tax, for backup withholding. How to file 1040ez You may be required to file Form 1099 and, if appropriate, backup withhold, even if you do not make the payments directly to that U. How to file 1040ez S. How to file 1040ez person. How to file 1040ez For example, you are required to report income paid to a foreign intermediary or flow-through entity that collects for a U. How to file 1040ez S. How to file 1040ez person subject to Form 1099 reporting. How to file 1040ez See Identifying the Payee , later, for more information. How to file 1040ez Also see Section S. How to file 1040ez Special Rules for Reporting Payments Made Through Foreign Intermediaries and Foreign Flow-Through Entities on Form 1099 in the General Instructions for Certain Information Returns. How to file 1040ez Foreign persons who provide Form W-8BEN, Form W-8ECI, or Form W-8EXP (or applicable documentary evidence) are exempt from backup withholding and Form 1099 reporting. How to file 1040ez Wages paid to employees. How to file 1040ez   If you are the employer of a nonresident alien, you generally must withhold taxes at graduated rates. How to file 1040ez See Pay for Personal Services Performed , later. How to file 1040ez Effectively connected income by partnerships. How to file 1040ez   A withholding agent that is a partnership (whether U. How to file 1040ez S. How to file 1040ez or foreign) is also responsible for withholding on its income effectively connected with a U. How to file 1040ez S. How to file 1040ez trade or business that is allocable to foreign partners. How to file 1040ez See Partnership Withholding on Effectively Connected Income , later, for more information. How to file 1040ez U. How to file 1040ez S. How to file 1040ez real property interest. How to file 1040ez   A withholding agent also may be responsible for withholding if a foreign person transfers a U. How to file 1040ez S. How to file 1040ez real property interest to the agent, or if it is a corporation, partnership, trust, or estate that distributes a U. How to file 1040ez S. How to file 1040ez real property interest to a shareholder, partner, or beneficiary that is a foreign person. How to file 1040ez See U. How to file 1040ez S. How to file 1040ez Real Property Interest , later. How to file 1040ez Persons Subject to NRA Withholding NRA withholding applies only to payments made to a payee that is a foreign person. How to file 1040ez It does not apply to payments made to U. How to file 1040ez S. How to file 1040ez persons. How to file 1040ez Usually, you determine the payee's status as a U. How to file 1040ez S. How to file 1040ez or foreign person based on the documentation that person provides. How to file 1040ez See Documentation , later. How to file 1040ez However, if you have received no documentation or you cannot reliably associate all or a part of a payment with documentation, then you must apply certain presumption rules, discussed later. How to file 1040ez Identifying the Payee In most cases, the payee is the person to whom you make the payment, regardless of whether that person is the beneficial owner of the income. How to file 1040ez However, there are situations in which the payee is a person other than the one to whom you actually make a payment. How to file 1040ez U. How to file 1040ez S. How to file 1040ez agent of foreign person. How to file 1040ez   If you make a payment to a U. How to file 1040ez S. How to file 1040ez person and you have actual knowledge that the U. How to file 1040ez S. How to file 1040ez person is receiving the payment as an agent of a foreign person, you must treat the payment as made to the foreign person. How to file 1040ez However, if the U. How to file 1040ez S. How to file 1040ez person is a financial institution, you may treat the institution as the payee provided you have no reason to believe that the institution will not comply with its own obligation to withhold. How to file 1040ez   If the payment is not subject to NRA withholding (for example, gross proceeds from the sales of securities), you must treat the payment as made to a U. How to file 1040ez S. How to file 1040ez person and not as a payment to a foreign person. How to file 1040ez You may be required to report the payment on Form 1099 and, if applicable, backup withhold. How to file 1040ez Disregarded entities. How to file 1040ez   A business entity that is not a corporation and that has a single owner may be disregarded as an entity separate from its owner (a disregarded entity) for federal tax purposes. How to file 1040ez The payee of a payment made to a disregarded entity is the owner of the entity. How to file 1040ez   If the owner of the entity is a foreign person, you must apply NRA withholding unless you can treat the foreign owner as a beneficial owner entitled to a reduced rate of withholding. How to file 1040ez   If the owner is a U. How to file 1040ez S. How to file 1040ez person, you do not apply NRA withholding. How to file 1040ez However, you may be required to report the payment on Form 1099 and, if applicable, backup withhold. How to file 1040ez You may assume that a foreign entity is not a disregarded entity unless you can reliably associate the payment with documentation provided by the owner or you have actual knowledge or reason to know that the foreign entity is a disregarded entity. How to file 1040ez Flow-Through Entities The payees of payments (other than income effectively connected with a U. How to file 1040ez S. How to file 1040ez trade or business) made to a foreign flow-through entity are the owners or beneficiaries of the flow-through entity. How to file 1040ez This rule applies for purposes of NRA withholding and for Form 1099 reporting and backup withholding. How to file 1040ez Income that is, or is deemed to be, effectively connected with the conduct of a U. How to file 1040ez S. How to file 1040ez trade or business of a flow-through entity is treated as paid to the entity. How to file 1040ez All of the following are flow-through entities. How to file 1040ez A foreign partnership (other than a withholding foreign partnership). How to file 1040ez A foreign simple or foreign grantor trust (other than a withholding foreign trust). How to file 1040ez A fiscally transparent entity receiving income for which treaty benefits are claimed. How to file 1040ez See Fiscally transparent entity , later. How to file 1040ez In most cases, you treat a payee as a flow-through entity if it provides you with a Form W-8IMY (see Documentation , later) on which it claims such status. How to file 1040ez You also may be required to treat the entity as a flow-through entity under the presumption rules, discussed later. How to file 1040ez You must determine whether the owners or beneficiaries of a flow-through entity are U. How to file 1040ez S. How to file 1040ez or foreign persons, how much of the payment relates to each owner or beneficiary, and, if the owner or beneficiary is foreign, whether a reduced rate of NRA withholding applies. How to file 1040ez You make these determinations based on the documentation and other information (contained in a withholding statement) that is associated with the flow-through entity's Form W-8IMY. How to file 1040ez If you do not have all of the information that is required to reliably associate a payment with a specific payee, you must apply the presumption rules. How to file 1040ez See Documentation and Presumption Rules , later. How to file 1040ez Withholding foreign partnerships and withholding foreign trusts are not flow-through entities. How to file 1040ez Foreign partnerships. How to file 1040ez    A foreign partnership is any partnership that is not organized under the laws of any state of the United States or the District of Columbia or any partnership that is treated as foreign under the income tax regulations. How to file 1040ez If a foreign partnership is not a withholding foreign partnership, the payees of income are the partners of the partnership, provided the partners are not themselves a flow-through entity or a foreign intermediary. How to file 1040ez However, the payee is the partnership itself if the partnership is claiming treaty benefits on the basis that it is not fiscally transparent and that it meets all the other requirements for claiming treaty benefits. How to file 1040ez If a partner is a foreign flow-through entity or a foreign intermediary, you apply the payee determination rules to that partner to determine the payees. How to file 1040ez Example 1. How to file 1040ez A nonwithholding foreign partnership has three partners: a nonresident alien individual; a foreign corporation; and a U. How to file 1040ez S. How to file 1040ez citizen. How to file 1040ez You make a payment of U. How to file 1040ez S. How to file 1040ez source interest to the partnership. How to file 1040ez It gives you a Form W-8IMY with which it associates Form W-8BEN from the nonresident alien; Form W-8BEN from the foreign corporation; and Form W-9 from the U. How to file 1040ez S. How to file 1040ez citizen. How to file 1040ez The partnership also gives you a complete withholding statement that enables you to associate a part of the interest payment to each partner. How to file 1040ez You must treat all three partners as the payees of the interest payment as if the payment were made directly to them. How to file 1040ez Report the payment to the nonresident alien and the foreign corporation on Forms 1042-S. How to file 1040ez Report the payment to the U. How to file 1040ez S. How to file 1040ez citizen on Form 1099-INT. How to file 1040ez Example 2. How to file 1040ez A nonwithholding foreign partnership has two partners: a foreign corporation and a nonwithholding foreign partnership. How to file 1040ez The second partnership has two partners, both nonresident alien individuals. How to file 1040ez You make a payment of U. How to file 1040ez S. How to file 1040ez source interest to the first partnership. How to file 1040ez It gives you a valid Form W-8IMY with which it associates a Form W-8BEN from the foreign corporation and a Form W-8IMY from the second partnership. How to file 1040ez In addition, Forms W-8BEN from the partners are associated with the Form W-8IMY from the second partnership. How to file 1040ez The Forms W-8IMY from the partnerships have complete withholding statements associated with them. How to file 1040ez Because you can reliably associate a part of the interest payment with the Form W-8BEN provided by the foreign corporation and the Forms W-8BEN provided by the nonresident alien individual partners as a result of the withholding statements, you must treat them as the payees of the interest. How to file 1040ez Example 3. How to file 1040ez You make a payment of U. How to file 1040ez S. How to file 1040ez source dividends to a withholding foreign partnership. How to file 1040ez The partnership has two partners, both foreign corporations. How to file 1040ez You can reliably associate the payment with a valid Form W-8IMY from the partnership on which it represents that it is a withholding foreign partnership. How to file 1040ez You must treat the partnership as the payee of the dividends. How to file 1040ez Foreign simple and grantor trust. How to file 1040ez   A trust is foreign unless it meets both of the following tests. How to file 1040ez A court within the United States is able to exercise primary supervision over the administration of the trust. How to file 1040ez One or more U. How to file 1040ez S. How to file 1040ez persons have the authority to control all substantial decisions of the trust. How to file 1040ez   In most cases, a foreign simple trust is a foreign trust that is required to distribute all of its income annually. How to file 1040ez A foreign grantor trust is a foreign trust that is treated as a grantor trust under sections 671 through 679 of the Code. How to file 1040ez   The payees of a payment made to a foreign simple trust are the beneficiaries of the trust. How to file 1040ez The payees of a payment made to a foreign grantor trust are the owners of the trust. How to file 1040ez However, the payee is the foreign simple or grantor trust itself if the trust is claiming treaty benefits on the basis that it is not fiscally transparent and that it meets all the other requirements for claiming treaty benefits. How to file 1040ez If the beneficiaries or owners are themselves flow-through entities or foreign intermediaries, you apply the payee determination rules to that beneficiary or owner to determine the payees. How to file 1040ez Example. How to file 1040ez A foreign simple trust has three beneficiaries: two nonresident alien individuals and a U. How to file 1040ez S. How to file 1040ez citizen. How to file 1040ez You make a payment of interest to the foreign trust. How to file 1040ez It gives you a Form W-8IMY with which it associates Forms W-8BEN from the nonresident aliens and a Form W-9 from the U. How to file 1040ez S. How to file 1040ez citizen. How to file 1040ez The trust also gives you a complete withholding statement that enables you to associate a part of the interest payment with the forms provided by each beneficiary. How to file 1040ez You must treat all three beneficiaries as the payees of the interest payment as if the payment were made directly to them. How to file 1040ez Report the payment to the nonresident aliens on Forms 1042-S. How to file 1040ez Report the payment to the U. How to file 1040ez S. How to file 1040ez citizen on Form 1099-INT. How to file 1040ez Fiscally transparent entity. How to file 1040ez   If a reduced rate of withholding under an income tax treaty is claimed, a flow-through entity includes any entity in which the interest holder must treat the entity as fiscally transparent. How to file 1040ez The determination of whether an entity is fiscally transparent is made on an item of income basis (that is, the determination is made separately for interest, dividends, royalties, etc. How to file 1040ez ). How to file 1040ez The interest holder in an entity makes the determination by applying the laws of the jurisdiction where the interest holder is organized, incorporated, or otherwise considered a resident. How to file 1040ez An entity is considered to be fiscally transparent for the income to the extent the laws of that jurisdiction require the interest holder to separately take into account on a current basis the interest holder's share of the income, whether or not distributed to the interest holder, and the character and source of the income to the interest holder are determined as if the income was realized directly from the source that paid it to the entity. How to file 1040ez Subject to the standards of knowledge rules discussed later, you generally make the determination that an entity is fiscally transparent based on a Form W-8IMY provided by the entity. How to file 1040ez   The payees of a payment made to a fiscally transparent entity are the interest holders of the entity. How to file 1040ez Example. How to file 1040ez Entity A is a business organization organized under the laws of country X that has an income tax treaty in force with the United States. How to file 1040ez A has two interest holders, B and C. How to file 1040ez B is a corporation organized under the laws of country Y. How to file 1040ez C is a corporation organized under the laws of country Z. How to file 1040ez Both countries Y and Z have an income tax treaty in force with the United States. How to file 1040ez A receives royalty income from U. How to file 1040ez S. How to file 1040ez sources that is not effectively connected with the conduct of a trade or business in the United States. How to file 1040ez For U. How to file 1040ez S. How to file 1040ez income tax purposes, A is treated as a partnership. How to file 1040ez Country X treats A as a partnership and requires the interest holders in A to separately take into account on a current basis their respective shares of the income paid to A even if the income is not distributed. How to file 1040ez The laws of country X provide that the character and source of the income to A's interest holders are determined as if the income was realized directly from the source that paid it to A. How to file 1040ez Accordingly, A is fiscally transparent in its jurisdiction, country X. How to file 1040ez B and C are not fiscally transparent under the laws of their respective countries of incorporation. How to file 1040ez Country Y requires B to separately take into account on a current basis B's share of the income paid to A, and the character and source of the income to B is determined as if the income was realized directly from the source that paid it to A. How to file 1040ez Accordingly, A is fiscally transparent for that income under the laws of country Y, and B is treated as deriving its share of the U. How to file 1040ez S. How to file 1040ez source royalty income for purposes of the U. How to file 1040ez S. How to file 1040ez -Y income tax treaty. How to file 1040ez Country Z, on the other hand, treats A as a corporation and does not require C to take into account its share of A's income on a current basis whether or not distributed. How to file 1040ez Therefore, A is not treated as fiscally transparent under the laws of country Z. How to file 1040ez Accordingly, C is not treated as deriving its share of the U. How to file 1040ez S. How to file 1040ez source royalty income for purposes of the U. How to file 1040ez S. How to file 1040ez -Z income tax treaty. How to file 1040ez Foreign Intermediaries In most cases, if you make payments to a foreign intermediary, the payees are the persons for whom the foreign intermediary collects the payment, such as account holders or customers, not the intermediary itself. How to file 1040ez This rule applies for purposes of NRA withholding and for Form 1099 reporting and backup withholding. How to file 1040ez You may, however, treat a qualified intermediary that has assumed primary withholding responsibility for a payment as the payee, and you are not required to withhold. How to file 1040ez An intermediary is a custodian, broker, nominee, or any other person that acts as an agent for another person. How to file 1040ez A foreign intermediary is either a qualified intermediary or a nonqualified intermediary. How to file 1040ez In most cases, you determine whether an entity is a qualified intermediary or a nonqualified intermediary based on the representations the intermediary makes on Form W-8IMY. How to file 1040ez You must determine whether the customers or account holders of a foreign intermediary are U. How to file 1040ez S. How to file 1040ez or foreign persons and, if the account holder or customer is foreign, whether a reduced rate of NRA withholding applies. How to file 1040ez You make these determinations based on the foreign intermediary's Form W-8IMY and associated information and documentation. How to file 1040ez If you do not have all of the information or documentation that is required to reliably associate a payment with a payee, you must apply the presumption rules. How to file 1040ez See Documentation and Presumption Rules , later. How to file 1040ez Nonqualified intermediary. How to file 1040ez   A nonqualified intermediary (NQI) is any intermediary that is a foreign person and that is not a qualified intermediary. How to file 1040ez The payees of a payment made to an NQI are the customers or account holders on whose behalf the NQI is acting. How to file 1040ez Example. How to file 1040ez You make a payment of interest to a foreign bank that is a nonqualified intermediary. How to file 1040ez The bank gives you a Form W-8IMY and the Forms W-8BEN of two foreign persons, and a Form W-9 from a U. How to file 1040ez S. How to file 1040ez person for whom the bank is collecting the payments. How to file 1040ez The bank also associates with its Form W-8IMY a withholding statement on which it allocates the interest payment to each account holder and provides all other information required to be on the withholding statement. How to file 1040ez The account holders are the payees of the interest payment. How to file 1040ez You should report the part of the interest paid to the two foreign persons on Forms 1042-S and the part paid to the U. How to file 1040ez S. How to file 1040ez person on Form 1099-INT. How to file 1040ez Qualified intermediary. How to file 1040ez   A qualified intermediary (QI) is any foreign intermediary (or foreign branch of a U. How to file 1040ez S. How to file 1040ez intermediary) that has entered into a qualified intermediary withholding agreement (discussed later) with the IRS. How to file 1040ez You may treat a QI as a payee to the extent the QI assumes primary withholding responsibility or primary Form 1099 reporting and backup withholding responsibility for a payment. How to file 1040ez In this situation, the QI is required to withhold the tax. How to file 1040ez You can determine whether a QI has assumed responsibility from the Form W-8IMY provided by the QI. How to file 1040ez   A payment to a QI to the extent it does not assume primary NRA withholding responsibility is considered made to the person on whose behalf the QI acts. How to file 1040ez If a QI does not assume Form 1099 reporting and backup withholding responsibility, you must report on Form 1099 and, if applicable, backup withhold as if you were making the payment directly to the U. How to file 1040ez S. How to file 1040ez person. How to file 1040ez Branches of financial institutions. How to file 1040ez   Branches of financial institutions are not permitted to operate as QIs if they are located outside of countries having approved “know-your-customer” (KYC) rules. How to file 1040ez The countries with approved KYC rules are listed on IRS. How to file 1040ez gov. How to file 1040ez QI withholding agreement. How to file 1040ez   Foreign financial institutions and foreign branches of U. How to file 1040ez S. How to file 1040ez financial institutions can enter into an agreement with the IRS to be a qualified intermediary. How to file 1040ez   A QI is entitled to certain simplified withholding and reporting rules. How to file 1040ez In general, there are three major areas whereby intermediaries with QI status are afforded such simplified treatment. How to file 1040ez   To apply for QI status, complete Form 14345, Qualified Intermediary Application, and Form SS-4, Application for Employer Identification Number. How to file 1040ez These forms, and the procedures required to obtain a QI withholding agreement are available at www. How to file 1040ez irs. How to file 1040ez gov/Businesses/Corporations/Qualified-Intermediaries-(QI). How to file 1040ez Documentation. How to file 1040ez   A QI is not required to forward documentation obtained from foreign account holders to the U. How to file 1040ez S. How to file 1040ez withholding agent from whom the QI receives a payment of U. How to file 1040ez S. How to file 1040ez source income. How to file 1040ez The QI maintains such documentation at its location and provides the U. How to file 1040ez S. How to file 1040ez withholding agent with withholding rate pools. How to file 1040ez A withholding rate pool is a payment of a single type of income that is subject to a single rate of withholding. How to file 1040ez   A QI is required to provide the U. How to file 1040ez S. How to file 1040ez withholding agent with information regarding U. How to file 1040ez S. How to file 1040ez persons subject to Form 1099 information reporting unless the QI assumes the primary obligation to do Form 1099 reporting and backup withholding. How to file 1040ez   If a QI obtains documentary evidence under the “know-your-customer” rules that apply to the QI under local law, and the documentary evidence is of a type specified in an attachment to the QI agreement, the documentary evidence remains valid until there is a change in circumstances or the QI knows the information is incorrect. How to file 1040ez This indefinite validity period rule does not apply to Forms W-8 or to documentary evidence that is not of the type specified in the attachment to the agreement. How to file 1040ez Form 1042-S reporting. How to file 1040ez   A QI is permitted to report payments made to its direct foreign account holders on a pooled basis rather than reporting payments to each direct account holder specifically. How to file 1040ez Pooled basis reporting is not available for payments to certain account holders, such as a nonqualified intermediary or a flow-through entity (discussed earlier). How to file 1040ez Collective refund procedures. How to file 1040ez   A QI may seek a refund on behalf of its direct account holders. How to file 1040ez The direct account holders, therefore, are not required to file returns with the IRS to obtain refunds, but rather may obtain them from the QI. How to file 1040ez U. How to file 1040ez S. How to file 1040ez branches of foreign banks and foreign insurance companies. How to file 1040ez   Special rules apply to a U. How to file 1040ez S. How to file 1040ez branch of a foreign bank subject to Federal Reserve Board supervision or a foreign insurance company subject to state regulatory supervision. How to file 1040ez If you agree to treat the branch as a U. How to file 1040ez S. How to file 1040ez person, you may treat the branch as a U. How to file 1040ez S. How to file 1040ez payee for a payment subject to NRA withholding provided you receive a Form W-8IMY from the U. How to file 1040ez S. How to file 1040ez branch on which the agreement is evidenced. How to file 1040ez If you treat the branch as a U. How to file 1040ez S. How to file 1040ez payee, you are not required to withhold. How to file 1040ez Even though you agree to treat the branch as a U. How to file 1040ez S. How to file 1040ez person, you must report the payment on Form 1042-S. How to file 1040ez   A financial institution organized in a U. How to file 1040ez S. How to file 1040ez possession is treated as a U. How to file 1040ez S. How to file 1040ez branch. How to file 1040ez The special rules discussed in this section apply to a possessions financial institution. How to file 1040ez   If you are paying a U. How to file 1040ez S. How to file 1040ez branch an amount that is not subject to NRA withholding, treat the payment as made to a foreign person, irrespective of any agreement to treat the branch as a U. How to file 1040ez S. How to file 1040ez person for amounts subject to NRA withholding. How to file 1040ez Consequently, amounts not subject to NRA withholding that are paid to a U. How to file 1040ez S. How to file 1040ez branch are not subject to Form 1099 reporting or backup withholding. How to file 1040ez   Alternatively, a U. How to file 1040ez S. How to file 1040ez branch may provide you with a Form W-8IMY with which it associates the documentation of the persons on whose behalf it acts. How to file 1040ez In this situation, the payees are the persons on whose behalf the branch acts provided you can reliably associate the payment with valid documentation from those persons. How to file 1040ez See Nonqualified Intermediaries under  Documentation, later. How to file 1040ez   If the U. How to file 1040ez S. How to file 1040ez branch does not provide you with a Form W-8IMY, then you should treat a payment subject to NRA withholding as made to the foreign person of which the branch is a part and the income as effectively connected with the conduct of a trade or business in the United States. How to file 1040ez Withholding foreign partnership and foreign trust. How to file 1040ez   A withholding foreign partnership (WP) is any foreign partnership that has entered into a WP withholding agreement with the IRS and is acting in that capacity. How to file 1040ez A withholding foreign trust (WT) is a foreign simple or grantor trust that has entered into a WT withholding agreement with the IRS and is acting in that capacity. How to file 1040ez   A WP or WT may act in that capacity only for payments of amounts subject to NRA withholding that are distributed to, or included in the distributive share of, its direct partners, beneficiaries, or owners. How to file 1040ez A WP or WT acting in that capacity must assume NRA withholding responsibility for these amounts. How to file 1040ez You may treat a WP or WT as a payee if it has provided you with documentation (discussed later) that represents that it is acting as a WP or WT for such amounts. How to file 1040ez WP and WT withholding agreements. How to file 1040ez   The WP and WT withholding agreements and the application procedures for the agreements are in Revenue Procedure 2003-64. How to file 1040ez Also see the following items. How to file 1040ez Revenue Procedure 2004-21. How to file 1040ez Revenue Procedure 2005-77. How to file 1040ez Employer identification number (EIN). How to file 1040ez   A completed Form SS-4 must be submitted with the application for being a WP or WT. How to file 1040ez The WP or WT will be assigned a WP-EIN or WT-EIN to be used only when acting in that capacity. How to file 1040ez Documentation. How to file 1040ez   A WP or WT must provide you with a Form W-8IMY that certifies that the WP or WT is acting in that capacity and a written statement identifying the amounts for which it is so acting. How to file 1040ez The statement is not required to contain withholding rate pool information or any information relating to the identity of a direct partner, beneficiary, or owner. How to file 1040ez The Form W-8IMY must contain the WP-EIN or WT-EIN. How to file 1040ez Foreign Persons A payee is subject to NRA withholding only if it is a foreign person. How to file 1040ez A foreign person includes a nonresident alien individual, foreign corporation, foreign partnership, foreign trust, foreign estate, and any other person that is not a U. How to file 1040ez S. How to file 1040ez person. How to file 1040ez It also includes a foreign branch of a U. How to file 1040ez S. How to file 1040ez financial institution if the foreign branch is a qualified intermediary. How to file 1040ez In most cases, the U. How to file 1040ez S. How to file 1040ez branch of a foreign corporation or partnership is treated as a foreign person. How to file 1040ez Nonresident alien. How to file 1040ez   A nonresident alien is an individual who is not a U. How to file 1040ez S. How to file 1040ez citizen or a resident alien. How to file 1040ez A resident of a foreign country under the residence article of an income tax treaty is a nonresident alien individual for purposes of withholding. How to file 1040ez Married to U. How to file 1040ez S. How to file 1040ez citizen or resident alien. How to file 1040ez   Nonresident alien individuals married to U. How to file 1040ez S. How to file 1040ez citizens or resident aliens may choose to be treated as resident aliens for certain income tax purposes. How to file 1040ez However, these individuals are still subject to the NRA withholding rules that apply to nonresident aliens for all income except wages. How to file 1040ez Wages paid to these individuals are subject to graduated withholding. How to file 1040ez See Wages Paid to Employees—Graduated Withholding . How to file 1040ez Resident alien. How to file 1040ez   A resident alien is an individual who is not a citizen or national of the United States and who meets either the green card test or the substantial presence test for the calendar year. How to file 1040ez Green card test. How to file 1040ez An alien is a resident alien if the individual was a lawful permanent resident of the United States at any time during the calendar year. How to file 1040ez This is known as the green card test because these aliens hold immigrant visas (also known as green cards). How to file 1040ez Substantial presence test. How to file 1040ez An alien is considered a resident alien if the individual meets the substantial presence test for the calendar year. How to file 1040ez Under this test, the individual must be physically present in the United States on at least: 31 days during the current calendar year, and 183 days during the current year and the 2 preceding years, counting all the days of physical presence in the current year, but only 1/3 the number of days of presence in the first preceding year, and only 1/6 the number of days in the second preceding year. How to file 1040ez   In most cases, the days the alien is in the United States as a teacher, student, or trainee on an “F,” “J,” “M,” or “Q” visa are not counted. How to file 1040ez This exception is for a limited period of time. How to file 1040ez   For more information on resident and nonresident status, the tests for residence, and the exceptions to them, see Publication 519. How to file 1040ez Note. How to file 1040ez   If your employee is late in notifying you that his or her status changed from nonresident alien to resident alien, you may have to make an adjustment to Form 941 if that employee was exempt from withholding of social security and Medicare taxes as a nonresident alien. How to file 1040ez For more information on making adjustments, see chapter 13 of Publication 15 (Circular E). How to file 1040ez Resident of a U. How to file 1040ez S. How to file 1040ez possession. How to file 1040ez   A bona fide resident of Puerto Rico, the U. How to file 1040ez S. How to file 1040ez Virgin Islands, Guam, the Commonwealth of the Northern Mariana Islands (CNMI), or American Samoa who is not a U. How to file 1040ez S. How to file 1040ez citizen or a U. How to file 1040ez S. How to file 1040ez national is treated as a nonresident alien for the withholding rules explained here. How to file 1040ez A bona fide resident of a possession is someone who: Meets the presence test, Does not have a tax home outside the possession, and Does not have a closer connection to the United States or to a foreign country than to the possession. How to file 1040ez   For more information, see Publication 570, Tax Guide for Individuals With Income From U. How to file 1040ez S. How to file 1040ez Possessions. How to file 1040ez Foreign corporations. How to file 1040ez   A foreign corporation is one that does not fit the definition of a domestic corporation. How to file 1040ez A domestic corporation is one that was created or organized in the United States or under the laws of the United States, any of its states, or the District of Columbia. How to file 1040ez Guam or Northern Mariana Islands corporations. How to file 1040ez   A corporation created or organized in, or under the laws of, Guam or the CNMI is not considered a foreign corporation for the purpose of withholding tax for the tax year if: At all times during the tax year less than 25% in value of the corporation's stock is owned, directly or indirectly, by foreign persons; and At least 20% of the corporation's gross income is derived from sources within Guam or the CNMI for the 3-year period ending with the close of the preceding tax year of the corporation (or the period the corporation has been in existence, if less). How to file 1040ez Note. How to file 1040ez   The provisions discussed below under U. How to file 1040ez S. How to file 1040ez Virgin Islands and American Samoa corporations will apply to Guam or CNMI corporations when an implementing agreement is in effect between the United States and that possession. How to file 1040ez U. How to file 1040ez S. How to file 1040ez Virgin Islands and American Samoa corporations. How to file 1040ez   A corporation created or organized in, or under the laws of, the U. How to file 1040ez S. How to file 1040ez Virgin Islands or American Samoa is not considered a foreign corporation for the purposes of withholding tax for the tax year if: At all times during the tax year less than 25% in value of the corporation's stock is owned, directly or indirectly, by foreign persons, At least 65% of the corporation's gross income is effectively connected with the conduct of a trade or business in the U. How to file 1040ez S. How to file 1040ez Virgin Islands, American Samoa, Guam, the CNMI, or the United States for the 3-year period ending with the close of the tax year of the corporation (or the period the corporation or any predecessor has been in existence, if less), and No substantial part of the income of the corporation is used, directly or indirectly, to satisfy obligations to a person who is not a bona fide resident of the U. How to file 1040ez S. How to file 1040ez Virgin Islands, American Samoa, Guam, the CNMI, or the United States. How to file 1040ez Foreign private foundations. How to file 1040ez   A private foundation that was created or organized under the laws of a foreign country is a foreign private foundation. How to file 1040ez Gross investment income from sources within the United States paid to a qualified foreign private foundation is subject to NRA withholding at a 4% rate (unless exempted by a treaty) rather than the ordinary statutory 30% rate. How to file 1040ez Other foreign organizations, associations, and charitable institutions. How to file 1040ez   An organization may be exempt from income tax under section 501(a) of the Internal Revenue Code even if it was formed under foreign law. How to file 1040ez In most cases, you do not have to withhold tax on payments of income to these foreign tax-exempt organizations unless the IRS has determined that they are foreign private foundations. How to file 1040ez   Payments to these organizations, however, must be reported on Form 1042-S, even though no tax is withheld. How to file 1040ez   You must withhold tax on the unrelated business income (as described in Publication 598, Tax on Unrelated Business Income of Exempt Organizations) of foreign tax-exempt organizations in the same way that you would withhold tax on similar income of nonexempt organizations. How to file 1040ez U. How to file 1040ez S. How to file 1040ez branches of foreign persons. How to file 1040ez   In most cases, a payment to a U. How to file 1040ez S. How to file 1040ez branch of a foreign person is a payment made to the foreign person. How to file 1040ez However, you may treat payments to U. How to file 1040ez S. How to file 1040ez branches of foreign banks and foreign insurance companies (discussed earlier) that are subject to U. How to file 1040ez S. How to file 1040ez regulatory supervision as payments made to a U. How to file 1040ez S. How to file 1040ez person, if you and the U. How to file 1040ez S. How to file 1040ez branch have agreed to do so, and if their agreement is evidenced by a withholding certificate, Form W-8IMY. How to file 1040ez For this purpose, a financial institution organized under the laws of a U. How to file 1040ez S. How to file 1040ez possession is treated as a U. How to file 1040ez S. How to file 1040ez branch. How to file 1040ez Documentation In most cases, you must withhold 30% from the gross amount paid to a foreign payee unless you can reliably associate the payment with valid documentation that establishes either of the following. How to file 1040ez The payee is a U. How to file 1040ez S. How to file 1040ez person. How to file 1040ez The payee is a foreign person that is the beneficial owner of the income and is entitled to a reduced rate of withholding. How to file 1040ez In most cases, you must get the documentation before you make the payment. How to file 1040ez The documentation is not valid if you know, or have reason to know, that it is unreliable or incorrect. How to file 1040ez See Standards of Knowledge , later. How to file 1040ez If you cannot reliably associate a payment with valid documentation, you must use the presumption rules discussed later. How to file 1040ez For example, if you do not have documentation or you cannot determine the part of a payment that is allocable to specific documentation, you must use the presumption rules. How to file 1040ez The specific types of documentation are discussed in this section. How to file 1040ez However, see Withholding on Specific Income , later, as well as the instructions to the particular forms. How to file 1040ez As the withholding agent, you also may want to see the Instructions for the Requester of Forms W-8BEN, W-8ECI, W-8EXP, and W-8IMY. How to file 1040ez Section 1446 withholding. How to file 1040ez   Under section 1446 of the Code, a partnership must withhold tax on its effectively connected income allocable to a foreign partner. How to file 1040ez In most cases, a partnership determines if a partner is a foreign partner and the partner's tax classification based on the withholding certificate provided by the partner. How to file 1040ez This is the same documentation that is filed for NRA withholding, but may require additional information as discussed under each of the forms in this section. How to file 1040ez Joint owners. How to file 1040ez    If you make a payment to joint owners, you need to get documentation from each owner. How to file 1040ez Form W-9. How to file 1040ez   In most cases, you can treat the payee as a U. How to file 1040ez S. How to file 1040ez person if the payee gives you a Form W-9. How to file 1040ez The Form W-9 can be used only by a U. How to file 1040ez S. How to file 1040ez person and must contain the payee's taxpayer identification number (TIN). How to file 1040ez If there is more than one owner, you may treat the total amount as paid to a U. How to file 1040ez S. How to file 1040ez person if any one of the owners gives you a Form W-9. How to file 1040ez See U. How to file 1040ez S. How to file 1040ez Taxpayer Identification Numbers , later. How to file 1040ez U. How to file 1040ez S. How to file 1040ez persons are not subject to NRA withholding, but may be subject to Form 1099 reporting and backup withholding. How to file 1040ez Form W-8. How to file 1040ez   In most cases, a foreign payee of the income should give you a form in the Form W-8 series. How to file 1040ez Until further notice, you can rely upon Forms W-8 that contain a P. How to file 1040ez O. How to file 1040ez box as a permanent residence address provided you do not know, or have reason to know, that the person providing the form is a U. How to file 1040ez S. How to file 1040ez person and that a street address is available. How to file 1040ez You may rely on Forms W-8 for which there is a U. How to file 1040ez S. How to file 1040ez mailing address provided you received the form prior to December 31, 2001. How to file 1040ez   If certain requirements are met, the foreign person can give you documentary evidence, rather than a Form W-8. How to file 1040ez You can rely on documentary evidence in lieu of a Form W-8 for a payment made in a U. How to file 1040ez S. How to file 1040ez possession. How to file 1040ez Other documentation. How to file 1040ez   Other documentation may be required to claim an exemption from, or a reduced rate of, withholding on pay for personal services. How to file 1040ez The nonresident alien individual may have to give you a Form W-4 or a Form 8233, Exemption From Withholding on Compensation for Independent (and Certain Dependent) Personal Services of a Nonresident Alien Individual. How to file 1040ez These forms are discussed in Pay for Personal Services Performed under Withholding on Specific Income. How to file 1040ez Beneficial Owners If all the appropriate requirements have been established on a Form W-8BEN, W-8ECI, W-8EXP or, if applicable, on documentary evidence, you may treat the payee as a foreign beneficial owner. How to file 1040ez Form W-8BEN, Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding. How to file 1040ez   This form is used by a foreign person to: Establish foreign status; Claim that such person is the beneficial owner of the income for which the form is being furnished or a partner in a partnership subject to section 1446 withholding; and If applicable, claim a reduced rate of, or exemption from, withholding under an income tax treaty. How to file 1040ez   Form W-8BEN also may be used to claim that the foreign person is exempt from Form 1099 reporting and backup withholding for income that is not subject to NRA withholding. How to file 1040ez For example, a foreign person may provide a Form W-8BEN to a broker to establish that the gross proceeds from the sale of securities are not subject to Form 1099 reporting or backup withholding. How to file 1040ez Claiming treaty benefits. How to file 1040ez   You may apply a reduced rate of withholding to a foreign person that provides a Form W-8BEN claiming a reduced rate of withholding under an income tax treaty only if the person provides a U. How to file 1040ez S. How to file 1040ez TIN and certifies that: It is a resident of a treaty country; It is the beneficial owner of the income; If it is an entity, it derives the income within the meaning of section 894 of the Internal Revenue Code (it is not fiscally transparent); and It meets any limitation on benefits provision contained in the treaty, if applicable. How to file 1040ez   If the foreign beneficial owner claiming a treaty benefit is related to you, the foreign beneficial owner also must certify on Form W-8BEN that it will file Form 8833, Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b), if the amount subject to NRA withholding received during a calendar year exceeds, in the aggregate, $500,000. How to file 1040ez   An entity derives income for which it is claiming treaty benefits only if the entity is not treated as fiscally transparent for that income. How to file 1040ez See Fiscally transparent entity discussed earlier under Flow-Through Entities. How to file 1040ez   Limitations on benefits provisions generally prohibit third country residents from obtaining treaty benefits. How to file 1040ez For example, a foreign corporation may not be entitled to a reduced rate of withholding unless a minimum percentage of its owners are citizens or residents of the United States or the treaty country. How to file 1040ez   The exemptions from, or reduced rates of, U. How to file 1040ez S. How to file 1040ez tax vary under each treaty. How to file 1040ez You must check the provisions of the tax treaty that apply. How to file 1040ez Tables at the end of this publication show the countries with which the United States has income tax treaties and the rates of withholding that apply in cases where all conditions of the particular treaty articles are satisfied. How to file 1040ez   If you know, or have reason to know, that an owner of income is not eligible for treaty benefits claimed, you must not apply the treaty rate. How to file 1040ez You are not, however, responsible for misstatements on a Form W-8, documentary evidence, or statements accompanying documentary evidence for which you did not have actual knowledge, or reason to know, that the statements were incorrect. How to file 1040ez Exceptions to TIN requirement. How to file 1040ez   A foreign person does not have to provide a TIN to claim a reduced rate of withholding under a treaty if the requirements for the following exceptions are met. How to file 1040ez Income from marketable securities (discussed next). How to file 1040ez Unexpected payments to an individual (discussed under U. How to file 1040ez S. How to file 1040ez Taxpayer Identification Numbers ). How to file 1040ez Marketable securities. How to file 1040ez   A Form W-8BEN provided to claim treaty benefits does not need a U. How to file 1040ez S. How to file 1040ez TIN if the foreign beneficial owner is claiming the benefits on income from marketable securities. How to file 1040ez For this purpose, income from a marketable security consists of the following items. How to file 1040ez Dividends and interest from stocks and debt obligations that are actively traded. How to file 1040ez Dividends from any redeemable security issued by an investment company registered under the Investment Company Act of 1940 (mutual fund). How to file 1040ez Dividends, interest, or royalties from units of beneficial interest in a unit investment trust that are (or were upon issuance) publicly offered and are registered with the SEC under the Securities Act of 1933. How to file 1040ez Income related to loans of any of the above securities. How to file 1040ez Offshore accounts. How to file 1040ez   If a payment is made outside the United States to an offshore account, a payee may give you documentary evidence, rather than Form W-8BEN. How to file 1040ez   In most cases, a payment is made outside the United States if you complete the acts necessary to effect the payment outside the United States. How to file 1040ez However, an amount paid by a bank or other financial institution on a deposit or account usually will be treated as paid at the branch or office where the amount is credited. How to file 1040ez An offshore account is an account maintained at an office or branch of a U. How to file 1040ez S. How to file 1040ez or foreign bank or other financial institution at any location outside the United States. How to file 1040ez   You may rely on documentary evidence given to you by a nonqualified intermediary or a flow-through entity with its Form W-8IMY. How to file 1040ez This rule applies even though you make the payment to a nonqualified intermediary or flow-through entity in the United States. How to file 1040ez In most cases, the nonqualified intermediary or flow-through entity that gives you documentary evidence also will have to give you a withholding statement, discussed later. How to file 1040ez Documentary evidence. How to file 1040ez   You may apply a reduced rate of withholding to income from marketable securities (discussed earlier) paid outside the United States to an offshore account if the beneficial owner gives you documentary evidence in place of a Form W-8BEN. How to file 1040ez To claim treaty benefits, the documentary evidence must be one of the following: A certificate of residence that: Is issued by a tax official of the treaty country of which the foreign beneficial owner claims to be a resident, States that the person has filed its most recent income tax return as a resident of that country, and Is issued within 3 years prior to being presented to you. How to file 1040ez Documentation for an individual that: Includes the individual's name, address, and photograph, Is an official document issued by an authorized governmental body, and Is issued no more than 3 years prior to being presented to you. How to file 1040ez Documentation for an entity that: Includes the name of the entity, Includes the address of its principal office in the treaty country, and Is an official document issued by an authorized governmental body. How to file 1040ez In addition to the documentary evidence, a foreign beneficial owner that is an entity must provide a statement that it derives the income for which it claims treaty benefits and that it meets one or more of the conditions set forth in a limitation on benefits article, if any, (or similar provision) contained in the applicable treaty. How to file 1040ez Form W-8ECI, Certificate of Foreign Person's Claim That Income Is Effectively Connected With the Conduct of a Trade or Business in the United States. How to file 1040ez   This form is used by a foreign person to: Establish foreign status, Claim that such person is the beneficial owner of the income for which the form is being furnished, and Claim that the income is effectively connected with the conduct of a trade or business in the United States. How to file 1040ez (See Effectively Connected Income , later. How to file 1040ez )   Effectively connected income for which a valid Form W-8ECI has been provided is generally not subject to NRA withholding. How to file 1040ez   If a partner submits this form to a partnership, the income claimed to be effectively connected with the conduct of a U. How to file 1040ez S. How to file 1040ez trade or business is subject to withholding under section 1446. How to file 1040ez If the partner has made, or will make, an election under section 871(d) or 882(d), the partner must submit Form W-8ECI, and attach a copy of the election, or a statement of intent to elect, to the form. How to file 1040ez    If the partner's only effectively connected income is the income allocated from the partnership and the partner is not making the election under section 871(d) or 882(d), the partner should provide Form W-8BEN to the partnership. How to file 1040ez Form W-8EXP, Certificate of Foreign Government or Other Foreign Organization for United States Tax Withholding. How to file 1040ez   This form is used by a foreign government, international organization, foreign central bank of issue, foreign tax-exempt organization, foreign private foundation, or government of a U. How to file 1040ez S. How to file 1040ez possession to: Establish foreign status, Claim that such person is the beneficial owner of the income for which the form is being furnished, and Claim a reduced rate of, or an exemption from, withholding as such an entity. How to file 1040ez   If the government or organization is a partner in a partnership carrying on a trade or business in the United States, the effectively connected income allocable to the partner is subject to withholding under section 1446. How to file 1040ez   See Foreign Governments and Certain Other Foreign Organizations , later. How to file 1040ez Foreign Intermediaries and Foreign Flow-Through Entities Payments made to a foreign intermediary or foreign flow-through entity are treated as made to the payees on whose behalf the intermediary or entity acts. How to file 1040ez The Form W-8IMY provided by a foreign intermediary or flow-through entity must be accompanied by additional information for you to be able to reliably associate the payment with a payee. How to file 1040ez The additional information required depends on the type of intermediary or flow-through entity and the extent of the withholding responsibilities it assumes. How to file 1040ez Form W-8IMY, Certificate of Foreign Intermediary, Foreign Flow-Through Entity, or Certain U. How to file 1040ez S. How to file 1040ez Branches for United States Tax Withholding. How to file 1040ez   This form is used by foreign intermediaries and foreign flow-through entities, as well as certain U. How to file 1040ez S. How to file 1040ez branches, to: Represent that a foreign person is a qualified intermediary or nonqualified intermediary, Represent, if applicable, that the qualified intermediary is assuming primary NRA withholding responsibility and/or primary Form 1099 reporting and backup withholding responsibility, Represent that a foreign partnership or a foreign simple or grantor trust is a withholding foreign partnership or a withholding foreign trust, Represent that a foreign flow-through entity is a nonwithholding foreign partnership, or a nonwithholding foreign trust and that the income is not effectively connected with the conduct of a trade or business in the United States, Represent that the provider is a U. How to file 1040ez S. How to file 1040ez branch of a foreign bank or insurance company and either is agreeing to be treated as a U. How to file 1040ez S. How to file 1040ez person or is transmitting documentation of the persons on whose behalf it is acting, or Represent that, for purposes of section 1446, it is an upper-tier foreign partnership or a foreign grantor trust and that the form is being used to transmit the required documentation. How to file 1040ez For information on qualifying as an upper-tier foreign partnership, see Regulations section 1. How to file 1040ez 1446-5. How to file 1040ez Qualified Intermediaries In most cases, a QI is any foreign intermediary that has entered into a QI withholding agreement (discussed earlier) with the IRS. How to file 1040ez A foreign intermediary that has received a QI employer identification number (QI-EIN) may represent on Form W-8IMY that it is a QI before it receives a fully executed agreement. How to file 1040ez The intermediary can claim that it is a QI until the IRS revokes its QI-EIN. How to file 1040ez The IRS will revoke a QI-EIN if the QI agreement is not executed and returned to the IRS within a reasonable period of time after the agreement was sent to the intermediary for signature. How to file 1040ez Responsibilities. How to file 1040ez   Payments made to a QI that does not assume NRA withholding responsibility are treated as paid to its account holders and customers. How to file 1040ez However, a QI is not required to provide you with documentation it obtains from its foreign account holders and customers. How to file 1040ez Instead, it provides you with a withholding statement that contains withholding rate pool information. How to file 1040ez A withholding rate pool is a payment of a single type of income, determined in accordance with the categories of income reported on Form 1042-S that is subject to a single rate of withholding. How to file 1040ez A qualified intermediary is required to provide you with information regarding U. How to file 1040ez S. How to file 1040ez persons subject to Form 1099 reporting and to provide you withholding rate pool information separately for each such U. How to file 1040ez S. How to file 1040ez person unless it has assumed Form 1099 reporting and backup withholding responsibility. How to file 1040ez For the alternative procedure for providing rate pool information for U. How to file 1040ez S. How to file 1040ez non-exempt persons, see the Form W-8IMY instructions. How to file 1040ez   The withholding statement must: Designate those accounts for which it acts as a qualified intermediary, Designate those accounts for which it assumes primary NRA withholding responsibility and/or primary Form 1099 and backup withholding responsibility, and Provide sufficient information for you to allocate the payment to a withholding rate pool. How to file 1040ez   The extent to which you must have withholding rate pool information depends on the withholding and reporting obligations assumed by the QI. How to file 1040ez Primary responsibility not assumed. How to file 1040ez   If a QI does not assume primary NRA withholding responsibility or primary Form 1099 reporting and backup withholding responsibility for the payment, you can reliably associate the payment with valid documentation only to the extent you can reliably determine the part of the payment that relates to each withholding rate pool for foreign payees. How to file 1040ez Unless the alternative procedure applies, the qualified intermediary must provide you with a separate withholding rate pool for each U. How to file 1040ez S. How to file 1040ez person subject to Form 1099 reporting and/or backup withholding. How to file 1040ez The QI must provide a Form W-9 or, in the absence of the form, the name, address, and TIN, if available, for such person. How to file 1040ez Primary NRA withholding responsibility assumed. How to file 1040ez   If you make a payment to a QI that assumes primary NRA withholding responsibility (but not primary Form 1099 reporting and backup withholding responsibility), you can reliably associate the payment with valid documentation only to the extent you can reliably determine the part of the payment that relates to the withholding rate pool for which the QI assumes primary NRA withholding responsibility and the part of the payment attributable to withholding rate pools for each U. How to file 1040ez S. How to file 1040ez person, unless the alternative procedure applies, subject to Form 1099 reporting and/or backup withholding. How to file 1040ez The QI must provide a Form W-9 or, in the absence of the form, the name, address, and TIN, if available, for such person. How to file 1040ez Primary NRA and Form 1099 responsibility assumed. How to file 1040ez   If you make a payment to a QI that assumes both primary NRA withholding responsibility and primary Form 1099 reporting and backup withholding responsibility, you can reliably associate a payment with valid documentation provided that you receive a valid Form W-8IMY. How to file 1040ez It is not necessary to associate the payment with withholding rate pools. How to file 1040ez Example. How to file 1040ez You make a payment of dividends to a QI. How to file 1040ez It has five customers: two are foreign persons who have provided documentation entitling them to a 15% rate of withholding on dividends; two are foreign persons subject to a 30% rate of withholding on dividends; and one is a U. How to file 1040ez S. How to file 1040ez individual who provides it with a Form W-9. How to file 1040ez Each customer is entitled to 20% of the dividend payment. How to file 1040ez The QI does not assume any primary withholding responsibility. How to file 1040ez The QI gives you a Form W-8IMY with which it associates the Form W-9 and a withholding statement that allocates 40% of the dividend to a 15% withholding rate pool, 40% to a 30% withholding rate pool, and 20% to the U. How to file 1040ez S. How to file 1040ez individual. How to file 1040ez You should report on Forms 1042-S 40% of the payment as made to a 15% rate dividend pool and 40% of the payment as made to a 30% rate dividend pool. How to file 1040ez The part of the payment allocable to the U. How to file 1040ez S. How to file 1040ez individual (20%) is reportable on Form 1099-DIV. How to file 1040ez Smaller partnerships and trusts. How to file 1040ez   A QI may apply special rules to a smaller partnership or trust (Joint Account Provision) only if the partnership or trust meets the following conditions. How to file 1040ez It is a foreign partnership or foreign simple or grantor trust. How to file 1040ez It is a direct account holder of the QI. How to file 1040ez It does not have any partner, beneficiary, or owner that is a U. How to file 1040ez S. How to file 1040ez person or a pass- through partner, beneficiary, or owner. How to file 1040ez   For information on these rules, see section 4A. How to file 1040ez 01 of the QI agreement. How to file 1040ez This is found in Appendix 3 of Revenue Procedure 2003-64. How to file 1040ez Also see Revenue Procedure 2004-21. How to file 1040ez Related partnerships and trusts. How to file 1040ez    A QI may apply special rules to a related partnership or trust only if the partnership or trust meets the following conditions. How to file 1040ez It is a foreign partnership or foreign simple or grantor trust. How to file 1040ez It is either: A direct account holder of the QI, or An indirect account holder of the QI that is a direct partner, beneficiary, or owner of a partnership or trust to which the QI has applied this rule. How to file 1040ez For information on these rules, see section 4A. How to file 1040ez 02 of the QI agreement. How to file 1040ez This is found in Appendix 3 of Revenue Procedure 2003-64. How to file 1040ez Also see Revenue Procedure 2005-77. How to file 1040ez Nonqualified Intermediaries If you are making a payment to an NQI, foreign flow-through entity, or U. How to file 1040ez S. How to file 1040ez branch that is using Form W-8IMY to transmit information about the branch's account holders or customers, you can treat the payment (or a part of the payment) as reliably associated with valid documentation from a specific payee only if, prior to making the payment: You can allocate the payment to a valid Form W-8IMY, You can reliably determine how much of the payment relates to valid documentation provided by a payee (a person that is not itself a foreign intermediary, flow- through entity, or U. How to file 1040ez S. How to file 1040ez branch), and You have sufficient information to report the payment on Form 1042-S or Form 1099, if reporting is required. How to file 1040ez The NQI, flow-through entity, or U. How to file 1040ez S. How to file 1040ez branch must give you certain information on a withholding statement that is associated with the Form W-8IMY. How to file 1040ez A withholding statement must be updated to keep the information accurate prior to each payment. How to file 1040ez Withholding statement. How to file 1040ez   In most cases, a withholding statement must contain the following information. How to file 1040ez The name, address, and TIN (if any, or if required) of each person for whom documentation is provided. How to file 1040ez The type of documentation (documentary evidence, Form W-8, or Form W-9) for every person for whom documentation has been provided. How to file 1040ez The status of the person for whom the documentation has been provided, such as whether the person is a U. How to file 1040ez S. How to file 1040ez exempt recipient (U. How to file 1040ez S. How to file 1040ez person exempt from Form 1099 reporting), U. How to file 1040ez S. How to file 1040ez non-exempt recipient (U. How to file 1040ez S. How to file 1040ez person subject to Form 1099 reporting), or a foreign person. How to file 1040ez For a foreign person, the statement must indicate whether the person is a beneficial owner or a foreign intermediary, flow-through entity, or a U. How to file 1040ez S. How to file 1040ez branch. How to file 1040ez The type of recipient the person is, based on the recipient codes used on Form 1042-S. How to file 1040ez Information allocating each payment, by income type, to each payee (including U. How to file 1040ez S. How to file 1040ez exempt and U. How to file 1040ez S. How to file 1040ez non-exempt recipients) for whom documentation has been provided. How to file 1040ez The rate of withholding that applies to each foreign person to whom a payment is allocated. How to file 1040ez A foreign payee's country of residence. How to file 1040ez If a reduced rate of withholding is claimed, the basis for a reduced rate of withholding (for example, portfolio interest, treaty benefit, etc. How to file 1040ez ). How to file 1040ez In the case of treaty benefits claimed by entities, whether the applicable limitation on benefits statement and the statement that the foreign person derives the income for which treaty benefits are claimed, have been made. How to file 1040ez The name, address, and TIN (if any) of any other NQI, flow-through entity, or U. How to file 1040ez S. How to file 1040ez branch from which the payee will directly receive a payment. How to file 1040ez Any other information a withholding agent requests to fulfill its reporting and withholding obligations. How to file 1040ez Alternative procedure. How to file 1040ez   Under this alternative procedure the NQI can give you the information that allocates each payment to each foreign and U. How to file 1040ez S. How to file 1040ez exempt recipient by January 31 following the calendar year of payment, rather than prior to the payment being made as otherwise required. How to file 1040ez To take advantage of this procedure, the NQI must: (a) inform you, on its withholding statement, that it is using the alternative procedure; and (b) obtain your consent. How to file 1040ez You must receive the withholding statement with all the required information (other than item 5) prior to making the payment. How to file 1040ez    This alternative procedure cannot be used for payments to U. How to file 1040ez S. How to file 1040ez non-exempt recipients. How to file 1040ez Therefore, an NQI must always provide you with allocation information for all U. How to file 1040ez S. How to file 1040ez non-exempt recipients prior to a payment being made. How to file 1040ez Pooled withholding information. How to file 1040ez   If an NQI uses the alternative procedure, it must provide you with withholding rate pool information, as opposed to individual allocation information, prior to the payment of a reportable amount. How to file 1040ez A withholding rate pool is a payment of a single type of income (as determined by the income categories on Form 1042-S) that is subject to a single rate of withholding. How to file 1040ez For example, an NQI that has foreign account holders receiving royalties and dividends, both subject to the 15% rate, will provide you with information for two withholding rate pools (one for royalties and one for dividends). How to file 1040ez The NQI must provide you with the payee specific allocation information (information allocating each payment to each payee) by January 31 following the calendar year of payment. How to file 1040ez Failure to provide allocation information. How to file 1040ez   If an NQI fails to provide you with the payee specific allocation information for a withholding rate pool by January 31, you must not apply the alternative procedure to any of the NQI's withholding rate pools from that date forward. How to file 1040ez You must treat the payees as undocumented and apply the presumption rules, discussed later in Presumption Rules . How to file 1040ez An NQI is deemed to have f
Print - Click this link to Print this page

Telephone Assistance

Live Telephone Assistance
When calling, you may ask questions to help you prepare your tax return, or ask about a notice you have received. Please be aware that when you conclude your discussion, our system will not permit you to return to your original responder.

Telephone Assistance for Individuals:
Toll-Free, 1-800-829-1040
 
Hours of Operation: Monday – Friday, 7:00 a.m. – 7:00 p.m. your local time (Alaska & Hawaii follow Pacific Time).

Telephone Assistance for Businesses:
Toll-Free, 1-800-829-4933

Hours of Operation: Monday – Friday, 7:00 a.m. – 7:00 p.m. your local time (Alaska & Hawaii follow Pacific Time).

Telephone Assistance for Exempt Organizations, Retirement Plan Administrators, and Government Entities:
Toll-Free, 1-877-829-5500

Hours of Operation: Monday – Friday,  8:00 a.m. to 5:00 p.m. Local Time

Telephone Assistance for people with hearing impairments:
Toll-Free 1-800-829-4059 (TDD)
Hours of Operation: Monday – Friday, 7:00 a.m. – 7:00 p.m. your local time (Alaska & Hawaii follow Pacific Time).
For further information, see Tax Topic 102.

Telephone Assistance for Individuals who believe they may be a victim of Identity Theft: No Tax Administration Impact - Did not receive a notice from the IRS. Toll-Free 1-800-908-4490 (Automated and live assistance)
Hours of Operation: Monday – Friday, 7:00 a.m. – 7:00 p.m. your local time (Alaska & Hawaii follow Pacific Time). For additional information, refer to our Identity Theft and Your Tax Records page.

Telephone Assistance for people who live outside the United States
Hours of availability vary by location. Please see our International Services page.

Face-to-Face Assistance
In certain areas, IRS also has local offices you may visit to receive assistance.

Page Last Reviewed or Updated: 05-Feb-2014

The How To File 1040ez

How to file 1040ez 34. How to file 1040ez   Child Tax Credit Table of Contents Introduction Useful Items - You may want to see: Qualifying Child Amount of CreditLimits on the Credit Claiming the Credit Additional Child Tax Credit Completing Schedule 8812 (Form 1040A or 1040)Part I Parts II–IV Introduction The child tax credit is a credit that may reduce your tax by as much as $1,000 for each of your qualifying children. How to file 1040ez The additional child tax credit is a credit you may be able to take if you are not able to claim the full amount of the child tax credit. How to file 1040ez This chapter explains the following. How to file 1040ez Who is a qualifying child. How to file 1040ez The amount of the credit. How to file 1040ez How to claim the credit. How to file 1040ez The child tax credit and the additional child tax credit should not be confused with the child and dependent care credit discussed in chapter 32. How to file 1040ez If you have no tax. How to file 1040ez   Credits, such as the child tax credit or the credit for child and dependent care expenses, are used to reduce tax. How to file 1040ez If your tax on Form 1040, line 46, or Form 1040A, line 28, is zero, do not figure the child tax credit because there is no tax to reduce. How to file 1040ez However, you may qualify for the additional child tax credit on line 65 (Form 1040) or line 39 (Form 1040A). How to file 1040ez Useful Items - You may want to see: Publication 972 Child Tax Credit Form (and Instructions) Schedule 8812 (Form 1040A or 1040) Child Tax Credit W-4 Employee's Withholding Allowance Certificate Qualifying Child A qualifying child for purposes of the child tax credit is a child who: Is your son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, or a descendant of any of them (for example, your grandchild, niece, or nephew), Was under age 17 at the end of 2013, Did not provide over half of his or her own support for 2013, Lived with you for more than half of 2013 (see Exceptions to time lived with you , later), Is claimed as a dependent on your return, Does not file a joint return for the year (or files it only as a claim for refund), and Was a U. How to file 1040ez S. How to file 1040ez citizen, a U. How to file 1040ez S. How to file 1040ez national, or a resident of the United States. How to file 1040ez If the child was adopted, see Adopted child , later. How to file 1040ez For each qualifying child you must check the box on Form 1040 or Form 1040A, line 6c. How to file 1040ez Example 1. How to file 1040ez Your son turned 17 on December 30, 2013. How to file 1040ez He is a citizen of the United States and you claimed him as a dependent on your return. How to file 1040ez He is not a qualifying child for the child tax credit because he was not under age 17 at the end of 2013. How to file 1040ez Example 2. How to file 1040ez Your daughter turned 8 years old in 2013. How to file 1040ez She is not a citizen of the United States, has an ITIN, and lived in Mexico all of 2013. How to file 1040ez She is not a qualifying child for the child tax credit because she was not a resident of the United States for 2013. How to file 1040ez Filers who have certain child dependents with an Individual Taxpayer Identification Number (ITIN). How to file 1040ez   If you are claiming a child tax credit or additional child tax credit for a child you identified on your tax return with an ITIN instead of an SSN, you must complete Part I of Schedule 8812 (Form 1040A or 1040). How to file 1040ez   Although a child may be your dependent, you may only claim a child tax credit or additional child tax credit for a dependent who is a citizen, national, or resident of the United States. How to file 1040ez To be treated as a resident of the United States, a child generally will need to meet the requirements of the substantial presence test. How to file 1040ez For more information about the substantial presence test, see Publication 519, U. How to file 1040ez S. How to file 1040ez Tax Guide for Aliens. How to file 1040ez Adopted child. How to file 1040ez   An adopted child is always treated as your own child. How to file 1040ez An adopted child includes a child lawfully placed with you for legal adoption. How to file 1040ez   If you are a U. How to file 1040ez S. How to file 1040ez citizen or U. How to file 1040ez S. How to file 1040ez national and your adopted child lived with you all year as a member of your household in 2013, that child meets condition (7) above to be a qualifying child for the child tax credit. How to file 1040ez Exceptions to time lived with you. How to file 1040ez   A child is considered to have lived with you for more than half of 2013 if the child was born or died in 2013 and your home was this child's home for more than half the time he or she was alive. How to file 1040ez Temporary absences by you or the child for special circumstances, such as for school, vacation, business, medical care, military service, or detention in a juvenile facility, count as time the child lived with you. How to file 1040ez   There are also exceptions for kidnapped children and children of divorced or separated parents. How to file 1040ez For details, see Residency Test in chapter 3. How to file 1040ez Qualifying child of more than one person. How to file 1040ez   A special rule applies if your qualifying child is the qualifying child of more than one person. How to file 1040ez For details, see Special Rule for Qualifying Child of More Than One Person in chapter 3. How to file 1040ez Amount of Credit The maximum amount you can claim for the credit is $1,000 for each qualifying child. How to file 1040ez Limits on the Credit You must reduce your child tax credit if either (1) or (2) applies. How to file 1040ez The amount on Form 1040, line 46, or Form 1040A, line 28, is less than the credit. How to file 1040ez If this amount is zero, you cannot take this credit because there is no tax to reduce. How to file 1040ez But you may be able to take the additional child tax credit. How to file 1040ez See Additional Child Tax Credit , later. How to file 1040ez Your modified adjusted gross income (AGI) is more than the amount shown below for your filing status. How to file 1040ez Married filing jointly - $110,000. How to file 1040ez Single, head of household, or qualifying widow(er) - $75,000. How to file 1040ez Married filing separately - $55,000. How to file 1040ez Modified AGI. How to file 1040ez   For purposes of the child tax credit, your modified AGI is your AGI plus the following amounts that may apply to you. How to file 1040ez Any amount excluded from income because of the exclusion of income from  Puerto Rico. How to file 1040ez On the dotted line next to Form 1040, line 38, enter the amount excluded and identify it as “EPRI. How to file 1040ez ” Also attach a copy of any Form(s) 499R-2/W-2PR to your return. How to file 1040ez Any amount on line 45 or line 50 of Form 2555, Foreign Earned Income. How to file 1040ez Any amount on line 18 of Form 2555-EZ, Foreign Earned Income Exclusion. How to file 1040ez Any amount on line 15 of Form 4563, Exclusion of Income for Bona Fide Residents of American Samoa. How to file 1040ez   If you do not have any of the above, your modified AGI is the same as your AGI. How to file 1040ez AGI. How to file 1040ez   Your AGI is the amount on Form 1040, line 38, or Form 1040A, line 22. How to file 1040ez Claiming the Credit To claim the child tax credit, you must file Form 1040 or Form 1040A. How to file 1040ez You cannot claim the child tax credit on Form 1040EZ. How to file 1040ez You must provide the name and identification number (usually a social security number) on your tax return for each qualifying child. How to file 1040ez If you claim the child tax credit with a child identified by an ITIN, you must also file Schedule 8812. How to file 1040ez To figure your credit, first review the Child Tax Credit Worksheet in your Form 1040 or 1040A instructions. How to file 1040ez If you are instructed to use Publication 972, you may not use the worksheet in your tax return instructions; instead, you must use Publication 972 to figure the credit. How to file 1040ez If you are not instructed to use Publication 972, you may use the Child Tax Credit Worksheet in your Form 1040 or 1040A instructions or Publication 972 to figure the credit. How to file 1040ez Additional Child Tax Credit This credit is for certain individuals who get less than the full amount of the child tax credit. How to file 1040ez The additional child tax credit may give you a refund even if you do not owe any tax. How to file 1040ez How to claim the additional child tax credit. How to file 1040ez   To claim the additional child tax credit, follow the steps below. How to file 1040ez Make sure you figured the amount, if any, of your child tax credit. How to file 1040ez See Claiming the Credit , earlier. How to file 1040ez If you answered “Yes” on line 9 or line 10 of the Child Tax Credit Worksheet in the Form 1040 or Form 1040A instructions, or line 13 of the Child Tax Credit Worksheet in Publication 972, use Parts II through IV of Schedule 8812 to see if you can take the additional child tax credit. How to file 1040ez If you have an additional child tax credit on line 13 of Schedule 8812, carry it to Form 1040, line 65, or Form 1040A, line 39. How to file 1040ez Completing Schedule 8812 (Form 1040A or 1040) Schedule 8812 contains four parts, but can really be thought of as two sections. How to file 1040ez Part I is distinct and separate from Parts II–IV. How to file 1040ez If all your children are identified by social security numbers or IRS adoption taxpayer identification numbers and you are not claiming the additional child tax credit, you do not need to complete or attach Schedule 8812 to your tax return. How to file 1040ez Part I You only need to complete Part I if you are claiming the child tax credit for a child identified by an IRS individual taxpayer identification number (ITIN). How to file 1040ez When completing Part I, only answer the questions with regard to children identified by an ITIN; you do not need to complete Part I of Schedule 8812 for any child that is identified by a social security number (SSN) or an IRS adoption taxpayer identification number (ATIN). How to file 1040ez If all the children for whom you checked the box in column 4 of line 6c on your Form 1040 or Form 1040A are identified by an SSN or an ATIN, you do not need to complete Part I of Schedule 8812. How to file 1040ez Parts II–IV Parts II–IV help you figure your additional child tax credit. How to file 1040ez Generally, you should only complete Parts II–IV if you are instructed to do so after completing the Child Tax Credit Worksheet in your tax return instructions or Publication 972. How to file 1040ez See How to claim the additional child tax credit , earlier. How to file 1040ez Prev  Up  Next   Home   More Online Publications