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How To File Taxes For 2010

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How To File Taxes For 2010

How to file taxes for 2010 9. How to file taxes for 2010   Tax Treaty Benefits Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Treaty Income Some Typical Tax Treaty BenefitsPersonal Services Teachers, Professors, and Researchers Employees of Foreign Governments Students, Apprentices, and Trainees Capital Gains Resident Aliens Reporting Treaty Benefits Claimed Introduction A nonresident alien (and certain resident aliens) from a country with which the United States has an income tax treaty may qualify for certain benefits. How to file taxes for 2010 Most treaties require that the nonresident alien be a resident of the treaty country to qualify. How to file taxes for 2010 However, some treaties require that the nonresident alien be a national or a citizen of the treaty country. How to file taxes for 2010 See Table 9-1 for a list of tax treaty countries. How to file taxes for 2010 You can generally arrange to have withholding tax reduced or eliminated on wages and other income that are eligible for tax treaty benefits. How to file taxes for 2010 See Income Entitled to Tax Treaty Benefits in chapter 8. How to file taxes for 2010 Topics - This chapter discusses: Typical tax treaty benefits, How to obtain copies of tax treaties, and How to claim tax treaty benefits on your tax return. How to file taxes for 2010 Useful Items - You may want to see: Publication 901 U. How to file taxes for 2010 S. How to file taxes for 2010 Tax Treaties Form (and Instructions) 1040NR U. How to file taxes for 2010 S. How to file taxes for 2010 Nonresident Alien Income Tax Return 1040NR-EZ U. How to file taxes for 2010 S. How to file taxes for 2010 Income Tax Return for Certain Nonresident Aliens With No Dependents 8833 Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b) See chapter 12 for information about getting these publications and forms. How to file taxes for 2010 Treaty Income A nonresident alien's treaty income is the gross income on which the tax is limited by a tax treaty. How to file taxes for 2010 Treaty income includes, for example, dividends from sources in the United States that are subject to tax at a tax treaty rate not to exceed 15%. How to file taxes for 2010 Nontreaty income is the gross income of a nonresident alien on which the tax is not limited by a tax treaty. How to file taxes for 2010 Figure the tax on treaty income on each separate item of income at the reduced rate that applies to that item under the treaty. How to file taxes for 2010 To determine tax on nontreaty income, figure the tax at either the flat 30% rate or the graduated rate, depending upon whether or not the income is effectively connected with your trade or business in the United States. How to file taxes for 2010 Your tax liability is the sum of the tax on treaty income plus the tax on nontreaty income, but cannot be more than the tax liability figured as if the tax treaty had not come into effect. How to file taxes for 2010 Example. How to file taxes for 2010 Arthur Banks is a nonresident alien who is single and a resident of a foreign country that has a tax treaty with the United States. How to file taxes for 2010 He received gross income of $25,850 during the tax year from sources within the United States, consisting of the following items: Dividends on which the tax is limited to a 15% rate by the tax treaty $1,400 Compensation for personal services on which the tax is not limited by the tax treaty 24,450 Total gross income $25,850 Arthur was engaged in business in the United States during the tax year. How to file taxes for 2010 His dividends are not effectively connected with that business. How to file taxes for 2010 He has no deductions other than his own personal exemption. How to file taxes for 2010 His tax liability, figured as though the tax treaty had not come into effect, is $3,060 determined as follows: Total compensation $24,450 Less: Personal exemption 3,900 Taxable income $20,550 Tax determined by graduated rate (Tax Table column for single taxpayers) $2,640 Plus: Tax on gross dividends ($1,400 × 30%) 420 Tax determined as though treaty had not come into effect $3,060 Arthur's tax liability, figured by taking into account the reduced rate on dividend income as provided by the tax treaty, is $2,850 determined as follows: Tax determined by graduated rate (same as figured above) $2,640 Plus: Tax on gross dividends ($1,400 × 15%) 210 Tax on compensation and dividends $2,850 His tax liability, therefore, is limited to $2,850, the tax liability figured using the tax treaty rate on the dividends. How to file taxes for 2010 Some Typical Tax Treaty Benefits The following paragraphs briefly explain the exemptions that are available under tax treaties for personal services income, remittances, scholarships, fellowships, and capital gain income. How to file taxes for 2010 The conditions for claiming the exemptions vary under each tax treaty. How to file taxes for 2010 For more information about the conditions under a particular tax treaty, see Publication 901. How to file taxes for 2010 Or, you may download the complete text of most U. How to file taxes for 2010 S. How to file taxes for 2010 tax treaties at IRS. How to file taxes for 2010 gov. How to file taxes for 2010 Technical explanations for many of those treaties are also available at that site. How to file taxes for 2010 Tax treaty benefits also cover income such as dividends, interest, rentals, royalties, pensions, and annuities. How to file taxes for 2010 These types of income may be exempt from U. How to file taxes for 2010 S. How to file taxes for 2010 tax or may be subject to a reduced rate of tax. How to file taxes for 2010 For more information, see Publication 901 or the applicable tax treaty. How to file taxes for 2010 Personal Services Nonresident aliens from treaty countries who are in the United States for a short stay and also meet certain other requirements may be exempt from tax on their compensation received for personal services performed in the United States. How to file taxes for 2010 Many tax treaties require that the nonresident alien claiming this exemption be present in the United States for a total of not more than 183 days during the tax year. How to file taxes for 2010 Other tax treaties specify different periods of maximum presence in the United States, such as 180 days or 90 days. How to file taxes for 2010 Spending part of a day in the United States counts as a day of presence. How to file taxes for 2010 Tax treaties may also require that: The compensation cannot be more than a specific amount (frequently $3,000), and The individual have a foreign employer; that is, an individual, corporation, or entity of a foreign country. How to file taxes for 2010 Note. How to file taxes for 2010 Under most treaties, income received as an employee (generally designated as dependent personal services) and income received as a self-employed person (generally designated as independent personal services or business income) are treated differently. How to file taxes for 2010 Teachers, Professors, and Researchers Under many income tax treaties, nonresident alien teachers or professors who temporarily visit the United States for the primary purpose of teaching at a university or other accredited educational institution are not subject to U. How to file taxes for 2010 S. How to file taxes for 2010 income tax on compensation received for teaching for the first 2 or 3 years after their arrival in the United States. How to file taxes for 2010 Many treaties also provide an exemption for engaging in research. How to file taxes for 2010 Generally, the teacher or professor must be in the United States primarily to teach, lecture, instruct, or engage in research. How to file taxes for 2010 A substantial part of that person's time must be devoted to those duties. How to file taxes for 2010 The normal duties of a teacher or professor include not only formal classroom work involving regularly scheduled lectures, demonstrations, or other student-participation activities, but also the less formal method of presenting ideas in seminars or other informal groups and in joint efforts in the laboratory. How to file taxes for 2010 If you entered the United States as a nonresident alien, but are now a resident alien, the treaty exemption may still apply. How to file taxes for 2010 See Students, Apprentices, Trainees, Teachers, Professors, and Researchers Who Became Resident Aliens later under Resident Aliens. How to file taxes for 2010 Employees of Foreign Governments All treaties have provisions for the exemption of income earned by certain employees of foreign governments. How to file taxes for 2010 However, a difference exists among treaties as to who qualifies for this benefit. How to file taxes for 2010 Under many treaties, aliens admitted to the United States for permanent residence do not qualify. How to file taxes for 2010 Under most treaties, aliens who are not nationals or subjects of the foreign country do not qualify. How to file taxes for 2010 Employees of foreign governments should read the pertinent treaty carefully to determine whether they qualify for benefits. How to file taxes for 2010 Chapter 10 of this publication also has information for employees of foreign governments. How to file taxes for 2010 Students, Apprentices, and Trainees Under some income tax treaties, students, apprentices, and trainees are exempt from tax on remittances received from abroad for study and maintenance. How to file taxes for 2010 Also, under some treaties, scholarship and fellowship grants, and a limited amount of compensation received by students, apprentices, and trainees may be exempt from tax. How to file taxes for 2010 If you entered the United States as a nonresident alien, but are now a resident alien, the treaty exemption may still apply. How to file taxes for 2010 See Students, Apprentices, Trainees, Teachers, Professors, and Researchers Who Became Resident Aliens , later, under Resident Aliens. How to file taxes for 2010 Capital Gains Most treaties provide for the exemption of gains from the sale or exchange of personal property. How to file taxes for 2010 Generally, gains from the sale or exchange of real property located in the United States are taxable. How to file taxes for 2010 Resident Aliens Resident aliens may qualify for tax treaty benefits in the situations discussed below. How to file taxes for 2010 U. How to file taxes for 2010 S. How to file taxes for 2010 Residency Under Tax Treaty “Tie-Breaker” Rule In certain circumstances, individuals who are treated as residents of the United States under an income tax treaty (after application of the so-called “tie-breaker” rule) will be entitled to treaty benefits. How to file taxes for 2010 (The “tie-breaker” rule is explained in chapter 1 under Effect of Tax Treaties. How to file taxes for 2010 ) If this applies to you, you generally will not need to file a Form 8833 for the income for which treaty benefits are claimed. How to file taxes for 2010 This is because the income will typically be of a category for which disclosure on a Form 8833 is waived. How to file taxes for 2010 See Reporting Treaty Benefits Claimed . How to file taxes for 2010 In most cases, you also will not need to report the income on your Form 1040 because the income will be exempt from U. How to file taxes for 2010 S. How to file taxes for 2010 tax under the treaty. How to file taxes for 2010 However, if the income has been reported as taxable income on a Form W-2, Form 1042-S, Form 1099, or other information return, you should report it on the appropriate line of Form 1040 (for example, line 7 in the case of wages or salaries). How to file taxes for 2010 Enter the amount for which treaty benefits are claimed in parentheses on Form 1040, line 21. How to file taxes for 2010 Next to the amount write “Exempt income,” the name of the treaty country, and the treaty article that provides the exemption. How to file taxes for 2010 On Form 1040, subtract this amount from your income to arrive at total income on Form 1040, line 22. How to file taxes for 2010 Also follow the above procedure for income that is subject to a reduced rate of tax, instead of an exemption, under the treaty. How to file taxes for 2010 Attach a statement to Form 1040 showing a computation of the tax at the reduced rate, the name of the treaty country, and the treaty article that provides for the reduced tax rate. How to file taxes for 2010 Include this tax on Form 1040, line 61. How to file taxes for 2010 On the dotted line next to line 61, write “Tax from attached statement” and the amount of the tax. How to file taxes for 2010 Example. How to file taxes for 2010 Jacques Dubois, who is a resident of the United States under Article 4 of the U. How to file taxes for 2010 S. How to file taxes for 2010 -France income tax treaty, receives French social security benefits. How to file taxes for 2010 Under Article 18(1) of the treaty, French social security benefits are not taxable by the United States. How to file taxes for 2010 Mr. How to file taxes for 2010 Dubois is not required to file a Form 8833 for his French social security benefits or report the benefits on Form 1040. How to file taxes for 2010 Special Rule for Canadian and German Social Security Benefits Under income tax treaties with Canada and Germany, if a U. How to file taxes for 2010 S. How to file taxes for 2010 resident receives social security benefits from Canada or Germany, those benefits are treated for U. How to file taxes for 2010 S. How to file taxes for 2010 income tax purposes as if they were received under the social security legislation of the United States. How to file taxes for 2010 If you receive social security benefits from Canada or Germany, include them on line 1 of your Social Security Benefits Worksheet for purposes of determining the taxable amount to be reported on Form 1040, line 20b or Form 1040A, line 14b. How to file taxes for 2010 You are not required to file a Form 8833 for those benefits. How to file taxes for 2010 Students, Apprentices, Trainees, Teachers, Professors, and Researchers Who Became Resident Aliens Generally, you must be a nonresident alien student, apprentice, trainee, teacher, professor, or researcher in order to claim a tax treaty exemption for remittances from abroad for study and maintenance in the United States, for scholarship, fellowship, and research grants, and for wages or other personal service compensation. How to file taxes for 2010 Once you become a resident alien, you generally can no longer claim a tax treaty exemption for this income. How to file taxes for 2010 However, if you entered the United States as a nonresident alien, but you are now a resident alien for U. How to file taxes for 2010 S. How to file taxes for 2010 tax purposes, the treaty exemption will continue to apply if the tax treaty's saving clause (explained later) provides an exception for it and you otherwise meet the requirements for the treaty exemption (including any time limit, explained later). How to file taxes for 2010 This is true even if you are a nonresident alien electing to file a joint return as explained in chapter 1. How to file taxes for 2010 Some exceptions to the saving clause apply to all resident aliens (for example, under the U. How to file taxes for 2010 S. How to file taxes for 2010 -People's Republic of China treaty); others apply only to resident aliens who are not lawful permanent residents of the United States (green card holders). How to file taxes for 2010 If you qualify under an exception to the treaty's saving clause, you can avoid income tax withholding by giving the payor a Form W-9 with the statement required by the Form W-9 instructions. How to file taxes for 2010 Saving clause. How to file taxes for 2010   Most tax treaties have a saving clause. How to file taxes for 2010 A saving clause preserves or “saves” the right of each country to tax its own residents as if no tax treaty were in effect. How to file taxes for 2010 Thus, once you become a resident alien of the United States, you generally lose any tax treaty benefits that relate to your income. How to file taxes for 2010 However, many tax treaties have exceptions to the saving clause, which may allow you to continue to claim certain treaty benefits when you become a resident alien. How to file taxes for 2010 Read the treaty to find out if it has a saving clause and an exception to it. How to file taxes for 2010 Time limit for claiming treaty exemptions. How to file taxes for 2010   Many treaties limit the number of years you can claim a treaty exemption. How to file taxes for 2010 For students, apprentices, and trainees, the limit is usually 4–5 years; for teachers, professors, and researchers, the limit is usually 2–3 years. How to file taxes for 2010 Once you reach this limit, you can no longer claim the treaty exemption. How to file taxes for 2010 See the treaty or Publication 901 for the time limits that apply. How to file taxes for 2010 How to report income on your tax return. How to file taxes for 2010   In most cases, you also will not need to report the income on your Form 1040 because the income will be exempt from U. How to file taxes for 2010 S. How to file taxes for 2010 tax under the treaty. How to file taxes for 2010 However, if the income has been reported as taxable income on a Form W-2, Form 1042-S, Form 1099, or other information return, you should report it on the appropriate line of Form 1040 (for example, line 7 in the case of wages, salaries, scholarships, or fellowships). How to file taxes for 2010 Enter the amount for which treaty benefits are claimed in parentheses on Form 1040, line 21. How to file taxes for 2010 Next to the amount write “Exempt income,” the name of the treaty country, and the treaty article that provides the exemption. How to file taxes for 2010 On Form 1040, subtract this amount from your income to arrive at total income on Form 1040, line 22. How to file taxes for 2010 Example. How to file taxes for 2010 Mr. How to file taxes for 2010 Yu, a citizen of the People's Republic of China, entered the United States as a nonresident alien student on January 1, 2009. How to file taxes for 2010 He remained a nonresident alien through 2013 and was able to exclude his scholarship from U. How to file taxes for 2010 S. How to file taxes for 2010 tax in those years under Article 20 of the U. How to file taxes for 2010 S. How to file taxes for 2010 -People's Republic of China income tax treaty. How to file taxes for 2010 On January 1, 2014, he became a resident alien under the substantial presence test because his stay in the United States exceeded 5 years. How to file taxes for 2010 Even though Mr. How to file taxes for 2010 Yu is now a resident alien, the provisions of Article 20 still apply because of the exception to the saving clause in paragraph 2 of the Protocol to the U. How to file taxes for 2010 S. How to file taxes for 2010 -People's Republic of China treaty dated April 30, 1984. How to file taxes for 2010 Mr. How to file taxes for 2010 Yu should submit Form W-9 and the required statement to the payor. How to file taxes for 2010 Reporting Treaty Benefits Claimed If you claim treaty benefits that override or modify any provision of the Internal Revenue Code, and by claiming these benefits your tax is, or might be, reduced, you must attach a fully completed Form 8833 to your tax return. How to file taxes for 2010 See below, for the situations where you are not required to file Form 8833. How to file taxes for 2010 You must file a U. How to file taxes for 2010 S. How to file taxes for 2010 tax return and Form 8833 if you claim the following treaty benefits. How to file taxes for 2010 You claim a reduction or modification in the taxation of gain or loss from the disposition of a U. How to file taxes for 2010 S. How to file taxes for 2010 real property interest based on a treaty. How to file taxes for 2010 You claim a credit for a specific foreign tax for which foreign tax credit would not be allowed by the Internal Revenue Code. How to file taxes for 2010 You receive payments or income items totaling more than $100,000 and you determine your country of residence under a treaty and not under the rules for residency discussed in chapter 1. How to file taxes for 2010 These are the more common situations for which Form 8833 is required. How to file taxes for 2010 Exceptions. How to file taxes for 2010   You do not have to file Form 8833 for any of the following situations. How to file taxes for 2010 You claim a reduced rate of withholding tax under a treaty on interest, dividends, rent, royalties, or other fixed or determinable annual or periodic income ordinarily subject to the 30% rate. How to file taxes for 2010 You claim a treaty reduces or modifies the taxation of income from dependent personal services, pensions, annuities, social security and other public pensions, or income of artists, athletes, students, trainees, or teachers. How to file taxes for 2010 This includes taxable scholarship and fellowship grants. How to file taxes for 2010 You claim a reduction or modification of taxation of income under an International Social Security Agreement or a Diplomatic or Consular Agreement. How to file taxes for 2010 You are a partner in a partnership or a beneficiary of an estate or trust and the partnership, estate, or trust reports the required information on its return. How to file taxes for 2010 The payments or items of income that are otherwise required to be disclosed total no more than $10,000. How to file taxes for 2010 You are claiming treaty benefits for amounts that are: Reported to you on Form 1042-S and Received by you: As a related party from a reporting corporation within the meaning of Internal Revenue Code section 6038A (relating to information returns on Form 5472 filed by U. How to file taxes for 2010 S. How to file taxes for 2010 corporations that are 25-percent owned by a foreign person), or As a beneficial owner that is a direct account holder of a U. How to file taxes for 2010 S. How to file taxes for 2010 financial institution or qualified intermediary, or a direct partner, beneficiary, or owner of a withholding foreign partnership or trust, from that U. How to file taxes for 2010 S. How to file taxes for 2010 financial institution, qualified intermediary, or withholding foreign partnership or trust. How to file taxes for 2010 The exception described in (6) above does not apply to any amounts for which a treaty-based return disclosure is specifically required by the Form 8833 instructions. How to file taxes for 2010 Penalty for failure to provide required information on Form 8833. How to file taxes for 2010   If you are required to report the treaty benefits but do not, you may be subject to a penalty of $1,000 for each failure. How to file taxes for 2010 Additional information. How to file taxes for 2010   For additional information, see section 301. How to file taxes for 2010 6114-1(c) of the Income Tax Regulations. How to file taxes for 2010 Table 9-1. How to file taxes for 2010 Table of Tax Treaties (Updated through December 31, 2013) Country Official Text  Symbol1 General  Effective Date Citation Applicable Treasury Explanations  or Treasury Decision (T. How to file taxes for 2010 D. How to file taxes for 2010 ) Australia TIAS 10773 Dec. How to file taxes for 2010 1, 1983 1986-2 C. How to file taxes for 2010 B. How to file taxes for 2010 220 1986-2 C. How to file taxes for 2010 B. How to file taxes for 2010 246 Protocol TIAS Jan. How to file taxes for 2010 1, 2004     Austria TIAS Jan. How to file taxes for 2010 1, 1999     Bangladesh TIAS Jan. How to file taxes for 2010 1, 2007     Barbados TIAS 11090 Jan. How to file taxes for 2010 1, 1984 1991-2 C. How to file taxes for 2010 B. How to file taxes for 2010 436 1991-2 C. How to file taxes for 2010 B. How to file taxes for 2010 466 Protocol TIAS Jan. How to file taxes for 2010 1, 1994     Protocol TIAS Jan. How to file taxes for 2010 1, 2005     Belgium TIAS Jan. How to file taxes for 2010 1, 2008     Bulgaria TIAS Jan. How to file taxes for 2010 1, 2009     Canada2 TIAS 11087 Jan. How to file taxes for 2010 1, 1985 1986-2 C. How to file taxes for 2010 B. How to file taxes for 2010 258 1987-2 C. How to file taxes for 2010 B. How to file taxes for 2010 298 Protocol TIAS Jan. How to file taxes for 2010 1, 1996     Protocol TIAS Dec. How to file taxes for 2010 16, 1997     Protocol TIAS Jan. How to file taxes for 2010 1, 2009     China, People's Republic of TIAS 12065 Jan. How to file taxes for 2010 1, 1987 1988-1 C. How to file taxes for 2010 B. How to file taxes for 2010 414 1988-1 C. How to file taxes for 2010 B. How to file taxes for 2010 447 Commonwealth of Independent States3 TIAS 8225 Jan. How to file taxes for 2010 1, 1976 1976-2 C. How to file taxes for 2010 B. How to file taxes for 2010 463 1976-2 C. How to file taxes for 2010 B. How to file taxes for 2010 475 Cyprus TIAS 10965 Jan. How to file taxes for 2010 1, 1986 1989-2 C. How to file taxes for 2010 B. How to file taxes for 2010 280 1989-2 C. How to file taxes for 2010 B. How to file taxes for 2010 314 Czech Republic TIAS Jan. How to file taxes for 2010 1, 1993     Denmark TIAS Jan. How to file taxes for 2010 1, 2001     Protocol TIAS Jan. How to file taxes for 2010 1, 2008     Egypt TIAS 10149 Jan. How to file taxes for 2010 1, 1982 1982-1 C. How to file taxes for 2010 B. How to file taxes for 2010 219 1982-1 C. How to file taxes for 2010 B. How to file taxes for 2010 243 Estonia TIAS Jan. How to file taxes for 2010 1, 2000     Finland TIAS 12101 Jan. How to file taxes for 2010 1, 1991     Protocol TIAS Jan. How to file taxes for 2010 1, 2008     France TIAS Jan. How to file taxes for 2010 1, 1996     Protocol TIAS Jan. How to file taxes for 2010 1, 2007     Protocol TIAS Jan. How to file taxes for 2010 1, 2010     Germany TIAS Jan. How to file taxes for 2010 1, 1990     Protocol TIAS Jan. How to file taxes for 2010 1, 2008     Greece TIAS 2902 Jan. How to file taxes for 2010 1, 1953 1958-2 C. How to file taxes for 2010 B. How to file taxes for 2010 1054 T. How to file taxes for 2010 D. How to file taxes for 2010 6109, 1954-2 C. How to file taxes for 2010 B. How to file taxes for 2010 638 Hungary TIAS 9560 Jan. How to file taxes for 2010 1, 1980 1980-1 C. How to file taxes for 2010 B. How to file taxes for 2010 333 1980-1 C. How to file taxes for 2010 B. How to file taxes for 2010 354 Iceland TIAS Jan. How to file taxes for 2010 1, 2009     India TIAS Jan. How to file taxes for 2010 1, 1991     Indonesia TIAS 11593 Jan. How to file taxes for 2010 1, 1990     Ireland TIAS Jan. How to file taxes for 2010 1, 1998     Israel TIAS Jan. How to file taxes for 2010 1, 1995     Italy TIAS Jan. How to file taxes for 2010 1, 2010     Jamaica TIAS 10207 Jan. How to file taxes for 2010 1, 1982 1982-1 C. How to file taxes for 2010 B. How to file taxes for 2010 257 1982-1 C. How to file taxes for 2010 B. How to file taxes for 2010 291 Japan TIAS Jan. How to file taxes for 2010 1, 2005     Kazakhstan TIAS Jan. How to file taxes for 2010 1, 1996     Korea, South TIAS 9506 Jan. How to file taxes for 2010 1, 1980 1979-2 C. How to file taxes for 2010 B. How to file taxes for 2010 435 1979-2 C. How to file taxes for 2010 B. How to file taxes for 2010 458 Latvia TIAS Jan. How to file taxes for 2010 1, 2000     Lithuania TIAS Jan. How to file taxes for 2010 1, 2000     Luxembourg TIAS Jan. How to file taxes for 2010 1, 2001     Malta TIAS Jan. How to file taxes for 2010 1, 2011     Mexico TIAS Jan. How to file taxes for 2010 1, 1994 1994-2 C. How to file taxes for 2010 B. How to file taxes for 2010 424 1994-2 C. How to file taxes for 2010 B. How to file taxes for 2010 489 Protocol TIAS Oct. How to file taxes for 2010 26, 1995     Protocol TIAS Jan. How to file taxes for 2010 1, 2004     Morocco TIAS 10195 Jan. How to file taxes for 2010 1, 1981 1982-2 C. How to file taxes for 2010 B. How to file taxes for 2010 405 1982-2 C. How to file taxes for 2010 B. How to file taxes for 2010 427 Netherlands TIAS Jan. How to file taxes for 2010 1, 1994     Protocol TIAS Jan. How to file taxes for 2010 1, 2005     New Zealand TIAS 10772 Nov. How to file taxes for 2010 2, 1983 1990-2 C. How to file taxes for 2010 B. How to file taxes for 2010 274 1990-2 C. How to file taxes for 2010 B. How to file taxes for 2010 303 Protocol TIAS Jan. How to file taxes for 2010 1, 2011     Norway TIAS 7474 Jan. How to file taxes for 2010 1, 1971 1973-1 C. How to file taxes for 2010 B. How to file taxes for 2010 669 1973-1 C. How to file taxes for 2010 B. How to file taxes for 2010 693 Protocol TIAS 10205 Jan. How to file taxes for 2010 1, 1982 1982-2 C. How to file taxes for 2010 B. How to file taxes for 2010 440 1982-2 C. How to file taxes for 2010 B. How to file taxes for 2010 454 Pakistan TIAS 4232 Jan. How to file taxes for 2010 1, 1959 1960-2 C. How to file taxes for 2010 B. How to file taxes for 2010 646 T. How to file taxes for 2010 D. How to file taxes for 2010 6431, 1960-1 C. How to file taxes for 2010 B. How to file taxes for 2010 755 Philippines TIAS 10417 Jan. How to file taxes for 2010 1, 1983 1984-2 C. How to file taxes for 2010 B. How to file taxes for 2010 384 1984-2 C. How to file taxes for 2010 B. How to file taxes for 2010 412 Poland TIAS 8486 Jan. How to file taxes for 2010 1, 1974 1977-1 C. How to file taxes for 2010 B. How to file taxes for 2010 416 1977-1 C. How to file taxes for 2010 B. How to file taxes for 2010 427 Portugal TIAS Jan. How to file taxes for 2010 1, 1996     Romania TIAS 8228 Jan. How to file taxes for 2010 1, 1974 1976-2 C. How to file taxes for 2010 B. How to file taxes for 2010 492 1976-2 C. How to file taxes for 2010 B. How to file taxes for 2010 504 Russia TIAS Jan. How to file taxes for 2010 1, 1994     Slovak Republic TIAS Jan. How to file taxes for 2010 1, 1993     Slovenia TIAS Jan. How to file taxes for 2010 1, 2002     South Africa TIAS Jan. How to file taxes for 2010 1, 1998     Spain TIAS Jan. How to file taxes for 2010 1, 1991     Sri Lanka TIAS Jan. How to file taxes for 2010 1, 2004     Sweden TIAS Jan. How to file taxes for 2010 1, 1996     Protocol TIAS Jan. How to file taxes for 2010 1, 2007     Switzerland TIAS Jan. How to file taxes for 2010 1, 1998     Thailand TIAS Jan. How to file taxes for 2010 1, 1998     Trinidad and Tobago TIAS 7047 Jan. How to file taxes for 2010 1, 1970 1971-2 C. How to file taxes for 2010 B. How to file taxes for 2010 479   Tunisia TIAS Jan. How to file taxes for 2010 1, 1990     Turkey TIAS Jan. How to file taxes for 2010 1, 1998     Ukraine TIAS Jan. How to file taxes for 2010 1, 2001     United Kingdom TIAS Jan. How to file taxes for 2010 1, 2004     Venezuela TIAS Jan. How to file taxes for 2010 1, 2000     1(TIAS) Treaties and Other International Act Series 2Information on the treaty can be found in Publication 597, Information on the United States-Canada Income Tax Treaty. How to file taxes for 2010 3The U. How to file taxes for 2010 S. How to file taxes for 2010 -U. How to file taxes for 2010 S. How to file taxes for 2010 S. How to file taxes for 2010 R. How to file taxes for 2010 income tax treaty applies to the countries of Armenia, Azerbaijan, Belarus, Georgia, Kyrgyzstan, Moldova, Tajikistan, Turkmenistan, and Uzbekistan. How to file taxes for 2010 Prev  Up  Next   Home   More Online Publications
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EFTPS: The Electronic Federal Tax Payment System

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The Easiest Way to Pay All Your Federal Taxes

EFTPS® is a system for paying federal taxes electronically using the Internet, or by phone using the EFTPS® Voice Response System. EFTPS® is offered free by the U.S. Department of Treasury. Over 12 million taxpayers are currently enrolled in the system. Since EFTPS® began in 1996, there have been over 1.45 billion electronic payments made, totaling over $29.5 trillion!
 


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  • Accuracy

Security You Can Count On

EFTPS® is a secure government web site that allows users to make federal tax payments electronically. Every user must have a secure Internet browser with 128-bit encryption in order to access the site. To log on to the system, an enrolled user must be authenticated with three pieces of unique information: Taxpayer Identification Number (EIN or SSN), EFTPS® Personal Identification Number (PIN) and an Internet Password. The combination of these three pieces of identification adds to the security of the site and the privacy of taxpayer data.

Convenience at Your Fingertips

  • EFTPS® offers you the convenience and flexibility of making your tax payments via the Internet or phone. You can initiate your tax payment from your home or office, 24/7.

  • Businesses and Individuals can schedule payments up to 365 days in advance. Scheduled payments can be changed or cancelled up to two business days in advance of the scheduled payment date.

  • You can use EFTPS® to make all your federal tax payments, including income, employment, estimated and excise taxes.

  • You can check up to 16 months of your EFTPS® payment history online or by calling EFTPS® Customer Service.

Accuracy You Can Depend On

By 8 p.m. ET at least one calendar day in advance of the due date, submit your payment instructions to EFTPS® to move the funds from your account to the Treasury's account for payment of your federal taxes. Funds will not move from your account until the date you indicate. You will receive an immediate acknowledgement of your payment instructions, and your bank statement will confirm the payment was made. 

EFTPS® Enrollment

To enroll, or for more information on enrollment, visit EFTPS® or call EFTPS® Customer Service to request an enrollment form:

  • 1-800-555-4477 
  • 1-800-733-4829 (TDD Hearing-Impaired)
  • 1-800-244-4829 (Español)

EFTPS Inquiry PIN

Beginning this year, when Payroll Service Providers enroll clients in EFTPS, an EFTPS Inquiry PIN will automatically be sent to the taxpayer.  Taxpayers who have had activity on their EFTPS account over the prior 12 months will also receive Inquiry PINs.  This Inquiry PIN allows the taxpayer access to monitor the EFTPS for transactions made on their behalf.

And there's more...

Tax professionals, accountants, and payroll companies are discovering the added benefits of using EFTPS®.

  • EFTPS® via the Internet or phone - Once enrolled, individual and business taxpayers can use the Internet to make all their federal tax payments via the Internet, or phone using the EFTPS® Voice Response System. Both payment methods are interchangeable. 

  • EFTPS® Batch Provider - Tax professionals/providers can register through this software and send up to 1,000 enrollments and 5,000 payments in one transaction. Users can synchronize enrollments and payments between the software and EFTPS® database in real-time. To download the EFTPS® Batch Provider Software and User's Manual visit EFTPS® and follow these steps:
  1. Click on HELP & INFORMATION
  2. Click on Downloads
  3. Click on Batch Provider Software User's Manual
  4. Click on Software (left side of screen) for additional information

  • EFTPS® Bulk Provider - Designed for payroll processors who initiate frequent payments from and desire automated enrollment through an Electronic Data Interchange (EDI) compatible system.

Additional Information is available in the articles below:

Publication 966 -  The Secure Way to Pay Your Federal Taxes for Businesses and Individuals

Publication 4990 - Tax Payment Instruction Booklet

Link for ordering free EFTPS® Marketing Materials

Electronic Payment Options Home Page

Current scams and phishing sites posing as the IRS

EFTPS® –  Treasury’s free service for paying federal taxes for individuals and businesses



 

Page Last Reviewed or Updated: 17-Mar-2014

The How To File Taxes For 2010

How to file taxes for 2010 34. How to file taxes for 2010   Crédito Tributario por Hijos Table of Contents Introduction Useful Items - You may want to see: Hijo Calificado Cantidad de CréditoLímites del Crédito Cómo Reclamar el Crédito Crédito Tributario Adicional por Hijos Cómo Completar el Anexo 8812 (Formulario 1040A o Formulario 1040)Parte I Partes II a IV Introduction El crédito tributario por hijos es un crédito que puede reducir su impuesto hasta $1,000 por cada uno de sus hijos calificados. How to file taxes for 2010 El crédito tributario adicional por hijos es un crédito que podría tomar en el caso de que no pueda reclamar la cantidad completa del crédito tributario por hijos. How to file taxes for 2010 Este capítulo le explica lo siguiente: Quién es un hijo calificado. How to file taxes for 2010 La cantidad del crédito. How to file taxes for 2010 Cómo se puede reclamar el crédito. How to file taxes for 2010 El crédito tributario por hijos y el crédito tributario adicional por hijos no deben confundirse con el crédito por gastos del cuidado de menores y dependientes, el cual se explica en el capítulo 32. How to file taxes for 2010 Si no está sujeto al pago de impuestos. How to file taxes for 2010   Algunos créditos, tales como el crédito tributario por hijos o el crédito por gastos del cuidado de menores y dependientes, se usan para reducir el impuesto. How to file taxes for 2010 Si la cantidad del impuesto en la línea 46 del Formulario 1040 o en la línea 28 del Formulario 1040A es cero, no calcule el crédito tributario por hijos ya que no hay impuesto que se pueda reducir. How to file taxes for 2010 Sin embargo, podría reunir los requisitos para el crédito tributario adicional por hijos en la línea 65 (Formulario 1040) o en la línea 39 (Formulario 1040A). How to file taxes for 2010 Useful Items - You may want to see: Publicación 972 Child Tax Credit (Crédito tributario por hijos), en inglés Formulario (e Instrucciones) Anexo 8812   (Formulario 1040A o 1040) Child Tax Credit (Crédito tributario por hijos), en inglés W-4(SP) Certificado de Exención de Retenciones del Empleado W-4 Employee's Withholding Allowance Certificate (Certificado de exención de retenciones del empleado), en inglés Hijo Calificado Un hijo calificado, para propósitos del crédito tributario por hijos, es aquél que: Es su hijo o hija, hijastro o hijastra, hijo de crianza, hermano o hermana, hermanastro o hermanastra o descendiente de cualquiera de ellos (por ejemplo, su nieto, nieta, sobrina o sobrino), Tenía menos de 17 años de edad al finalizar el año 2013, No proveyó más de la mitad de su propia manutención durante el año 2013, Vivió con usted durante más de la mitad del año 2013 (vea Excepciones al tiempo vivido con usted , más adelante), Fue reclamado como dependiente en la declaración de usted, No presenta una declaración conjunta para el año (o la presenta solamente para reclamar un reembolso), y Era ciudadano, nacional o residente de los Estados Unidos. How to file taxes for 2010 Si el hijo fue adoptado, vea Hijo adoptivo , más adelante. How to file taxes for 2010 Para cada hijo calificado, tiene que marcar el recuadro que aparece en la línea 6c del Formulario 1040 o del Formulario 1040A. How to file taxes for 2010 Ejemplo 1. How to file taxes for 2010 Su hijo cumplió 17 años de edad el día 30 de diciembre del año 2013. How to file taxes for 2010 Él es ciudadano de los Estados Unidos y usted lo declara como dependiente en la declaración de impuestos. How to file taxes for 2010 Su hijo no es hijo calificado para el crédito tributario por hijos porque no tenía menos de 17 años de edad al finalizar el año 2013. How to file taxes for 2010 Ejemplo 2. How to file taxes for 2010 Su hija cumplió 8 años en el año 2013. How to file taxes for 2010 Ella no es ciudadana de los Estados Unidos, tiene un ITIN y vivió en México durante todo el año 2013. How to file taxes for 2010 Ella no es un hijo calificado para el crédito tributario por hijos debido a que no fue residente de los Estados Unidos en 2013. How to file taxes for 2010 Contribuyentes que tienen determinados hijos dependientes con un número de identificación personal del contribuyente (ITIN, por sus siglas en inglés). How to file taxes for 2010   Si está reclamando un crédito tributario por hijos o un crédito tributario adicional por hijos basándose en un hijo que identificó en su declaración de impuestos con un número de identificación personal del contribuyente (ITIN, por sus siglas en inglés), en lugar de un número de Seguro Social (SSN, por sus siglas en inglés), tiene que completar la Parte I del Anexo 8812 (Formulario 1040A o 1040). How to file taxes for 2010   Aun si su hijo es dependiente suyo, sólo puede reclamar un crédito tributario por hijos o un crédito tributario adicional por hijos basándose en un dependiente que sea ciudadano, nacional o residente de los Estados Unidos. How to file taxes for 2010 Para ser tratado como residente de los Estados Unidos, un hijo normalmente tiene que cumplir el requisito de presencia sustancial. How to file taxes for 2010 Para más información sobre el requisito de presencia sustancial, vea la Publicación 519, U. How to file taxes for 2010 S. How to file taxes for 2010 Tax Guide for Aliens (Guía sobre los impuestos federales estadounidenses para extranjeros), en inglés. How to file taxes for 2010 Hijo adoptivo. How to file taxes for 2010   A un hijo adoptivo siempre se le trata como si fuera su hijo. How to file taxes for 2010 Un hijo adoptivo incluye un niño colocado en su hogar por una agencia autorizada, con la intención de que sea legalmente adoptado. How to file taxes for 2010   Si usted es ciudadano o nacional de los EE. How to file taxes for 2010 UU. How to file taxes for 2010 y su hijo adoptivo vivió con usted como integrante de su unidad familiar durante todo el año en 2013, dicho hijo cumple el requisito (7), anteriormente, para ser un hijo calificado para propósitos del crédito tributario por hijos. How to file taxes for 2010 Excepciones al tiempo vivido con usted. How to file taxes for 2010   Se considera que un hijo vivió con usted más de la mitad del año 2013 si nació o murió en el año 2013, y su hogar (el de usted) fue el hogar del hijo más de la mitad del tiempo en el cual estuvo vivo. How to file taxes for 2010 Las ausencias temporales por usted o su hijo debidas a circunstancias especiales, tales como las ausencias por educación, vacaciones, negocios, atención médica, servicio militar o estancia en un centro de detención para delincuentes juveniles cuentan como tiempo que el hijo vivió con usted. How to file taxes for 2010   También hay excepciones para hijos secuestrados e hijos de padres divorciados o separados. How to file taxes for 2010 Para detalles, vea Requisito de Residencia , en el capítulo 3. How to file taxes for 2010 Hijo calificado de más de una persona. How to file taxes for 2010   Se aplica una regla especial si su hijo calificado es el hijo calificado de más de una persona. How to file taxes for 2010 Para detalles, vea Requisito Especial para el Hijo Calificado de Más de una Persona , en el capítulo 3. How to file taxes for 2010 Cantidad de Crédito La cantidad máxima de crédito que puede reclamar es $1,000 por cada hijo calificado. How to file taxes for 2010 Límites del Crédito Usted tiene que reducir su crédito tributario por hijos si la condición (1) o la condición (2) le corresponde: La cantidad de la línea 46 (Formulario 1040) o de la línea 28 (Formulario 1040A) es menor que el crédito. How to file taxes for 2010 Si esta cantidad es cero, no puede reclamar este crédito porque no hay impuesto que se pueda reducir. How to file taxes for 2010 Sin embargo, es posible que pueda tomar el crédito tributario adicional por hijos. How to file taxes for 2010 Vea Crédito Tributario Adicional por Hijos , más adelante. How to file taxes for 2010 Su ingreso bruto ajustado (AGI, por sus siglas en inglés) modificado es mayor que la cantidad que se indica a continuación para su estado civil para efectos de la declaración. How to file taxes for 2010 Casados que presentan una declaración conjunta: $110,000. How to file taxes for 2010 Soltero, cabeza de familia o viudo que reúne los requisitos: $75,000. How to file taxes for 2010 Casados que presentan la declaración por separado: $55,000. How to file taxes for 2010 Ingresos brutos ajustados modificados. How to file taxes for 2010   Para propósitos del crédito tributario por hijos, su ingreso bruto ajustado (AGI, por sus siglas en inglés) modificado es su ingreso bruto ajustado más las cantidades siguientes que puedan ser aplicables en su caso: Toda cantidad excluida del ingreso debido a la exclusión de ingresos de fuentes de  Puerto Rico. How to file taxes for 2010 En la línea de puntos directamente al lado de la línea 38 del Formulario 1040, anote la cantidad excluida e indentifíquela como “ EPRI. How to file taxes for 2010 ” Además, adjunte una copia de todo Formulario 499R-2/W-2PR a su declaración. How to file taxes for 2010 Toda cantidad de las líneas 45 ó 50 del Formulario 2555, Foreign Earned Income (Ingreso devengado en el extranjero), en inglés. How to file taxes for 2010 Toda cantidad de la línea 18 del Formulario 2555-EZ, Foreign Earned Income Exclusion (Exclusión de ingreso devengado en el extranjero), en inglés. How to file taxes for 2010 Toda cantidad de la línea 15 del Formulario 4563, Exclusion of Income for Bona Fide Residents of American Samoa (Exclusión del ingreso para residentes bona fide de la Samoa Estadounidense), en inglés. How to file taxes for 2010   Si no tiene ninguna de las cantidades mencionadas anteriormente, su ingreso bruto ajustado modificado es igual a su ingreso bruto ajustado. How to file taxes for 2010 Ingreso bruto ajustado. How to file taxes for 2010   El ingreso bruto ajustado (AGI, por sus siglas en inglés) es la cantidad de la línea 38 del Formulario 1040 o de la línea 22 del Formulario 1040A. How to file taxes for 2010 Cómo Reclamar el Crédito Para reclamar el crédito tributario por hijos, tiene que presentar el Formulario 1040 o el Formulario 1040A. How to file taxes for 2010 No puede reclamar el crédito tributario por hijos en el Formulario 1040EZ. How to file taxes for 2010 Tiene que proveer el nombre y número de identificación (normalmente el número de Seguro Social) de cada hijo calificado en su declaración de impuestos. How to file taxes for 2010 Si reclama el crédito tributario por hijos con un hijo identificado por un ITIN, usted también tiene que presentar el Anexo 8812. How to file taxes for 2010 Para calcular el crédito, primero revise la Child Tax Credit Worksheet (Hoja de trabajo del crédito tributario por hijos), en las Instrucciones para el Formulario 1040 o el Formulario 1040A. How to file taxes for 2010 Si se le indica que consulte la Publicación 972, Child Tax Credit (Crédito tributario por hijos), en inglés, no puede utilizar la Hoja de trabajo de las instrucciones en la declaración de impuestos; en su lugar, usted tiene que utilizar la Publicación 972, en inglés, para calcular el crédito. How to file taxes for 2010 Si no se le indica que utilice la Publicación 972, puede usar la Hoja de trabajo del crédito tributario por hijos, que se encuentra en las Instrucciones para el Formulario 1040 o las Instrucciones para el Formulario 1040A o la Publicación 972, todas en inglés, para calcular el crédito. How to file taxes for 2010 Crédito Tributario Adicional por Hijos Este crédito es para determinadas personas que reciban menos de la cantidad total del crédito tributario por hijos. How to file taxes for 2010 El crédito tributario adicional por hijos puede darle un reembolso aunque no adeude ningún impuesto. How to file taxes for 2010 Cómo se reclama el crédito tributario adicional por hijos. How to file taxes for 2010   Para reclamar el crédito tributario adicional por hijos, siga los pasos que aparecen a continuación: Asegúrese de haber calculado la cantidad, si existe, de su crédito tributario por hijos. How to file taxes for 2010 Vea anteriormente el tema titulado Cómo Reclamar el Crédito . How to file taxes for 2010 Use las Partes II a la IV del Anexo 8812 para determinar si puede reclamar el crédito tributario adicional por hijos si usted contestó “Yes” (Sí) en la línea 9 ó 10 de la Child Tax Credit Worksheet (Hoja de trabajo del crédito tributario por hijos) en las Instrucciones para el Formulario 1040 o en las Instrucciones para el Formulario 1040A, o en la línea 13 de la Child Tax Credit Worksheet (Hoja de trabajo del crédito tributario por hijos) en la Publicación 972, todas en inglés. How to file taxes for 2010 Si tiene un crédito tributario adicional por hijos en la línea 13 del Anexo 8812, anótelo en la línea 65 del Formulario 1040 o en la línea 39 del Formulario 1040A. How to file taxes for 2010 Cómo Completar el Anexo 8812 (Formulario 1040A o Formulario 1040) El Anexo 8812 tiene cuatro partes, pero se puede considerar como que consta de dos secciones. How to file taxes for 2010 La Parte I es independiente de las Partes II a la IV. How to file taxes for 2010 Si todos sus hijos tienen números de Seguro Social o números de identificación del contribuyente para adopción del IRS(ATIN, por sus siglas en inglés),y usted no reclama el crédito tributario adicional por hijos, no necesita completar ni adjuntar el Anexo 8812 a su declaración de impuestos. How to file taxes for 2010 Parte I Usted sólo necesitará completar la Parte I si está reclamando el crédito tributario por hijos para un hijo que aparece identificado con un número de identificación personal del contribuyente del IRS (ITIN, por sus siglas en inglés). How to file taxes for 2010 Si todos los hijos por los cuales usted marcó la casilla en la columna 4 de la línea 6c de su Formulario 1040 o Formulario 1040A tienen números de Seguro Social (SSN, por sus siglas en inglés) o números de identificación del contribuyente para adopción del IRS (ATIN, por sus siglas en inglés), no tiene que completar la Parte I del Anexo 8812. How to file taxes for 2010 Partes II a IV Las Partes II a la IV le ayudan a calcular el crédito adicional por hijos que le corresponde a usted. How to file taxes for 2010 Por lo general, deberá completar las Partes II a la IV únicamente si se le indica luego de que completa la Hoja de trabajo del crédito tributario por hijos que aparece en las instrucciones de su declaración de impuestos o en la Publicación 972. How to file taxes for 2010 Vea Cómo se reclama el crédito tributario adicional por hijos , anteriormente. How to file taxes for 2010 Prev  Up  Next   Home   More Online Publications