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How To File Taxes For 2012

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How To File Taxes For 2012

How to file taxes for 2012 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 taxes for 2012 S. How to file taxes for 2012 Taxpayer Identification NumbersUnexpected payment. How to file taxes for 2012 Depositing Withheld TaxesWhen Deposits Are Required Adjustment for Overwithholding Returns RequiredJoint owners. How to file taxes for 2012 Electronic reporting. How to file taxes for 2012 Partnership Withholding on Effectively Connected IncomeWho Must Withhold Foreign Partner Publicly Traded Partnerships U. How to file taxes for 2012 S. How to file taxes for 2012 Real Property InterestForeign corporations. How to file taxes for 2012 Domestic corporations. How to file taxes for 2012 U. How to file taxes for 2012 S. How to file taxes for 2012 real property holding corporations. How to file taxes for 2012 Partnerships. How to file taxes for 2012 Trusts and estates. How to file taxes for 2012 Domestically controlled QIE. How to file taxes for 2012 Late filing of certifications or notices. How to file taxes for 2012 Certifications. How to file taxes for 2012 Liability of agent or qualified substitute. How to file taxes for 2012 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 taxes for 2012 Withholding of Tax In most cases, a foreign person is subject to U. How to file taxes for 2012 S. How to file taxes for 2012 tax on its U. How to file taxes for 2012 S. How to file taxes for 2012 source income. How to file taxes for 2012 Most types of U. How to file taxes for 2012 S. How to file taxes for 2012 source income received by a foreign person are subject to U. How to file taxes for 2012 S. How to file taxes for 2012 tax of 30%. How to file taxes for 2012 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 taxes for 2012 The tax is generally withheld (NRA withholding) from the payment made to the foreign person. How to file taxes for 2012 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 taxes for 2012 In most cases, NRA withholding describes the withholding regime that requires withholding on a payment of U. How to file taxes for 2012 S. How to file taxes for 2012 source income. How to file taxes for 2012 Payments to foreign persons, including nonresident alien individuals, foreign entities, and governments, may be subject to NRA withholding. How to file taxes for 2012 NRA withholding does not include withholding under section 1445 of the Code (see U. How to file taxes for 2012 S. How to file taxes for 2012 Real Property Interest, later) or under section 1446 of the Code (see Partnership Withholding on Effectively Connected Income , later). How to file taxes for 2012 A withholding agent (defined next) is the person responsible for withholding on payments made to a foreign person. How to file taxes for 2012 However, a withholding agent that can reliably associate the payment with documentation (discussed later) from a U. How to file taxes for 2012 S. How to file taxes for 2012 person is not required to withhold. How to file taxes for 2012 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 taxes for 2012 Withholding Agent You are a withholding agent if you are a U. How to file taxes for 2012 S. How to file taxes for 2012 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 taxes for 2012 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 taxes for 2012 S. How to file taxes for 2012 branch of certain foreign banks and insurance companies. How to file taxes for 2012 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 taxes for 2012 Although several persons may be withholding agents for a single payment, the full tax is required to be withheld only once. How to file taxes for 2012 In most cases, the U. How to file taxes for 2012 S. How to file taxes for 2012 person who pays an amount subject to NRA withholding is the person responsible for withholding. How to file taxes for 2012 However, other persons may be required to withhold. How to file taxes for 2012 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 taxes for 2012 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 taxes for 2012 Liability for tax. How to file taxes for 2012   As a withholding agent, you are personally liable for any tax required to be withheld. How to file taxes for 2012 This liability is independent of the tax liability of the foreign person to whom the payment is made. How to file taxes for 2012 If you fail to withhold and the foreign payee fails to satisfy its U. How to file taxes for 2012 S. How to file taxes for 2012 tax liability, then both you and the foreign person are liable for tax, as well as interest and any applicable penalties. How to file taxes for 2012   The applicable tax will be collected only once. How to file taxes for 2012 If the foreign person satisfies its U. How to file taxes for 2012 S. How to file taxes for 2012 tax liability, you are not liable for the tax but remain liable for any interest and penalties for failure to withhold. How to file taxes for 2012 Determination of amount to withhold. How to file taxes for 2012   You must withhold on the gross amount subject to NRA withholding. How to file taxes for 2012 You cannot reduce the gross amount by any deductions. How to file taxes for 2012 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 taxes for 2012   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 taxes for 2012 In no case, however, should you withhold more than 30% of the total amount paid. How to file taxes for 2012 Or, you may make a reasonable estimate of the amount from U. How to file taxes for 2012 S. How to file taxes for 2012 sources and put a corresponding part of the amount due in escrow until the amount from U. How to file taxes for 2012 S. How to file taxes for 2012 sources can be determined, at which time withholding becomes due. How to file taxes for 2012 When to withhold. How to file taxes for 2012   Withholding is required at the time you make a payment of an amount subject to withholding. How to file taxes for 2012 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 taxes for 2012 A payment is considered made to a person if it is paid for that person's benefit. How to file taxes for 2012 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 taxes for 2012 A payment also is considered made to a person if it is made to that person's agent. How to file taxes for 2012   A U. How to file taxes for 2012 S. How to file taxes for 2012 partnership should withhold when any distributions that include amounts subject to withholding are made. How to file taxes for 2012 However, if a foreign partner's distributive share of income subject to withholding is not actually distributed, the U. How to file taxes for 2012 S. How to file taxes for 2012 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 taxes for 2012 If the distributable amount consists of effectively connected income, see Partnership Withholding on Effectively Connected Income , later. How to file taxes for 2012 A U. How to file taxes for 2012 S. How to file taxes for 2012 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 taxes for 2012 To the extent a U. How to file taxes for 2012 S. How to file taxes for 2012 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 taxes for 2012 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 taxes for 2012 (See Returns Required , later. How to file taxes for 2012 ) 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 taxes for 2012 Form 1099 reporting and backup withholding. How to file taxes for 2012    You also may be responsible as a payer for reporting on Form 1099 payments made to a U. How to file taxes for 2012 S. How to file taxes for 2012 person. How to file taxes for 2012 You must withhold 28% (backup withholding rate) from a reportable payment made to a U. How to file taxes for 2012 S. How to file taxes for 2012 person that is subject to Form 1099 reporting if any of the following apply. How to file taxes for 2012 The U. How to file taxes for 2012 S. How to file taxes for 2012 person has not provided its taxpayer identification number (TIN) in the manner required. How to file taxes for 2012 The IRS notifies you that the TIN furnished by the payee is incorrect. How to file taxes for 2012 There has been a notified payee underreporting. How to file taxes for 2012 There has been a payee certification failure. How to file taxes for 2012 In most cases, a TIN must be provided by a U. How to file taxes for 2012 S. How to file taxes for 2012 non-exempt recipient on Form W-9, Request for Taxpayer Identification Number and Certification. How to file taxes for 2012 A payer files a tax return on Form 945, Annual Return of Withheld Federal Income Tax, for backup withholding. How to file taxes for 2012 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 taxes for 2012 S. How to file taxes for 2012 person. How to file taxes for 2012 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 taxes for 2012 S. How to file taxes for 2012 person subject to Form 1099 reporting. How to file taxes for 2012 See Identifying the Payee , later, for more information. How to file taxes for 2012 Also see Section S. How to file taxes for 2012 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 taxes for 2012 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 taxes for 2012 Wages paid to employees. How to file taxes for 2012   If you are the employer of a nonresident alien, you generally must withhold taxes at graduated rates. How to file taxes for 2012 See Pay for Personal Services Performed , later. How to file taxes for 2012 Effectively connected income by partnerships. How to file taxes for 2012   A withholding agent that is a partnership (whether U. How to file taxes for 2012 S. How to file taxes for 2012 or foreign) is also responsible for withholding on its income effectively connected with a U. How to file taxes for 2012 S. How to file taxes for 2012 trade or business that is allocable to foreign partners. How to file taxes for 2012 See Partnership Withholding on Effectively Connected Income , later, for more information. How to file taxes for 2012 U. How to file taxes for 2012 S. How to file taxes for 2012 real property interest. How to file taxes for 2012   A withholding agent also may be responsible for withholding if a foreign person transfers a U. How to file taxes for 2012 S. How to file taxes for 2012 real property interest to the agent, or if it is a corporation, partnership, trust, or estate that distributes a U. How to file taxes for 2012 S. How to file taxes for 2012 real property interest to a shareholder, partner, or beneficiary that is a foreign person. How to file taxes for 2012 See U. How to file taxes for 2012 S. How to file taxes for 2012 Real Property Interest , later. How to file taxes for 2012 Persons Subject to NRA Withholding NRA withholding applies only to payments made to a payee that is a foreign person. How to file taxes for 2012 It does not apply to payments made to U. How to file taxes for 2012 S. How to file taxes for 2012 persons. How to file taxes for 2012 Usually, you determine the payee's status as a U. How to file taxes for 2012 S. How to file taxes for 2012 or foreign person based on the documentation that person provides. How to file taxes for 2012 See Documentation , later. How to file taxes for 2012 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 taxes for 2012 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 taxes for 2012 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 taxes for 2012 U. How to file taxes for 2012 S. How to file taxes for 2012 agent of foreign person. How to file taxes for 2012   If you make a payment to a U. How to file taxes for 2012 S. How to file taxes for 2012 person and you have actual knowledge that the U. How to file taxes for 2012 S. How to file taxes for 2012 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 taxes for 2012 However, if the U. How to file taxes for 2012 S. How to file taxes for 2012 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 taxes for 2012   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 taxes for 2012 S. How to file taxes for 2012 person and not as a payment to a foreign person. How to file taxes for 2012 You may be required to report the payment on Form 1099 and, if applicable, backup withhold. How to file taxes for 2012 Disregarded entities. How to file taxes for 2012   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 taxes for 2012 The payee of a payment made to a disregarded entity is the owner of the entity. How to file taxes for 2012   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 taxes for 2012   If the owner is a U. How to file taxes for 2012 S. How to file taxes for 2012 person, you do not apply NRA withholding. How to file taxes for 2012 However, you may be required to report the payment on Form 1099 and, if applicable, backup withhold. How to file taxes for 2012 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 taxes for 2012 Flow-Through Entities The payees of payments (other than income effectively connected with a U. How to file taxes for 2012 S. How to file taxes for 2012 trade or business) made to a foreign flow-through entity are the owners or beneficiaries of the flow-through entity. How to file taxes for 2012 This rule applies for purposes of NRA withholding and for Form 1099 reporting and backup withholding. How to file taxes for 2012 Income that is, or is deemed to be, effectively connected with the conduct of a U. How to file taxes for 2012 S. How to file taxes for 2012 trade or business of a flow-through entity is treated as paid to the entity. How to file taxes for 2012 All of the following are flow-through entities. How to file taxes for 2012 A foreign partnership (other than a withholding foreign partnership). How to file taxes for 2012 A foreign simple or foreign grantor trust (other than a withholding foreign trust). How to file taxes for 2012 A fiscally transparent entity receiving income for which treaty benefits are claimed. How to file taxes for 2012 See Fiscally transparent entity , later. How to file taxes for 2012 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 taxes for 2012 You also may be required to treat the entity as a flow-through entity under the presumption rules, discussed later. How to file taxes for 2012 You must determine whether the owners or beneficiaries of a flow-through entity are U. How to file taxes for 2012 S. How to file taxes for 2012 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 taxes for 2012 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 taxes for 2012 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 taxes for 2012 See Documentation and Presumption Rules , later. How to file taxes for 2012 Withholding foreign partnerships and withholding foreign trusts are not flow-through entities. How to file taxes for 2012 Foreign partnerships. How to file taxes for 2012    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 taxes for 2012 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 taxes for 2012 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 taxes for 2012 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 taxes for 2012 Example 1. How to file taxes for 2012 A nonwithholding foreign partnership has three partners: a nonresident alien individual; a foreign corporation; and a U. How to file taxes for 2012 S. How to file taxes for 2012 citizen. How to file taxes for 2012 You make a payment of U. How to file taxes for 2012 S. How to file taxes for 2012 source interest to the partnership. How to file taxes for 2012 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 taxes for 2012 S. How to file taxes for 2012 citizen. How to file taxes for 2012 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 taxes for 2012 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 taxes for 2012 Report the payment to the nonresident alien and the foreign corporation on Forms 1042-S. How to file taxes for 2012 Report the payment to the U. How to file taxes for 2012 S. How to file taxes for 2012 citizen on Form 1099-INT. How to file taxes for 2012 Example 2. How to file taxes for 2012 A nonwithholding foreign partnership has two partners: a foreign corporation and a nonwithholding foreign partnership. How to file taxes for 2012 The second partnership has two partners, both nonresident alien individuals. How to file taxes for 2012 You make a payment of U. How to file taxes for 2012 S. How to file taxes for 2012 source interest to the first partnership. How to file taxes for 2012 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 taxes for 2012 In addition, Forms W-8BEN from the partners are associated with the Form W-8IMY from the second partnership. How to file taxes for 2012 The Forms W-8IMY from the partnerships have complete withholding statements associated with them. How to file taxes for 2012 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 taxes for 2012 Example 3. How to file taxes for 2012 You make a payment of U. How to file taxes for 2012 S. How to file taxes for 2012 source dividends to a withholding foreign partnership. How to file taxes for 2012 The partnership has two partners, both foreign corporations. How to file taxes for 2012 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 taxes for 2012 You must treat the partnership as the payee of the dividends. How to file taxes for 2012 Foreign simple and grantor trust. How to file taxes for 2012   A trust is foreign unless it meets both of the following tests. How to file taxes for 2012 A court within the United States is able to exercise primary supervision over the administration of the trust. How to file taxes for 2012 One or more U. How to file taxes for 2012 S. How to file taxes for 2012 persons have the authority to control all substantial decisions of the trust. How to file taxes for 2012   In most cases, a foreign simple trust is a foreign trust that is required to distribute all of its income annually. How to file taxes for 2012 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 taxes for 2012   The payees of a payment made to a foreign simple trust are the beneficiaries of the trust. How to file taxes for 2012 The payees of a payment made to a foreign grantor trust are the owners of the trust. How to file taxes for 2012 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 taxes for 2012 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 taxes for 2012 Example. How to file taxes for 2012 A foreign simple trust has three beneficiaries: two nonresident alien individuals and a U. How to file taxes for 2012 S. How to file taxes for 2012 citizen. How to file taxes for 2012 You make a payment of interest to the foreign trust. How to file taxes for 2012 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 taxes for 2012 S. How to file taxes for 2012 citizen. How to file taxes for 2012 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 taxes for 2012 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 taxes for 2012 Report the payment to the nonresident aliens on Forms 1042-S. How to file taxes for 2012 Report the payment to the U. How to file taxes for 2012 S. How to file taxes for 2012 citizen on Form 1099-INT. How to file taxes for 2012 Fiscally transparent entity. How to file taxes for 2012   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 taxes for 2012 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 taxes for 2012 ). How to file taxes for 2012 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 taxes for 2012 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 taxes for 2012 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 taxes for 2012   The payees of a payment made to a fiscally transparent entity are the interest holders of the entity. How to file taxes for 2012 Example. How to file taxes for 2012 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 taxes for 2012 A has two interest holders, B and C. How to file taxes for 2012 B is a corporation organized under the laws of country Y. How to file taxes for 2012 C is a corporation organized under the laws of country Z. How to file taxes for 2012 Both countries Y and Z have an income tax treaty in force with the United States. How to file taxes for 2012 A receives royalty income from U. How to file taxes for 2012 S. How to file taxes for 2012 sources that is not effectively connected with the conduct of a trade or business in the United States. How to file taxes for 2012 For U. How to file taxes for 2012 S. How to file taxes for 2012 income tax purposes, A is treated as a partnership. How to file taxes for 2012 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 taxes for 2012 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 taxes for 2012 Accordingly, A is fiscally transparent in its jurisdiction, country X. How to file taxes for 2012 B and C are not fiscally transparent under the laws of their respective countries of incorporation. How to file taxes for 2012 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 taxes for 2012 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 taxes for 2012 S. How to file taxes for 2012 source royalty income for purposes of the U. How to file taxes for 2012 S. How to file taxes for 2012 -Y income tax treaty. How to file taxes for 2012 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 taxes for 2012 Therefore, A is not treated as fiscally transparent under the laws of country Z. How to file taxes for 2012 Accordingly, C is not treated as deriving its share of the U. How to file taxes for 2012 S. How to file taxes for 2012 source royalty income for purposes of the U. How to file taxes for 2012 S. How to file taxes for 2012 -Z income tax treaty. How to file taxes for 2012 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 taxes for 2012 This rule applies for purposes of NRA withholding and for Form 1099 reporting and backup withholding. How to file taxes for 2012 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 taxes for 2012 An intermediary is a custodian, broker, nominee, or any other person that acts as an agent for another person. How to file taxes for 2012 A foreign intermediary is either a qualified intermediary or a nonqualified intermediary. How to file taxes for 2012 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 taxes for 2012 You must determine whether the customers or account holders of a foreign intermediary are U. How to file taxes for 2012 S. How to file taxes for 2012 or foreign persons and, if the account holder or customer is foreign, whether a reduced rate of NRA withholding applies. How to file taxes for 2012 You make these determinations based on the foreign intermediary's Form W-8IMY and associated information and documentation. How to file taxes for 2012 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 taxes for 2012 See Documentation and Presumption Rules , later. How to file taxes for 2012 Nonqualified intermediary. How to file taxes for 2012   A nonqualified intermediary (NQI) is any intermediary that is a foreign person and that is not a qualified intermediary. How to file taxes for 2012 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 taxes for 2012 Example. How to file taxes for 2012 You make a payment of interest to a foreign bank that is a nonqualified intermediary. How to file taxes for 2012 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 taxes for 2012 S. How to file taxes for 2012 person for whom the bank is collecting the payments. How to file taxes for 2012 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 taxes for 2012 The account holders are the payees of the interest payment. How to file taxes for 2012 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 taxes for 2012 S. How to file taxes for 2012 person on Form 1099-INT. How to file taxes for 2012 Qualified intermediary. How to file taxes for 2012   A qualified intermediary (QI) is any foreign intermediary (or foreign branch of a U. How to file taxes for 2012 S. How to file taxes for 2012 intermediary) that has entered into a qualified intermediary withholding agreement (discussed later) with the IRS. How to file taxes for 2012 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 taxes for 2012 In this situation, the QI is required to withhold the tax. How to file taxes for 2012 You can determine whether a QI has assumed responsibility from the Form W-8IMY provided by the QI. How to file taxes for 2012   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 taxes for 2012 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 taxes for 2012 S. How to file taxes for 2012 person. How to file taxes for 2012 Branches of financial institutions. How to file taxes for 2012   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 taxes for 2012 The countries with approved KYC rules are listed on IRS. How to file taxes for 2012 gov. How to file taxes for 2012 QI withholding agreement. How to file taxes for 2012   Foreign financial institutions and foreign branches of U. How to file taxes for 2012 S. How to file taxes for 2012 financial institutions can enter into an agreement with the IRS to be a qualified intermediary. How to file taxes for 2012   A QI is entitled to certain simplified withholding and reporting rules. How to file taxes for 2012 In general, there are three major areas whereby intermediaries with QI status are afforded such simplified treatment. How to file taxes for 2012   To apply for QI status, complete Form 14345, Qualified Intermediary Application, and Form SS-4, Application for Employer Identification Number. How to file taxes for 2012 These forms, and the procedures required to obtain a QI withholding agreement are available at www. How to file taxes for 2012 irs. How to file taxes for 2012 gov/Businesses/Corporations/Qualified-Intermediaries-(QI). How to file taxes for 2012 Documentation. How to file taxes for 2012   A QI is not required to forward documentation obtained from foreign account holders to the U. How to file taxes for 2012 S. How to file taxes for 2012 withholding agent from whom the QI receives a payment of U. How to file taxes for 2012 S. How to file taxes for 2012 source income. How to file taxes for 2012 The QI maintains such documentation at its location and provides the U. How to file taxes for 2012 S. How to file taxes for 2012 withholding agent with withholding rate pools. How to file taxes for 2012 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 taxes for 2012   A QI is required to provide the U. How to file taxes for 2012 S. How to file taxes for 2012 withholding agent with information regarding U. How to file taxes for 2012 S. How to file taxes for 2012 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 taxes for 2012   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 taxes for 2012 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 taxes for 2012 Form 1042-S reporting. How to file taxes for 2012   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 taxes for 2012 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 taxes for 2012 Collective refund procedures. How to file taxes for 2012   A QI may seek a refund on behalf of its direct account holders. How to file taxes for 2012 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 taxes for 2012 U. How to file taxes for 2012 S. How to file taxes for 2012 branches of foreign banks and foreign insurance companies. How to file taxes for 2012   Special rules apply to a U. How to file taxes for 2012 S. How to file taxes for 2012 branch of a foreign bank subject to Federal Reserve Board supervision or a foreign insurance company subject to state regulatory supervision. How to file taxes for 2012 If you agree to treat the branch as a U. How to file taxes for 2012 S. How to file taxes for 2012 person, you may treat the branch as a U. How to file taxes for 2012 S. How to file taxes for 2012 payee for a payment subject to NRA withholding provided you receive a Form W-8IMY from the U. How to file taxes for 2012 S. How to file taxes for 2012 branch on which the agreement is evidenced. How to file taxes for 2012 If you treat the branch as a U. How to file taxes for 2012 S. How to file taxes for 2012 payee, you are not required to withhold. How to file taxes for 2012 Even though you agree to treat the branch as a U. How to file taxes for 2012 S. How to file taxes for 2012 person, you must report the payment on Form 1042-S. How to file taxes for 2012   A financial institution organized in a U. How to file taxes for 2012 S. How to file taxes for 2012 possession is treated as a U. How to file taxes for 2012 S. How to file taxes for 2012 branch. How to file taxes for 2012 The special rules discussed in this section apply to a possessions financial institution. How to file taxes for 2012   If you are paying a U. How to file taxes for 2012 S. How to file taxes for 2012 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 taxes for 2012 S. How to file taxes for 2012 person for amounts subject to NRA withholding. How to file taxes for 2012 Consequently, amounts not subject to NRA withholding that are paid to a U. How to file taxes for 2012 S. How to file taxes for 2012 branch are not subject to Form 1099 reporting or backup withholding. How to file taxes for 2012   Alternatively, a U. How to file taxes for 2012 S. How to file taxes for 2012 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 taxes for 2012 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 taxes for 2012 See Nonqualified Intermediaries under  Documentation, later. How to file taxes for 2012   If the U. How to file taxes for 2012 S. How to file taxes for 2012 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 taxes for 2012 Withholding foreign partnership and foreign trust. How to file taxes for 2012   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 taxes for 2012 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 taxes for 2012   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 taxes for 2012 A WP or WT acting in that capacity must assume NRA withholding responsibility for these amounts. How to file taxes for 2012 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 taxes for 2012 WP and WT withholding agreements. How to file taxes for 2012   The WP and WT withholding agreements and the application procedures for the agreements are in Revenue Procedure 2003-64. How to file taxes for 2012 Also see the following items. How to file taxes for 2012 Revenue Procedure 2004-21. How to file taxes for 2012 Revenue Procedure 2005-77. How to file taxes for 2012 Employer identification number (EIN). How to file taxes for 2012   A completed Form SS-4 must be submitted with the application for being a WP or WT. How to file taxes for 2012 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 taxes for 2012 Documentation. How to file taxes for 2012   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 taxes for 2012 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 taxes for 2012 The Form W-8IMY must contain the WP-EIN or WT-EIN. How to file taxes for 2012 Foreign Persons A payee is subject to NRA withholding only if it is a foreign person. How to file taxes for 2012 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 taxes for 2012 S. How to file taxes for 2012 person. How to file taxes for 2012 It also includes a foreign branch of a U. How to file taxes for 2012 S. How to file taxes for 2012 financial institution if the foreign branch is a qualified intermediary. How to file taxes for 2012 In most cases, the U. How to file taxes for 2012 S. How to file taxes for 2012 branch of a foreign corporation or partnership is treated as a foreign person. How to file taxes for 2012 Nonresident alien. How to file taxes for 2012   A nonresident alien is an individual who is not a U. How to file taxes for 2012 S. How to file taxes for 2012 citizen or a resident alien. How to file taxes for 2012 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 taxes for 2012 Married to U. How to file taxes for 2012 S. How to file taxes for 2012 citizen or resident alien. How to file taxes for 2012   Nonresident alien individuals married to U. How to file taxes for 2012 S. How to file taxes for 2012 citizens or resident aliens may choose to be treated as resident aliens for certain income tax purposes. How to file taxes for 2012 However, these individuals are still subject to the NRA withholding rules that apply to nonresident aliens for all income except wages. How to file taxes for 2012 Wages paid to these individuals are subject to graduated withholding. How to file taxes for 2012 See Wages Paid to Employees—Graduated Withholding . How to file taxes for 2012 Resident alien. How to file taxes for 2012   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 taxes for 2012 Green card test. How to file taxes for 2012 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 taxes for 2012 This is known as the green card test because these aliens hold immigrant visas (also known as green cards). How to file taxes for 2012 Substantial presence test. How to file taxes for 2012 An alien is considered a resident alien if the individual meets the substantial presence test for the calendar year. How to file taxes for 2012 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 taxes for 2012   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 taxes for 2012 This exception is for a limited period of time. How to file taxes for 2012   For more information on resident and nonresident status, the tests for residence, and the exceptions to them, see Publication 519. How to file taxes for 2012 Note. How to file taxes for 2012   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 taxes for 2012 For more information on making adjustments, see chapter 13 of Publication 15 (Circular E). How to file taxes for 2012 Resident of a U. How to file taxes for 2012 S. How to file taxes for 2012 possession. How to file taxes for 2012   A bona fide resident of Puerto Rico, the U. How to file taxes for 2012 S. How to file taxes for 2012 Virgin Islands, Guam, the Commonwealth of the Northern Mariana Islands (CNMI), or American Samoa who is not a U. How to file taxes for 2012 S. How to file taxes for 2012 citizen or a U. How to file taxes for 2012 S. How to file taxes for 2012 national is treated as a nonresident alien for the withholding rules explained here. How to file taxes for 2012 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 taxes for 2012   For more information, see Publication 570, Tax Guide for Individuals With Income From U. How to file taxes for 2012 S. How to file taxes for 2012 Possessions. How to file taxes for 2012 Foreign corporations. How to file taxes for 2012   A foreign corporation is one that does not fit the definition of a domestic corporation. How to file taxes for 2012 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 taxes for 2012 Guam or Northern Mariana Islands corporations. How to file taxes for 2012   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 taxes for 2012 Note. How to file taxes for 2012   The provisions discussed below under U. How to file taxes for 2012 S. How to file taxes for 2012 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 taxes for 2012 U. How to file taxes for 2012 S. How to file taxes for 2012 Virgin Islands and American Samoa corporations. How to file taxes for 2012   A corporation created or organized in, or under the laws of, the U. How to file taxes for 2012 S. How to file taxes for 2012 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 taxes for 2012 S. How to file taxes for 2012 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 taxes for 2012 S. How to file taxes for 2012 Virgin Islands, American Samoa, Guam, the CNMI, or the United States. How to file taxes for 2012 Foreign private foundations. How to file taxes for 2012   A private foundation that was created or organized under the laws of a foreign country is a foreign private foundation. How to file taxes for 2012 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 taxes for 2012 Other foreign organizations, associations, and charitable institutions. How to file taxes for 2012   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 taxes for 2012 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 taxes for 2012   Payments to these organizations, however, must be reported on Form 1042-S, even though no tax is withheld. How to file taxes for 2012   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 taxes for 2012 U. How to file taxes for 2012 S. How to file taxes for 2012 branches of foreign persons. How to file taxes for 2012   In most cases, a payment to a U. How to file taxes for 2012 S. How to file taxes for 2012 branch of a foreign person is a payment made to the foreign person. How to file taxes for 2012 However, you may treat payments to U. How to file taxes for 2012 S. How to file taxes for 2012 branches of foreign banks and foreign insurance companies (discussed earlier) that are subject to U. How to file taxes for 2012 S. How to file taxes for 2012 regulatory supervision as payments made to a U. How to file taxes for 2012 S. How to file taxes for 2012 person, if you and the U. How to file taxes for 2012 S. How to file taxes for 2012 branch have agreed to do so, and if their agreement is evidenced by a withholding certificate, Form W-8IMY. How to file taxes for 2012 For this purpose, a financial institution organized under the laws of a U. How to file taxes for 2012 S. How to file taxes for 2012 possession is treated as a U. How to file taxes for 2012 S. How to file taxes for 2012 branch. How to file taxes for 2012 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 taxes for 2012 The payee is a U. How to file taxes for 2012 S. How to file taxes for 2012 person. How to file taxes for 2012 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 taxes for 2012 In most cases, you must get the documentation before you make the payment. How to file taxes for 2012 The documentation is not valid if you know, or have reason to know, that it is unreliable or incorrect. How to file taxes for 2012 See Standards of Knowledge , later. How to file taxes for 2012 If you cannot reliably associate a payment with valid documentation, you must use the presumption rules discussed later. How to file taxes for 2012 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 taxes for 2012 The specific types of documentation are discussed in this section. How to file taxes for 2012 However, see Withholding on Specific Income , later, as well as the instructions to the particular forms. How to file taxes for 2012 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 taxes for 2012 Section 1446 withholding. How to file taxes for 2012   Under section 1446 of the Code, a partnership must withhold tax on its effectively connected income allocable to a foreign partner. How to file taxes for 2012 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 taxes for 2012 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 taxes for 2012 Joint owners. How to file taxes for 2012    If you make a payment to joint owners, you need to get documentation from each owner. How to file taxes for 2012 Form W-9. How to file taxes for 2012   In most cases, you can treat the payee as a U. How to file taxes for 2012 S. How to file taxes for 2012 person if the payee gives you a Form W-9. How to file taxes for 2012 The Form W-9 can be used only by a U. How to file taxes for 2012 S. How to file taxes for 2012 person and must contain the payee's taxpayer identification number (TIN). How to file taxes for 2012 If there is more than one owner, you may treat the total amount as paid to a U. How to file taxes for 2012 S. How to file taxes for 2012 person if any one of the owners gives you a Form W-9. How to file taxes for 2012 See U. How to file taxes for 2012 S. How to file taxes for 2012 Taxpayer Identification Numbers , later. How to file taxes for 2012 U. How to file taxes for 2012 S. How to file taxes for 2012 persons are not subject to NRA withholding, but may be subject to Form 1099 reporting and backup withholding. How to file taxes for 2012 Form W-8. How to file taxes for 2012   In most cases, a foreign payee of the income should give you a form in the Form W-8 series. How to file taxes for 2012 Until further notice, you can rely upon Forms W-8 that contain a P. How to file taxes for 2012 O. How to file taxes for 2012 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 taxes for 2012 S. How to file taxes for 2012 person and that a street address is available. How to file taxes for 2012 You may rely on Forms W-8 for which there is a U. How to file taxes for 2012 S. How to file taxes for 2012 mailing address provided you received the form prior to December 31, 2001. How to file taxes for 2012   If certain requirements are met, the foreign person can give you documentary evidence, rather than a Form W-8. How to file taxes for 2012 You can rely on documentary evidence in lieu of a Form W-8 for a payment made in a U. How to file taxes for 2012 S. How to file taxes for 2012 possession. How to file taxes for 2012 Other documentation. How to file taxes for 2012   Other documentation may be required to claim an exemption from, or a reduced rate of, withholding on pay for personal services. How to file taxes for 2012 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 taxes for 2012 These forms are discussed in Pay for Personal Services Performed under Withholding on Specific Income. How to file taxes for 2012 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 taxes for 2012 Form W-8BEN, Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding. How to file taxes for 2012   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 taxes for 2012   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 taxes for 2012 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 taxes for 2012 Claiming treaty benefits. How to file taxes for 2012   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 taxes for 2012 S. How to file taxes for 2012 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 taxes for 2012   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 taxes for 2012   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 taxes for 2012 See Fiscally transparent entity discussed earlier under Flow-Through Entities. How to file taxes for 2012   Limitations on benefits provisions generally prohibit third country residents from obtaining treaty benefits. How to file taxes for 2012 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 taxes for 2012   The exemptions from, or reduced rates of, U. How to file taxes for 2012 S. How to file taxes for 2012 tax vary under each treaty. How to file taxes for 2012 You must check the provisions of the tax treaty that apply. How to file taxes for 2012 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 taxes for 2012   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 taxes for 2012 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 taxes for 2012 Exceptions to TIN requirement. How to file taxes for 2012   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 taxes for 2012 Income from marketable securities (discussed next). How to file taxes for 2012 Unexpected payments to an individual (discussed under U. How to file taxes for 2012 S. How to file taxes for 2012 Taxpayer Identification Numbers ). How to file taxes for 2012 Marketable securities. How to file taxes for 2012   A Form W-8BEN provided to claim treaty benefits does not need a U. How to file taxes for 2012 S. How to file taxes for 2012 TIN if the foreign beneficial owner is claiming the benefits on income from marketable securities. How to file taxes for 2012 For this purpose, income from a marketable security consists of the following items. How to file taxes for 2012 Dividends and interest from stocks and debt obligations that are actively traded. How to file taxes for 2012 Dividends from any redeemable security issued by an investment company registered under the Investment Company Act of 1940 (mutual fund). How to file taxes for 2012 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 taxes for 2012 Income related to loans of any of the above securities. How to file taxes for 2012 Offshore accounts. How to file taxes for 2012   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 taxes for 2012   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 taxes for 2012 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 taxes for 2012 An offshore account is an account maintained at an office or branch of a U. How to file taxes for 2012 S. How to file taxes for 2012 or foreign bank or other financial institution at any location outside the United States. How to file taxes for 2012   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 taxes for 2012 This rule applies even though you make the payment to a nonqualified intermediary or flow-through entity in the United States. How to file taxes for 2012 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 taxes for 2012 Documentary evidence. How to file taxes for 2012   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 taxes for 2012 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 taxes for 2012 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 taxes for 2012 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 taxes for 2012 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 taxes for 2012 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 taxes for 2012   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 taxes for 2012 (See Effectively Connected Income , later. How to file taxes for 2012 )   Effectively connected income for which a valid Form W-8ECI has been provided is generally not subject to NRA withholding. How to file taxes for 2012   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 taxes for 2012 S. How to file taxes for 2012 trade or business is subject to withholding under section 1446. How to file taxes for 2012 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 taxes for 2012    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 taxes for 2012 Form W-8EXP, Certificate of Foreign Government or Other Foreign Organization for United States Tax Withholding. How to file taxes for 2012   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 taxes for 2012 S. How to file taxes for 2012 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 taxes for 2012   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 taxes for 2012   See Foreign Governments and Certain Other Foreign Organizations , later. How to file taxes for 2012 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 taxes for 2012 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 taxes for 2012 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 taxes for 2012 Form W-8IMY, Certificate of Foreign Intermediary, Foreign Flow-Through Entity, or Certain U. How to file taxes for 2012 S. How to file taxes for 2012 Branches for United States Tax Withholding. How to file taxes for 2012   This form is used by foreign intermediaries and foreign flow-through entities, as well as certain U. How to file taxes for 2012 S. How to file taxes for 2012 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 taxes for 2012 S. How to file taxes for 2012 branch of a foreign bank or insurance company and either is agreeing to be treated as a U. How to file taxes for 2012 S. How to file taxes for 2012 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 taxes for 2012 For information on qualifying as an upper-tier foreign partnership, see Regulations section 1. How to file taxes for 2012 1446-5. How to file taxes for 2012 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 taxes for 2012 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 taxes for 2012 The intermediary can claim that it is a QI until the IRS revokes its QI-EIN. How to file taxes for 2012 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 taxes for 2012 Responsibilities. How to file taxes for 2012   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 taxes for 2012 However, a QI is not required to provide you with documentation it obtains from its foreign account holders and customers. How to file taxes for 2012 Instead, it provides you with a withholding statement that contains withholding rate pool information. How to file taxes for 2012 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 taxes for 2012 A qualified intermediary is required to provide you with information regarding U. How to file taxes for 2012 S. How to file taxes for 2012 persons subject to Form 1099 reporting and to provide you withholding rate pool information separately for each such U. How to file taxes for 2012 S. How to file taxes for 2012 person unless it has assumed Form 1099 reporting and backup withholding responsibility. How to file taxes for 2012 For the alternative procedure for providing rate pool information for U. How to file taxes for 2012 S. How to file taxes for 2012 non-exempt persons, see the Form W-8IMY instructions. How to file taxes for 2012   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 taxes for 2012   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 taxes for 2012 Primary responsibility not assumed. How to file taxes for 2012   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 taxes for 2012 Unless the alternative procedure applies, the qualified intermediary must provide you with a separate withholding rate pool for each U. How to file taxes for 2012 S. How to file taxes for 2012 person subject to Form 1099 reporting and/or backup withholding. How to file taxes for 2012 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 taxes for 2012 Primary NRA withholding responsibility assumed. How to file taxes for 2012   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 taxes for 2012 S. How to file taxes for 2012 person, unless the alternative procedure applies, subject to Form 1099 reporting and/or backup withholding. How to file taxes for 2012 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 taxes for 2012 Primary NRA and Form 1099 responsibility assumed. How to file taxes for 2012   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 taxes for 2012 It is not necessary to associate the payment with withholding rate pools. How to file taxes for 2012 Example. How to file taxes for 2012 You make a payment of dividends to a QI. How to file taxes for 2012 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 taxes for 2012 S. How to file taxes for 2012 individual who provides it with a Form W-9. How to file taxes for 2012 Each customer is entitled to 20% of the dividend payment. How to file taxes for 2012 The QI does not assume any primary withholding responsibility. How to file taxes for 2012 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 taxes for 2012 S. How to file taxes for 2012 individual. How to file taxes for 2012 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 taxes for 2012 The part of the payment allocable to the U. How to file taxes for 2012 S. How to file taxes for 2012 individual (20%) is reportable on Form 1099-DIV. How to file taxes for 2012 Smaller partnerships and trusts. How to file taxes for 2012   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 taxes for 2012 It is a foreign partnership or foreign simple or grantor trust. How to file taxes for 2012 It is a direct account holder of the QI. How to file taxes for 2012 It does not have any partner, beneficiary, or owner that is a U. How to file taxes for 2012 S. How to file taxes for 2012 person or a pass- through partner, beneficiary, or owner. How to file taxes for 2012   For information on these rules, see section 4A. How to file taxes for 2012 01 of the QI agreement. How to file taxes for 2012 This is found in Appendix 3 of Revenue Procedure 2003-64. How to file taxes for 2012 Also see Revenue Procedure 2004-21. How to file taxes for 2012 Related partnerships and trusts. How to file taxes for 2012    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 taxes for 2012 It is a foreign partnership or foreign simple or grantor trust. How to file taxes for 2012 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 taxes for 2012 For information on these rules, see section 4A. How to file taxes for 2012 02 of the QI agreement. How to file taxes for 2012 This is found in Appendix 3 of Revenue Procedure 2003-64. How to file taxes for 2012 Also see Revenue Procedure 2005-77. How to file taxes for 2012 Nonqualified Intermediaries If you are making a payment to an NQI, foreign flow-through entity, or U. How to file taxes for 2012 S. How to file taxes for 2012 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 taxes for 2012 S. How to file taxes for 2012 branch), and You have sufficient information to report the payment on Form 1042-S or Form 1099, if reporting is required. How to file taxes for 2012 The NQI, flow-through entity, or U. How to file taxes for 2012 S. How to file taxes for 2012 branch must give you certain information on a withholding statement that is associated with the Form W-8IMY. How to file taxes for 2012 A withholding statement must be updated to keep the information accurate prior to each payment. How to file taxes for 2012 Withholding statement. How to file taxes for 2012   In most cases, a withholding statement must contain the following information. How to file taxes for 2012 The name, address, and TIN (if any, or if required) of each person for whom documentation is provided. How to file taxes for 2012 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 taxes for 2012 The status of the person for whom the documentation has been provided, such as whether the person is a U. How to file taxes for 2012 S. How to file taxes for 2012 exempt recipient (U. How to file taxes for 2012 S. How to file taxes for 2012 person exempt from Form 1099 reporting), U. How to file taxes for 2012 S. How to file taxes for 2012 non-exempt recipient (U. How to file taxes for 2012 S. How to file taxes for 2012 person subject to Form 1099 reporting), or a foreign person. How to file taxes for 2012 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 taxes for 2012 S. How to file taxes for 2012 branch. How to file taxes for 2012 The type of recipient the person is, based on the recipient codes used on Form 1042-S. How to file taxes for 2012 Information allocating each payment, by income type, to each payee (including U. How to file taxes for 2012 S. How to file taxes for 2012 exempt and U. How to file taxes for 2012 S. How to file taxes for 2012 non-exempt recipients) for whom documentation has been provided. How to file taxes for 2012 The rate of withholding that applies to each foreign person to whom a payment is allocated. How to file taxes for 2012 A foreign payee's country of residence. How to file taxes for 2012 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 taxes for 2012 ). How to file taxes for 2012 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 taxes for 2012 The name, address, and TIN (if any) of any other NQI, flow-through entity, or U. How to file taxes for 2012 S. How to file taxes for 2012 branch from which the payee will directly receive a payment. How to file taxes for 2012 Any other information a withholding agent requests to fulfill its reporting and withholding obligations. How to file taxes for 2012 Alternative procedure. How to file taxes for 2012   Under this alternative procedure the NQI can give you the information that allocates each payment to each foreign and U. How to file taxes for 2012 S. How to file taxes for 2012 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 taxes for 2012 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 taxes for 2012 You must receive the withholding statement with all the required information (other than item 5) prior to making the payment. How to file taxes for 2012    This alternative procedure cannot be used for payments to U. How to file taxes for 2012 S. How to file taxes for 2012 non-exempt recipients. How to file taxes for 2012 Therefore, an NQI must always provide you with allocation information for all U. How to file taxes for 2012 S. How to file taxes for 2012 non-exempt recipients prior to a payment being made. How to file taxes for 2012 Pooled withholding information. How to file taxes for 2012   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 taxes for 2012 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 taxes for 2012 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 taxes for 2012 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 taxes for 2012 Failure to provide allocation information. How to file taxes for 2012   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 taxes for 2012 You must treat the payees as undocumented and apply the presumption rules, discussed later in Presumption Rules . How to file taxes for 2012 An NQI is deemed to have f
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The How To File Taxes For 2012

How to file taxes for 2012 18. How to file taxes for 2012   Pensión para el Cónyuge Divorciado Table of Contents IntroductionCónyuge o ex cónyuge. How to file taxes for 2012 Documento (instrumento) de divorcio o separación judicial. How to file taxes for 2012 Useful Items - You may want to see: Reglas GeneralesPagos hipotecarios. How to file taxes for 2012 Impuestos y seguro. How to file taxes for 2012 Otros pagos a terceros. How to file taxes for 2012 Documentos Firmados Después de 1984Pagos a terceros. How to file taxes for 2012 Excepción. How to file taxes for 2012 Pagos sustitutivos. How to file taxes for 2012 Específicamente designado como pensión para hijos menores. How to file taxes for 2012 Contingencia relacionada con su hijo. How to file taxes for 2012 Pago claramente asociado con una contingencia. How to file taxes for 2012 Cómo Deducir la Pensión para el Cónyuge Divorciado que Pagó Cómo Declarar la Pensión para el Cónyuge Divorciado Recibida Regla de Recuperación Introduction Este capítulo trata de las reglas correspondientes si paga o recibe pensión para el cónyuge divorciado. How to file taxes for 2012 Abarca los siguientes temas: Qué pagos se consideran pensión para el cónyuge divorciado. How to file taxes for 2012 Qué pagos no se consideran pensión para el cónyuge divorciado, como la pensión para la manutención de hijos. How to file taxes for 2012 Cómo deducir la pensión para el cónyuge divorciado que pagó. How to file taxes for 2012 Cómo declarar la pensión para el cónyuge divorciado que recibió por concepto de ingresos. How to file taxes for 2012 Si debe o no recuperar los beneficios tributarios de la pensión para el cónyuge divorciado. How to file taxes for 2012 “Recuperar” significa volver a añadir a sus ingresos toda, o parte de, una deducción que haya tomado en un año anterior. How to file taxes for 2012 La “pensión para el cónyuge divorciado” es un pago hecho a, o para, un cónyuge o ex cónyuge conforme a un documento (instrumento) de divorcio o separación judicial. How to file taxes for 2012 No incluye pagos voluntarios que no sean hechos conforme a un documento de divorcio o separación. How to file taxes for 2012 La pensión para el cónyuge divorciado es deducible por el pagador y tiene que ser incluida en los ingresos del cónyuge o ex cónyuge. How to file taxes for 2012 Aunque en general este capítulo está dirigido al pagador de la pensión para el cónyuge divorciado, el cónyuge beneficiario puede usar la información para determinar si una cantidad recibida se considera pago de pensión para el cónyuge divorciado. How to file taxes for 2012 Para considerarse pensión para el cónyuge divorciado, un pago tiene que cumplir ciertos requisitos. How to file taxes for 2012 Requisitos distintos generalmente corresponden a pagos hechos conforme a documentos firmados después de 1984 y a pagos hechos conforme a documentos firmados antes de 1985. How to file taxes for 2012 Este capítulo trata de las reglas relativas a pagos hechos conforme a documentos firmados después de 1984. How to file taxes for 2012 Si usted necesita consultar las reglas para pagos hechos conforme a documentos firmados antes de 1985, obtenga y guarde una copia de la versión del año 2004 de la Publicación 504, Divorced or Separated Individuals (Personas divorciadas o separadas), en inglés. How to file taxes for 2012 Ése fue el último año en que la información sobre documentos firmados antes de 1985 se incluyó en la Publicación 504. How to file taxes for 2012 Use la Tabla 18-1 de este capítulo como guía para determinar si ciertos pagos se consideran pensión para el cónyuge divorciado. How to file taxes for 2012 Definiciones. How to file taxes for 2012   Las siguientes son definiciones aplicables a lo largo de este capítulo. How to file taxes for 2012 Cónyuge o ex cónyuge. How to file taxes for 2012   Salvo que se indique lo contrario, el término “cónyuge” incluye a un ex cónyuge. How to file taxes for 2012 Documento (instrumento) de divorcio o separación judicial. How to file taxes for 2012   El término “documento de divorcio o separación judicial” significa: Un decreto u orden de divorcio o de manutención por separación judicial o un documento (instrumento) por escrito relacionado con ese decreto u orden; Un acuerdo de separación por escrito o Un decreto o cualquier tipo de orden judicial, que le exige a un cónyuge que haga pagos para la manutención del otro cónyuge. How to file taxes for 2012 Esto abarca un decreto temporal, un decreto interlocutorio (no final) y un decreto de pensión para el cónyuge divorciado pendente lite (en espera de que se tomen acciones con respecto al decreto o acuerdo final). How to file taxes for 2012 Useful Items - You may want to see: Publicación 504 Divorced or Separated Individuals (Personas divorciadas o separadas), en inglés. How to file taxes for 2012 Reglas Generales Las siguientes reglas corresponden a la pensión para el cónyuge divorciado independientemente de cuándo se firmó el documento de divorcio o separación judicial. How to file taxes for 2012 Pagos que no son pensión para el cónyuge divorciado. How to file taxes for 2012   No todos los pagos hechos conforme a un documento de divorcio o separación judicial son pensión para el cónyuge divorciado. How to file taxes for 2012 La pensión para el cónyuge divorciado no abarca: Pensión para hijos menores; Acuerdos de división (distribución) de bienes que no sean en efectivo; Pagos que le corresponden a su cónyuge como parte de los ingresos de la comunidad de bienes conyugales, según se explica bajo Community Property (Bienes gananciales), en la Publicación 504, en inglés; Pagos hechos para el mantenimiento de los bienes del pagador o Uso de los bienes del pagador. How to file taxes for 2012 Pagos a terceros. How to file taxes for 2012   Los pagos en efectivo, cheques o giros hechos a un tercero en nombre de su cónyuge según las condiciones del documento de divorcio o separación judicial pueden ser pagos de pensión para el cónyuge divorciado, si por lo demás reúnen los requisitos. How to file taxes for 2012 Estos abarcan pagos hechos para cubrir los gastos médicos de su cónyuge, costos de vivienda (alquiler, servicios públicos, etc. How to file taxes for 2012 ), impuestos, matrícula escolar, etcétera. How to file taxes for 2012 A estos pagos se les trata como si hubiesen sido recibidos por su cónyuge y luego pagados al tercero. How to file taxes for 2012 Primas de un seguro de vida. How to file taxes for 2012   La pensión para el cónyuge divorciado incluye las primas que tiene que pagar conforme a su documento de divorcio o separación judicial por su seguro de vida hasta la medida o el punto en que su cónyuge sea el dueño de la póliza. How to file taxes for 2012 Pagos por una vivienda comprada conjuntamente. How to file taxes for 2012   Si su documento de divorcio o separación judicial estipula que tiene que pagar los gastos de una vivienda que es propiedad de usted y su cónyuge, algunos de sus pagos pueden ser considerados pensión para el cónyuge divorciado. How to file taxes for 2012 Pagos hipotecarios. How to file taxes for 2012   Si tiene que pagar todos los pagos hipotecarios (capital e intereses) sobre una vivienda de propiedad conjunta y por lo demás estos pagos reúnen los requisitos para considerarse pensión para el cónyuge divorciado, puede deducir la mitad del total de los pagos como pensión para el cónyuge divorciado. How to file taxes for 2012 Si detalla sus deducciones y la vivienda reúne los requisitos, puede declarar la mitad de los intereses al calcular sus intereses deducibles. How to file taxes for 2012 Su cónyuge tiene que declarar la mitad de los pagos como pensión para el cónyuge divorciado recibida. How to file taxes for 2012 Si su cónyuge detalla sus deducciones y la vivienda reúne los requisitos, él o ella puede declarar la mitad de los intereses sobre la hipoteca al calcular sus intereses deducibles. How to file taxes for 2012 Impuestos y seguro. How to file taxes for 2012   Si tiene que pagar todos los impuestos sobre bienes raíces o seguro de una vivienda que es tenencia común (tenancy in common), puede deducir la mitad de dichos pagos como pensión para el cónyuge divorciado. How to file taxes for 2012 Su cónyuge tiene que declarar la mitad de estos pagos como pensión para el cónyuge divorciado recibida. How to file taxes for 2012 Si usted y su cónyuge detallan sus deducciones, cada uno puede reclamar la mitad de los impuestos sobre bienes raíces y ninguna parte del seguro de la vivienda. How to file taxes for 2012    Si es dueño de una vivienda de tenencia en su totalidad (tenancy by the entirety) o tenencia conjunta (joint tenancy), ninguno de sus pagos de impuestos o pagos de seguro se considera pensión para el cónyuge divorciado. How to file taxes for 2012 Sin embargo, si detalla sus deducciones, puede reclamar todos los impuestos sobre bienes raíces y ninguna parte del seguro de vivienda. How to file taxes for 2012 Otros pagos a terceros. How to file taxes for 2012   Si hizo otros pagos a terceros, vea la Publicación 504, en inglés, para ver si alguna parte de los pagos reúne los requisitos como pensión para el cónyuge divorciado. How to file taxes for 2012 Documentos Firmados Después de 1984 Las reglas siguientes de la pensión para el cónyuge divorciado corresponden a pagos hechos conforme a un documento de divorcio o separación judicial firmado después de 1984. How to file taxes for 2012 Excepción para documentos firmados antes de 1985. How to file taxes for 2012   Existen dos situaciones en las que las reglas para documentos firmados después de 1984 corresponden a documentos firmados antes de 1985: Un documento de divorcio o separación judicial firmado antes de 1985 y modificado después de 1984 para especificar que las reglas para documentos firmados después de 1984 se aplicarán. How to file taxes for 2012 Un documento temporal de divorcio o separación judicial firmado antes de 1985 e incorporado dentro de, o adoptado por, un decreto final firmado después de 1984 que: Cambie la cantidad o el período del pago o Añada o suprima cualquier contingencia o condición. How to file taxes for 2012   Para las reglas de los pagos de la pensión para el cónyuge divorciado hechos conforme a documentos anteriores a 1985 que no cumplan estas excepciones, consulte la versión de la Publicación 504 publicada en 2004, en inglés, en www. How to file taxes for 2012 irs. How to file taxes for 2012 gov/pub504. How to file taxes for 2012 Ejemplo 1. How to file taxes for 2012 En noviembre de 1984, usted y su ex cónyuge firmaron un acuerdo de separación judicial. How to file taxes for 2012 En febrero de 1985, el acuerdo de separación judicial por escrito fue sustituido por un documento de divorcio. How to file taxes for 2012 El documento de divorcio no cambió las condiciones relativas a la pensión para el cónyuge divorciado que le paga a su ex cónyuge. How to file taxes for 2012 El documento de divorcio se trata como si hubiese sido firmado antes de 1985. How to file taxes for 2012 Los pagos de pensión para el cónyuge divorciado hechos conforme a este documento no están sujetos a las reglas de pagos hechos conforme a documentos firmados después de 1984. How to file taxes for 2012 Ejemplo 2. How to file taxes for 2012 Suponga que los hechos son iguales a los del Ejemplo 1, salvo que el documento de divorcio cambió la cantidad de la pensión para el cónyuge divorciado. How to file taxes for 2012 En este ejemplo, el documento de divorcio no se trata como si hubiese sido firmado antes de 1985. How to file taxes for 2012 Los pagos de pensión para el cónyuge divorciado están sujetos a las reglas de pagos hechos conforme a documentos firmados después de 1984. How to file taxes for 2012 Requisitos de la pensión para el cónyuge divorciado. How to file taxes for 2012   Un pago realizado a, o para, un cónyuge conforme a un documento de divorcio o separación se considera pensión para el cónyuge divorciado si los cónyuges no presentan una declaración conjunta juntos y si todos los siguientes requisitos se cumplen: El pago es en efectivo. How to file taxes for 2012 El documento no indica que el pago no es pensión para el cónyuge divorciado. How to file taxes for 2012 Cónyuges que han sido separados legalmente conforme a un decreto de divorcio o un decreto de manutención por separación judicial no se consideran miembros de la misma vivienda. How to file taxes for 2012 No hay obligación de hacer pago alguno (en efectivo o en bienes) después de la muerte del cónyuge beneficiario. How to file taxes for 2012 El pago no se considera pensión para hijos menores. How to file taxes for 2012 Cada uno de estos requisitos se trata a continuación. How to file taxes for 2012 Requisito de pagos en efectivo. How to file taxes for 2012   Sólo los pagos en efectivo, incluidos cheques y giros, se consideran pensión para el cónyuge divorciado. How to file taxes for 2012 Los siguientes ejemplos no se consideran pensión para el cónyuge divorciado: Transferencias de servicios o bienes (incluyendo una escritura de deuda de un tercero o un contrato de anualidad). How to file taxes for 2012 La firma de una escritura de deuda por parte del pagador. How to file taxes for 2012 Uso de los bienes del pagador. How to file taxes for 2012 Pagos a terceros. How to file taxes for 2012   Los pagos en efectivo a terceros conforme a las condiciones de su documento de divorcio o separación judicial pueden considerarse pagos en efectivo hechos a su cónyuge. How to file taxes for 2012 Vea Pagos a terceros bajo Reglas Generales, anteriormente. How to file taxes for 2012   Además, los pagos en efectivo a terceros por medio de una solicitud escrita de parte de su cónyuge pudieran ser considerados pensión para el cónyuge divorciado si se cumplen los requisitos siguientes: Los pagos se hacen en lugar de pagos de la pensión para el cónyuge divorciado hechos directamente a su cónyuge. How to file taxes for 2012 La solicitud por escrito declara que ambos cónyuges quieren que los pagos se consideren pagos de pensión para el cónyuge divorciado. How to file taxes for 2012 Usted recibe la solicitud por escrito de su cónyuge antes de presentar su declaración para el año en que hizo los pagos. How to file taxes for 2012 Pagos no designados como pensión para el cónyuge divorciado. How to file taxes for 2012   Usted y su cónyuge pueden designar que los pagos que de otra manera se considerarían pensión para el cónyuge divorciado, en este caso, no se consideren como tal. How to file taxes for 2012 Esto se hace incluyendo una disposición en su documento de divorcio o separación judicial que declare que sus pagos de pensión para el cónyuge divorciado no son deducibles y pueden ser excluidos de los ingresos de su cónyuge. How to file taxes for 2012 Con este fin, todo instrumento (documento por escrito) firmado tanto por usted como por su cónyuge que haga esta designación y que se refiera a un acuerdo de separación judicial por escrito anterior se considera acuerdo de separación por escrito (y por lo tanto, un documento de divorcio o separación judicial). How to file taxes for 2012 Si está sujeto a una orden temporal de manutención, la designación debe ser hecha en la orden original o en una orden temporal de manutención posterior. How to file taxes for 2012   Su cónyuge puede excluir los pagos de los ingresos sólo si él o ella adjunta a la declaración de impuestos una copia del documento que los designa pagos que no son pensión para el cónyuge divorciado. How to file taxes for 2012 La copia debe ser adjuntada cada año en el que la designación corresponda. How to file taxes for 2012 Los cónyuges no pueden vivir en la misma vivienda. How to file taxes for 2012    Los pagos a su cónyuge mientras ustedes vivan en la misma vivienda no son pensión para el cónyuge divorciado si están legalmente separados conforme a un documento de divorcio o de manutención por separación judicial. How to file taxes for 2012 Una residencia que ambos compartieran antiguamente se considera una vivienda, aun si ustedes se separan físicamente en la residencia. How to file taxes for 2012   No se consideran miembros de la misma vivienda si uno de ustedes se va a ir de la vivienda y se va a más tardar un mes después de la fecha del pago. How to file taxes for 2012 Excepción. How to file taxes for 2012   Si no está legalmente separado conforme a un documento de divorcio o de manutención por separación judicial, un pago hecho conforme a un acuerdo de separación por escrito, documento de manutención u otra orden judicial puede considerarse pensión para el cónyuge divorciado aun si ustedes son miembros de la misma vivienda cuando se hace el pago. How to file taxes for 2012 Tabla 18-1. How to file taxes for 2012 Requisitos de la Pensión para el Cónyuge Divorciado (Documentos Firmados Después de 1984) Los pagos SON pensión para el cónyuge divorciado si todas las condiciones siguientes le corresponden: Los pagos NO son pensión para el cónyuge divorciado si cualquiera de las condiciones siguientes le corresponden: Los pagos son requeridos por un documento de divorcio o de separación judicial. How to file taxes for 2012 Los pagos no son requeridos por un documento de divorcio o de separación judicial. How to file taxes for 2012 El cónyuge que paga y el cónyuge beneficiario del pago no presentan una declaración conjunta juntos. How to file taxes for 2012 El cónyuge que paga y el cónyuge beneficiario del pago presentan una declaración conjunta juntos. How to file taxes for 2012 Los pagos son en efectivo (incluyendo cheques o giros). How to file taxes for 2012 El pago: No es en efectivo, Es un acuerdo de división (distribución) de bienes que no son en efectivo, Le corresponde a su cónyuge como su parte de los ingresos de la comunidad de bienes conyugales o Es para el mantenimiento de los bienes del cónyuge que paga. How to file taxes for 2012 El documento no indica que el pago no es pensión para el cónyuge divorciado. How to file taxes for 2012 El documento indica que el pago no es pensión para el cónyuge divorciado. How to file taxes for 2012 Los cónyuges que están legalmente separados conforme a un decreto de divorcio o de manutención por separación judicial no son miembros de la misma vivienda. How to file taxes for 2012 Los cónyuges que están legalmente separados conforme a un decreto de divorcio o de manutención por separación judicial viven en la misma vivienda. How to file taxes for 2012 Los pagos no son requeridos después de la muerte del cónyuge beneficiario. How to file taxes for 2012 Los pagos son requeridos después de la muerte del cónyuge beneficiario. How to file taxes for 2012 El pago no se considera pensión para hijos menores. How to file taxes for 2012 El pago se considera pensión para hijos menores. How to file taxes for 2012 Estos pagos pueden ser deducidos por el cónyuge que paga y deben ser incluidos en los ingresos del cónyuge beneficiario. How to file taxes for 2012 Estos pagos no pueden ser deducidos por el cónyuge que paga ni pueden ser incluidos en los ingresos del cónyuge beneficiario. How to file taxes for 2012 Obligación de pagos después de la muerte del cónyuge beneficiario. How to file taxes for 2012   Si tiene que continuar haciendo pagos por algún período después de la muerte de su cónyuge, la parte del pago que continuaría no se considera pensión para el cónyuge divorciado, independientemente de si se haya hecho antes o después de la muerte. How to file taxes for 2012 Si la totalidad del pago continúa, ninguno de los pagos hechos antes o después de la muerte se considera pensión para el cónyuge divorciado. How to file taxes for 2012   En el documento de divorcio o de separación judicial no tiene que constar expresamente que los pagos cesan al morir su cónyuge si, por ejemplo, la obligación de continuar con los pagos terminara conforme a la ley estatal. How to file taxes for 2012 Ejemplo. How to file taxes for 2012 Usted tiene que pagar a su ex cónyuge $10,000 en efectivo anualmente por 10 años. How to file taxes for 2012 En su decreto de divorcio consta que los pagos cesarán al morir su ex cónyuge. How to file taxes for 2012 También tiene que pagarle $20,000 en efectivo a su ex cónyuge, o al caudal hereditario (patrimonio) de su ex cónyuge, anualmente por 10 años. How to file taxes for 2012 La muerte de su cónyuge no causaría el cese de estos pagos conforme a la ley estatal. How to file taxes for 2012 Los pagos anuales de $10,000 podrían considerarse pensión para el cónyuge divorciado. How to file taxes for 2012 Los pagos anuales de $20,000 que no cesan al morir su ex cónyuge no son pensión para el cónyuge divorciado. How to file taxes for 2012 Pagos sustitutivos. How to file taxes for 2012   Si tiene que hacer algún pago en efectivo o en bienes después de la muerte de su cónyuge para sustituir los pagos continuos que de otra manera corresponderían antes de la muerte, los pagos que de otra manera corresponderían no son considerados pensión para el cónyuge divorciado. How to file taxes for 2012 Hasta el punto en que sus pagos comiencen, se aceleren o aumenten debido a la muerte de su cónyuge, los pagos que de otra manera corresponderían que usted hizo podrían considerarse pagos que no son pensión para el cónyuge divorciado. How to file taxes for 2012 Si los pagos son o no considerados pensión para el cónyuge divorciado depende de todos los hechos y circunstancias. How to file taxes for 2012 Ejemplo 1. How to file taxes for 2012 Conforme a su decreto de divorcio, tiene que pagarle a su ex cónyuge $30,000 anualmente. How to file taxes for 2012 Los pagos cesarán al final de 6 años o al morir su cónyuge, lo que suceda antes. How to file taxes for 2012 Su ex cónyuge tiene la custodia de sus hijos menores de edad. How to file taxes for 2012 El decreto estipula que si algún hijo aún es menor de edad al morir su cónyuge, tiene que pagar $10,000 anualmente a un fideicomiso hasta que su hijo más joven alcance la mayoría de edad. How to file taxes for 2012 Los ingresos de fideicomiso y los bienes entregados en fideicomiso (capital) sólo pueden ser usados para el beneficio de sus hijos. How to file taxes for 2012 Estos hechos indican que los pagos que han de hacerse después de la muerte de su ex cónyuge sustituyen $10,000 de los pagos anuales de $30,000. How to file taxes for 2012 De cada uno de los pagos anuales de $30,000, $10,000 no se consideran pensión para el cónyuge divorciado. How to file taxes for 2012 Ejemplo 2. How to file taxes for 2012 Conforme a su decreto de divorcio, usted tiene que pagarle a su ex cónyuge $30,000 anualmente. How to file taxes for 2012 Los pagos cesarán al final de 15 años o al morir su ex cónyuge, lo que suceda antes. How to file taxes for 2012 El decreto estipula que si su ex cónyuge fallece antes del final del período de 15 años, usted le tiene que pagar a su caudal hereditario (patrimonio) la diferencia entre $450,000 ($30,000 x 15) y el total de la cantidad pagada hasta ese momento. How to file taxes for 2012 Por ejemplo, si su cónyuge fallece al final del décimo año, tiene que pagarle al caudal hereditario (patrimonio) $150,000 ($450,000 − $300,000). How to file taxes for 2012 Estos hechos indican que el pago de suma global que ha de hacerse después de la muerte de su ex cónyuge sustituye la cantidad completa de los pagos anuales de $30,000. How to file taxes for 2012 Ninguno de los pagos anuales se considera pensión para el cónyuge divorciado. How to file taxes for 2012 El resultado sería el mismo si el pago que se requiere cuando ocurre la muerte se descontara por un factor de intereses correspondientes para justificar el pago por adelantado. How to file taxes for 2012 Pensión para hijos menores. How to file taxes for 2012   Un pago específicamente designado como pensión para hijos menores o tratado específicamente como pensión para hijos menores conforme a su documento de divorcio o separación judicial no se considera pensión para el cónyuge divorciado. How to file taxes for 2012 La cantidad o parte designada podría variar con el tiempo. How to file taxes for 2012 Los pagos de la pensión para hijos menores no son deducibles por parte del pagador ni están sujetos a impuestos por parte del beneficiario. How to file taxes for 2012 Específicamente designado como pensión para hijos menores. How to file taxes for 2012   Un pago se considera específicamente designado como pensión para hijos menores hasta el punto en que el pago sea reducido por una de las siguientes situaciones: En el caso de una contingencia relacionada con su hijo o En un momento que pueda ser claramente asociado con la contingencia. How to file taxes for 2012 Un pago puede considerarse específicamente designado pensión para hijos menores aun si otros pagos por separado son específicamente designados como pensión para hijos menores. How to file taxes for 2012 Contingencia relacionada con su hijo. How to file taxes for 2012   Una contingencia está relacionada con su hijo si depende de algún suceso relacionado con ese hijo. How to file taxes for 2012 No importa si es seguro o probable que el suceso vaya a ocurrir. How to file taxes for 2012 Los sucesos relacionados con su hijo incluyen que éste: Obtenga un empleo, Muera, Deje la unidad familiar, Deje la escuela, Se case o Alcance una edad o un nivel de ingresos específico. How to file taxes for 2012 Pago claramente asociado con una contingencia. How to file taxes for 2012   Se considera que los pagos se reducirán en un momento que esté claramente asociado con el suceso de una contingencia relacionada con su hijo sólo en las siguientes situaciones: Los pagos han de ser reducidos dentro de un período de no más de 6 meses antes o después de la fecha en que su hijo alcance los 18 o 21 años de edad o la mayoría de edad en su localidad. How to file taxes for 2012 Los pagos han de ser reducidos en dos o más ocasiones que ocurran a más tardar un año antes o después de que otro hijo suyo alcance cierta edad entre los 18 y 24 años. How to file taxes for 2012 Esta edad tiene que ser la misma para cada hijo pero no tiene que ser en años completos. How to file taxes for 2012 En todas las demás situaciones, las reducciones en pagos no se consideran claramente asociadas con el suceso de una contingencia relacionada con su hijo. How to file taxes for 2012   Usted o el IRS puede evitar la presunción hecha en las dos situaciones anteriores. How to file taxes for 2012 Esto se hace mostrando que el momento en el que los pagos han de ser reducidos fue determinado independientemente de toda contingencia relacionada con sus hijos. How to file taxes for 2012 Por ejemplo, si puede mostrar que el período de pagos de la pensión para el cónyuge divorciado es el que se acostumbra en su jurisdicción local, tal como un período equivalente a la mitad de los años que duró el matrimonio, puede evitar la presunción y tal vez pueda tratar la cantidad que pagó como pensión para el cónyuge divorciado. How to file taxes for 2012 Cómo Deducir la Pensión para el Cónyuge Divorciado que Pagó Puede deducir la pensión para el cónyuge divorciado que pagó, independientemente de si detalla sus deducciones en su declaración o no. How to file taxes for 2012 Tiene que presentar el Formulario 1040. How to file taxes for 2012 No puede usar el Formulario 1040A ni el Formulario 1040EZ. How to file taxes for 2012 Anote la cantidad de la pensión para el cónyuge divorciado que pagó en la línea 31a del Formulario 1040. How to file taxes for 2012 En el espacio provisto en la línea 31b, anote el número de Seguro Social (SSN, por sus siglas en inglés o su número de identificación de contribuyente individual para extranjeros (ITIN, por sus siglas en inglés)) de su cónyuge. How to file taxes for 2012 Si le pagó pensión para el cónyuge divorciado a más de una persona, anote el número de Seguro Social o número de identificación de contribuyente individual para extranjeros de uno de los beneficiarios de pago. How to file taxes for 2012 Muestre el número de Seguro Social o número de identificación de contribuyente individual para extranjeros y la cantidad pagada a cada otro beneficiario de pago en una hoja adjunta. How to file taxes for 2012 Anote el total de sus pagos en la línea 31a. How to file taxes for 2012 Tiene que proveer el SSN o ITIN de su cónyuge. How to file taxes for 2012 Si no lo hace, quizás podría que pagar una multa de $50 y su deducción podría ser denegada. How to file taxes for 2012 Para más información sobre los SSN o ITIN, consulte Número de Seguro Social , en el capítulo 1. How to file taxes for 2012 Cómo Declarar la Pensión para el Cónyuge Divorciado Recibida Declare la pensión para el cónyuge divorciado que usted recibió en la línea 11 del Formulario 1040. How to file taxes for 2012 No puede usar el Formulario 1040A ni el Formulario 1040EZ. How to file taxes for 2012 Tiene que darle su número de Seguro Social o número de identificación de contribuyente individual para extranjeros a la persona que pagó la pensión para el cónyuge divorciado. How to file taxes for 2012 Si no lo hace, podría tener que pagar una multa de $50. How to file taxes for 2012 Regla de Recuperación Si sus pagos de la pensión para el cónyuge divorciado disminuyen o cesan durante los primeros 3 años naturales, podría estar sujeto a la regla de recuperación. How to file taxes for 2012 Si está sujeto a esta regla, tiene que incluir en sus ingresos del tercer año parte de los pagos de la pensión para el cónyuge divorciado que había deducido anteriormente. How to file taxes for 2012 Su cónyuge puede deducir en el tercer año parte de los pagos de la pensión para el cónyuge divorciado que él o ella anteriormente había incluido en los ingresos. How to file taxes for 2012 El período de los 3 años comienza con el primer año natural en el cual usted haga un pago que se considere pensión para el cónyuge divorciado conforme a un documento de divorcio o de separación judicial o conforme a un acuerdo de separación por escrito. How to file taxes for 2012 No incluya ningún período en que los pagos se hayan hecho conforme a una orden de manutención temporal. How to file taxes for 2012 El segundo y tercer año son los 2 años naturales siguientes, independientemente de si se hacen o no pagos durante esos años. How to file taxes for 2012 Las causas de una reducción o cese de pagos de la pensión para el cónyuge divorciado que puedan requerir una recuperación incluyen: Un cambio en su documento de divorcio o separación, No hacer pagos oportunamente, Reducción en su capacidad de proveer manutención o Reducción en las necesidades de su cónyuge. How to file taxes for 2012 Cuándo aplicar la regla de recuperación. How to file taxes for 2012   Usted está sujeto a la regla de recuperación el tercer año si la pensión para el cónyuge divorciado que paga el tercer año disminuye por más de $15,000 en comparación con la cantidad que pagó en el segundo año o la pensión para el cónyuge divorciado que paga en el segundo y tercer año disminuye considerablemente de la cantidad de la pensión para el cónyuge divorciado que pagó en el primer año. How to file taxes for 2012   Cuando calcule una disminución en la pensión para el cónyuge divorciado, no incluya las cantidades de los pagos siguientes: Pagos hechos conforme a una orden de manutención temporal. How to file taxes for 2012 Pagos requeridos durante un período de por lo menos 3 años naturales que varían porque son una parte fija de sus ingresos provenientes de un negocio o bienes, o de la remuneración de empleo o empleo por cuenta propia. How to file taxes for 2012 Pagos que disminuyen debido a la muerte de cualquiera de los cónyuges o porque el cónyuge beneficiario de pago se vuelve a casar antes de finalizar el tercer año. How to file taxes for 2012 Cómo calcular la recuperación. How to file taxes for 2012   Use la Worksheet 1 (Hoja de Trabajo 1) de la Publicación 504, en inglés, para calcular la pensión para el cónyuge divorciado recuperada. How to file taxes for 2012 Cómo incluir la recuperación en los ingresos. How to file taxes for 2012   Si tiene que incluir una cantidad recuperada en sus ingresos, anótela en la línea 11 (Formulario 1040), “Alimony received” (Pensión para el cónyuge divorciado recibida). How to file taxes for 2012 Tache la palabra “received” (recibida) y anote, en inglés, la palabra “recapture” (recuperación). How to file taxes for 2012 En la línea de puntos junto a la cantidad, escriba el apellido y número de Seguro Social o número de identificación de contribuyente individual para extranjeros de su cónyuge. How to file taxes for 2012 Cómo deducir la recuperación. How to file taxes for 2012   Si puede deducir una cantidad recuperada, anótela en la línea 31a (Formulario 1040), “Alimony paid” (Pensión para el cónyuge divorciado pagada). How to file taxes for 2012 Tache la palabra “paid” (pagada) y anote, en inglés, la palabra “recapture” (recuperación). How to file taxes for 2012 En el espacio provisto, anote el número de Seguro Social o número de identificación de contribuyente individual para extranjeros de su cónyuge. How to file taxes for 2012 Prev  Up  Next   Home   More Online Publications