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Irs Form 1040 V

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Irs Form 1040 V

Irs form 1040 v 18. Irs form 1040 v   Alimony Table of Contents IntroductionSpouse or former spouse. Irs form 1040 v Divorce or separation instrument. Irs form 1040 v Useful Items - You may want to see: General RulesMortgage payments. Irs form 1040 v Taxes and insurance. Irs form 1040 v Other payments to a third party. Irs form 1040 v Instruments Executed After 1984Payments to a third party. Irs form 1040 v Exception. Irs form 1040 v Substitute payments. Irs form 1040 v Specifically designated as child support. Irs form 1040 v Contingency relating to your child. Irs form 1040 v Clearly associated with a contingency. Irs form 1040 v How To Deduct Alimony Paid How To Report Alimony Received Recapture Rule Introduction This chapter discusses the rules that apply if you pay or receive alimony. Irs form 1040 v It covers the following topics. Irs form 1040 v What payments are alimony. Irs form 1040 v What payments are not alimony, such as child support. Irs form 1040 v How to deduct alimony you paid. Irs form 1040 v How to report alimony you received as income. Irs form 1040 v Whether you must recapture the tax benefits of alimony. Irs form 1040 v Recapture means adding back in your income all or part of a deduction you took in a prior year. Irs form 1040 v Alimony is a payment to or for a spouse or former spouse under a divorce or separation instrument. Irs form 1040 v It does not include voluntary payments that are not made under a divorce or separation instrument. Irs form 1040 v Alimony is deductible by the payer and must be included in the spouse's or former spouse's income. Irs form 1040 v Although this chapter is generally written for the payer of the alimony, the recipient can use the information to determine whether an amount received is alimony. Irs form 1040 v To be alimony, a payment must meet certain requirements. Irs form 1040 v Different requirements generally apply to payments under instruments executed after 1984 and to payments under instruments executed before 1985. Irs form 1040 v This chapter discusses the rules for payments under instruments executed after 1984. Irs form 1040 v If you need the rules for payments under pre-1985 instruments, get and keep a copy of the 2004 version of Publication 504. Irs form 1040 v That was the last year the information on pre-1985 instruments was included in Publication 504. Irs form 1040 v Use Table 18-1 in this chapter as a guide to determine whether certain payments are considered alimony. Irs form 1040 v Definitions. Irs form 1040 v   The following definitions apply throughout this chapter. Irs form 1040 v Spouse or former spouse. Irs form 1040 v   Unless otherwise stated, the term “spouse” includes former spouse. Irs form 1040 v Divorce or separation instrument. Irs form 1040 v   The term “divorce or separation instrument” means: A decree of divorce or separate maintenance or a written instrument incident to that decree, A written separation agreement, or A decree or any type of court order requiring a spouse to make payments for the support or maintenance of the other spouse. Irs form 1040 v This includes a temporary decree, an interlocutory (not final) decree, and a decree of alimony pendente lite (while awaiting action on the final decree or agreement). Irs form 1040 v Useful Items - You may want to see: Publication 504 Divorced or Separated Individuals General Rules The following rules apply to alimony regardless of when the divorce or separation instrument was executed. Irs form 1040 v Payments not alimony. Irs form 1040 v   Not all payments under a divorce or separation instrument are alimony. Irs form 1040 v Alimony does not include: Child support, Noncash property settlements, Payments that are your spouse's part of community income, as explained under Community Property in Publication 504, Payments to keep up the payer's property, or Use of the payer's property. Irs form 1040 v Payments to a third party. Irs form 1040 v   Cash payments, checks, or money orders to a third party on behalf of your spouse under the terms of your divorce or separation instrument can be alimony, if they otherwise qualify. Irs form 1040 v These include payments for your spouse's medical expenses, housing costs (rent, utilities, etc. Irs form 1040 v ), taxes, tuition, etc. Irs form 1040 v The payments are treated as received by your spouse and then paid to the third party. Irs form 1040 v Life insurance premiums. Irs form 1040 v   Alimony includes premiums you must pay under your divorce or separation instrument for insurance on your life to the extent your spouse owns the policy. Irs form 1040 v Payments for jointly-owned home. Irs form 1040 v   If your divorce or separation instrument states that you must pay expenses for a home owned by you and your spouse, some of your payments may be alimony. Irs form 1040 v Mortgage payments. Irs form 1040 v   If you must pay all the mortgage payments (principal and interest) on a jointly-owned home, and they otherwise qualify as alimony, you can deduct one-half of the total payments as alimony. Irs form 1040 v If you itemize deductions and the home is a qualified home, you can claim one-half of the interest in figuring your deductible interest. Irs form 1040 v Your spouse must report one-half of the payments as alimony received. Irs form 1040 v If your spouse itemizes deductions and the home is a qualified home, he or she can claim one-half of the interest on the mortgage in figuring deductible interest. Irs form 1040 v Taxes and insurance. Irs form 1040 v   If you must pay all the real estate taxes or insurance on a home held as tenants in common, you can deduct one-half of these payments as alimony. Irs form 1040 v Your spouse must report one-half of these payments as alimony received. Irs form 1040 v If you and your spouse itemize deductions, you can each claim one-half of the real estate taxes and none of the home insurance. Irs form 1040 v    If your home is held as tenants by the entirety or joint tenants, none of your payments for taxes or insurance are alimony. Irs form 1040 v But if you itemize deductions, you can claim all of the real estate taxes and none of the home insurance. Irs form 1040 v Other payments to a third party. Irs form 1040 v   If you made other third-party payments, see Publication 504 to see whether any part of the payments qualifies as alimony. Irs form 1040 v Instruments Executed After 1984 The following rules for alimony apply to payments under divorce or separation instruments executed after 1984. Irs form 1040 v Exception for instruments executed before 1985. Irs form 1040 v   There are two situations where the rules for instruments executed after 1984 apply to instruments executed before 1985. Irs form 1040 v A divorce or separation instrument executed before 1985 and then modified after 1984 to specify that the after-1984 rules will apply. Irs form 1040 v A temporary divorce or separation instrument executed before 1985 and incorporated into, or adopted by, a final decree executed after 1984 that: Changes the amount or period of payment, or Adds or deletes any contingency or condition. Irs form 1040 v   For the rules for alimony payments under pre-1985 instruments not meeting these exceptions, get the 2004 version of Publication 504 at www. Irs form 1040 v irs. Irs form 1040 v gov/pub504. Irs form 1040 v Example 1. Irs form 1040 v In November 1984, you and your former spouse executed a written separation agreement. Irs form 1040 v In February 1985, a decree of divorce was substituted for the written separation agreement. Irs form 1040 v The decree of divorce did not change the terms for the alimony you pay your former spouse. Irs form 1040 v The decree of divorce is treated as executed before 1985. Irs form 1040 v Alimony payments under this decree are not subject to the rules for payments under instruments executed after 1984. Irs form 1040 v Example 2. Irs form 1040 v Assume the same facts as in Example 1 except that the decree of divorce changed the amount of the alimony. Irs form 1040 v In this example, the decree of divorce is not treated as executed before 1985. Irs form 1040 v The alimony payments are subject to the rules for payments under instruments executed after 1984. Irs form 1040 v Alimony requirements. Irs form 1040 v   A payment to or for a spouse under a divorce or separation instrument is alimony if the spouses do not file a joint return with each other and all the following requirements are met. Irs form 1040 v The payment is in cash. Irs form 1040 v The instrument does not designate the payment as not alimony. Irs form 1040 v Spouses legally separated under a decree of divorce or separate maintenance are not members of the same household. Irs form 1040 v There is no liability to make any payment (in cash or property) after the death of the recipient spouse. Irs form 1040 v The payment is not treated as child support. Irs form 1040 v Each of these requirements is discussed below. Irs form 1040 v Cash payment requirement. Irs form 1040 v   Only cash payments, including checks and money orders, qualify as alimony. Irs form 1040 v The following do not qualify as alimony. Irs form 1040 v Transfers of services or property (including a debt instrument of a third party or an annuity contract). Irs form 1040 v Execution of a debt instrument by the payer. Irs form 1040 v The use of the payer's property. Irs form 1040 v Payments to a third party. Irs form 1040 v   Cash payments to a third party under the terms of your divorce or separation instrument can qualify as cash payments to your spouse. Irs form 1040 v See Payments to a third party under General Rules, earlier. Irs form 1040 v   Also, cash payments made to a third party at the written request of your spouse may qualify as alimony if all the following requirements are met. Irs form 1040 v The payments are in lieu of payments of alimony directly to your spouse. Irs form 1040 v The written request states that both spouses intend the payments to be treated as alimony. Irs form 1040 v You receive the written request from your spouse before you file your return for the year you made the payments. Irs form 1040 v Payments designated as not alimony. Irs form 1040 v   You and your spouse can designate that otherwise qualifying payments are not alimony. Irs form 1040 v You do this by including a provision in your divorce or separation instrument that states the payments are not deductible as alimony by you and are excludable from your spouse's income. Irs form 1040 v For this purpose, any instrument (written statement) signed by both of you that makes this designation and that refers to a previous written separation agreement is treated as a written separation agreement (and therefore a divorce or separation instrument). Irs form 1040 v If you are subject to temporary support orders, the designation must be made in the original or a later temporary support order. Irs form 1040 v   Your spouse can exclude the payments from income only if he or she attaches a copy of the instrument designating them as not alimony to his or her return. Irs form 1040 v The copy must be attached each year the designation applies. Irs form 1040 v Spouses cannot be members of the same household. Irs form 1040 v    Payments to your spouse while you are members of the same household are not alimony if you are legally separated under a decree of divorce or separate maintenance. Irs form 1040 v A home you formerly shared is considered one household, even if you physically separate yourselves in the home. Irs form 1040 v   You are not treated as members of the same household if one of you is preparing to leave the household and does leave no later than 1 month after the date of the payment. Irs form 1040 v Exception. Irs form 1040 v   If you are not legally separated under a decree of divorce or separate maintenance, a payment under a written separation agreement, support decree, or other court order may qualify as alimony even if you are members of the same household when the payment is made. Irs form 1040 v Table 18-1. Irs form 1040 v Alimony Requirements (Instruments Executed After 1984) Payments ARE alimony if all of the following are true: Payments are NOT alimony if any of the following are true: Payments are required by a divorce or separation instrument. Irs form 1040 v Payments are not required by a divorce or separation instrument. Irs form 1040 v Payer and recipient spouse do not file a joint return with each other. Irs form 1040 v Payer and recipient spouse file a joint return with each other. Irs form 1040 v Payment is in cash (including checks or money orders). Irs form 1040 v Payment is: Not in cash, A noncash property settlement, Spouse's part of community income, or To keep up the payer's property. Irs form 1040 v Payment is not designated in the instrument as not alimony. Irs form 1040 v Payment is designated in the instrument as not alimony. Irs form 1040 v Spouses legally separated under a decree of divorce or separate maintenance are not members of the same household. Irs form 1040 v Spouses legally separated under a decree of divorce or separate maintenance are members of the same household. Irs form 1040 v Payments are not required after death of the recipient spouse. Irs form 1040 v Payments are required after death of the recipient spouse. Irs form 1040 v Payment is not treated as child support. Irs form 1040 v Payment is treated as child support. Irs form 1040 v These payments are deductible by the payer and includible in income by the recipient. Irs form 1040 v These payments are neither deductible by the payer nor includible in income by the recipient. Irs form 1040 v Liability for payments after death of recipient spouse. Irs form 1040 v   If any part of payments you make must continue to be made for any period after your spouse's death, that part of your payments is not alimony, whether made before or after the death. Irs form 1040 v If all of the payments would continue, then none of the payments made before or after the death are alimony. Irs form 1040 v   The divorce or separation instrument does not have to expressly state that the payments cease upon the death of your spouse if, for example, the liability for continued payments would end under state law. Irs form 1040 v Example. Irs form 1040 v You must pay your former spouse $10,000 in cash each year for 10 years. Irs form 1040 v Your divorce decree states that the payments will end upon your former spouse's death. Irs form 1040 v You must also pay your former spouse or your former spouse's estate $20,000 in cash each year for 10 years. Irs form 1040 v The death of your spouse would not terminate these payments under state law. Irs form 1040 v The $10,000 annual payments may qualify as alimony. Irs form 1040 v The $20,000 annual payments that do not end upon your former spouse's death are not alimony. Irs form 1040 v Substitute payments. Irs form 1040 v   If you must make any payments in cash or property after your spouse's death as a substitute for continuing otherwise qualifying payments before the death, the otherwise qualifying payments are not alimony. Irs form 1040 v To the extent that your payments begin, accelerate, or increase because of the death of your spouse, otherwise qualifying payments you made may be treated as payments that were not alimony. Irs form 1040 v Whether or not such payments will be treated as not alimony depends on all the facts and circumstances. Irs form 1040 v Example 1. Irs form 1040 v Under your divorce decree, you must pay your former spouse $30,000 annually. Irs form 1040 v The payments will stop at the end of 6 years or upon your former spouse's death, if earlier. Irs form 1040 v Your former spouse has custody of your minor children. Irs form 1040 v The decree provides that if any child is still a minor at your spouse's death, you must pay $10,000 annually to a trust until the youngest child reaches the age of majority. Irs form 1040 v The trust income and corpus (principal) are to be used for your children's benefit. Irs form 1040 v These facts indicate that the payments to be made after your former spouse's death are a substitute for $10,000 of the $30,000 annual payments. Irs form 1040 v Of each of the $30,000 annual payments, $10,000 is not alimony. Irs form 1040 v Example 2. Irs form 1040 v Under your divorce decree, you must pay your former spouse $30,000 annually. Irs form 1040 v The payments will stop at the end of 15 years or upon your former spouse's death, if earlier. Irs form 1040 v The decree provides that if your former spouse dies before the end of the 15-year period, you must pay the estate the difference between $450,000 ($30,000 × 15) and the total amount paid up to that time. Irs form 1040 v For example, if your spouse dies at the end of the tenth year, you must pay the estate $150,000 ($450,000 − $300,000). Irs form 1040 v These facts indicate that the lump-sum payment to be made after your former spouse's death is a substitute for the full amount of the $30,000 annual payments. Irs form 1040 v None of the annual payments are alimony. Irs form 1040 v The result would be the same if the payment required at death were to be discounted by an appropriate interest factor to account for the prepayment. Irs form 1040 v Child support. Irs form 1040 v   A payment that is specifically designated as child support or treated as specifically designated as child support under your divorce or separation instrument is not alimony. Irs form 1040 v The amount of child support may vary over time. Irs form 1040 v Child support payments are not deductible by the payer and are not taxable to the recipient. Irs form 1040 v Specifically designated as child support. Irs form 1040 v   A payment will be treated as specifically designated as child support to the extent that the payment is reduced either: On the happening of a contingency relating to your child, or At a time that can be clearly associated with the contingency. Irs form 1040 v A payment may be treated as specifically designated as child support even if other separate payments are specifically designated as child support. Irs form 1040 v Contingency relating to your child. Irs form 1040 v   A contingency relates to your child if it depends on any event relating to that child. Irs form 1040 v It does not matter whether the event is certain or likely to occur. Irs form 1040 v Events relating to your child include the child's: Becoming employed, Dying, Leaving the household, Leaving school, Marrying, or Reaching a specified age or income level. Irs form 1040 v Clearly associated with a contingency. Irs form 1040 v   Payments that would otherwise qualify as alimony are presumed to be reduced at a time clearly associated with the happening of a contingency relating to your child only in the following situations. Irs form 1040 v The payments are to be reduced not more than 6 months before or after the date the child will reach 18, 21, or local age of majority. Irs form 1040 v The payments are to be reduced on two or more occasions that occur not more than 1 year before or after a different one of your children reaches a certain age from 18 to 24. Irs form 1040 v This certain age must be the same for each child, but need not be a whole number of years. Irs form 1040 v In all other situations, reductions in payments are not treated as clearly associated with the happening of a contingency relating to your child. Irs form 1040 v   Either you or the IRS can overcome the presumption in the two situations above. Irs form 1040 v This is done by showing that the time at which the payments are to be reduced was determined independently of any contingencies relating to your children. Irs form 1040 v For example, if you can show that the period of alimony payments is customary in the local jurisdiction, such as a period equal to one-half of the duration of the marriage, you can overcome the presumption and may be able to treat the amount as alimony. Irs form 1040 v How To Deduct Alimony Paid You can deduct alimony you paid, whether or not you itemize deductions on your return. Irs form 1040 v You must file Form 1040. Irs form 1040 v You cannot use Form 1040A or Form 1040EZ. Irs form 1040 v Enter the amount of alimony you paid on Form 1040, line 31a. Irs form 1040 v In the space provided on line 31b, enter your spouse's social security number (SSN) or individual taxpayer identification number (ITIN). Irs form 1040 v If you paid alimony to more than one person, enter the SSN or ITIN of one of the recipients. Irs form 1040 v Show the SSN or ITIN and amount paid to each other recipient on an attached statement. Irs form 1040 v Enter your total payments on line 31a. Irs form 1040 v You must provide your spouse's SSN or ITIN. Irs form 1040 v If you do not, you may have to pay a $50 penalty and your deduction may be disallowed. Irs form 1040 v For more information on SSNs and ITINs, see Social Security Number (SSN) in chapter 1. Irs form 1040 v How To Report Alimony Received Report alimony you received as income on Form 1040, line 11. Irs form 1040 v You cannot use Form 1040A or Form 1040EZ. Irs form 1040 v You must give the person who paid the alimony your SSN or ITIN. Irs form 1040 v If you do not, you may have to pay a $50 penalty. Irs form 1040 v Recapture Rule If your alimony payments decrease or end during the first 3 calendar years, you may be subject to the recapture rule. Irs form 1040 v If you are subject to this rule, you have to include in income in the third year part of the alimony payments you previously deducted. Irs form 1040 v Your spouse can deduct in the third year part of the alimony payments he or she previously included in income. Irs form 1040 v The 3-year period starts with the first calendar year you make a payment qualifying as alimony under a decree of divorce or separate maintenance or a written separation agreement. Irs form 1040 v Do not include any time in which payments were being made under temporary support orders. Irs form 1040 v The second and third years are the next 2 calendar years, whether or not payments are made during those years. Irs form 1040 v The reasons for a reduction or end of alimony payments that can require a recapture include: A change in your divorce or separation instrument, A failure to make timely payments, A reduction in your ability to provide support, or A reduction in your spouse's support needs. Irs form 1040 v When to apply the recapture rule. Irs form 1040 v   You are subject to the recapture rule in the third year if the alimony you pay in the third year decreases by more than $15,000 from the second year or the alimony you pay in the second and third years decreases significantly from the alimony you pay in the first year. Irs form 1040 v   When you figure a decrease in alimony, do not include the following amounts. Irs form 1040 v Payments made under a temporary support order. Irs form 1040 v Payments required over a period of at least 3 calendar years that vary because they are a fixed part of your income from a business or property, or from compensation for employment or self-employment. Irs form 1040 v Payments that decrease because of the death of either spouse or the remarriage of the spouse receiving the payments before the end of the third year. Irs form 1040 v Figuring the recapture. Irs form 1040 v   You can use Worksheet 1 in Publication 504 to figure recaptured alimony. Irs form 1040 v Including the recapture in income. Irs form 1040 v   If you must include a recapture amount in income, show it on Form 1040, line 11 (“Alimony received”). Irs form 1040 v Cross out “received” and enter “recapture. Irs form 1040 v ” On the dotted line next to the amount, enter your spouse's last name and SSN or ITIN. Irs form 1040 v Deducting the recapture. Irs form 1040 v   If you can deduct a recapture amount, show it on Form 1040, line 31a (“Alimony paid”). Irs form 1040 v Cross out “paid” and enter “recapture. Irs form 1040 v ” In the space provided, enter your spouse's SSN or ITIN. Irs form 1040 v Prev  Up  Next   Home   More Online Publications
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Art Appraisal Services

Art Advisory Panel

The Panel helps IRS review and evaluate property appraisals submitted by taxpayers in support of the fair market value claimed for works of art included in federal income, estate and gift tax cases in accordance with the Internal Revenue Code. The Panel members, up to 25 renowned art experts, serve without compensation.

Referral to the Art Advisory Panel

All taxpayer cases selected for examination that include artwork with a claimed value of $50,000 or more per item must be referred to Art Appraisal Services for possible review by the Commissioner's Art Advisory Panel (See IRM 4.48.2 and IRM 8.18.1.3). Please review the photographic requirements for referrals, and also our preferred individual appraisal item format (PDF) for works of art valued at over $50,000.

For general inquiries, contact Director, Art Appraisal Services at 202-317-8975.

Internal Revenue Service/Art Appraisal Services
1111 Constitution Ave., Suite 700
C:AP:SO:ART 
Washington, DC 20004
ATT: AAS

Annual Summary Report

The Annual Summary Report describes the closed meeting activity of the Commissioner's Art Advisory Panel for the most recent year. The report discusses the procedures of the Art Panel, provides a list of Panelists and summarizes the art items reviewed during this year by the Panel broken down by estate and charitable contribution. If you would like older Annual Summary Reports, please contact the IRS Freedom of Information Reading Room at 1111 Constitution Ave, Washington D.C. 20224.

Publications

  • Publication 526, Charitable Contributions.
  • Publication 561, Determining the Value of Donated Property. Designed to help donors and appraisers determine the value of property that is given to qualified organizations. It includes the kind of information you must have to support your decision.

Forms

  • Form 8283, Non-cash Charitable Contributions. The necessary form filed with the taxpayer's return.
  • Form 8282, Donee Information Return. Form filed by donee upon sale of property.

Revenue Procedures
Revenue Procedure 96-15 provides procedures for taxpayers to request a review of art valuations for income, estate, and gift returns. Taxpayers may obtain a Statement of Value from the Service for an advance review of art valuation claims prior to filing the return. The Statement of Value may then be used to complete the taxpayer's return.

The procedure generally applies to an item of art that has been appraised at $50,000 or more. The appraisal submitted must meet specific substantiation requirements. A user fee is charged for each request. The current fees for a Statement of Value are $5,400 for one to three items and $270 for each additional item. See Revenue Procedure 2013-01.

Send requests for a Statement of Value to:
Internal Revenue Service
Attention: Art Appraisal Services (C:AP:SO:AAS)
P.O. Box 27720
McPherson Station
Washington, DC 20038

Page Last Reviewed or Updated: 25-Feb-2014

The Irs Form 1040 V

Irs form 1040 v Index Symbols 10% owners, Ten-percent owners. Irs form 1040 v 501(c) organizations, Foreign Governments and Certain Other Foreign Organizations 80/20 company, Dividends paid by a domestic corporation (an existing 80/20 company). Irs form 1040 v A Acceptance agent, Unexpected payment. Irs form 1040 v Accounts, offshore, Offshore accounts. Irs form 1040 v Alien Illegal, Illegal aliens. Irs form 1040 v Nonresident, Nonresident alien. Irs form 1040 v Resident, Resident alien. Irs form 1040 v Alimony, Pensions, Annuities, and Alimony (Income Code 14), Alimony payments. Irs form 1040 v Allocation information, Failure to provide allocation information. Irs form 1040 v American Samoa, U. Irs form 1040 v S. Irs form 1040 v Virgin Islands and American Samoa corporations. Irs form 1040 v Amount to withhold, Determination of amount to withhold. Irs form 1040 v Annuities, Pensions, Annuities, and Alimony (Income Code 14), Pensions and annuities. Irs form 1040 v Artists and athletes Earnings of, Artists and Athletes (Income Codes 42 and 43) Special events and promotions, Artists and Athletes (Income Codes 42 and 43) Assistance (see Tax help) Awards, Other Grants, Prizes, and Awards B Backup withholding, Withholding and Reporting Obligations, Primary NRA and Form 1099 responsibility assumed. Irs form 1040 v Banks, interest received by, Banks. Irs form 1040 v Beneficial owner, Beneficial Owners Bonds sold between interest dates, Sales of bonds between interest dates. Irs form 1040 v Branch profits tax, Corporation subject to branch profits tax. Irs form 1040 v C Canada, Exception 3. Irs form 1040 v , Deposit interest paid to nonresident alien individuals in 2012. Irs form 1040 v , Deposit interest paid to certain nonresident alien individuals in 2013. Irs form 1040 v Capital gains, Capital gains (Income Code 9). Irs form 1040 v Central withholding agreements, Income Code 43. Irs form 1040 v Consent dividends, Consent dividends. Irs form 1040 v , Consent dividends. Irs form 1040 v Contingent interest, Contingent interest. Irs form 1040 v Controlled foreign corporations, interest paid to, Controlled foreign corporations. Irs form 1040 v Controlling foreign corporations, Interest paid to controlling foreign corporations (Income Code 3). Irs form 1040 v Covenant not to compete, Covenant not to compete. Irs form 1040 v Crew members, Crew members. Irs form 1040 v D Dependent personal services, Pay for dependent personal services (Income Code 17). Irs form 1040 v Allowance for personal exemptions, Withholding exemptions. Irs form 1040 v Defined, Pay for dependent personal services (Income Code 17). Irs form 1040 v Exempt from withholding, Graduated rates. Irs form 1040 v Depositing taxes How to, Depositing Withheld Taxes When to, When Deposits Are Required Deposits, Interest on deposits (Income Code 29). Irs form 1040 v Disregarded entities, Disregarded entities. Irs form 1040 v Dividends Direct dividend rate, Dividends qualifying for direct dividend rate (Income Code 7). Irs form 1040 v Domestic corporation, Dividends paid by a domestic corporation (an existing 80/20 company). Irs form 1040 v Foreign corporations, Dividends paid by foreign corporations (Income Code 8). Irs form 1040 v In general, Dividends Documentary evidence, Documentary evidence. Irs form 1040 v , Documentary Evidence, Documentary evidence. Irs form 1040 v Documentation From foreign beneficial owners and U. Irs form 1040 v S. Irs form 1040 v payees, Documentation From foreign intermediaries and foreign flow-through entities, Foreign Intermediaries and Foreign Flow-Through Entities Presumptions in the absence of, Presumption Rules Qualified intermediaries, Documentation. Irs form 1040 v E Effectively connected income, Effectively Connected Income Defined, Effectively Connected Income Foreign partners, Partnership Withholding on Effectively Connected Income EFTPS, Electronic deposit requirement. Irs form 1040 v Electronic deposit rules, Electronic deposit requirement. Irs form 1040 v Employees, Employees. Irs form 1040 v , Employee. Irs form 1040 v Employer, Employer. Irs form 1040 v F Federal unemployment tax, Federal unemployment tax (FUTA). Irs form 1040 v Fellowship grants, Scholarships and Fellowship Grants (Income Code 15) Fellowship income, Scholarships, fellowships, and grants. Irs form 1040 v Financial institutions, Branches of financial institutions. Irs form 1040 v FIRPTA withholding, U. Irs form 1040 v S. Irs form 1040 v real property interest. Irs form 1040 v , U. Irs form 1040 v S. Irs form 1040 v Real Property Interest Fiscally transparent entity, Fiscally transparent entity. Irs form 1040 v Fixed or determinable annual or periodic income, Fixed or Determinable Annual or Periodical Income (FDAP) Flow-through entities, Flow-Through Entities, Nonqualified Intermediaries Foreign, Foreign partner. Irs form 1040 v 501(c) organizations, Foreign Governments and Certain Other Foreign Organizations Bank, U. Irs form 1040 v S. Irs form 1040 v branches of foreign banks and foreign insurance companies. Irs form 1040 v , Income paid to U. Irs form 1040 v S. Irs form 1040 v branch of foreign bank or insurance company. Irs form 1040 v Charitable organizations, Other foreign organizations, associations, and charitable institutions. Irs form 1040 v Corporations, Foreign corporations. Irs form 1040 v Governments, Foreign Governments and Certain Other Foreign Organizations Insurance company, U. Irs form 1040 v S. Irs form 1040 v branches of foreign banks and foreign insurance companies. Irs form 1040 v , Income paid to U. Irs form 1040 v S. Irs form 1040 v branch of foreign bank or insurance company. Irs form 1040 v Intermediary, Foreign Intermediaries Organizations and associations, Other foreign organizations, associations, and charitable institutions. Irs form 1040 v Partner, Who Must Withhold Partnerships, nonwithholding, Foreign partnerships. Irs form 1040 v Person, Foreign Persons Private foundation, Foreign private foundations. Irs form 1040 v , Foreign Governments and Certain Other Foreign Organizations Status, Establishment of foreign status. Irs form 1040 v Trusts, Foreign simple and grantor trust. Irs form 1040 v Form 1042, Withholding and Reporting Obligations, Form 1042 filing. Irs form 1040 v , Responsibilities of WT. Irs form 1040 v , Form 1042. Irs form 1040 v 1042-S, Withholding and Reporting Obligations, Form 1042-S reporting. Irs form 1040 v , Form 1042-S reporting. Irs form 1040 v , Form 1042 filing. Irs form 1040 v , Form 1042-S. Irs form 1040 v 1099, Withholding and Reporting Obligations, Primary NRA and Form 1099 responsibility assumed. Irs form 1040 v 1099-S, Form 1099-S, Proceeds From Real Estate Transactions. Irs form 1040 v 4419, Electronic reporting. Irs form 1040 v 7004, Extension to file Form 1042. Irs form 1040 v 8233, Form 8233, Exemption From Withholding on Compensation for Independent (and Certain Dependent) Personal Services of a Nonresident Alien Individual. Irs form 1040 v 8288, Reporting and Paying the Tax, Form 8288, U. Irs form 1040 v S. Irs form 1040 v Withholding Tax Return for Dispositions by Foreign Persons of U. Irs form 1040 v S. Irs form 1040 v Real Property Interests. Irs form 1040 v 8288-A, Reporting and Paying the Tax, Form 8288-A, Statement of Withholding on Dispositions by Foreign Persons of U. Irs form 1040 v S. Irs form 1040 v Real Property Interests. Irs form 1040 v 8288-B, Categories (1), (2), and (3). Irs form 1040 v 8804, Form 8804, Annual Return for Partnership Withholding Tax (Section 1446). Irs form 1040 v 8805, Form 8805, Foreign Partner's Information Statement of Section 1446 Withholding Tax. Irs form 1040 v 8813, Form 8813, Partnership Withholding Tax Payment Voucher (Section 1446). Irs form 1040 v 8833, Claiming treaty benefits. Irs form 1040 v 940, Federal unemployment tax (FUTA). Irs form 1040 v 941, Reporting requirements for wages and withheld taxes paid to nonresident aliens. Irs form 1040 v 972, Consent dividends. Irs form 1040 v SS-4, U. Irs form 1040 v S. Irs form 1040 v Taxpayer Identification Numbers SS-5, U. Irs form 1040 v S. Irs form 1040 v Taxpayer Identification Numbers W-2, Reporting requirements for wages and withheld taxes paid to nonresident aliens. Irs form 1040 v , Form W-2. Irs form 1040 v W-4, Alternate withholding procedure. Irs form 1040 v , Form W-4, Employee's Withholding Allowance Certificate. Irs form 1040 v , Withholding exemptions. Irs form 1040 v , Special instructions for Form W-4. Irs form 1040 v W-7, U. Irs form 1040 v S. Irs form 1040 v Taxpayer Identification Numbers W-8BEN, Beneficial Owners W-8ECI, Documentary evidence. Irs form 1040 v W-8EXP, 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. Irs form 1040 v W-8IMY, Foreign Intermediaries and Foreign Flow-Through Entities W-9, U. Irs form 1040 v S. Irs form 1040 v Taxpayer Identification Numbers Free tax services, How To Get Tax Help FUTA, Federal unemployment tax (FUTA). Irs form 1040 v G Gambling winnings, Gambling winnings (Income Code 28). Irs form 1040 v Graduated rates, Graduated rates. Irs form 1040 v Graduated withholding, Wages Paid to Employees— Graduated Withholding Grant income, Scholarships, fellowships, and grants. Irs form 1040 v Grants, Scholarships and Fellowship Grants (Income Code 15), Other Grants, Prizes, and Awards Green card test, Resident alien. Irs form 1040 v Guam, Guam or Northern Mariana Islands corporations. Irs form 1040 v H Help (see Tax help) I Identification number, taxpayer, U. Irs form 1040 v S. Irs form 1040 v Taxpayer Identification Numbers, Identification numbers. Irs form 1040 v Illegal aliens, Illegal aliens. Irs form 1040 v Important reminders, Reminders Income Fixed or determinable annual or periodical, Fixed or Determinable Annual or Periodical Income (FDAP) Interest, Interest Notional principal contract, Notional principal contract income. Irs form 1040 v Other than effectively connected, Income Not Effectively Connected Personal service, Personal service income. Irs form 1040 v Source of, Source of Income Transportation, Transportation income. Irs form 1040 v Income code 01, Interest paid by U. Irs form 1040 v S. Irs form 1040 v obligors—general (Income Code 1). Irs form 1040 v 02, Interest on real property mortgages (Income Code 2). Irs form 1040 v 03, Interest paid to controlling foreign corporations (Income Code 3). Irs form 1040 v 04, Interest paid by foreign corporations (Income Code 4). Irs form 1040 v 06, Dividends paid by U. Irs form 1040 v S. Irs form 1040 v corporations — general (Income Code 6). Irs form 1040 v 07, Dividends qualifying for direct dividend rate (Income Code 7). Irs form 1040 v 08, Dividends paid by foreign corporations (Income Code 8). Irs form 1040 v 09, Capital gains (Income Code 9). Irs form 1040 v 10, Industrial royalties (Income Code 10). Irs form 1040 v 11, Motion picture or television copyright royalties (Income Code 11). Irs form 1040 v 12, Other royalties (for example, copyright, recording, publishing) (Income Code 12). Irs form 1040 v 13, Real Property Income and Natural Resources Royalties (Income Code 13) 14, Pensions, Annuities, and Alimony (Income Code 14) 15, Scholarships and Fellowship Grants (Income Code 15) 16, Pay for independent personal services (Income Code 16). Irs form 1040 v 17, Pay for dependent personal services (Income Code 17). Irs form 1040 v 18, Pay for teaching (Income Code 18). Irs form 1040 v 19, Pay during studying and training (Income Code 19). Irs form 1040 v 20, Artists and Athletes (Income Codes 42 and 43) 24, Reporting and Paying the Tax 25, Reporting and Paying the Tax 26, Reporting and Paying the Tax 27, Publicly Traded Partnerships 28, Gambling winnings (Income Code 28). Irs form 1040 v 29, Interest on deposits (Income Code 29). Irs form 1040 v 30, Original issue discount (Income Code 30). Irs form 1040 v 50, Other income (Income Code 50). Irs form 1040 v Independent personal services Defined, Pay for independent personal services (Income Code 16). Irs form 1040 v Exempt from withholding, Pay for independent personal services (Income Code 16). Irs form 1040 v , 30% rate. Irs form 1040 v India, Students and business apprentices from India. Irs form 1040 v Indirect account holders, Indirect Account Holders Installment payment, Installment payments. Irs form 1040 v , Installment payments. Irs form 1040 v Insurance proceeds, Insurance proceeds. Irs form 1040 v Interest Contingent, Contingent interest. Irs form 1040 v Controlling foreign corporations, Interest paid to controlling foreign corporations (Income Code 3). Irs form 1040 v Deposits, Interest on deposits (Income Code 29). Irs form 1040 v Foreign business arrangements, Interest from foreign business arrangements. Irs form 1040 v Foreign corporations, Interest paid by foreign corporations (Income Code 4). Irs form 1040 v Income, Interest Portfolio, Portfolio interest. Irs form 1040 v , Interest that does not qualify as portfolio interest. Irs form 1040 v Real property mortgages, Interest on real property mortgages (Income Code 2). Irs form 1040 v Intermediary Foreign, Foreign Intermediaries Nonqualified, Nonqualified intermediary. Irs form 1040 v Qualified, Qualified intermediary. Irs form 1040 v , Qualified Intermediaries International organizations, Foreign Governments and Certain Other Foreign Organizations ITIN, U. Irs form 1040 v S. Irs form 1040 v Taxpayer Identification Numbers K Knowledge, standards of, Standards of Knowledge L Liability of withholding agent, Liability for tax. Irs form 1040 v M Magnetic media reporting, Electronic reporting. Irs form 1040 v Marketable securities, Marketable securities. Irs form 1040 v Mexico, Exception 3. Irs form 1040 v Missing children, Reminders More information (see Tax help) Mortgages, Interest on real property mortgages (Income Code 2). Irs form 1040 v N Non-registered obligations, Obligations not in registered form. Irs form 1040 v Nonqualified intermediary, Nonqualified intermediary. Irs form 1040 v , Nonqualified Intermediaries Nonresident alien Defined, Nonresident alien. Irs form 1040 v Married to U. Irs form 1040 v S. Irs form 1040 v citizen or resident, Married to U. Irs form 1040 v S. Irs form 1040 v citizen or resident alien. Irs form 1040 v Nonwage pay, Pay that is not wages. Irs form 1040 v Northern Mariana Islands, Guam or Northern Mariana Islands corporations. Irs form 1040 v Notional principal contract income, Notional principal contract income. Irs form 1040 v NRA withholding In general, Withholding of Tax Income subject to, Income Subject to NRA Withholding Persons subject to, Persons Subject to NRA Withholding O Obligations Registered, Obligations in registered form. Irs form 1040 v Obligations: Not in registered form, Obligations not in registered form. Irs form 1040 v Offshore accounts, Offshore accounts. Irs form 1040 v Original issue discount, Original issue discount (Income Code 30). Irs form 1040 v Overwithholding, adjustment for, Adjustment for Overwithholding P Partner, Foreign partner. Irs form 1040 v Partner, foreign, Who Must Withhold Partnerships Effectively connected income of foreign partners, Partnership Withholding on Effectively Connected Income Foreign, Foreign partnerships. Irs form 1040 v Publicly traded, Publicly Traded Partnerships Smaller, Smaller partnerships and trusts. Irs form 1040 v , Smaller partnerships and trusts. Irs form 1040 v , Smaller partnerships and trusts. Irs form 1040 v Withholding foreign, Withholding foreign partnership and foreign trust. Irs form 1040 v , Withholding Foreign Partnerships Pay for personal services Artists and athletes, Artists and Athletes (Income Codes 42 and 43) Dependent personal services, Pay for dependent personal services (Income Code 17). Irs form 1040 v Employees, Wages Paid to Employees— Graduated Withholding Exempt from withholding, Pay for Personal Services Performed Independent personal services, Pay for independent personal services (Income Code 16). Irs form 1040 v Salaries and wages, Wages Paid to Employees— Graduated Withholding Scholarship or fellowship recipient, Pay for services rendered. Irs form 1040 v Studying, Pay during studying and training (Income Code 19). Irs form 1040 v Teaching, Pay for teaching (Income Code 18). Irs form 1040 v Training, Pay during studying and training (Income Code 19). Irs form 1040 v Payee, Identifying the Payee Penalties Deposit, Penalty for failure to make deposits on time. Irs form 1040 v Form 1042, Penalties Form 8804, Penalties. Irs form 1040 v Form 8805, Penalties. Irs form 1040 v Magnetic media, Failure to file electronically. Irs form 1040 v Trust fund recovery, Trust fund recovery penalty. Irs form 1040 v Pensions, Pension payments. Irs form 1040 v , Pensions, Annuities, and Alimony (Income Code 14), Pensions and annuities. Irs form 1040 v Per diem, Per diem paid by the U. Irs form 1040 v S. Irs form 1040 v Government. Irs form 1040 v Personal service income, Personal service income. Irs form 1040 v Pooled withholding information, Pooled withholding information. Irs form 1040 v Portfolio interest, Portfolio interest. Irs form 1040 v , Interest that does not qualify as portfolio interest. Irs form 1040 v Presumption Corporation, Presumption Rules Individual, Presumption Rules Partnership, Presumption Rules Rules, Presumption Rules Trust, Presumption Rules Private foundation, foreign, Foreign private foundations. Irs form 1040 v Prizes, Other Grants, Prizes, and Awards Publications (see Tax help) Puerto Rico, Resident of a U. Irs form 1040 v S. Irs form 1040 v possession. Irs form 1040 v , Exception 4. Irs form 1040 v Q QI withholding agreement, QI withholding agreement. Irs form 1040 v Qualified intermediary, Qualified intermediary. Irs form 1040 v , Qualified Intermediaries Qualified investment entity (QIE) Distributions paid by, Qualified investment entities. Irs form 1040 v Dividends paid by, Dividends paid by U. Irs form 1040 v S. Irs form 1040 v corporations — general (Income Code 6). Irs form 1040 v R Racing purses, Racing purses. Irs form 1040 v Real property interest Disposition of, U. Irs form 1040 v S. Irs form 1040 v Real Property Interest Withholding certificates, Withholding Certificates Reason to know, Reason To Know Refund procedures Qualified intermediaries, Collective refund procedures. Irs form 1040 v Registered obligations, Obligations in registered form. Irs form 1040 v Researchers, Tax treaties. Irs form 1040 v Resident alien defined, Resident alien. Irs form 1040 v Returns required, Returns Required Royalties, Royalties, Real Property Income and Natural Resources Royalties (Income Code 13) Ryukyu Islands, Income from U. Irs form 1040 v S. Irs form 1040 v Savings Bonds of residents of the Ryukyu Islands or the Trust Territory of the Pacific Islands. Irs form 1040 v S Salaries, Wages Paid to Employees— Graduated Withholding Saving clause, Nonresident alien who becomes a resident alien. Irs form 1040 v Scholarship, Scholarships, fellowships, and grants. Irs form 1040 v , Scholarships and Fellowship Grants (Income Code 15) Securities, Marketable securities. Irs form 1040 v , Income from securities. Irs form 1040 v Services performed outside the U. Irs form 1040 v S. Irs form 1040 v , Services performed outside the United States. Irs form 1040 v Short-term obligation, Short-term obligations. Irs form 1040 v Social security, Social security and Medicare tax. Irs form 1040 v Source of income, Source of Income Standards of knowledge, Standards of Knowledge Substantial presence test, Resident alien. Irs form 1040 v T Tax Reporting and paying, Reporting and Paying the Tax Tax help, How To Get Tax Help Tax treaties Claiming benefits, Claiming treaty benefits. Irs form 1040 v Dependent personal services, Tax treaties. Irs form 1040 v Entertainers and athletes, Tax treaties. Irs form 1040 v Gains, Tax treaties. Irs form 1040 v Gambling winnings, Tax treaties. Irs form 1040 v Independent personal services, Tax treaties. Irs form 1040 v Student, Tax treaties. Irs form 1040 v Students and trainees, Tax treaties. Irs form 1040 v Tables, Tax Treaty Tables Teaching, Tax treaties. Irs form 1040 v Tax-exempt entities, Foreign Governments and Certain Other Foreign Organizations Taxpayer Advocate, Taxpayer Advocate Service. Irs form 1040 v Taxpayer identification number (TIN), U. Irs form 1040 v S. Irs form 1040 v Taxpayer Identification Numbers, Identification numbers. Irs form 1040 v Exceptions, Exceptions to TIN requirement. Irs form 1040 v Teachers, Pay for teaching (Income Code 18). Irs form 1040 v Ten-percent owners, Ten-percent owners. Irs form 1040 v Territorial limits, Territorial limits. Irs form 1040 v Totalization agreements, Social security and Medicare tax. Irs form 1040 v Transportation income, Transportation income. Irs form 1040 v Travel expenses, Travel expenses. Irs form 1040 v Trust Territory of the Pacific Islands, Income from U. Irs form 1040 v S. Irs form 1040 v Savings Bonds of residents of the Ryukyu Islands or the Trust Territory of the Pacific Islands. Irs form 1040 v Trusts Foreign, Foreign simple and grantor trust. Irs form 1040 v Smaller, Smaller partnerships and trusts. Irs form 1040 v Withholding foreign, Withholding foreign partnership and foreign trust. Irs form 1040 v , Withholding Foreign Trusts TTY/TDD information, How To Get Tax Help U U. Irs form 1040 v S. Irs form 1040 v agent of foreign person, U. Irs form 1040 v S. Irs form 1040 v agent of foreign person. Irs form 1040 v U. Irs form 1040 v S. Irs form 1040 v branch Foreign bank, U. Irs form 1040 v S. Irs form 1040 v branches of foreign banks and foreign insurance companies. Irs form 1040 v , Income paid to U. Irs form 1040 v S. Irs form 1040 v branch of foreign bank or insurance company. Irs form 1040 v Foreign insurance company, U. Irs form 1040 v S. Irs form 1040 v branches of foreign banks and foreign insurance companies. Irs form 1040 v , Income paid to U. Irs form 1040 v S. Irs form 1040 v branch of foreign bank or insurance company. Irs form 1040 v Foreign person, U. Irs form 1040 v S. Irs form 1040 v branches of foreign persons. Irs form 1040 v U. Irs form 1040 v S. Irs form 1040 v national, 30% rate. Irs form 1040 v U. Irs form 1040 v S. Irs form 1040 v real property interest, U. Irs form 1040 v S. Irs form 1040 v real property interest. Irs form 1040 v U. Irs form 1040 v S. Irs form 1040 v savings bonds, Income from U. Irs form 1040 v S. Irs form 1040 v Savings Bonds of residents of the Ryukyu Islands or the Trust Territory of the Pacific Islands. Irs form 1040 v U. Irs form 1040 v S. Irs form 1040 v territorial limits, Territorial limits. Irs form 1040 v U. Irs form 1040 v S. Irs form 1040 v Virgin Islands, U. Irs form 1040 v S. Irs form 1040 v Virgin Islands and American Samoa corporations. Irs form 1040 v Unexpected payment, Unexpected payment. Irs form 1040 v W Wages Paid to employees, Wages Paid to Employees— Graduated Withholding Pay that is not, Pay that is not wages. Irs form 1040 v When to withhold, When to withhold. Irs form 1040 v Withhold, amount to, Determination of amount to withhold. Irs form 1040 v Withhold, when to, When to withhold. Irs form 1040 v Withholding Agreements, QI withholding agreement. Irs form 1040 v , WP and WT withholding agreements. Irs form 1040 v , Withholding agreements. Irs form 1040 v , Income Code 43. Irs form 1040 v Alternative procedure, Alternative procedure. Irs form 1040 v Certificate, Withholding Certificates, Withholding certificate. Irs form 1040 v Rate pool, Pooled withholding information. Irs form 1040 v Real property, U. Irs form 1040 v S. Irs form 1040 v Real Property Interest Withholding agent Defined, Withholding Agent Liability, Liability for tax. Irs form 1040 v Returns required, Returns Required Tax deposit requirements, Depositing Withheld Taxes Withholding exemptions and reductions Dependent personal services, Graduated rates. Irs form 1040 v Exemption, Withholding exemption. Irs form 1040 v Final payment exemption, Final payment exemption. Irs form 1040 v Foreign governments, Foreign Governments and Certain Other Foreign Organizations International organizations, Foreign Governments and Certain Other Foreign Organizations Real property interest, Withholding Certificates Researchers, Tax treaties. Irs form 1040 v Scholarships and fellowship grants, Alternate withholding procedure. Irs form 1040 v Students, Tax treaties. Irs form 1040 v Withholding agreements, Withholding agreements. Irs form 1040 v , Income Code 43. Irs form 1040 v Prev  Up     Home   More Online Publications