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State Taxes

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State Taxes

State taxes 33. State taxes   Credit for the Elderly or the Disabled Table of Contents Introduction Useful Items - You may want to see: Are You Eligible for the Credit?Qualified Individual Income Limits How to Claim the CreditCredit Figured for You Credit Figured by You Introduction If you qualify, you may be able to reduce the tax you owe by taking the credit for the elderly or the disabled which is figured on Schedule R (Form 1040A or 1040). State taxes This chapter explains the following. State taxes Who qualifies for the credit for the elderly or the disabled. State taxes How to claim the credit. State taxes You may be able to take the credit for the elderly or the disabled if: You are age 65 or older at the end of 2013, or You retired on permanent and total disability and have taxable disability income. State taxes Useful Items - You may want to see: Publication 524 Credit for the Elderly or the Disabled 554 Tax Guide for Seniors Form (and Instruction) Schedule R (Form 1040A or 1040) Credit for the Elderly or the Disabled Are You Eligible for the Credit? You can take the credit for the elderly or the disabled if you meet both of the following requirements. State taxes You are a qualified individual. State taxes Your income is not more than certain limits. State taxes You can use Figure 33-A and Table 33-1 as guides to see if you are eligible for the credit. State taxes Use Figure 33-A first to see if you are a qualified individual. State taxes If you are, go to Table 33-1 to make sure your income is not too high to take the credit. State taxes You can take the credit only if you file Form 1040 or Form 1040A. State taxes You cannot take the credit if you file Form 1040EZ. State taxes Qualified Individual You are a qualified individual for this credit if you are a U. State taxes S. State taxes citizen or resident alien, and either of the following applies. State taxes You were age 65 or older at the end of 2013. State taxes You were under age 65 at the end of 2013 and all three of the following statements are true. State taxes You retired on permanent and total disability (explained later). State taxes You received taxable disability income for 2013. State taxes On January 1, 2013, you had not reached mandatory retirement age (defined later under Disability income ). State taxes Age 65. State taxes   You are considered to be age 65 on the day before your 65th birthday. State taxes Therefore, if you were born on January 1, 1949, you are considered to be age 65 at the end of 2013. State taxes U. State taxes S. State taxes Citizen or Resident Alien You must be a U. State taxes S. State taxes citizen or resident alien (or be treated as a resident alien) to take the credit. State taxes Generally, you cannot take the credit if you were a nonresident alien at any time during the tax year. State taxes Exceptions. State taxes   You may be able to take the credit if you are a nonresident alien who is married to a U. State taxes S. State taxes citizen or resident alien at the end of the tax year and you and your spouse choose to treat you as a U. State taxes S. State taxes resident alien. State taxes If you make that choice, both you and your spouse are taxed on your worldwide incomes. State taxes If you were a nonresident alien at the beginning of the year and a resident alien at the end of the year, and you were married to a U. State taxes S. State taxes citizen or resident alien at the end of the year, you may be able to choose to be treated as a U. State taxes S. State taxes resident alien for the entire year. State taxes In that case, you may be allowed to take the credit. State taxes For information on these choices, see chapter 1 of Publication 519, U. State taxes S. State taxes Tax Guide for Aliens. State taxes Married Persons Generally, if you are married at the end of the tax year, you and your spouse must file a joint return to take the credit. State taxes However, if you and your spouse did not live in the same household at any time during the tax year, you can file either a joint return or separate returns and still take the credit. State taxes Head of household. State taxes   You can file as head of household and qualify to take the credit, even if your spouse lived with you during the first 6 months of the year, if you meet certain tests. State taxes See Head of Household in chapter 2 for the tests you must meet. State taxes Under Age 65 If you are under age 65 at the end of 2013, you can qualify for the credit only if you are retired on permanent and total disability (discussed next) and have taxable disability income (discussed later under Disability income ). State taxes You are retired on permanent and total disability if: You were permanently and totally disabled when you retired, and You retired on disability before the close of the tax year. State taxes Even if you do not retire formally, you may be considered retired on disability when you have stopped working because of your disability. State taxes If you retired on disability before 1977, and were not permanently and totally disabled at the time, you can qualify for the credit if you were permanently and totally disabled on January 1, 1976, or January 1, 1977. State taxes Permanent and total disability. State taxes    You are permanently and totally disabled if you cannot engage in any substantial gainful activity because of your physical or mental condition. State taxes A qualified physician must certify that the condition has lasted or can be expected to last continuously for 12 months or more, or that the condition can be expected to result in death. State taxes See Physician's statement , later. State taxes Substantial gainful activity. State taxes   Substantial gainful activity is the performance of significant duties over a reasonable period of time while working for pay or profit, or in work generally done for pay or profit. State taxes Full-time work (or part-time work done at your employer's convenience) in a competitive work situation for at least the minimum wage conclusively shows that you are able to engage in substantial gainful activity. State taxes   Substantial gainful activity is not work you do to take care of yourself or your home. State taxes It is not unpaid work on hobbies, institutional therapy or training, school attendance, clubs, social programs, and similar activities. State taxes However, doing this kind of work may show that you are able to engage in substantial gainful activity. State taxes    The fact that you have not worked for some time is not, of itself, conclusive evidence that you cannot engage in substantial gainful activity. State taxes Sheltered employment. State taxes   Certain work offered at qualified locations to physically or mentally impaired persons is considered sheltered employment. State taxes These qualified locations are in sheltered workshops, hospitals, and similar institutions, homebound programs, and Department of Veterans Affairs (VA) sponsored homes. State taxes   Compared to commercial employment, pay is lower for sheltered employment. State taxes Therefore, one usually does not look for sheltered employment if he or she can get other employment. State taxes The fact that one has accepted sheltered employment is not proof of the person's ability to engage in substantial gainful activity. State taxes Physician's statement. State taxes   If you are under age 65, you must have your physician complete a statement certifying that you were permanently and totally disabled on the date you retired. State taxes You can use the statement in the Instructions for Schedule R. State taxes    Figure 33-A. State taxes Are You a Qualified Individual? This image is too large to be displayed in the current screen. State taxes Please click the link to view the image. State taxes Figure 33-A Are You a Qualified Individual?   You do not have to file this statement with your Form 1040 or Form 1040A, but you must keep it for your records. State taxes Veterans. State taxes   If the Department of Veterans Affairs (VA) certifies that you are permanently and totally disabled, you can substitute VA Form 21-0172, Certification of Permanent and Total Disability, for the physician's statement you are required to keep. State taxes VA Form 21-0172 must be signed by a person authorized by the VA to do so. State taxes You can get this form from your local VA regional office. State taxes Physician's statement obtained in earlier year. State taxes   If you got a physician's statement in an earlier year and, due to your continued disabled condition, you were unable to engage in any substantial gainful activity during 2013, you may not need to get another physician's statement for 2013. State taxes For a detailed explanation of the conditions you must meet, see the instructions for Schedule R, Part II. State taxes If you meet the required conditions, check the box on your Schedule R, Part II, line 2. State taxes   If you checked box 4, 5, or 6 in Part I of Schedule R, enter in the space above the box on line 2 in Part II the first name(s) of the spouse(s) for whom the box is checked. State taxes Table 33-1. State taxes Income Limits IF your filing status is . State taxes . State taxes . State taxes THEN, even if you qualify (see Figure 33-A ), you CANNOT take the credit if. State taxes . State taxes . State taxes   Your adjusted gross income (AGI)* is equal to or more than. State taxes . State taxes . State taxes     OR the total of your nontaxable social security and other nontaxable pension(s), annuities, or disability income is equal to or more than. State taxes . State taxes . State taxes   single, head of household, or qualifying widow(er) with dependent child   $17,500     $5,000   married filing jointly and only one spouse qualifies in Figure 33-A   $20,000     $5,000   married filing jointly and both spouses qualify in Figure 33-A   $25,000     $7,500   married filing separately and you lived apart from your spouse for all of 2013   $12,500     $3,750   * AGI is the amount on Form 1040A, line 22, or Form 1040, line 38. State taxes Disability income. State taxes   If you are under age 65, you must also have taxable disability income to qualify for the credit. State taxes Disability income must meet both of the following requirements. State taxes It must be paid under your employer's accident or health plan or pension plan. State taxes It must be included in your income as wages (or payments instead of wages) for the time you are absent from work because of permanent and total disability. State taxes Payments that are not disability income. State taxes   Any payment you receive from a plan that does not provide for disability retirement is not disability income. State taxes Any lump-sum payment for accrued annual leave that you receive when you retire on disability is a salary payment and is not disability income. State taxes   For purposes of the credit for the elderly or the disabled, disability income does not include amounts you receive after you reach mandatory retirement age. State taxes Mandatory retirement age is the age set by your employer at which you would have had to retire, had you not become disabled. State taxes Income Limits To determine if you can claim the credit, you must consider two income limits. State taxes The first limit is the amount of your adjusted gross income (AGI). State taxes The second limit is the amount of nontaxable social security and other nontaxable pensions, annuities, or disability income you received. State taxes The limits are shown in Table 33-1. State taxes If your AGI and nontaxable pensions, annuities, or disability income are less than the income limits, you may be able to claim the credit. State taxes See How to Claim the Credit , later. State taxes If either your AGI or your nontaxable pensions, annuities, or disability income are equal to or more than the income limits, you cannot take the credit. State taxes How to Claim the Credit You can figure the credit yourself or the Internal Revenue Service will figure it for you. State taxes Credit Figured for You If you choose to have the IRS figure the credit for you, read the following discussion for the form you will file (Form 1040 or 1040A). State taxes If you want the IRS to figure your tax, see chapter 30. State taxes Form 1040. State taxes   If you want the IRS to figure your credit, see Form 1040 Line Entries under Tax Figured by IRS in chapter 30. State taxes Form 1040A. State taxes   If you want the IRS to figure your credit, see Form 1040A Line Entries under Tax Figured by IRS in chapter 30. State taxes Credit Figured by You If you choose to figure the credit yourself, fill out the front of Schedule R. State taxes Next, fill out Schedule R, Part III. State taxes If you file Form 1040A, enter the amount from Schedule R, line 22, on Form 1040A, line 30. State taxes If you file Form 1040, include the amount from Schedule R, line 22, on line 53; check box c, and enter “Sch R” on the line next to that box. State taxes For a step-by-step discussion about filling out Part III of Schedule R, see Figuring the Credit Yourself in Publication 524. State taxes Limit on credit. State taxes   The amount of the credit you can claim is generally limited to the amount of your tax. State taxes Use the Credit Limit Worksheet in the Instructions for Schedule R to determine if your credit is limited. State taxes Prev  Up  Next   Home   More Online Publications
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The State Taxes

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