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Tax Forms 1040 Ez

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Tax Forms 1040 Ez

Tax forms 1040 ez 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. Tax forms 1040 ez S. Tax forms 1040 ez Taxpayer Identification NumbersUnexpected payment. Tax forms 1040 ez Depositing Withheld TaxesWhen Deposits Are Required Adjustment for Overwithholding Returns RequiredJoint owners. Tax forms 1040 ez Electronic reporting. Tax forms 1040 ez Partnership Withholding on Effectively Connected IncomeWho Must Withhold Foreign Partner Publicly Traded Partnerships U. Tax forms 1040 ez S. Tax forms 1040 ez Real Property InterestForeign corporations. Tax forms 1040 ez Domestic corporations. Tax forms 1040 ez U. Tax forms 1040 ez S. Tax forms 1040 ez real property holding corporations. Tax forms 1040 ez Partnerships. Tax forms 1040 ez Trusts and estates. Tax forms 1040 ez Domestically controlled QIE. Tax forms 1040 ez Late filing of certifications or notices. Tax forms 1040 ez Certifications. Tax forms 1040 ez Liability of agent or qualified substitute. Tax forms 1040 ez Reporting and Paying the Tax Withholding Certificates Tax Treaty TablesTable 1 Table 2 Table 3 How To Get Tax HelpLow Income Taxpayer Clinics (LITCs). Tax forms 1040 ez Withholding of Tax In most cases, a foreign person is subject to U. Tax forms 1040 ez S. Tax forms 1040 ez tax on its U. Tax forms 1040 ez S. Tax forms 1040 ez source income. Tax forms 1040 ez Most types of U. Tax forms 1040 ez S. Tax forms 1040 ez source income received by a foreign person are subject to U. Tax forms 1040 ez S. Tax forms 1040 ez tax of 30%. Tax forms 1040 ez 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. Tax forms 1040 ez The tax is generally withheld (NRA withholding) from the payment made to the foreign person. Tax forms 1040 ez 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. Tax forms 1040 ez In most cases, NRA withholding describes the withholding regime that requires withholding on a payment of U. Tax forms 1040 ez S. Tax forms 1040 ez source income. Tax forms 1040 ez Payments to foreign persons, including nonresident alien individuals, foreign entities, and governments, may be subject to NRA withholding. Tax forms 1040 ez NRA withholding does not include withholding under section 1445 of the Code (see U. Tax forms 1040 ez S. Tax forms 1040 ez Real Property Interest, later) or under section 1446 of the Code (see Partnership Withholding on Effectively Connected Income , later). Tax forms 1040 ez A withholding agent (defined next) is the person responsible for withholding on payments made to a foreign person. Tax forms 1040 ez However, a withholding agent that can reliably associate the payment with documentation (discussed later) from a U. Tax forms 1040 ez S. Tax forms 1040 ez person is not required to withhold. Tax forms 1040 ez 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. Tax forms 1040 ez Withholding Agent You are a withholding agent if you are a U. Tax forms 1040 ez S. Tax forms 1040 ez 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. Tax forms 1040 ez 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. Tax forms 1040 ez S. Tax forms 1040 ez branch of certain foreign banks and insurance companies. Tax forms 1040 ez 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. Tax forms 1040 ez Although several persons may be withholding agents for a single payment, the full tax is required to be withheld only once. Tax forms 1040 ez In most cases, the U. Tax forms 1040 ez S. Tax forms 1040 ez person who pays an amount subject to NRA withholding is the person responsible for withholding. Tax forms 1040 ez However, other persons may be required to withhold. Tax forms 1040 ez 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. Tax forms 1040 ez 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. Tax forms 1040 ez Liability for tax. Tax forms 1040 ez   As a withholding agent, you are personally liable for any tax required to be withheld. Tax forms 1040 ez This liability is independent of the tax liability of the foreign person to whom the payment is made. Tax forms 1040 ez If you fail to withhold and the foreign payee fails to satisfy its U. Tax forms 1040 ez S. Tax forms 1040 ez tax liability, then both you and the foreign person are liable for tax, as well as interest and any applicable penalties. Tax forms 1040 ez   The applicable tax will be collected only once. Tax forms 1040 ez If the foreign person satisfies its U. Tax forms 1040 ez S. Tax forms 1040 ez tax liability, you are not liable for the tax but remain liable for any interest and penalties for failure to withhold. Tax forms 1040 ez Determination of amount to withhold. Tax forms 1040 ez   You must withhold on the gross amount subject to NRA withholding. Tax forms 1040 ez You cannot reduce the gross amount by any deductions. Tax forms 1040 ez However, see Scholarships and Fellowship Grants and Pay for Personal Services Performed , later, for when a deduction for a personal exemption may be allowed. Tax forms 1040 ez   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. Tax forms 1040 ez In no case, however, should you withhold more than 30% of the total amount paid. Tax forms 1040 ez Or, you may make a reasonable estimate of the amount from U. Tax forms 1040 ez S. Tax forms 1040 ez sources and put a corresponding part of the amount due in escrow until the amount from U. Tax forms 1040 ez S. Tax forms 1040 ez sources can be determined, at which time withholding becomes due. Tax forms 1040 ez When to withhold. Tax forms 1040 ez   Withholding is required at the time you make a payment of an amount subject to withholding. Tax forms 1040 ez 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. Tax forms 1040 ez A payment is considered made to a person if it is paid for that person's benefit. Tax forms 1040 ez 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. Tax forms 1040 ez A payment also is considered made to a person if it is made to that person's agent. Tax forms 1040 ez   A U. Tax forms 1040 ez S. Tax forms 1040 ez partnership should withhold when any distributions that include amounts subject to withholding are made. Tax forms 1040 ez However, if a foreign partner's distributive share of income subject to withholding is not actually distributed, the U. Tax forms 1040 ez S. Tax forms 1040 ez 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. Tax forms 1040 ez If the distributable amount consists of effectively connected income, see Partnership Withholding on Effectively Connected Income , later. Tax forms 1040 ez A U. Tax forms 1040 ez S. Tax forms 1040 ez 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. Tax forms 1040 ez To the extent a U. Tax forms 1040 ez S. Tax forms 1040 ez 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. Tax forms 1040 ez 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. Tax forms 1040 ez (See Returns Required , later. Tax forms 1040 ez ) 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. Tax forms 1040 ez Form 1099 reporting and backup withholding. Tax forms 1040 ez    You also may be responsible as a payer for reporting on Form 1099 payments made to a U. Tax forms 1040 ez S. Tax forms 1040 ez person. Tax forms 1040 ez You must withhold 28% (backup withholding rate) from a reportable payment made to a U. Tax forms 1040 ez S. Tax forms 1040 ez person that is subject to Form 1099 reporting if any of the following apply. Tax forms 1040 ez The U. Tax forms 1040 ez S. Tax forms 1040 ez person has not provided its taxpayer identification number (TIN) in the manner required. Tax forms 1040 ez The IRS notifies you that the TIN furnished by the payee is incorrect. Tax forms 1040 ez There has been a notified payee underreporting. Tax forms 1040 ez There has been a payee certification failure. Tax forms 1040 ez In most cases, a TIN must be provided by a U. Tax forms 1040 ez S. Tax forms 1040 ez non-exempt recipient on Form W-9, Request for Taxpayer Identification Number and Certification. Tax forms 1040 ez A payer files a tax return on Form 945, Annual Return of Withheld Federal Income Tax, for backup withholding. Tax forms 1040 ez 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. Tax forms 1040 ez S. Tax forms 1040 ez person. Tax forms 1040 ez For example, you are required to report income paid to a foreign intermediary or flow-through entity that collects for a U. Tax forms 1040 ez S. Tax forms 1040 ez person subject to Form 1099 reporting. Tax forms 1040 ez See Identifying the Payee , later, for more information. Tax forms 1040 ez Also see Section S. Tax forms 1040 ez 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. Tax forms 1040 ez 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. Tax forms 1040 ez Wages paid to employees. Tax forms 1040 ez   If you are the employer of a nonresident alien, you generally must withhold taxes at graduated rates. Tax forms 1040 ez See Pay for Personal Services Performed , later. Tax forms 1040 ez Effectively connected income by partnerships. Tax forms 1040 ez   A withholding agent that is a partnership (whether U. Tax forms 1040 ez S. Tax forms 1040 ez or foreign) is also responsible for withholding on its income effectively connected with a U. Tax forms 1040 ez S. Tax forms 1040 ez trade or business that is allocable to foreign partners. Tax forms 1040 ez See Partnership Withholding on Effectively Connected Income , later, for more information. Tax forms 1040 ez U. Tax forms 1040 ez S. Tax forms 1040 ez real property interest. Tax forms 1040 ez   A withholding agent also may be responsible for withholding if a foreign person transfers a U. Tax forms 1040 ez S. Tax forms 1040 ez real property interest to the agent, or if it is a corporation, partnership, trust, or estate that distributes a U. Tax forms 1040 ez S. Tax forms 1040 ez real property interest to a shareholder, partner, or beneficiary that is a foreign person. Tax forms 1040 ez See U. Tax forms 1040 ez S. Tax forms 1040 ez Real Property Interest , later. Tax forms 1040 ez Persons Subject to NRA Withholding NRA withholding applies only to payments made to a payee that is a foreign person. Tax forms 1040 ez It does not apply to payments made to U. Tax forms 1040 ez S. Tax forms 1040 ez persons. Tax forms 1040 ez Usually, you determine the payee's status as a U. Tax forms 1040 ez S. Tax forms 1040 ez or foreign person based on the documentation that person provides. Tax forms 1040 ez See Documentation , later. Tax forms 1040 ez 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. Tax forms 1040 ez 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. Tax forms 1040 ez However, there are situations in which the payee is a person other than the one to whom you actually make a payment. Tax forms 1040 ez U. Tax forms 1040 ez S. Tax forms 1040 ez agent of foreign person. Tax forms 1040 ez   If you make a payment to a U. Tax forms 1040 ez S. Tax forms 1040 ez person and you have actual knowledge that the U. Tax forms 1040 ez S. Tax forms 1040 ez person is receiving the payment as an agent of a foreign person, you must treat the payment as made to the foreign person. Tax forms 1040 ez However, if the U. Tax forms 1040 ez S. Tax forms 1040 ez 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. Tax forms 1040 ez   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. Tax forms 1040 ez S. Tax forms 1040 ez person and not as a payment to a foreign person. Tax forms 1040 ez You may be required to report the payment on Form 1099 and, if applicable, backup withhold. Tax forms 1040 ez Disregarded entities. Tax forms 1040 ez   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. Tax forms 1040 ez The payee of a payment made to a disregarded entity is the owner of the entity. Tax forms 1040 ez   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. Tax forms 1040 ez   If the owner is a U. Tax forms 1040 ez S. Tax forms 1040 ez person, you do not apply NRA withholding. Tax forms 1040 ez However, you may be required to report the payment on Form 1099 and, if applicable, backup withhold. Tax forms 1040 ez 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. Tax forms 1040 ez Flow-Through Entities The payees of payments (other than income effectively connected with a U. Tax forms 1040 ez S. Tax forms 1040 ez trade or business) made to a foreign flow-through entity are the owners or beneficiaries of the flow-through entity. Tax forms 1040 ez This rule applies for purposes of NRA withholding and for Form 1099 reporting and backup withholding. Tax forms 1040 ez Income that is, or is deemed to be, effectively connected with the conduct of a U. Tax forms 1040 ez S. Tax forms 1040 ez trade or business of a flow-through entity is treated as paid to the entity. Tax forms 1040 ez All of the following are flow-through entities. Tax forms 1040 ez A foreign partnership (other than a withholding foreign partnership). Tax forms 1040 ez A foreign simple or foreign grantor trust (other than a withholding foreign trust). Tax forms 1040 ez A fiscally transparent entity receiving income for which treaty benefits are claimed. Tax forms 1040 ez See Fiscally transparent entity , later. Tax forms 1040 ez 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. Tax forms 1040 ez You also may be required to treat the entity as a flow-through entity under the presumption rules, discussed later. Tax forms 1040 ez You must determine whether the owners or beneficiaries of a flow-through entity are U. Tax forms 1040 ez S. Tax forms 1040 ez 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. Tax forms 1040 ez 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. Tax forms 1040 ez 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. Tax forms 1040 ez See Documentation and Presumption Rules , later. Tax forms 1040 ez Withholding foreign partnerships and withholding foreign trusts are not flow-through entities. Tax forms 1040 ez Foreign partnerships. Tax forms 1040 ez    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. Tax forms 1040 ez 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. Tax forms 1040 ez 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. Tax forms 1040 ez 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. Tax forms 1040 ez Example 1. Tax forms 1040 ez A nonwithholding foreign partnership has three partners: a nonresident alien individual; a foreign corporation; and a U. Tax forms 1040 ez S. Tax forms 1040 ez citizen. Tax forms 1040 ez You make a payment of U. Tax forms 1040 ez S. Tax forms 1040 ez source interest to the partnership. Tax forms 1040 ez 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. Tax forms 1040 ez S. Tax forms 1040 ez citizen. Tax forms 1040 ez The partnership also gives you a complete withholding statement that enables you to associate a part of the interest payment to each partner. Tax forms 1040 ez You must treat all three partners as the payees of the interest payment as if the payment were made directly to them. Tax forms 1040 ez Report the payment to the nonresident alien and the foreign corporation on Forms 1042-S. Tax forms 1040 ez Report the payment to the U. Tax forms 1040 ez S. Tax forms 1040 ez citizen on Form 1099-INT. Tax forms 1040 ez Example 2. Tax forms 1040 ez A nonwithholding foreign partnership has two partners: a foreign corporation and a nonwithholding foreign partnership. Tax forms 1040 ez The second partnership has two partners, both nonresident alien individuals. Tax forms 1040 ez You make a payment of U. Tax forms 1040 ez S. Tax forms 1040 ez source interest to the first partnership. Tax forms 1040 ez 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. Tax forms 1040 ez In addition, Forms W-8BEN from the partners are associated with the Form W-8IMY from the second partnership. Tax forms 1040 ez The Forms W-8IMY from the partnerships have complete withholding statements associated with them. Tax forms 1040 ez 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. Tax forms 1040 ez Example 3. Tax forms 1040 ez You make a payment of U. Tax forms 1040 ez S. Tax forms 1040 ez source dividends to a withholding foreign partnership. Tax forms 1040 ez The partnership has two partners, both foreign corporations. Tax forms 1040 ez 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. Tax forms 1040 ez You must treat the partnership as the payee of the dividends. Tax forms 1040 ez Foreign simple and grantor trust. Tax forms 1040 ez   A trust is foreign unless it meets both of the following tests. Tax forms 1040 ez A court within the United States is able to exercise primary supervision over the administration of the trust. Tax forms 1040 ez One or more U. Tax forms 1040 ez S. Tax forms 1040 ez persons have the authority to control all substantial decisions of the trust. Tax forms 1040 ez   In most cases, a foreign simple trust is a foreign trust that is required to distribute all of its income annually. Tax forms 1040 ez A foreign grantor trust is a foreign trust that is treated as a grantor trust under sections 671 through 679 of the Code. Tax forms 1040 ez   The payees of a payment made to a foreign simple trust are the beneficiaries of the trust. Tax forms 1040 ez The payees of a payment made to a foreign grantor trust are the owners of the trust. Tax forms 1040 ez 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. Tax forms 1040 ez 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. Tax forms 1040 ez Example. Tax forms 1040 ez A foreign simple trust has three beneficiaries: two nonresident alien individuals and a U. Tax forms 1040 ez S. Tax forms 1040 ez citizen. Tax forms 1040 ez You make a payment of interest to the foreign trust. Tax forms 1040 ez 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. Tax forms 1040 ez S. Tax forms 1040 ez citizen. Tax forms 1040 ez 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. Tax forms 1040 ez You must treat all three beneficiaries as the payees of the interest payment as if the payment were made directly to them. Tax forms 1040 ez Report the payment to the nonresident aliens on Forms 1042-S. Tax forms 1040 ez Report the payment to the U. Tax forms 1040 ez S. Tax forms 1040 ez citizen on Form 1099-INT. Tax forms 1040 ez Fiscally transparent entity. Tax forms 1040 ez   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. Tax forms 1040 ez 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. Tax forms 1040 ez ). Tax forms 1040 ez 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. Tax forms 1040 ez 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. Tax forms 1040 ez 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. Tax forms 1040 ez   The payees of a payment made to a fiscally transparent entity are the interest holders of the entity. Tax forms 1040 ez Example. Tax forms 1040 ez 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. Tax forms 1040 ez A has two interest holders, B and C. Tax forms 1040 ez B is a corporation organized under the laws of country Y. Tax forms 1040 ez C is a corporation organized under the laws of country Z. Tax forms 1040 ez Both countries Y and Z have an income tax treaty in force with the United States. Tax forms 1040 ez A receives royalty income from U. Tax forms 1040 ez S. Tax forms 1040 ez sources that is not effectively connected with the conduct of a trade or business in the United States. Tax forms 1040 ez For U. Tax forms 1040 ez S. Tax forms 1040 ez income tax purposes, A is treated as a partnership. Tax forms 1040 ez 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. Tax forms 1040 ez 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. Tax forms 1040 ez Accordingly, A is fiscally transparent in its jurisdiction, country X. Tax forms 1040 ez B and C are not fiscally transparent under the laws of their respective countries of incorporation. Tax forms 1040 ez 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. Tax forms 1040 ez 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. Tax forms 1040 ez S. Tax forms 1040 ez source royalty income for purposes of the U. Tax forms 1040 ez S. Tax forms 1040 ez -Y income tax treaty. Tax forms 1040 ez 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. Tax forms 1040 ez Therefore, A is not treated as fiscally transparent under the laws of country Z. Tax forms 1040 ez Accordingly, C is not treated as deriving its share of the U. Tax forms 1040 ez S. Tax forms 1040 ez source royalty income for purposes of the U. Tax forms 1040 ez S. Tax forms 1040 ez -Z income tax treaty. Tax forms 1040 ez 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. Tax forms 1040 ez This rule applies for purposes of NRA withholding and for Form 1099 reporting and backup withholding. Tax forms 1040 ez 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. Tax forms 1040 ez An intermediary is a custodian, broker, nominee, or any other person that acts as an agent for another person. Tax forms 1040 ez A foreign intermediary is either a qualified intermediary or a nonqualified intermediary. Tax forms 1040 ez 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. Tax forms 1040 ez You must determine whether the customers or account holders of a foreign intermediary are U. Tax forms 1040 ez S. Tax forms 1040 ez or foreign persons and, if the account holder or customer is foreign, whether a reduced rate of NRA withholding applies. Tax forms 1040 ez You make these determinations based on the foreign intermediary's Form W-8IMY and associated information and documentation. Tax forms 1040 ez 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. Tax forms 1040 ez See Documentation and Presumption Rules , later. Tax forms 1040 ez Nonqualified intermediary. Tax forms 1040 ez   A nonqualified intermediary (NQI) is any intermediary that is a foreign person and that is not a qualified intermediary. Tax forms 1040 ez The payees of a payment made to an NQI are the customers or account holders on whose behalf the NQI is acting. Tax forms 1040 ez Example. Tax forms 1040 ez You make a payment of interest to a foreign bank that is a nonqualified intermediary. Tax forms 1040 ez 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. Tax forms 1040 ez S. Tax forms 1040 ez person for whom the bank is collecting the payments. Tax forms 1040 ez 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. Tax forms 1040 ez The account holders are the payees of the interest payment. Tax forms 1040 ez 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. Tax forms 1040 ez S. Tax forms 1040 ez person on Form 1099-INT. Tax forms 1040 ez Qualified intermediary. Tax forms 1040 ez   A qualified intermediary (QI) is any foreign intermediary (or foreign branch of a U. Tax forms 1040 ez S. Tax forms 1040 ez intermediary) that has entered into a qualified intermediary withholding agreement (discussed later) with the IRS. Tax forms 1040 ez 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. Tax forms 1040 ez In this situation, the QI is required to withhold the tax. Tax forms 1040 ez You can determine whether a QI has assumed responsibility from the Form W-8IMY provided by the QI. Tax forms 1040 ez   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. Tax forms 1040 ez 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. Tax forms 1040 ez S. Tax forms 1040 ez person. Tax forms 1040 ez Branches of financial institutions. Tax forms 1040 ez   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. Tax forms 1040 ez The countries with approved KYC rules are listed on IRS. Tax forms 1040 ez gov. Tax forms 1040 ez QI withholding agreement. Tax forms 1040 ez   Foreign financial institutions and foreign branches of U. Tax forms 1040 ez S. Tax forms 1040 ez financial institutions can enter into an agreement with the IRS to be a qualified intermediary. Tax forms 1040 ez   A QI is entitled to certain simplified withholding and reporting rules. Tax forms 1040 ez In general, there are three major areas whereby intermediaries with QI status are afforded such simplified treatment. Tax forms 1040 ez   To apply for QI status, complete Form 14345, Qualified Intermediary Application, and Form SS-4, Application for Employer Identification Number. Tax forms 1040 ez These forms, and the procedures required to obtain a QI withholding agreement are available at www. Tax forms 1040 ez irs. Tax forms 1040 ez gov/Businesses/Corporations/Qualified-Intermediaries-(QI). Tax forms 1040 ez Documentation. Tax forms 1040 ez   A QI is not required to forward documentation obtained from foreign account holders to the U. Tax forms 1040 ez S. Tax forms 1040 ez withholding agent from whom the QI receives a payment of U. Tax forms 1040 ez S. Tax forms 1040 ez source income. Tax forms 1040 ez The QI maintains such documentation at its location and provides the U. Tax forms 1040 ez S. Tax forms 1040 ez withholding agent with withholding rate pools. Tax forms 1040 ez A withholding rate pool is a payment of a single type of income that is subject to a single rate of withholding. Tax forms 1040 ez   A QI is required to provide the U. Tax forms 1040 ez S. Tax forms 1040 ez withholding agent with information regarding U. Tax forms 1040 ez S. Tax forms 1040 ez persons subject to Form 1099 information reporting unless the QI assumes the primary obligation to do Form 1099 reporting and backup withholding. Tax forms 1040 ez   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. Tax forms 1040 ez 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. Tax forms 1040 ez Form 1042-S reporting. Tax forms 1040 ez   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. Tax forms 1040 ez Pooled basis reporting is not available for payments to certain account holders, such as a nonqualified intermediary or a flow-through entity (discussed earlier). Tax forms 1040 ez Collective refund procedures. Tax forms 1040 ez   A QI may seek a refund on behalf of its direct account holders. Tax forms 1040 ez 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. Tax forms 1040 ez U. Tax forms 1040 ez S. Tax forms 1040 ez branches of foreign banks and foreign insurance companies. Tax forms 1040 ez   Special rules apply to a U. Tax forms 1040 ez S. Tax forms 1040 ez branch of a foreign bank subject to Federal Reserve Board supervision or a foreign insurance company subject to state regulatory supervision. Tax forms 1040 ez If you agree to treat the branch as a U. Tax forms 1040 ez S. Tax forms 1040 ez person, you may treat the branch as a U. Tax forms 1040 ez S. Tax forms 1040 ez payee for a payment subject to NRA withholding provided you receive a Form W-8IMY from the U. Tax forms 1040 ez S. Tax forms 1040 ez branch on which the agreement is evidenced. Tax forms 1040 ez If you treat the branch as a U. Tax forms 1040 ez S. Tax forms 1040 ez payee, you are not required to withhold. Tax forms 1040 ez Even though you agree to treat the branch as a U. Tax forms 1040 ez S. Tax forms 1040 ez person, you must report the payment on Form 1042-S. Tax forms 1040 ez   A financial institution organized in a U. Tax forms 1040 ez S. Tax forms 1040 ez possession is treated as a U. Tax forms 1040 ez S. Tax forms 1040 ez branch. Tax forms 1040 ez The special rules discussed in this section apply to a possessions financial institution. Tax forms 1040 ez   If you are paying a U. Tax forms 1040 ez S. Tax forms 1040 ez 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. Tax forms 1040 ez S. Tax forms 1040 ez person for amounts subject to NRA withholding. Tax forms 1040 ez Consequently, amounts not subject to NRA withholding that are paid to a U. Tax forms 1040 ez S. Tax forms 1040 ez branch are not subject to Form 1099 reporting or backup withholding. Tax forms 1040 ez   Alternatively, a U. Tax forms 1040 ez S. Tax forms 1040 ez branch may provide you with a Form W-8IMY with which it associates the documentation of the persons on whose behalf it acts. Tax forms 1040 ez 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. Tax forms 1040 ez See Nonqualified Intermediaries under  Documentation, later. Tax forms 1040 ez   If the U. Tax forms 1040 ez S. Tax forms 1040 ez 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. Tax forms 1040 ez Withholding foreign partnership and foreign trust. Tax forms 1040 ez   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. Tax forms 1040 ez 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. Tax forms 1040 ez   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. Tax forms 1040 ez A WP or WT acting in that capacity must assume NRA withholding responsibility for these amounts. Tax forms 1040 ez 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. Tax forms 1040 ez WP and WT withholding agreements. Tax forms 1040 ez   The WP and WT withholding agreements and the application procedures for the agreements are in Revenue Procedure 2003-64. Tax forms 1040 ez Also see the following items. Tax forms 1040 ez Revenue Procedure 2004-21. Tax forms 1040 ez Revenue Procedure 2005-77. Tax forms 1040 ez Employer identification number (EIN). Tax forms 1040 ez   A completed Form SS-4 must be submitted with the application for being a WP or WT. Tax forms 1040 ez The WP or WT will be assigned a WP-EIN or WT-EIN to be used only when acting in that capacity. Tax forms 1040 ez Documentation. Tax forms 1040 ez   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. Tax forms 1040 ez 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. Tax forms 1040 ez The Form W-8IMY must contain the WP-EIN or WT-EIN. Tax forms 1040 ez Foreign Persons A payee is subject to NRA withholding only if it is a foreign person. Tax forms 1040 ez 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. Tax forms 1040 ez S. Tax forms 1040 ez person. Tax forms 1040 ez It also includes a foreign branch of a U. Tax forms 1040 ez S. Tax forms 1040 ez financial institution if the foreign branch is a qualified intermediary. Tax forms 1040 ez In most cases, the U. Tax forms 1040 ez S. Tax forms 1040 ez branch of a foreign corporation or partnership is treated as a foreign person. Tax forms 1040 ez Nonresident alien. Tax forms 1040 ez   A nonresident alien is an individual who is not a U. Tax forms 1040 ez S. Tax forms 1040 ez citizen or a resident alien. Tax forms 1040 ez A resident of a foreign country under the residence article of an income tax treaty is a nonresident alien individual for purposes of withholding. Tax forms 1040 ez Married to U. Tax forms 1040 ez S. Tax forms 1040 ez citizen or resident alien. Tax forms 1040 ez   Nonresident alien individuals married to U. Tax forms 1040 ez S. Tax forms 1040 ez citizens or resident aliens may choose to be treated as resident aliens for certain income tax purposes. Tax forms 1040 ez However, these individuals are still subject to the NRA withholding rules that apply to nonresident aliens for all income except wages. Tax forms 1040 ez Wages paid to these individuals are subject to graduated withholding. Tax forms 1040 ez See Wages Paid to Employees—Graduated Withholding . Tax forms 1040 ez Resident alien. Tax forms 1040 ez   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. Tax forms 1040 ez Green card test. Tax forms 1040 ez 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. Tax forms 1040 ez This is known as the green card test because these aliens hold immigrant visas (also known as green cards). Tax forms 1040 ez Substantial presence test. Tax forms 1040 ez An alien is considered a resident alien if the individual meets the substantial presence test for the calendar year. Tax forms 1040 ez 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. Tax forms 1040 ez   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. Tax forms 1040 ez This exception is for a limited period of time. Tax forms 1040 ez   For more information on resident and nonresident status, the tests for residence, and the exceptions to them, see Publication 519. Tax forms 1040 ez Note. Tax forms 1040 ez   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. Tax forms 1040 ez For more information on making adjustments, see chapter 13 of Publication 15 (Circular E). Tax forms 1040 ez Resident of a U. Tax forms 1040 ez S. Tax forms 1040 ez possession. Tax forms 1040 ez   A bona fide resident of Puerto Rico, the U. Tax forms 1040 ez S. Tax forms 1040 ez Virgin Islands, Guam, the Commonwealth of the Northern Mariana Islands (CNMI), or American Samoa who is not a U. Tax forms 1040 ez S. Tax forms 1040 ez citizen or a U. Tax forms 1040 ez S. Tax forms 1040 ez national is treated as a nonresident alien for the withholding rules explained here. Tax forms 1040 ez 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. Tax forms 1040 ez   For more information, see Publication 570, Tax Guide for Individuals With Income From U. Tax forms 1040 ez S. Tax forms 1040 ez Possessions. Tax forms 1040 ez Foreign corporations. Tax forms 1040 ez   A foreign corporation is one that does not fit the definition of a domestic corporation. Tax forms 1040 ez 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. Tax forms 1040 ez Guam or Northern Mariana Islands corporations. Tax forms 1040 ez   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). Tax forms 1040 ez Note. Tax forms 1040 ez   The provisions discussed below under U. Tax forms 1040 ez S. Tax forms 1040 ez 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. Tax forms 1040 ez U. Tax forms 1040 ez S. Tax forms 1040 ez Virgin Islands and American Samoa corporations. Tax forms 1040 ez   A corporation created or organized in, or under the laws of, the U. Tax forms 1040 ez S. Tax forms 1040 ez 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. Tax forms 1040 ez S. Tax forms 1040 ez 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. Tax forms 1040 ez S. Tax forms 1040 ez Virgin Islands, American Samoa, Guam, the CNMI, or the United States. Tax forms 1040 ez Foreign private foundations. Tax forms 1040 ez   A private foundation that was created or organized under the laws of a foreign country is a foreign private foundation. Tax forms 1040 ez 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. Tax forms 1040 ez Other foreign organizations, associations, and charitable institutions. Tax forms 1040 ez   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. Tax forms 1040 ez 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. Tax forms 1040 ez   Payments to these organizations, however, must be reported on Form 1042-S, even though no tax is withheld. Tax forms 1040 ez   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. Tax forms 1040 ez U. Tax forms 1040 ez S. Tax forms 1040 ez branches of foreign persons. Tax forms 1040 ez   In most cases, a payment to a U. Tax forms 1040 ez S. Tax forms 1040 ez branch of a foreign person is a payment made to the foreign person. Tax forms 1040 ez However, you may treat payments to U. Tax forms 1040 ez S. Tax forms 1040 ez branches of foreign banks and foreign insurance companies (discussed earlier) that are subject to U. Tax forms 1040 ez S. Tax forms 1040 ez regulatory supervision as payments made to a U. Tax forms 1040 ez S. Tax forms 1040 ez person, if you and the U. Tax forms 1040 ez S. Tax forms 1040 ez branch have agreed to do so, and if their agreement is evidenced by a withholding certificate, Form W-8IMY. Tax forms 1040 ez For this purpose, a financial institution organized under the laws of a U. Tax forms 1040 ez S. Tax forms 1040 ez possession is treated as a U. Tax forms 1040 ez S. Tax forms 1040 ez branch. Tax forms 1040 ez 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. Tax forms 1040 ez The payee is a U. Tax forms 1040 ez S. Tax forms 1040 ez person. Tax forms 1040 ez The payee is a foreign person that is the beneficial owner of the income and is entitled to a reduced rate of withholding. Tax forms 1040 ez In most cases, you must get the documentation before you make the payment. Tax forms 1040 ez The documentation is not valid if you know, or have reason to know, that it is unreliable or incorrect. Tax forms 1040 ez See Standards of Knowledge , later. Tax forms 1040 ez If you cannot reliably associate a payment with valid documentation, you must use the presumption rules discussed later. Tax forms 1040 ez 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. Tax forms 1040 ez The specific types of documentation are discussed in this section. Tax forms 1040 ez However, see Withholding on Specific Income , later, as well as the instructions to the particular forms. Tax forms 1040 ez 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. Tax forms 1040 ez Section 1446 withholding. Tax forms 1040 ez   Under section 1446 of the Code, a partnership must withhold tax on its effectively connected income allocable to a foreign partner. Tax forms 1040 ez 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. Tax forms 1040 ez 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. Tax forms 1040 ez Joint owners. Tax forms 1040 ez    If you make a payment to joint owners, you need to get documentation from each owner. Tax forms 1040 ez Form W-9. Tax forms 1040 ez   In most cases, you can treat the payee as a U. Tax forms 1040 ez S. Tax forms 1040 ez person if the payee gives you a Form W-9. Tax forms 1040 ez The Form W-9 can be used only by a U. Tax forms 1040 ez S. Tax forms 1040 ez person and must contain the payee's taxpayer identification number (TIN). Tax forms 1040 ez If there is more than one owner, you may treat the total amount as paid to a U. Tax forms 1040 ez S. Tax forms 1040 ez person if any one of the owners gives you a Form W-9. Tax forms 1040 ez See U. Tax forms 1040 ez S. Tax forms 1040 ez Taxpayer Identification Numbers , later. Tax forms 1040 ez U. Tax forms 1040 ez S. Tax forms 1040 ez persons are not subject to NRA withholding, but may be subject to Form 1099 reporting and backup withholding. Tax forms 1040 ez Form W-8. Tax forms 1040 ez   In most cases, a foreign payee of the income should give you a form in the Form W-8 series. Tax forms 1040 ez Until further notice, you can rely upon Forms W-8 that contain a P. Tax forms 1040 ez O. Tax forms 1040 ez 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. Tax forms 1040 ez S. Tax forms 1040 ez person and that a street address is available. Tax forms 1040 ez You may rely on Forms W-8 for which there is a U. Tax forms 1040 ez S. Tax forms 1040 ez mailing address provided you received the form prior to December 31, 2001. Tax forms 1040 ez   If certain requirements are met, the foreign person can give you documentary evidence, rather than a Form W-8. Tax forms 1040 ez You can rely on documentary evidence in lieu of a Form W-8 for a payment made in a U. Tax forms 1040 ez S. Tax forms 1040 ez possession. Tax forms 1040 ez Other documentation. Tax forms 1040 ez   Other documentation may be required to claim an exemption from, or a reduced rate of, withholding on pay for personal services. Tax forms 1040 ez 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. Tax forms 1040 ez These forms are discussed in Pay for Personal Services Performed under Withholding on Specific Income. Tax forms 1040 ez 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. Tax forms 1040 ez Form W-8BEN, Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding. Tax forms 1040 ez   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. Tax forms 1040 ez   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. Tax forms 1040 ez 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. Tax forms 1040 ez Claiming treaty benefits. Tax forms 1040 ez   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. Tax forms 1040 ez S. Tax forms 1040 ez 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. Tax forms 1040 ez   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. Tax forms 1040 ez   An entity derives income for which it is claiming treaty benefits only if the entity is not treated as fiscally transparent for that income. Tax forms 1040 ez See Fiscally transparent entity discussed earlier under Flow-Through Entities. Tax forms 1040 ez   Limitations on benefits provisions generally prohibit third country residents from obtaining treaty benefits. Tax forms 1040 ez 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. Tax forms 1040 ez   The exemptions from, or reduced rates of, U. Tax forms 1040 ez S. Tax forms 1040 ez tax vary under each treaty. Tax forms 1040 ez You must check the provisions of the tax treaty that apply. Tax forms 1040 ez 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. Tax forms 1040 ez   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. Tax forms 1040 ez 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. Tax forms 1040 ez Exceptions to TIN requirement. Tax forms 1040 ez   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. Tax forms 1040 ez Income from marketable securities (discussed next). Tax forms 1040 ez Unexpected payments to an individual (discussed under U. Tax forms 1040 ez S. Tax forms 1040 ez Taxpayer Identification Numbers ). Tax forms 1040 ez Marketable securities. Tax forms 1040 ez   A Form W-8BEN provided to claim treaty benefits does not need a U. Tax forms 1040 ez S. Tax forms 1040 ez TIN if the foreign beneficial owner is claiming the benefits on income from marketable securities. Tax forms 1040 ez For this purpose, income from a marketable security consists of the following items. Tax forms 1040 ez Dividends and interest from stocks and debt obligations that are actively traded. Tax forms 1040 ez Dividends from any redeemable security issued by an investment company registered under the Investment Company Act of 1940 (mutual fund). Tax forms 1040 ez 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. Tax forms 1040 ez Income related to loans of any of the above securities. Tax forms 1040 ez Offshore accounts. Tax forms 1040 ez   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. Tax forms 1040 ez   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. Tax forms 1040 ez 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. Tax forms 1040 ez An offshore account is an account maintained at an office or branch of a U. Tax forms 1040 ez S. Tax forms 1040 ez or foreign bank or other financial institution at any location outside the United States. Tax forms 1040 ez   You may rely on documentary evidence given to you by a nonqualified intermediary or a flow-through entity with its Form W-8IMY. Tax forms 1040 ez This rule applies even though you make the payment to a nonqualified intermediary or flow-through entity in the United States. Tax forms 1040 ez 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. Tax forms 1040 ez Documentary evidence. Tax forms 1040 ez   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. Tax forms 1040 ez 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. Tax forms 1040 ez 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. Tax forms 1040 ez 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. Tax forms 1040 ez 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. Tax forms 1040 ez 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. Tax forms 1040 ez   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. Tax forms 1040 ez (See Effectively Connected Income , later. Tax forms 1040 ez )   Effectively connected income for which a valid Form W-8ECI has been provided is generally not subject to NRA withholding. Tax forms 1040 ez   If a partner submits this form to a partnership, the income claimed to be effectively connected with the conduct of a U. Tax forms 1040 ez S. Tax forms 1040 ez trade or business is subject to withholding under section 1446. Tax forms 1040 ez 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. Tax forms 1040 ez    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. Tax forms 1040 ez Form W-8EXP, Certificate of Foreign Government or Other Foreign Organization for United States Tax Withholding. Tax forms 1040 ez   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. Tax forms 1040 ez S. Tax forms 1040 ez 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. Tax forms 1040 ez   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. Tax forms 1040 ez   See Foreign Governments and Certain Other Foreign Organizations , later. Tax forms 1040 ez 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. Tax forms 1040 ez 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. Tax forms 1040 ez The additional information required depends on the type of intermediary or flow-through entity and the extent of the withholding responsibilities it assumes. Tax forms 1040 ez Form W-8IMY, Certificate of Foreign Intermediary, Foreign Flow-Through Entity, or Certain U. Tax forms 1040 ez S. Tax forms 1040 ez Branches for United States Tax Withholding. Tax forms 1040 ez   This form is used by foreign intermediaries and foreign flow-through entities, as well as certain U. Tax forms 1040 ez S. Tax forms 1040 ez 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. Tax forms 1040 ez S. Tax forms 1040 ez branch of a foreign bank or insurance company and either is agreeing to be treated as a U. Tax forms 1040 ez S. Tax forms 1040 ez 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. Tax forms 1040 ez For information on qualifying as an upper-tier foreign partnership, see Regulations section 1. Tax forms 1040 ez 1446-5. Tax forms 1040 ez Qualified Intermediaries In most cases, a QI is any foreign intermediary that has entered into a QI withholding agreement (discussed earlier) with the IRS. Tax forms 1040 ez 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. Tax forms 1040 ez The intermediary can claim that it is a QI until the IRS revokes its QI-EIN. Tax forms 1040 ez 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. Tax forms 1040 ez Responsibilities. Tax forms 1040 ez   Payments made to a QI that does not assume NRA withholding responsibility are treated as paid to its account holders and customers. Tax forms 1040 ez However, a QI is not required to provide you with documentation it obtains from its foreign account holders and customers. Tax forms 1040 ez Instead, it provides you with a withholding statement that contains withholding rate pool information. Tax forms 1040 ez 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. Tax forms 1040 ez A qualified intermediary is required to provide you with information regarding U. Tax forms 1040 ez S. Tax forms 1040 ez persons subject to Form 1099 reporting and to provide you withholding rate pool information separately for each such U. Tax forms 1040 ez S. Tax forms 1040 ez person unless it has assumed Form 1099 reporting and backup withholding responsibility. Tax forms 1040 ez For the alternative procedure for providing rate pool information for U. Tax forms 1040 ez S. Tax forms 1040 ez non-exempt persons, see the Form W-8IMY instructions. Tax forms 1040 ez   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. Tax forms 1040 ez   The extent to which you must have withholding rate pool information depends on the withholding and reporting obligations assumed by the QI. Tax forms 1040 ez Primary responsibility not assumed. Tax forms 1040 ez   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. Tax forms 1040 ez Unless the alternative procedure applies, the qualified intermediary must provide you with a separate withholding rate pool for each U. Tax forms 1040 ez S. Tax forms 1040 ez person subject to Form 1099 reporting and/or backup withholding. Tax forms 1040 ez 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. Tax forms 1040 ez Primary NRA withholding responsibility assumed. Tax forms 1040 ez   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. Tax forms 1040 ez S. Tax forms 1040 ez person, unless the alternative procedure applies, subject to Form 1099 reporting and/or backup withholding. Tax forms 1040 ez 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. Tax forms 1040 ez Primary NRA and Form 1099 responsibility assumed. Tax forms 1040 ez   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. Tax forms 1040 ez It is not necessary to associate the payment with withholding rate pools. Tax forms 1040 ez Example. Tax forms 1040 ez You make a payment of dividends to a QI. Tax forms 1040 ez 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. Tax forms 1040 ez S. Tax forms 1040 ez individual who provides it with a Form W-9. Tax forms 1040 ez Each customer is entitled to 20% of the dividend payment. Tax forms 1040 ez The QI does not assume any primary withholding responsibility. Tax forms 1040 ez 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. Tax forms 1040 ez S. Tax forms 1040 ez individual. Tax forms 1040 ez 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. Tax forms 1040 ez The part of the payment allocable to the U. Tax forms 1040 ez S. Tax forms 1040 ez individual (20%) is reportable on Form 1099-DIV. Tax forms 1040 ez Smaller partnerships and trusts. Tax forms 1040 ez   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. Tax forms 1040 ez It is a foreign partnership or foreign simple or grantor trust. Tax forms 1040 ez It is a direct account holder of the QI. Tax forms 1040 ez It does not have any partner, beneficiary, or owner that is a U. Tax forms 1040 ez S. Tax forms 1040 ez person or a pass- through partner, beneficiary, or owner. Tax forms 1040 ez   For information on these rules, see section 4A. Tax forms 1040 ez 01 of the QI agreement. Tax forms 1040 ez This is found in Appendix 3 of Revenue Procedure 2003-64. Tax forms 1040 ez Also see Revenue Procedure 2004-21. Tax forms 1040 ez Related partnerships and trusts. Tax forms 1040 ez    A QI may apply special rules to a related partnership or trust only if the partnership or trust meets the following conditions. Tax forms 1040 ez It is a foreign partnership or foreign simple or grantor trust. Tax forms 1040 ez 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. Tax forms 1040 ez For information on these rules, see section 4A. Tax forms 1040 ez 02 of the QI agreement. Tax forms 1040 ez This is found in Appendix 3 of Revenue Procedure 2003-64. Tax forms 1040 ez Also see Revenue Procedure 2005-77. Tax forms 1040 ez Nonqualified Intermediaries If you are making a payment to an NQI, foreign flow-through entity, or U. Tax forms 1040 ez S. Tax forms 1040 ez 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. Tax forms 1040 ez S. Tax forms 1040 ez branch), and You have sufficient information to report the payment on Form 1042-S or Form 1099, if reporting is required. Tax forms 1040 ez The NQI, flow-through entity, or U. Tax forms 1040 ez S. Tax forms 1040 ez branch must give you certain information on a withholding statement that is associated with the Form W-8IMY. Tax forms 1040 ez A withholding statement must be updated to keep the information accurate prior to each payment. Tax forms 1040 ez Withholding statement. Tax forms 1040 ez   In most cases, a withholding statement must contain the following information. Tax forms 1040 ez The name, address, and TIN (if any, or if required) of each person for whom documentation is provided. Tax forms 1040 ez The type of documentation (documentary evidence, Form W-8, or Form W-9) for every person for whom documentation has been provided. Tax forms 1040 ez The status of the person for whom the documentation has been provided, such as whether the person is a U. Tax forms 1040 ez S. Tax forms 1040 ez exempt recipient (U. Tax forms 1040 ez S. Tax forms 1040 ez person exempt from Form 1099 reporting), U. Tax forms 1040 ez S. Tax forms 1040 ez non-exempt recipient (U. Tax forms 1040 ez S. Tax forms 1040 ez person subject to Form 1099 reporting), or a foreign person. Tax forms 1040 ez 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. Tax forms 1040 ez S. Tax forms 1040 ez branch. Tax forms 1040 ez The type of recipient the person is, based on the recipient codes used on Form 1042-S. Tax forms 1040 ez Information allocating each payment, by income type, to each payee (including U. Tax forms 1040 ez S. Tax forms 1040 ez exempt and U. Tax forms 1040 ez S. Tax forms 1040 ez non-exempt recipients) for whom documentation has been provided. Tax forms 1040 ez The rate of withholding that applies to each foreign person to whom a payment is allocated. Tax forms 1040 ez A foreign payee's country of residence. Tax forms 1040 ez If a reduced rate of withholding is claimed, the basis for a reduced rate of withholding (for example, portfolio interest, treaty benefit, etc. Tax forms 1040 ez ). Tax forms 1040 ez 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. Tax forms 1040 ez The name, address, and TIN (if any) of any other NQI, flow-through entity, or U. Tax forms 1040 ez S. Tax forms 1040 ez branch from which the payee will directly receive a payment. Tax forms 1040 ez Any other information a withholding agent requests to fulfill its reporting and withholding obligations. Tax forms 1040 ez Alternative procedure. Tax forms 1040 ez   Under this alternative procedure the NQI can give you the information that allocates each payment to each foreign and U. Tax forms 1040 ez S. Tax forms 1040 ez exempt recipient by January 31 following the calendar year of payment, rather than prior to the payment being made as otherwise required. Tax forms 1040 ez 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. Tax forms 1040 ez You must receive the withholding statement with all the required information (other than item 5) prior to making the payment. Tax forms 1040 ez    This alternative procedure cannot be used for payments to U. Tax forms 1040 ez S. Tax forms 1040 ez non-exempt recipients. Tax forms 1040 ez Therefore, an NQI must always provide you with allocation information for all U. Tax forms 1040 ez S. Tax forms 1040 ez non-exempt recipients prior to a payment being made. Tax forms 1040 ez Pooled withholding information. Tax forms 1040 ez   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. Tax forms 1040 ez 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. Tax forms 1040 ez 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). Tax forms 1040 ez 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. Tax forms 1040 ez Failure to provide allocation information. Tax forms 1040 ez   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. Tax forms 1040 ez You must treat the payees as undocumented and apply the presumption rules, discussed later in Presumption Rules . Tax forms 1040 ez An NQI is deemed to have f
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The Tax Forms 1040 Ez

Tax forms 1040 ez Publication 530 - Introductory Material Table of Contents What's New Reminders IntroductionOrdering forms and publications. Tax forms 1040 ez Tax questions. Tax forms 1040 ez Useful Items - You may want to see: What's New Simplified method for business use of home deduction. Tax forms 1040 ez  The IRS now provides a simplified method to determine your expenses for business use of your home. Tax forms 1040 ez For more information, see the Instructions for Schedule C (Form 1040). Tax forms 1040 ez Reminders Future developments. Tax forms 1040 ez  For the latest information about developments related to Publication 530, such as legislation enacted after it was published, go to www. Tax forms 1040 ez irs. Tax forms 1040 ez gov/pub530. Tax forms 1040 ez Residential energy credits. Tax forms 1040 ez  You may be able to take a credit if you made energy saving improvements to your home located in the United States in 2013. Tax forms 1040 ez See Form 5695, Residential Energy Credits, for more information. Tax forms 1040 ez Home Affordable Modification Program (HAMP). Tax forms 1040 ez  If you benefit from Pay-for-Performance Success Payments, the payments are not taxable under HAMP. Tax forms 1040 ez Hardest Hit Fund and Emergency Homeowners' Loan Programs. Tax forms 1040 ez  If you are a homeowner who received assistance under a State Housing Finance Agency Hardest Hit Fund program or an Emergency Homeowners' Loan Program, you may be able to deduct all of the payments you made on your mortgage during the year. Tax forms 1040 ez For details, see Hardest Hit Fund and Emergency Homeowners' Loan Programs under What You Can and Cannot Deduct, later. Tax forms 1040 ez Mortgage debt forgiveness. Tax forms 1040 ez  You can exclude from gross income any discharges of qualified principal residence indebtedness made after 2006 and before 2014. Tax forms 1040 ez You must reduce the basis of your principal residence (but not below zero) by the amount you exclude. Tax forms 1040 ez See Discharges of qualified principal residence indebtedness , later, and Form 982, Reduction of Tax Attributes Due to Discharge of Indebtedness (and Section 1082 Basis Adjustment), for more information. Tax forms 1040 ez Repayment of first-time homebuyer credit. Tax forms 1040 ez  Generally, you must repay any credit you claimed for a home you bought if you disposed of the home or it ceased to be your main home in 2013. Tax forms 1040 ez If you bought the home in 2008 and you owned and used it as your main home for all of 2013, you generally must continue repaying the credit with your 2013 tax return, but you do not have to attach Form 5405, Repayment of the First-Time Homebuyer Credit. Tax forms 1040 ez See Form 5405 and its instructions for details and for exceptions to the repayment rule. Tax forms 1040 ez Photographs of missing children. Tax forms 1040 ez  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Tax forms 1040 ez Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Tax forms 1040 ez You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Tax forms 1040 ez Introduction This publication provides tax information for homeowners. Tax forms 1040 ez Your home may be a house, condominium, cooperative apartment, mobile home, houseboat, or house trailer that contains sleeping space and toilet and cooking facilities. Tax forms 1040 ez The following topics are explained. Tax forms 1040 ez How you treat items such as settlement and closing costs, real estate taxes, sales taxes, home mortgage interest, and repairs. Tax forms 1040 ez What you can and cannot deduct on your tax return. Tax forms 1040 ez The tax credit you can claim if you received a mortgage credit certificate when you bought your home. Tax forms 1040 ez Why you should keep track of adjustments to the basis of your home. Tax forms 1040 ez (Your home's basis generally is what it cost; adjustments include the cost of any improvements you might make. Tax forms 1040 ez ) What records you should keep as proof of the basis and adjusted basis. Tax forms 1040 ez Comments and suggestions. Tax forms 1040 ez   We welcome your comments about this publication and your suggestions for future editions. Tax forms 1040 ez   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Tax forms 1040 ez NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Tax forms 1040 ez Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Tax forms 1040 ez   You can send your comments from www. Tax forms 1040 ez irs. Tax forms 1040 ez gov/formspubs/. Tax forms 1040 ez Click on “More Information” and then on “Comment on Tax Forms and Publications”. Tax forms 1040 ez   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Tax forms 1040 ez Ordering forms and publications. Tax forms 1040 ez   Visit www. Tax forms 1040 ez irs. Tax forms 1040 ez gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Tax forms 1040 ez Internal Revenue Service 1201 N. Tax forms 1040 ez Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Tax forms 1040 ez   If you have a tax question, check the information available on IRS. Tax forms 1040 ez gov or call 1-800-829-1040. Tax forms 1040 ez We cannot answer tax questions sent to either of the above addresses. Tax forms 1040 ez Useful Items - You may want to see: Publication 523 Selling Your Home 527 Residential Rental Property 547 Casualties, Disasters, and Thefts 551 Basis of Assets 555 Community Property 587 Business Use of Your Home 936 Home Mortgage Interest Deduction Form (and Instructions) 5405 Repayment of the First-Time Homebuyer Credit 5695 Residential Energy Credits 8396 Mortgage Interest Credit See How To Get Tax Help , near the end of this publication, for information about getting publications and forms. Tax forms 1040 ez Prev  Up  Next   Home   More Online Publications