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Tax Forms 1040ez

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Tax Forms 1040ez

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Tax Relief for Victims of Severe Storms, Tornadoes, Flooding, Mudslides and Landslides in West Virginia

Updated 4/19/2012 to include Harrison, Preston and Wayne counties

WVA-2012-1, March 19, 2012

CHARLESTON — Victims of the severe storms, tornadoes, flooding, mudslides and landslides that began on Feb. 29, 2012 in parts of West Virginia may qualify for tax relief from the Internal Revenue Service.

The President has declared Harrison, Lincoln, Marion, Preston, Taylor and Wayne counties a federal disaster area. Individuals who reside or have a business in these counties may qualify for tax relief.

The declaration permits the IRS to postpone certain deadlines for taxpayers who reside or have a business in the disaster area. For instance, certain deadlines falling on or after Feb. 29, and on or before May 31, have been postponed to May 31, 2012. This includes the April 17 deadline for filing 2011 individual income tax returns, making income tax payments and making 2011 contributions to an individual retirement account (IRA).  

In addition, the IRS is waiving the failure-to-deposit penalties for employment and excise tax deposits due on or after Feb. 29, and on or before March 15, as long as the deposits are made by March 15, 2012.

If an affected taxpayer receives a penalty notice from the IRS, the taxpayer should call the telephone number on the notice to have the IRS abate any interest and any late filing or late payment penalties that would otherwise apply. Penalties or interest will be abated only for taxpayers who have an original or extended filing, payment or deposit due date, including an extended filing or payment due date, that falls within the postponement period.

The IRS automatically identifies taxpayers located in the covered disaster area and applies automatic filing and payment relief. But affected taxpayers who reside or have a business located outside the covered disaster area must call the IRS disaster hotline at 866-562-5227 to request this tax relief.

Covered Disaster Area

The counties listed above constitute a covered disaster area for purposes of Treas. Reg. § 301.7508A-1(d)(2) and are entitled to the relief detailed below.

Affected Taxpayers

Taxpayers considered to be affected taxpayers eligible for the postponement of time to file returns, pay taxes and perform other time-sensitive acts are those taxpayers listed in Treas. Reg. § 301.7508A-1(d)(1), and include individuals who live, and businesses whose principal place of business is located, in the covered disaster area. Taxpayers not in the covered disaster area, but whose records necessary to meet a deadline listed in Treas. Reg. § 301.7508A-1(c) are in the covered disaster area, are also entitled to relief. In addition, all relief workers affiliated with a recognized government or philanthropic organization assisting in the relief activities in the covered disaster area and any individual visiting the covered disaster area who was killed or injured as a result of the disaster are entitled to relief.

Grant of Relief

Under section 7508A, the IRS gives affected taxpayers until May 31 to file most tax returns (including individual, corporate, and estate and trust income tax returns; partnership returns, S corporation returns, and trust returns; estate, gift, and generation-skipping transfer tax returns; and employment and certain excise tax returns), or to make tax payments, including estimated tax payments, that have either an original or extended due date occurring on or after Feb. 29 and on or before May 31.

The IRS also gives affected taxpayers until May 31 to perform other time-sensitive actions described in Treas. Reg. § 301.7508A-1(c)(1) and Rev. Proc. 2007-56, 2007-34 I.R.B. 388 (Aug. 20, 2007), that are due to be performed on or after Feb. 29 and on or before May 31.

This relief also includes the filing of Form 5500 series returns, in the manner described in section 8 of Rev. Proc. 2007-56. The relief described in section 17 of Rev. Proc. 2007-56, pertaining to like-kind exchanges of property, also applies to certain taxpayers who are not otherwise affected taxpayers and may include acts required to be performed before or after the period above.

The postponement of time to file and pay does not apply to information returns in the W-2, 1098, 1099 series, or to Forms 1042-S or 8027. Penalties for failure to timely file information returns can be waived under existing procedures for reasonable cause. Likewise, the postponement does not apply to employment and excise tax deposits. The IRS, however, will abate penalties for failure to make timely employment and excise tax deposits due on or after Feb. 29 and on or before March 15 provided the taxpayer makes these deposits by March 15.

Casualty Losses

Affected taxpayers in a federally declared disaster area have the option of claiming disaster-related casualty losses on their federal income tax return for either this year or last year. Claiming the loss on an original or amended return for last year will get the taxpayer an earlier refund, but waiting to claim the loss on this year’s return could result in a greater tax saving, depending on other income factors.

Individuals may deduct personal property losses that are not covered by insurance or other reimbursements. For details, see Form 4684 and its instructions.

Affected taxpayers claiming the disaster loss on last year’s return should put the Disaster Designation “West Virginia/Severe Storms, Tornadoes, Flooding, Mudslides, and Landslides” at the top of the form so that the IRS can expedite the processing of the refund.

Other Relief

The IRS will waive the usual fees and expedite requests for copies of previously filed tax returns for affected taxpayers. Taxpayers should put the assigned Disaster Designation in red ink at the top of Form 4506, Request for Copy of Tax Return, or Form 4506-T, Request for Transcript of Tax Return, as appropriate, and submit it to the IRS.

Affected taxpayers who are contacted by the IRS on a collection or examination matter should explain how the disaster impacts them so that the IRS can provide appropriate consideration to their case.

Taxpayers may download forms and publications from the official IRS website, irs.gov, or order them by calling 800-TAX-FORM (800-829-3676). The IRS toll-free number for general tax questions is 800-829-1040.

Related Information

Page Last Reviewed or Updated: 06-Mar-2014

The Tax Forms 1040ez

Tax forms 1040ez 8. Tax forms 1040ez   Paying Tax Through Withholding or Estimated Tax Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Notification of Alien Status Withholding From CompensationWithholding on Wages Withholding on Pensions Withholding on Tip Income Independent Contractors Withholding From Other IncomeTax Withheld on Partnership Income Withholding on Scholarships and Fellowship Grants Income Entitled to Tax Treaty BenefitsStudents, teachers, and researchers. Tax forms 1040ez Tax Withheld on Real Property Sales Social Security and Medicare TaxesStudents and Exchange Visitors Agricultural Workers Self-Employment Tax International Social Security Agreements Estimated Tax Form 1040-ES (NR)Fiscal year. Tax forms 1040ez Introduction This chapter discusses how to pay your U. Tax forms 1040ez S. Tax forms 1040ez income tax as you earn or receive income during the year. Tax forms 1040ez In general, the federal income tax is a pay as you go tax. Tax forms 1040ez There are two ways to pay as you go. Tax forms 1040ez Withholding. Tax forms 1040ez If you are an employee, your employer probably withholds income tax from your pay. Tax forms 1040ez Tax may also be withheld from certain other income—including pensions, bonuses, commissions, and gambling winnings. Tax forms 1040ez In each case, the amount withheld is paid to the U. Tax forms 1040ez S. Tax forms 1040ez Treasury in your name. Tax forms 1040ez Estimated tax. Tax forms 1040ez If you do not pay your tax through withholding, or do not pay enough tax that way, you might have to pay estimated tax. Tax forms 1040ez People who are in business for themselves generally will have to pay their tax this way. Tax forms 1040ez You may have to pay estimated tax if you receive income such as dividends, interest, rent, and royalties. Tax forms 1040ez Estimated tax is used to pay not only income tax, but self-employment tax and alternative minimum tax as well. Tax forms 1040ez Topics - This chapter discusses: How to notify your employer of your alien status, Income subject to withholding of income tax, Exemptions from withholding, Social security and Medicare taxes, and Estimated tax rules. Tax forms 1040ez Useful Items - You may want to see: Publication 515 Withholding of Tax on Nonresident Aliens and Foreign Entities 901 U. Tax forms 1040ez S. Tax forms 1040ez Tax Treaties Form (and Instructions) W-4 Employee's Withholding Allowance Certificate W-8BEN Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding and Reporting (Individuals) 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 W-9 Request for Taxpayer Identification Number and Certification 1040-ES (NR) U. Tax forms 1040ez S. Tax forms 1040ez Estimated Tax for Nonresident Alien Individuals 8233 Exemption From Withholding on Compensation for Independent (and Certain Dependent) Personal Services of a Nonresident Alien Individual 8288-B Application for Withholding Certificate for Dispositions by Foreign Persons of U. Tax forms 1040ez S. Tax forms 1040ez Real Property Interests 13930 Application for Central Withholding Agreement See chapter 12 for information about getting these publications and forms. Tax forms 1040ez Notification of Alien Status You must let your employer know whether you are a resident or a nonresident alien so your employer can withhold the correct amount of tax from your wages. Tax forms 1040ez If you are a resident alien under the rules discussed in chapter 1, you must file Form W-9 or a similar statement with your employer. Tax forms 1040ez If you are a nonresident alien under those rules, you must furnish to your employer Form 8233 or Form W-8BEN, establishing that you are a foreign person, or Form W-4, establishing that your compensation is subject to graduated withholding at the same rates as resident aliens or U. Tax forms 1040ez S. Tax forms 1040ez citizens. Tax forms 1040ez If you are a resident alien and you receive income other than wages (such as dividends and royalties) from sources within the United States, file Form W-9 or similar statement with the withholding agent (generally, the payer of the income) so the agent will not withhold tax on the income at the 30% (or lower treaty) rate. Tax forms 1040ez If you receive this type of income as a nonresident alien, file Form W-8BEN with the withholding agent so that the agent will withhold tax at the 30% (or lower treaty) rate. Tax forms 1040ez However, if the income is effectively connected with a U. Tax forms 1040ez S. Tax forms 1040ez trade or business, file Form W-8ECI instead. Tax forms 1040ez Withholding From Compensation The following discussion generally applies only to nonresident aliens. Tax forms 1040ez Tax is withheld from resident aliens in the same manner as U. Tax forms 1040ez S. Tax forms 1040ez citizens. Tax forms 1040ez Wages and other compensation paid to a nonresident alien for services performed as an employee are usually subject to graduated withholding at the same rates as resident aliens and U. Tax forms 1040ez S. Tax forms 1040ez citizens. Tax forms 1040ez Therefore, your compensation, unless it is specifically excluded from the term “wages” by law, or is exempt from tax by treaty, is subject to graduated withholding. Tax forms 1040ez Withholding on Wages If you are an employee and you receive wages subject to graduated withholding, you will be required to fill out a Form W-4. Tax forms 1040ez Also fill out Form W-4 for a scholarship or fellowship grant to the extent it represents payment for past, present, or future services and for which you are not claiming a tax treaty withholding exemption on Form 8233 (discussed later under Income Entitled to Tax Treaty Benefits). Tax forms 1040ez These are services you are required to perform as an employee and as a condition of receiving the scholarship or fellowship (or tuition reduction). Tax forms 1040ez Nonresident aliens should fill out Form W-4 using the following instructions instead of the instructions on the Form W-4. Tax forms 1040ez This is because of the restrictions on a nonresident alien's filing status, the limited number of personal exemptions a nonresident alien is allowed, and because a nonresident alien cannot claim the standard deduction. Tax forms 1040ez Enter your social security number (SSN) on line 2. Tax forms 1040ez Do not enter an individual taxpayer identification number (ITIN). Tax forms 1040ez Check only “Single” marital status on line 3 (regardless of your actual marital status). Tax forms 1040ez Claim only one allowance on line 5, unless you are a resident of Canada, Mexico, or South Korea, or a U. Tax forms 1040ez S. Tax forms 1040ez national. Tax forms 1040ez Write “Nonresident Alien” or “NRA” on the dotted line on line 6. Tax forms 1040ez You can request additional withholding on line 6 at your option. Tax forms 1040ez Do not claim “Exempt” withholding status on line 7. Tax forms 1040ez A U. Tax forms 1040ez S. Tax forms 1040ez national is an individual who, although not a U. Tax forms 1040ez S. Tax forms 1040ez citizen, owes his or her allegiance to the United States. Tax forms 1040ez U. Tax forms 1040ez S. Tax forms 1040ez nationals include American Samoans, and Northern Mariana Islanders who chose to become U. Tax forms 1040ez S. Tax forms 1040ez nationals instead of U. Tax forms 1040ez S. Tax forms 1040ez citizens. Tax forms 1040ez See Withholding on Scholarships and Fellowship Grants later, for how to fill out Form W-4 if you receive a U. Tax forms 1040ez S. Tax forms 1040ez source scholarship or fellowship grant that is not a payment for services. Tax forms 1040ez Students and business apprentices from India. Tax forms 1040ez   If you are eligible for the benefits of Article 21(2) of the United States-India Income Tax Treaty, you may claim an additional withholding allowance for the standard deduction. Tax forms 1040ez You can claim an additional withholding allowance for your spouse only if your spouse will have no gross income for 2013 and cannot be claimed as a dependent on another U. Tax forms 1040ez S. Tax forms 1040ez taxpayer's 2013 return. Tax forms 1040ez You may also claim an additional withholding allowance for each of your dependents not admitted to the United States on “F-2,” “J-2,” or “M-2” visas if they meet the same rules that apply to U. Tax forms 1040ez S. Tax forms 1040ez citizens. Tax forms 1040ez Household employees. Tax forms 1040ez   If you work as a household employee, your employer does not have to withhold income tax. Tax forms 1040ez However, you may agree to voluntary income tax withholding by filing a Form W-4 with your employer. Tax forms 1040ez The agreement goes into effect when your employer accepts the agreement by beginning the withholding. Tax forms 1040ez You or your employer may end the agreement by letting the other know in writing. Tax forms 1040ez Agricultural workers. Tax forms 1040ez   If you are an agricultural worker on an H-2A visa, your employer does not have to withhold income tax. Tax forms 1040ez However, your employer will withhold income tax only if you and your employer agree to withhold. Tax forms 1040ez In that case, you must provide your employer with a properly completed Form W-4. Tax forms 1040ez You can find more information about not having tax withheld at www. Tax forms 1040ez irs. Tax forms 1040ez gov/Individuals/International-Taxpayers/Foreign-Agricultural-Workers. Tax forms 1040ez Wages Exempt From Withholding Wages that are exempt from U. Tax forms 1040ez S. Tax forms 1040ez income tax under an income tax treaty are generally exempt from withholding. Tax forms 1040ez For information on how to claim this exemption from withholding, see Income Entitled to Tax Treaty Benefits , later. Tax forms 1040ez Wages paid to aliens who are residents of American Samoa, Canada, Mexico, Puerto Rico, or the U. Tax forms 1040ez S. Tax forms 1040ez Virgin Islands may be exempt from withholding. Tax forms 1040ez The following paragraphs explain these exemptions. Tax forms 1040ez Residents of Canada or Mexico engaged in transportation-related employment. Tax forms 1040ez   Certain residents of Canada or Mexico who enter or leave the United States at frequent intervals are not subject to withholding on their wages. Tax forms 1040ez These persons either: Perform duties in transportation service between the United States and Canada or Mexico, or Perform duties connected to the construction, maintenance, or operation of a waterway, viaduct, dam, or bridge crossed by, or crossing, the boundary between the United States and Canada or the boundary between the United States and Mexico. Tax forms 1040ez    This employment is subject to withholding of social security and Medicare taxes unless the services are performed for a railroad. Tax forms 1040ez   To qualify for the exemption from withholding during a tax year, a Canadian or Mexican resident must give the employer a statement in duplicate with name, address, and identification number, certifying that the resident: Is not a U. Tax forms 1040ez S. Tax forms 1040ez citizen or resident, Is a resident of Canada or Mexico, whichever applies, and Expects to perform duties previously described during the tax year in question. Tax forms 1040ez   The statement can be in any form, but it must be dated and signed by the employee and must include a written declaration that it is made under the penalties of perjury. Tax forms 1040ez Residents of American Samoa and Puerto Rico. Tax forms 1040ez   If you are a nonresident alien employee who is a resident of American Samoa or Puerto Rico, wages for services performed in American Samoa or Puerto Rico are generally not subject to withholding unless you are an employee of the United States or any of its agencies in American Samoa or Puerto Rico. Tax forms 1040ez Residents of the U. Tax forms 1040ez S. Tax forms 1040ez Virgin Islands. Tax forms 1040ez   Nonresident aliens who are bona fide residents of the U. Tax forms 1040ez S Virgin Islands are not subject to withholding of U. Tax forms 1040ez S. Tax forms 1040ez tax on income earned while temporarily employed in the United States. Tax forms 1040ez This is because those persons pay their income tax to the U. Tax forms 1040ez S. Tax forms 1040ez Virgin Islands. Tax forms 1040ez To avoid having tax withheld on income earned in the United States, bona fide residents of the U. Tax forms 1040ez S. Tax forms 1040ez Virgin Islands should write a letter, in duplicate, to their employers, stating that they are bona fide residents of the U. Tax forms 1040ez S. Tax forms 1040ez Virgin Islands and expect to pay tax on all income to the U. Tax forms 1040ez S. Tax forms 1040ez Virgin Islands. Tax forms 1040ez Withholding on Pensions If you receive a pension as a result of personal services performed in the United States, the pension income is subject to the 30% (or lower treaty) rate of withholding. Tax forms 1040ez You may, however, have tax withheld at graduated rates on the portion of the pension that arises from the performance of services in the United States after December 31, 1986. Tax forms 1040ez You must fill out Form W-8BEN and give it to the withholding agent or payer before the income is paid or credited to you. Tax forms 1040ez Withholding on Tip Income Tips you receive during the year for services performed in the United States are subject to U. Tax forms 1040ez S. Tax forms 1040ez income tax. Tax forms 1040ez Include them in taxable income. Tax forms 1040ez In addition, tips received while working for one employer, amounting to $20 or more in a month, are subject to graduated withholding. Tax forms 1040ez Independent Contractors If there is no employee-employer relationship between you and the person for whom you perform services, your compensation is subject to the 30% (or lower treaty) rate of withholding. Tax forms 1040ez However, if you are engaged in a trade or business in the United States during the tax year, your compensation for personal services as an independent contractor (independent personal services) may be entirely or partly exempt from withholding if you reach an agreement with the Internal Revenue Service on the amount of withholding required. Tax forms 1040ez An agreement that you reach with the IRS regarding withholding from your compensation for independent personal services is effective for payments covered by the agreement after it is agreed to by all parties. Tax forms 1040ez You must agree to timely file an income tax return for the current tax year. Tax forms 1040ez Central withholding agreements. Tax forms 1040ez   If you are a nonresident alien entertainer or athlete performing or participating in athletic events in the United States, you may be able to enter into a withholding agreement with the IRS for reduced withholding provided certain requirements are met. Tax forms 1040ez Under no circumstances will such a withholding agreement reduce taxes withheld to less than the anticipated amount of income tax liability. Tax forms 1040ez   File Form 13930 and the required attachments with the IRS to request a central withholding agreement. Tax forms 1040ez Either you or your authorized representative can file the form. Tax forms 1040ez It should be sent to the IRS at least 45 days before the tour begins or the event occurs. Tax forms 1040ez Exceptions will be considered on a case by case basis. Tax forms 1040ez   For more information on the CWA program, go to www. Tax forms 1040ez irs. Tax forms 1040ez gov/Individuals/International-Taxpayers/Central-Withholding-Agreements. Tax forms 1040ez Final payment exemption. Tax forms 1040ez   Your final payment of compensation during the tax year for independent personal services may be entirely or partly exempt from withholding. Tax forms 1040ez This exemption is available only once during your tax year and applies to a maximum of $5,000 of compensation. Tax forms 1040ez To obtain this exemption, you or your agent must give the following statements and information to the Commissioner or his delegate. Tax forms 1040ez A statement by each withholding agent from whom you have received gross income effectively connected with a trade or business in the United States during the tax year, showing the amount of income paid and the tax withheld. Tax forms 1040ez Each statement must be signed by the withholding agent and verified by a declaration that it is made under penalties of perjury. Tax forms 1040ez A statement by the withholding agent from whom you expect to receive the final payment of compensation, showing the amount of the payment and the amount of tax that would be withheld if a final payment exemption were not granted. Tax forms 1040ez This statement must also be signed by the withholding agent and verified by a declaration that it is made under penalties of perjury. Tax forms 1040ez A statement by you that you do not intend to receive any other income effectively connected with a trade or business in the United States during the current tax year. Tax forms 1040ez The amount of tax that has been withheld or paid under any other provision of the Internal Revenue Code or regulations for any income effectively connected with your trade or business in the United States during the current tax year. Tax forms 1040ez The amount of your outstanding tax liabilities, if any, including interest and penalties, from the current tax year or prior tax periods. Tax forms 1040ez Any provision of an income tax treaty under which a partial or complete exemption from withholding may be claimed, the country of your residence, and a statement of sufficient facts to justify an exemption under the treaty. Tax forms 1040ez A statement signed by you, and verified by a declaration that it is made under penalties of perjury, that all the information given is true and that to your knowledge no relevant information has been omitted. Tax forms 1040ez   If satisfied with the information, the IRS will determine the amount of your tentative income tax for the tax year on gross income effectively connected with your trade or business in the United States. Tax forms 1040ez Ordinary and necessary business expenses can be taken into account if proven to the satisfaction of the Commissioner or his delegate. Tax forms 1040ez   The Commissioner or his delegate will send you a letter, directed to the withholding agent, showing the amount of the final payment of compensation that is exempt from withholding and the amount that can be paid to you because of the exemption. Tax forms 1040ez You must give two copies of the letter to the withholding agent and must also attach a copy of the letter to your income tax return for the tax year for which the exemption is effective. Tax forms 1040ez Allowance for Personal Exemption Withholding on payments for independent personal services is generally based on the amount of your compensation payment minus the value of one exemption ($3,950 for 2014). Tax forms 1040ez To determine the income for independent personal services performed in the United States to which the 30% (or lower treaty) rate will apply, you are allowed one personal exemption if you are not a U. Tax forms 1040ez S. Tax forms 1040ez national and are not a resident of Canada, Mexico, or South Korea. Tax forms 1040ez For purposes of 30% withholding, the exemption is prorated at $10. Tax forms 1040ez 82 a day in 2014 for the period that labor or personal services are performed in the United States. Tax forms 1040ez To claim an exemption from withholding on the personal exemption amount, fill out the applicable parts of Form 8233 and give it to the withholding agent. Tax forms 1040ez Example. Tax forms 1040ez Eric Johannsen, who is a resident of Country X worked under a contract with a U. Tax forms 1040ez S. Tax forms 1040ez firm (not as an employee) in the United States for 100 days during 2014 before returning to his country. Tax forms 1040ez He earned $6,000 for the services performed (not considered wages) in the United States. Tax forms 1040ez Eric is married and has three dependent children. Tax forms 1040ez His wife is not employed and has no income subject to U. Tax forms 1040ez S. Tax forms 1040ez tax. Tax forms 1040ez The amount of the personal exemption to be allowed against the income for his personal services performed within the United States in 2014 is $1,082 (100 days × $10. Tax forms 1040ez 82), and withholding at 30% is applied against the balance. Tax forms 1040ez Thus, $1,475. Tax forms 1040ez 40 in tax is withheld from Eric's earnings (30% of $4,918 ($6,000 − $1,082). Tax forms 1040ez U. Tax forms 1040ez S. Tax forms 1040ez nationals or residents of Canada, Mexico, or South Korea. Tax forms 1040ez   If you are a nonresident alien who is a resident of Canada, Mexico, or South Korea, or who is a national of the United States, you are subject to the same 30% withholding on your compensation for independent personal services performed in the United States. Tax forms 1040ez However, if you are a U. Tax forms 1040ez S. Tax forms 1040ez national or a resident of Canada or Mexico, you are allowed the same personal exemptions as U. Tax forms 1040ez S. Tax forms 1040ez citizens. Tax forms 1040ez For the 30% (or lower treaty) rate withholding, you can take $10. Tax forms 1040ez 82 per day for each allowable exemption in 2014. Tax forms 1040ez If you are a resident of South Korea, you are allowed personal exemptions for yourself and for your spouse and children who live with you in the United States at any time during the tax year. Tax forms 1040ez However, the additional exemptions for your spouse and children must be further prorated as explained in chapter 5 under Exemptions . Tax forms 1040ez Students and business apprentices from India. Tax forms 1040ez   If you are eligible for the benefits of Article 21(2) of the United States-India Income Tax Treaty, you are allowed an exemption for your spouse only if your spouse will have no gross income for 2014 and cannot be claimed as a dependent on another U. Tax forms 1040ez S. Tax forms 1040ez taxpayer's 2014 return. Tax forms 1040ez You are also allowed an exemption for each dependent not admitted to the United States on “F-2,” “J-2,” or “M-2” visas if they meet the same rules that apply to U. Tax forms 1040ez S. Tax forms 1040ez citizens. Tax forms 1040ez For the 30% (or lower treaty rate) withholding on compensation for independent personal services performed in the United States, you are allowed $10. Tax forms 1040ez 82 per day for each allowable exemption in 2014. Tax forms 1040ez Refund of Taxes Withheld in Error Multi-level marketing. Tax forms 1040ez   If you are a distributor for a multi-level marketing company who had taxes withheld in error, file a U. Tax forms 1040ez S. Tax forms 1040ez income tax return (Form 1040NR, Form 1040NR-EZ, or Form 1120-F) or, if a tax return has already been filed, a claim for refund (Form 1040X or amended Form 1120-F) to recover the amount withheld in error. Tax forms 1040ez You must also attach to the U. Tax forms 1040ez S. Tax forms 1040ez income tax return or claim for refund supporting information that includes, but is not limited to, the following items. Tax forms 1040ez A copy of your Form W-2, Form 1042-S, or Form 1099 to prove the amount of taxes withheld. Tax forms 1040ez A statement explaining why income reported on your Form W-2, Form 1042-S, or Form 1099 is not subject to U. Tax forms 1040ez S. Tax forms 1040ez taxation. Tax forms 1040ez A statement listing all the dates you entered and left the United States during the taxable year. Tax forms 1040ez If the compensation is multi-year compensation, the statement must list all the dates you entered and left the United States during each of the taxable years to which the compensation is attributable. Tax forms 1040ez A copy of any documents or records that show the number of days you actually were present in the United States during the years listed. Tax forms 1040ez A statement providing: (a) the number of days (or unit of time less than a day, if appropriate) that personal services were performed in the United States in connection with recruiting, training, and supporting your lower-tier distributors; and (b) the total number of days (or unit of time less than a day, if appropriate) that personal services were performed globally in connection with recruiting, training, and supporting your lower-tier distributors. Tax forms 1040ez Any further relevant document or record supporting your claim that the taxes were withheld in error. Tax forms 1040ez Withholding From Other Income Other income subject to 30% withholding generally includes fixed or determinable income such as interest (other than portfolio interest), dividends, pensions and annuities, and gains from certain sales and exchanges, discussed in chapter 4. Tax forms 1040ez It also includes 85% of social security benefits paid to nonresident aliens. Tax forms 1040ez Refund of taxes withheld in error on social security benefits paid to resident aliens. Tax forms 1040ez   Social security benefits paid to a lawful permanent resident (green card holder) are not subject to 30% withholding. Tax forms 1040ez For U. Tax forms 1040ez S. Tax forms 1040ez income tax purposes, green card holders continue to be resident aliens until their lawful permanent resident status under immigration laws is either taken away or is administratively or judicially determined to have been abandoned. Tax forms 1040ez See Green Card Test in chapter 1. Tax forms 1040ez If you are a green card holder and tax was withheld in error on your social security benefits because you have a foreign address, the withholding tax is refundable by the Social Security Administration (SSA) or the IRS. Tax forms 1040ez SSA will refund taxes erroneously withheld if the refund can be processed during the same calendar year in which the tax was withheld. Tax forms 1040ez If SSA cannot refund the taxes withheld, you must file a Form 1040 or 1040A with the Department of the Treasury, Internal Revenue Service Center, Austin, TX 73301 to determine if you are entitled to a refund. Tax forms 1040ez You must also attach the following to your Form 1040 or 1040A. Tax forms 1040ez A copy of Form SSA-1042S, Social Security Benefit Statement. Tax forms 1040ez A copy of the “green card. Tax forms 1040ez ” A signed declaration that includes the following statements: The SSA should not have withheld income tax from my social security benefits because I am a U. Tax forms 1040ez S. Tax forms 1040ez lawful permanent resident and my green card has been neither revoked nor administratively or judicially determined to have been abandoned. Tax forms 1040ez I am filing a U. Tax forms 1040ez S. Tax forms 1040ez income tax return for the tax year as a resident alien reporting all of my worldwide income. Tax forms 1040ez I have not claimed benefits for the tax year under an income tax treaty as the resident of a country other than the United States. Tax forms 1040ez Other income not subject to withholding of 30% (or lower treaty) rate. Tax forms 1040ez   The following income is not subject to withholding at the 30% (or lower treaty) rate if you file Form W-8ECI with the payer of the income. Tax forms 1040ez Income (other than compensation) that is effectively connected with your U. Tax forms 1040ez S. Tax forms 1040ez trade or business. Tax forms 1040ez Income from real property that you choose to treat as effectively connected with a U. Tax forms 1040ez S. Tax forms 1040ez trade or business. Tax forms 1040ez See Income From Real Property in chapter 4 for details about this choice. Tax forms 1040ez   Special rules for withholding on partnership income, scholarships, and fellowships are explained next. Tax forms 1040ez Tax Withheld on Partnership Income If you are a foreign partner in a U. Tax forms 1040ez S. Tax forms 1040ez or foreign partnership, the partnership will withhold tax on your share of effectively connected taxable income (ECTI) from the partnership. Tax forms 1040ez You may be able to reduce your ECTI subject to withholding by certain partner-level deductions. Tax forms 1040ez Generally, you must use Form 8804-C for this purpose. Tax forms 1040ez See the Instructions for Form 8804-C for more information. Tax forms 1040ez The withholding rate on your share of effectively connected income is generally the highest rate of tax specified under section 1 of the Code (39. Tax forms 1040ez 6% for 2014). Tax forms 1040ez However, the partnership may withhold at the highest rate that applies to a particular type of income allocable to you if you gave the partnership the appropriate documentation. Tax forms 1040ez Long-term capital gain is an example of a particular type of income to which the highest tax rate applies. Tax forms 1040ez Claim the tax withheld as a credit on your 2014 Form 1040NR. Tax forms 1040ez The partnership will give you a statement on Form 8805, Foreign Partner's Information Statement of Section 1446 Withholding Tax, showing the tax withheld. Tax forms 1040ez A partnership that is publicly traded will withhold tax on your actual distributions of effectively connected income. Tax forms 1040ez In this case the partnership will give you a statement on Form 1042-S, Foreign Person's U. Tax forms 1040ez S. Tax forms 1040ez Source Income Subject to Withholding. Tax forms 1040ez Withholding on Scholarships and Fellowship Grants There is no withholding on a qualified scholarship received by a candidate for a degree. Tax forms 1040ez See chapter 3. Tax forms 1040ez If you are a nonresident alien student or grantee with an “F,” “J,” “M,” or “Q” visa and you receive a U. Tax forms 1040ez S. Tax forms 1040ez source grant or scholarship that is not fully exempt, the withholding agent (usually the payer of the scholarship) withholds tax at 14% (or lower treaty rate) of the taxable part of the grant or scholarship that is not a payment for services. Tax forms 1040ez However, if you are not a candidate for a degree and the grant does not meet certain requirements, tax will be withheld at the 30% (or lower treaty) rate. Tax forms 1040ez Any part of a scholarship or fellowship grant that is a payment for services is subject to graduated withholding as discussed earlier under Withholding on Wages. Tax forms 1040ez Alternate Withholding Procedure Your withholding agent may choose to use an alternate procedure by asking you to fill out Form W-4 and the Personal Allowances Worksheet (attached to Form W-4). Tax forms 1040ez Use the following instructions instead of the Form W-4 instructions to complete the worksheet. Tax forms 1040ez Line A. Tax forms 1040ez   Enter the total of the following amounts on line A. Tax forms 1040ez Personal exemption. Tax forms 1040ez   Include the prorated part of your allowable personal exemption. Tax forms 1040ez Figure the amount by multiplying the number of days you expect to be in the United States in 2014 by the daily exemption amount ($10. Tax forms 1040ez 82). Tax forms 1040ez Expenses. Tax forms 1040ez   Include expenses that will be deductible on your return. Tax forms 1040ez These include away-from-home expenses (meals, lodging, and transportation), certain state and local income taxes, charitable contributions, and casualty losses, discussed earlier under Itemized Deductions in chapter 5. Tax forms 1040ez They also include business expenses, moving expenses, and the IRA deduction discussed under Deductions in chapter 5. Tax forms 1040ez Nontaxable grant or scholarship. Tax forms 1040ez   Include the part of your grant or scholarship that is not taxable under U. Tax forms 1040ez S. Tax forms 1040ez law or under a tax treaty. Tax forms 1040ez Line B. Tax forms 1040ez   Enter -0- unless the following paragraph applies to you. Tax forms 1040ez   If you are a student who qualifies under Article 21(2) of the United States-India Income Tax Treaty, and you are not claiming deductions for away-from-home expenses or other itemized deductions (discussed earlier), enter the standard deduction on line B. Tax forms 1040ez The standard deduction amount for 2013 is $6,100. Tax forms 1040ez Lines C and D. Tax forms 1040ez   Enter -0- on both lines unless the following paragraphs apply to you. Tax forms 1040ez   If you are a resident of Canada, Mexico, South Korea, or a U. Tax forms 1040ez S. Tax forms 1040ez national, an additional daily exemption amount may be allowed for your spouse and each of your dependents. Tax forms 1040ez   If you are a resident of India who is eligible for the benefits of Article 21(2) of the United States-India Income Tax Treaty, you can claim an additional daily exemption amount for your spouse only if your spouse will have no gross income for 2014 and cannot be claimed as a dependent on another U. Tax forms 1040ez S. Tax forms 1040ez taxpayer's 2014 return. Tax forms 1040ez You can also claim an additional amount for each of your dependents not admitted to the United States on “F-2,” “J-2,” or “M-2” visas if they meet the same rules that apply to U. Tax forms 1040ez S. Tax forms 1040ez citizens. Tax forms 1040ez   Enter any additional amount for your spouse on line C. Tax forms 1040ez Enter any additional amount for your dependents on line D. Tax forms 1040ez Lines E, F, and G. Tax forms 1040ez   No entries should be made on lines E, F, and G. Tax forms 1040ez Line H. Tax forms 1040ez   Add the amounts on lines A through D and enter the total on line H. Tax forms 1040ez Form W-4. Tax forms 1040ez   Complete lines 1 through 4 of Form W-4. Tax forms 1040ez Sign and date the form and give it with the Personal Allowances Worksheet to your withholding agent. Tax forms 1040ez   If you file a Form W-4 to reduce or eliminate the withholding on your scholarship or grant, you must file an annual U. Tax forms 1040ez S. Tax forms 1040ez income tax return to be allowed the exemptions and deductions you claimed on that form. Tax forms 1040ez If you are in the United States during more than one tax year, you must attach a statement to your yearly Form W-4 indicating that you have filed a U. Tax forms 1040ez S. Tax forms 1040ez income tax return for the previous year. Tax forms 1040ez If you have not been in the United States long enough to be required to file a return, you must attach a statement to your Form W-4 saying you will file a U. Tax forms 1040ez S. Tax forms 1040ez income tax return when required. Tax forms 1040ez After the withholding agent has accepted your Form W-4, tax will be withheld on your scholarship or grant at the graduated rates that apply to wages. Tax forms 1040ez The gross amount of the income is reduced by the amount on line H of the worksheet and the withholding tax is figured on the remainder. Tax forms 1040ez You will receive a Form 1042-S from the withholding agent (usually the payer of your grant) showing the gross amount of your taxable scholarship or fellowship grant less the withholding allowance amount, the tax rate, and the amount of tax withheld. Tax forms 1040ez Use this form to prepare your annual U. Tax forms 1040ez S. Tax forms 1040ez income tax return. Tax forms 1040ez Income Entitled to Tax Treaty Benefits If a tax treaty between the United States and your country provides an exemption from, or a reduced rate of, tax for certain items of income, you should notify the payor of the income (the withholding agent) of your foreign status to claim a tax treaty withholding exemption. Tax forms 1040ez Generally, you do this by filing either Form W-8BEN or Form 8233 with the withholding agent. Tax forms 1040ez File Form W-8BEN for income that is not personal services income. Tax forms 1040ez File Form 8233 for personal services income as discussed next. Tax forms 1040ez Employees and independent contractors. Tax forms 1040ez   If you perform personal services as an employee or as an independent contractor and you can claim an exemption from withholding on that personal service income because of a tax treaty, give Form 8233 to each withholding agent from whom amounts will be received. Tax forms 1040ez   Even if you submit Form 8233, the withholding agent may have to withhold tax from your income. Tax forms 1040ez This is because the factors on which the treaty exemption is based may not be determinable until after the close of the tax year. Tax forms 1040ez In this case, you must file Form 1040NR (or Form 1040NR-EZ if you qualify) to recover any overwithheld tax and to provide the IRS with proof that you are entitled to the treaty exemption. Tax forms 1040ez Students, teachers, and researchers. Tax forms 1040ez   Students, teachers, and researchers must attach the appropriate statement shown in Appendix A (for students) or Appendix B (for teachers and researchers) at the end of this publication to the Form 8233 and give it to the withholding agent. Tax forms 1040ez For treaties not listed in the appendices, attach a statement in a format similar to those for other treaties. Tax forms 1040ez   If you received a scholarship or fellowship and personal services income from the same withholding agent, use Form 8233 to claim an exemption from withholding based on a tax treaty for both types of income. Tax forms 1040ez Special events and promotions. Tax forms 1040ez   Withholding at the full 30% rate is required for payments made to a nonresident alien or foreign corporation for gate receipts (or television or other receipts) from rock music festivals, boxing promotions, and other entertainment or sporting events, unless the withholding agent has been specifically advised otherwise by letter from the IRS. Tax forms 1040ez Form 13930 is used to request a reduction in withholding. Tax forms 1040ez Withholding may be required even if the income may be exempt from taxation by provisions of a tax treaty. Tax forms 1040ez One reason for this is that the partial or complete exemption is usually based on factors that cannot be determined until after the close of the tax year. Tax forms 1040ez You will be required to pay U. Tax forms 1040ez S. Tax forms 1040ez tax, at the time of your departure from the United States, on any income for which you incorrectly claimed a treaty exemption. Tax forms 1040ez For more details on treaty provisions that apply to compensation, see Publication 901. Tax forms 1040ez Tax Withheld on Real Property Sales If you are a nonresident alien and you dispose of a U. Tax forms 1040ez S. Tax forms 1040ez real property interest, the transferee (buyer) of the property generally must withhold a tax equal to 10% of the amount realized on the disposition. Tax forms 1040ez A distribution by a qualified investment entity to a nonresident alien shareholder that is treated as gain from the sale or exchange of a U. Tax forms 1040ez S. Tax forms 1040ez real property interest by the shareholder is subject to withholding at 35%. Tax forms 1040ez Withholding is also required on certain distributions and other transactions by domestic or foreign corporations, partnerships, trusts, and estates. Tax forms 1040ez These rules are covered in Publication 515. Tax forms 1040ez For information on the tax treatment of dispositions of U. Tax forms 1040ez S. Tax forms 1040ez real property interests, see Real Property Gain or Loss in chapter 4. Tax forms 1040ez If you are a partner in a domestic partnership, and the partnership disposes of a U. Tax forms 1040ez S. Tax forms 1040ez real property interest at a gain, the partnership will withhold tax on the amount of gain allocable to its foreign partners. Tax forms 1040ez Your share of the income and tax withheld will be reported to you on Form 8805, Foreign Partner's Information Statement of Section 1446 Withholding Tax, or Form 1042-S, Foreign Person's U. Tax forms 1040ez S. Tax forms 1040ez Source Income Subject to Withholding (in the case of a publicly traded partnership). Tax forms 1040ez Withholding is not required in the following situations. Tax forms 1040ez The property is acquired by the buyer for use as a residence and the amount realized (sales price) is not more than $300,000. Tax forms 1040ez The property disposed of is an interest in a domestic corporation if any class of stock of the corporation is regularly traded on an established securities market. Tax forms 1040ez However, this exception does not apply to certain dispositions of substantial amounts of non-publicly traded interests in publicly traded corporations. Tax forms 1040ez The property disposed of is an interest in a U. Tax forms 1040ez S. Tax forms 1040ez corporation that is not regularly traded on an established market and you (the seller) give the buyer a copy of a statement issued by the corporation certifying that the interest is not a U. Tax forms 1040ez S. Tax forms 1040ez real property interest. Tax forms 1040ez You (the seller) give the buyer a certification stating, under penalties of perjury, that you are not a foreign person, and containing your name, U. Tax forms 1040ez S. Tax forms 1040ez taxpayer identification number, and home address. Tax forms 1040ez You can give the certification to a qualified substitute. Tax forms 1040ez The qualified substitute gives the buyer a statement, under penalties of perjury, that the certification is in the possession of the qualified substitute. Tax forms 1040ez For this purpose, a qualified substitute is (a) the person (including any attorney or title company) responsible for closing the transaction, other than your agent, and (b) the buyer's agent. Tax forms 1040ez The buyer receives a withholding certificate from the Internal Revenue Service. Tax forms 1040ez You give the buyer written notice that you are not required to recognize any gain or loss on the transfer because of a nonrecognition provision in the Internal Revenue Code or a provision in a U. Tax forms 1040ez S. Tax forms 1040ez tax treaty. Tax forms 1040ez The buyer must file a copy of the notice with the Ogden Service Center, P. Tax forms 1040ez O. Tax forms 1040ez Box 409101, Ogden, UT 84409. Tax forms 1040ez You must verify the notice as true and sign it under penalties of perjury. Tax forms 1040ez The notice must contain the following information. Tax forms 1040ez A statement that the notice is a notice of nonrecognition under regulation section 1. Tax forms 1040ez 1445-2(d)(2). Tax forms 1040ez Your name, taxpayer identification number, and home address. Tax forms 1040ez A statement that you are not required to recognize any gain or loss on the transfer. Tax forms 1040ez A brief description of the transfer. Tax forms 1040ez A brief summary of the law and facts supporting your claim that recognition of gain or loss is not required. Tax forms 1040ez You may not give the buyer a written notice for any of the following transfers: the sale of your main home on which you exclude gain, a like-kind exchange that does not qualify for nonrecognition treatment in its entirety, or a deferred like-kind exchange that has not been completed at the time the buyer must file Form 8288. Tax forms 1040ez Instead, a withholding certificate (described next) must be obtained. Tax forms 1040ez The amount you realize on the transfer of a U. Tax forms 1040ez S. Tax forms 1040ez real property interest is zero. Tax forms 1040ez The property is acquired by the United States, a U. Tax forms 1040ez S. Tax forms 1040ez state or possession, a political subdivision, or the District of Columbia. Tax forms 1040ez The distribution is from a domestically controlled qualified investment entity (QIE) and is treated as a distribution of a U. Tax forms 1040ez S. Tax forms 1040ez real property interest only because an interest in the entity was disposed of in an applicable wash sale transaction. Tax forms 1040ez For the definition of a QIE, see Qualified investment entities under Real Property Gain or Loss, earlier. Tax forms 1040ez See Wash sale under Real Property Gain or Loss in chapter 4. Tax forms 1040ez The certifications in (3) and (4) must be disregarded by the buyer if the buyer or qualified substitute has actual knowledge, or receives notice from a seller's or buyer's agent (or substitute), that they are false. Tax forms 1040ez This also applies to the qualified substitute's statement under (4). Tax forms 1040ez Withholding certificates. Tax forms 1040ez   The tax required to be withheld on a disposition can be reduced or eliminated under a withholding certificate issued by the IRS. Tax forms 1040ez Either you or the buyer can request a withholding certificate. Tax forms 1040ez   A withholding certificate can be issued due to any of the following. Tax forms 1040ez The IRS determines that reduced withholding is appropriate because either: The amount required to be withheld would be more than your maximum tax liability, or Withholding of the reduced amount would not jeopardize collection of the tax. Tax forms 1040ez All of your realized gain is exempt from U. Tax forms 1040ez S. Tax forms 1040ez tax. Tax forms 1040ez You or the buyer enters into an agreement for the payment of tax providing security for the tax liability. Tax forms 1040ez   Get Publication 515 and Form 8288-B for information on procedures to request a withholding certificate. Tax forms 1040ez Credit for tax withheld. Tax forms 1040ez   The buyer must report and pay over the withheld tax within 20 days after the transfer using Form 8288, U. Tax forms 1040ez S. Tax forms 1040ez Withholding Tax Return for Dispositions by Foreign Persons of U. Tax forms 1040ez S. Tax forms 1040ez Real Property Interests. Tax forms 1040ez This form is filed with the IRS with copies A and B of Form 8288-A, Statement of Withholding on Dispositions by Foreign Persons of U. Tax forms 1040ez S. Tax forms 1040ez Real Property Interests. Tax forms 1040ez Copy B of this statement will be stamped received by the IRS and returned to you (the seller) if the statement is complete and includes your taxpayer identification number (TIN). Tax forms 1040ez You must file Copy B with your tax return to take credit for the tax withheld. Tax forms 1040ez   A stamped copy of Form 8288-A will not be provided to you if your TIN is not included on that form. Tax forms 1040ez The IRS will send you a letter requesting the TIN and providing instructions for how to get a TIN. Tax forms 1040ez When you provide the IRS with a TIN, the IRS will provide you with a stamped Copy B of Form 8288-A. Tax forms 1040ez Social Security and Medicare Taxes If you work as an employee in the United States, you must pay social security and Medicare taxes in most cases. Tax forms 1040ez Your payments of these taxes contribute to your coverage under the U. Tax forms 1040ez S. Tax forms 1040ez social security system. Tax forms 1040ez Social security coverage provides retirement benefits, survivors and disability benefits, and medical insurance (Medicare) benefits to individuals who meet certain eligibility requirements. Tax forms 1040ez In most cases, the first $113,700 of taxable wages received in 2013 for services performed in the United States is subject to social security tax. Tax forms 1040ez All taxable wages are subject to Medicare tax. Tax forms 1040ez Your employer deducts these taxes from each wage payment. Tax forms 1040ez Your employer must deduct these taxes even if you do not expect to qualify for social security or Medicare benefits. Tax forms 1040ez You can claim a credit for excess social security tax on your income tax return if you have more than one employer and the amount deducted from your combined wages for 2013 is more than $7,049. Tax forms 1040ez 40. Tax forms 1040ez Use the appropriate worksheet in chapter 3 of Publication 505, Tax Withholding and Estimated Tax, to figure your credit. Tax forms 1040ez If any one employer deducted more than $7,049. Tax forms 1040ez 40, you cannot claim a credit for that amount. Tax forms 1040ez Ask your employer to refund the excess. Tax forms 1040ez If your employer does not refund the excess, you can file a claim for refund using Form 843. Tax forms 1040ez In general, U. Tax forms 1040ez S. Tax forms 1040ez social security and Medicare taxes apply to payments of wages for services performed as an employee in the United States, regardless of the citizenship or residence of either the employee or the employer. Tax forms 1040ez In limited situations, these taxes apply to wages for services performed outside the United States. Tax forms 1040ez Your employer should be able to tell you if social security and Medicare taxes apply to your wages. Tax forms 1040ez You cannot make voluntary payments if no taxes are due. Tax forms 1040ez Additional Medicare Tax. Tax forms 1040ez   Beginning in 2013, in addition to the Medicare tax, a 0. Tax forms 1040ez 9% Additional Medicare Tax applies to Medicare wages, Railroad Retirement Tax Act (RRTA) compensation, and self-employment income that are more than: $250,000 if married filing jointly, $125,000 if married filing separately, or $200,000 for any other filing status. Tax forms 1040ez   There are no special rules for nonresident aliens for purposes of Additional Medicare Tax. Tax forms 1040ez Wages, RRTA compensation, and self-employment income that are subject to Medicare tax will also be subject to Additional Medicare Tax if in excess of the applicable threshold. Tax forms 1040ez   Your employer is responsible for withholding the 0. Tax forms 1040ez 9% Additional Medicare Tax on Medicare wages or RRTA compensation it pays to you in excess of $200,000 in the calendar year. Tax forms 1040ez If you intend to file a joint return and you anticipate that you and your spouse's individual wages are not going to be more than $200,000 but your combined wages and self-employment income are going to be more than $250,000, you may want to request additional withholding on Form W-4 and/or make estimated tax payments. Tax forms 1040ez   If you file Form 1040NR, you must pay Additional Medicare Tax if the total of your wages and your self-employment income was more than $125,000 if married (Box 3, 4, or 5 on page 1 of Form 1040NR), or $200,000 if single or qualifying widow(er) (Box 1, 2, or 6 on page 1 of Form 1040NR). Tax forms 1040ez    See Form 8959, Additional Medicare Tax, and the Instructions for Form 8959 to determine whether you are required to pay Additional Medicare Tax. Tax forms 1040ez For more information on Additional Medicare Tax, go to IRS. Tax forms 1040ez gov and enter “Additional Medicare Tax” in the search box. Tax forms 1040ez   Self-employed individuals may also be required to pay Additional Medicare Tax. Tax forms 1040ez See Self-Employment Tax , later. Tax forms 1040ez Students and Exchange Visitors Generally, services performed by you as a nonresident alien temporarily in the United States as a nonimmigrant under subparagraph (F), (J), (M), or (Q) of section 101(a)(15) of the Immigration and Nationality Act are not covered under the social security program if the services are performed to carry out the purpose for which you were admitted to the United States. Tax forms 1040ez This means that there will be no withholding of social security or Medicare taxes from the pay you receive for these services. Tax forms 1040ez These types of services are very limited, and generally include only on-campus work, practical training, and economic hardship employment. Tax forms 1040ez Social security and Medicare taxes will be withheld from your pay for these services if you are considered a resident alien as discussed in chapter 1, even though your nonimmigrant classification (“F,” “J,” “M,” or “Q”) remains the same. Tax forms 1040ez Services performed by a spouse or minor child of nonimmigrant aliens with the classification of “F-2,” “J-2,” “M-2,” and “Q-3” are covered under social security. Tax forms 1040ez Nonresident Alien Students If you are a nonresident alien temporarily admitted to the United States as a student, you generally are not permitted to work for a wage or salary or to engage in business while you are in the United States. Tax forms 1040ez In some cases, a student admitted to the United States in “F-1,” “M-1,” or “J-1” status is granted permission to work. Tax forms 1040ez Social security and Medicare taxes are not withheld from pay for the work unless the student is considered a resident alien. Tax forms 1040ez Any student who is enrolled and regularly attending classes at a school may be exempt from social security and Medicare taxes on pay for services performed for that school. Tax forms 1040ez The U. Tax forms 1040ez S. Tax forms 1040ez Citizenship and Immigration Services (USCIS) permits on-campus work for students in “F-1” status if it does not displace a U. Tax forms 1040ez S. Tax forms 1040ez resident. Tax forms 1040ez On-campus work means work performed on the school's premises. Tax forms 1040ez On-campus work includes work performed at an off-campus location that is educationally affiliated with the school. Tax forms 1040ez On-campus work under the terms of a scholarship, fellowship, or assistantship is considered part of the academic program of a student taking a full course of study and is permitted by the USCIS. Tax forms 1040ez Social security and Medicare taxes are not withheld from pay for this work unless the student is considered a resident alien. Tax forms 1040ez If services performed by a nonresident alien student are not considered as performed to carry out the purpose for which the student was admitted to the United States, social security and Medicare taxes will be withheld from pay for the services unless the pay is exempt under the Internal Revenue Code. Tax forms 1040ez Exchange Visitors Exchange visitors are temporarily admitted to the United States under section 101(a)(15)(J) of the Immigration and Nationality Act. Tax forms 1040ez Social security and Medicare taxes are not withheld on pay for services of an exchange visitor who has been given permission to work and who possesses or obtains a letter of authorization from the sponsor unless the exchange visitor is considered a resident alien. Tax forms 1040ez If services performed by an exchange visitor are not considered as performed to carry out the purpose for which the visitor was admitted to the United States, social security and Medicare taxes are withheld from pay for the services unless the pay is exempt under the Internal Revenue Code. Tax forms 1040ez Nonresident aliens temporarily admitted to the United States as participants in international cultural exchange programs under section 101(a)(15)(Q) of the Immigration and Nationality Act may be exempt from social security and Medicare taxes. Tax forms 1040ez The employer must be the petitioner through whom the alien obtained the “Q” visa. Tax forms 1040ez Social security and Medicare taxes are not withheld from pay for this work unless the alien is considered a resident alien. Tax forms 1040ez Refund of Taxes Withheld in Error If social security or Medicare taxes were withheld in error from pay that is not subject to these taxes, contact the employer who withheld the taxes for a refund. Tax forms 1040ez If you are unable to get a full refund of the amount from your employer, file a claim for refund with the Internal Revenue Service on Form 843, Claim for Refund and Request for Abatement. Tax forms 1040ez Attach the following items to Form 843. Tax forms 1040ez A copy of your Form W-2 to prove the amount of social security and Medicare taxes withheld. Tax forms 1040ez A copy of your visa. Tax forms 1040ez Form I-94 (or other documentation showing your dates of arrival or departure). Tax forms 1040ez If you have an F-1 visa, documentation showing permission to work in the U. Tax forms 1040ez S. Tax forms 1040ez If you have a J-1 visa, documentation showing permission to work in the U. Tax forms 1040ez S. Tax forms 1040ez If you are engaged in optional practical training or employment due to severe economic necessity, documentation showing permission to work in the U. Tax forms 1040ez S. Tax forms 1040ez A statement from your employer indicating the amount of the reimbursement your employer provided and the amount of the credit or refund your employer claimed or you authorized your employer to claim. Tax forms 1040ez If you cannot obtain this statement from your employer, you must provide this information on your own statement and explain why you are not attaching a statement from your employer or on Form 8316 claiming your employer will not issue the refund. Tax forms 1040ez If you were exempt from social security and Medicare tax for only part of the year, pay statements showing the tax paid during the period you were exempt. Tax forms 1040ez File Form 843 (with attachments) with the Department of the Treasury, Internal Revenue Service Center, Ogden, UT 84201-0038. Tax forms 1040ez Do not use Form 843 to request a refund of Additional Medicare Tax. Tax forms 1040ez If Additional Medicare Tax was withheld from your pay in error, you can claim a credit for any withheld Additional Medicare Tax against the total tax liability shown on your tax return by filing Form 8959 with Form 1040 or 1040NR. Tax forms 1040ez If Additional Medicare Tax was withheld in error in a prior year for which you already filed Form 1040 or 1040NR, you must file Form 1040X, Amended U. Tax forms 1040ez S. Tax forms 1040ez Individual Income Tax Return, for the prior year in which the wages or compensation were originally received to recover the Additional Medicare Tax withheld in error. Tax forms 1040ez See the Instructions for Form 1040X. Tax forms 1040ez Agricultural Workers Agricultural workers temporarily admitted into the United States on H-2A visas are exempt from social security and Medicare taxes on compensation paid to them for services performed in connection with the H-2A visa. Tax forms 1040ez You can find more information about not having tax withheld at www. Tax forms 1040ez irs. Tax forms 1040ez gov/Individuals/International-Taxpayers/Foreign-Agricultural-Workers. Tax forms 1040ez Self-Employment Tax Self-employment tax is the social security and Medicare taxes for individuals who are self-employed. Tax forms 1040ez Nonresident aliens are not subject to self-employment tax unless an international social security agreement in effect determines that they are covered under the U. Tax forms 1040ez S. Tax forms 1040ez social security system. Tax forms 1040ez Residents of the U. Tax forms 1040ez S. Tax forms 1040ez Virgin Islands, Puerto Rico, Guam, the Commonwealth of the Northern Mariana Islands, or American Samoa are considered U. Tax forms 1040ez S. Tax forms 1040ez residents for this purpose and are subject to the self-employment tax. Tax forms 1040ez Resident aliens must pay self-employment tax under the same rules that apply to U. Tax forms 1040ez S. Tax forms 1040ez citizens. Tax forms 1040ez However, a resident alien employed by an international organization, a foreign government, or a wholly-owned instrumentality of a foreign government is not subject to the self-employment tax on income earned in the United States. Tax forms 1040ez Self-employment income you receive while you are a resident alien is subject to self-employment tax even if it was paid for services you performed as a nonresident alien. Tax forms 1040ez Example. Tax forms 1040ez Bill Jones is an author engaged in the business of writing books. Tax forms 1040ez Bill had several books published in a foreign country while he was a citizen and resident of that country. Tax forms 1040ez During 2013, Bill entered the United States as a resident alien. Tax forms 1040ez After becoming a U. Tax forms 1040ez S. Tax forms 1040ez resident, he continued to receive royalties from his foreign publisher. Tax forms 1040ez Bill reports his income and expenses on the cash basis (he reports income on his tax return when received and deducts expenses when paid). Tax forms 1040ez Bill's 2013 self-employment income includes the royalties received after he became a U. Tax forms 1040ez S. Tax forms 1040ez resident even though the books were published while he was a nonresident alien. Tax forms 1040ez This royalty income is subject to self-employment tax. Tax forms 1040ez Reporting self-employment tax. Tax forms 1040ez   Use Schedule SE (Form 1040) to report and figure your self-employment tax. Tax forms 1040ez Then enter the tax on Form 1040, line 56, or Form 1040NR, line 54. Tax forms 1040ez Attach Schedule SE to Form 1040 or Form 1040NR. Tax forms 1040ez Additional Medicare Tax. Tax forms 1040ez   Self-employed individuals must pay a 0. Tax forms 1040ez 9% Additional Medicare Tax on self-employment income that exceeds one of the following threshold amounts (based on your filing status): Married filing jointly — $250,000; Married filing separately — $125,000; Single, Head of household, or Qualifying widow(er) — $200,000. Tax forms 1040ez   If you have both wages and self-employment income, the threshold amount for applying the Additional Medicare Tax on the self-employment income is reduced (but not below zero) by the amount of wages subject to Additional Medicare Tax. Tax forms 1040ez A self-employment loss should not be considered for purposes of this tax   If you file Form 1040NR, you must pay Additional Medicare Tax if the total of your wages and your self-employment income was more than $125,000 if married (Box 3, 4, or 5 on page 1 of Form 1040NR), or $200,000 if single or qualifying widow(er) (Box 1, 2, or 6 on page 1 of Form 1040NR). Tax forms 1040ez   See Form 8959, Additional Medicare Tax, and the Instructions for Form 8959 to determine whether you are required to pay Additional Medicare Tax. Tax forms 1040ez For more information on Additional Medicare Tax, go to IRS. Tax forms 1040ez gov and enter “Additional Medicare Tax” in the search box. Tax forms 1040ez Deduction for employer-equivalent portion of self-employment tax. Tax forms 1040ez   If you must pay self-employment tax, you can deduct a portion of the self-employment tax paid in figuring your adjusted gross income. Tax forms 1040ez This deduction is figured on Schedule SE (Form 1040). Tax forms 1040ez Note. Tax forms 1040ez No portion of the Additional Medicare Tax is deductible for self-employment tax. Tax forms 1040ez More information. Tax forms 1040ez   Get Publication 334, Tax Guide for Small Business, for more information about self-employment tax. Tax forms 1040ez International Social Security Agreements The United States has entered into social security agreements with foreign countries to coordinate social security coverage and taxation of workers employed for part or all of their working careers in one of the countries. Tax forms 1040ez These agreements are commonly referred to as totalization agreements. Tax forms 1040ez Under these agreements, dual coverage and dual contributions (taxes) for the same work are eliminated. Tax forms 1040ez The agreements generally make sure that social security taxes (including self-employment tax) are paid only to one country. Tax forms 1040ez Agreements are in effect with the following countries. Tax forms 1040ez Australia. Tax forms 1040ez Austria. Tax forms 1040ez Belgium. Tax forms 1040ez Canada. Tax forms 1040ez Chile. Tax forms 1040ez Czech Republic. Tax forms 1040ez Denmark. Tax forms 1040ez Finland. Tax forms 1040ez France. Tax forms 1040ez Germany. Tax forms 1040ez Greece. Tax forms 1040ez Ireland. Tax forms 1040ez Italy. Tax forms 1040ez Japan. Tax forms 1040ez Korea, South. Tax forms 1040ez Luxembourg. Tax forms 1040ez The Netherlands. Tax forms 1040ez Norway. Tax forms 1040ez Poland. Tax forms 1040ez Portugal. Tax forms 1040ez Spain. Tax forms 1040ez Sweden. Tax forms 1040ez Switzerland. Tax forms 1040ez The United Kingdom. Tax forms 1040ez Agreements with other countries are expected to enter into force in the future. Tax forms 1040ez Employees. Tax forms 1040ez   Generally, under these agreements, you are subject to social security taxes only in the country where you are working. Tax forms 1040ez However, if you are temporarily sent to work for the same employer in the United States and your pay would normally be subject to social security taxes in both countries, most agreements provide that you remain covered only by the social security system of the country from which you were sent. Tax forms 1040ez You can get more information on any agreement by contacting the U. Tax forms 1040ez S. Tax forms 1040ez Social Security Administration at the address given later. Tax forms 1040ez If you have access to the Internet, you can get more information at www. Tax forms 1040ez socialsecurity. Tax forms 1040ez gov/international. Tax forms 1040ez   To establish that your pay is subject only to foreign social security taxes and is exempt from U. Tax forms 1040ez S. Tax forms 1040ez social security taxes (including the Medicare tax) under an agreement, you or your employer should request a certificate of coverage from the appropriate agency of the foreign country. Tax forms 1040ez This will usually be the same agency to which you or your employer pays your foreign social security taxes. Tax forms 1040ez The foreign agency will be able to tell you what information is needed for them to issue the certificate. Tax forms 1040ez Your employer should keep a copy of the certificate because it may be needed to show why you are exempt from U. Tax forms 1040ez S. Tax forms 1040ez social security taxes. Tax forms 1040ez Only wages paid on or after the effective date of the agreement can be exempt from U. Tax forms 1040ez S. Tax forms 1040ez social security taxes. Tax forms 1040ez    Some of the countries with which the United States has agreements will not issue certificates of coverage. Tax forms 1040ez In this case, either you or your employer should request a statement that your wages are not covered by the U. Tax forms 1040ez S. Tax forms 1040ez social security system. Tax forms 1040ez Request the statement from the following address. Tax forms 1040ez U. Tax forms 1040ez S. Tax forms 1040ez Social Security Administration Office of International Programs P. Tax forms 1040ez O. Tax forms 1040ez Box 17741 Baltimore, MD 21235-7741 Self-employed individuals. Tax forms 1040ez   Under most agreements, self-employed individuals are covered by the social security system of the country where they reside. Tax forms 1040ez However, under some agreements, you may be exempt from U. Tax forms 1040ez S. Tax forms 1040ez self-employment tax if you temporarily transfer your business activity to or from the United States. Tax forms 1040ez   If you believe that your self-employment income is subject only to U. Tax forms 1040ez S. Tax forms 1040ez self-employment tax and is exempt from foreign social security taxes, request a certificate of coverage from the U. Tax forms 1040ez S. Tax forms 1040ez Social Security Administration at the address given earlier. Tax forms 1040ez This certificate will establish your exemption from foreign social security taxes. Tax forms 1040ez   To establish that your self-employment income is subject only to foreign social security taxes and is exempt from U. Tax forms 1040ez S. Tax forms 1040ez self-employment tax, request a certificate of coverage from the appropriate agency of the foreign country. Tax forms 1040ez If the foreign country will not issue the certificate, you should request a statement that your income is not covered by the U. Tax forms 1040ez S. Tax forms 1040ez social security system. Tax forms 1040ez Request it from the U. Tax forms 1040ez S. Tax forms 1040ez Social Security Administration at the address given earlier. Tax forms 1040ez Attach a photocopy of either statement to Form 1040 each year you are exempt. Tax forms 1040ez Also print “Exempt, see attached statement” on the line for self-employment tax. Tax forms 1040ez Estimated Tax Form 1040-ES (NR) You may have income from which no U. Tax forms 1040ez S. Tax forms 1040ez income tax is withheld. Tax forms 1040ez Or the amount of tax withheld may be less than the income tax you estimate you will owe at the end of the year. Tax forms 1040ez If so, you may have to pay estimated tax. Tax forms 1040ez Generally, you must make estimated tax payments for 2014 if you expect to owe at least $1,000 in tax and you expect your withholding and certain refundable credits to be less than the smaller of: 90% of the tax to be shown on your 2014 income tax return, or 100% of the tax shown on your 2013 income tax return (if your 2013 return covered all 12 months of the year). Tax forms 1040ez If your adjusted gross income for 2013 was more than $150,000 ($75,000 if your filing status for 2014 is married filing separately), substitute 110% for 100% in (2) above if you are not a farmer or fisherman. Tax forms 1040ez Item (2) does not apply if you did not file a 2013 return. Tax forms 1040ez A nonresident alien should use Form 1040-ES (NR) to figure and pay estimated tax. Tax forms 1040ez If you pay by check, make it payable to the "United States Treasury. Tax forms 1040ez " How to estimate your tax for 2014. Tax forms 1040ez   If you filed a 2013 return on Form 1040NR or Form 1040NR-EZ and expect your income, number of exemptions, and total deductions for 2014 to be nearly the same, you should use your 2013 return as a guide to complete the Estimated Tax Worksheet in the Form 1040-ES (NR) instructions. Tax forms 1040ez If you did not file a return for 2013, or if your income, exemptions, deductions, or credits will be different for 2014, you must estimate these amounts. Tax forms 1040ez Figure your estimated tax liability using the Tax Rate Schedule in the 2014 Form 1040-ES (NR) instructions for your filing status. Tax forms 1040ez Note. Tax forms 1040ez If you expect to be a resident of Puerto Rico during the entire year, use Form 1040-ES or Formulario 1040-ES (PR). Tax forms 1040ez When to pay estimated tax. Tax forms 1040ez   Make your first estimated tax payment by the due date for filing the previous year's Form 1040NR or Form 1040NR-EZ. Tax forms 1040ez If you have wages subject to the same withholding rules that apply to U. Tax forms 1040ez S. Tax forms 1040ez citizens, you must file Form 1040NR or Form 1040NR-EZ and make your first estimated tax payment by April 15, 2014. Tax forms 1040ez If you do not have wages subject to withholding, file your income tax return and make your first estimated tax payment by June 16, 2014. Tax forms 1040ez   If your first estimated tax payment is due April 15, 2014, you can pay your estimated tax in full at that time or in four equal installments by the dates shown next. Tax forms 1040ez 1st installment April 15, 2014 2nd installment June 16, 2014 3rd installment Sept. Tax forms 1040ez 15, 2014 4th installment Jan. Tax forms 1040ez 15, 2015 If your first payment is not due until June 16, 2014, you can pay your estimated tax in full at that time or: ½ of your estimated tax by June 16, 2014, 1/4 of the tax by September 15, 2014, and 1/4 by January 15, 2015. Tax forms 1040ez    You do not have to make the payment due January 15, 2015, if you file your 2014 Form 1040NR or 1040NR-EZ by February 2, 2015, and pay the entire balance due with your return. Tax forms 1040ez Fiscal year. Tax forms 1040ez   If your return is not on a calendar year basis, your due dates are the 15th day of the 4th, 6th, and 9th months of your fiscal year, and the 1st month of the following fiscal year. Tax forms 1040ez If any date falls on a Saturday, Sunday, or legal holiday, use the next day that is not a Saturday, Sunday, or legal holiday. Tax forms 1040ez Changes in income, deductions, or exemptions. Tax forms 1040ez   Even if you are not required to make an estimated tax payment in April or June, your circumstances may change so that you will have to make estimated tax payments later. Tax forms 1040ez This can happen if you receive additional income or if any of your deductions are reduced or eliminated. Tax forms 1040ez If so, see the instructions for Form 1040-ES (NR) and Publication 505 for information on figuring your estimated tax. Tax forms 1040ez Amended estimated tax. Tax forms 1040ez   If, after you have made estimated tax payments, you find your estimated tax is substantially increased or decreased because of a change in your income or exemptions, you should adjust your remaining estimated tax payments. Tax forms 1040ez To do this, see the instructions for Form 1040-ES (NR) and Publication 505. Tax forms 1040ez Penalty for failure to pay estimated income tax. Tax forms 1040ez   You will be subject to a penalty for underpayment of installments of estimated tax except in certain situations. Tax forms 1040ez These situations are explained on Form 2210, Underpayment of Estimated Tax by Individuals, Estates, and Trusts. Tax forms 1040ez Prev  Up  Next   Home   More Online Publications