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Taxact 2012 2. Taxact 2012 Withholding Tax Table of Contents Topics - This chapter discusses: Useful Items - You may want to see: Income Tax Withholding Statement. Taxact 2012 30% Flat Rate Withholding Social Security and Medicare TaxesGeneral Information Bilateral Social Security (Totalization) Agreements Topics - This chapter discusses: Withholding income tax from the pay of U. Taxact 2012 S. Taxact 2012 citizens, Withholding tax at a flat rate, and Social security and Medicare taxes. Taxact 2012 Useful Items - You may want to see: Publication 505 Tax Withholding and Estimated Tax Form (and Instructions) 673 Statement For Claiming Exemption From Withholding on Foreign Earned Income Eligible for the Exclusion Provided by Section 911 W-4 Employee's Withholding Allowance Certificate W-9 Request for Taxpayer Identification Number and Certification See chapter 7 for information about getting this publication and these forms. Taxact 2012 Income Tax Withholding U. Taxact 2012 S. Taxact 2012 employers generally must withhold U. Taxact 2012 S. Taxact 2012 income tax from the pay of U. Taxact 2012 S. Taxact 2012 citizens working abroad unless the employer is required by foreign law to withhold foreign income tax. Taxact 2012 Foreign earned income exclusion. Taxact 2012 Your employer does not have to withhold U. Taxact 2012 S. Taxact 2012 income taxes from wages you earn abroad if it is reasonable to believe that you will exclude them from income under the foreign earned income exclusion or the foreign housing exclusion. Taxact 2012 Your employer should withhold taxes from any wages you earn for working in the United States. Taxact 2012 Statement. Taxact 2012 You can give a statement to your employer indicating that you expect to qualify for the foreign earned income exclusion under either the bona fide residence test or the physical presence test and indicating your estimated housing cost exclusion. Taxact 2012 Form 673 is an acceptable statement. Taxact 2012 You can use Form 673 only if you are a U. Taxact 2012 S. Taxact 2012 citizen. Taxact 2012 You do not have to use the form. Taxact 2012 You can prepare your own statement. Taxact 2012 See a copy of Form 673, later. Taxact 2012 Generally, your employer can stop the withholding once you submit the statement that includes a declaration that the statement is made under penalties of perjury. Taxact 2012 However, if your employer has reason to believe that you will not qualify for either the foreign earned income or the foreign housing exclusion, your employer must continue to withhold. Taxact 2012 In determining whether your foreign earned income is more than the limit on either the foreign earned income exclusion or the foreign housing exclusion, if your employer has any information about pay you received from any other source outside the United States, your employer must take that information into account. Taxact 2012 Foreign tax credit. Taxact 2012 If you plan to take a foreign tax credit, you may be eligible for additional withholding allowances on Form W-4. Taxact 2012 You can take these additional withholding allowances only for foreign tax credits attributable to taxable salary or wage income. Taxact 2012 Withholding from pension payments. Taxact 2012 U. Taxact 2012 S. Taxact 2012 payers of benefits from employer-deferred compensation plans, individual retirement plans, and commercial annuities generally must withhold income tax from payments delivered outside of the United States. Taxact 2012 You can choose exemption from withholding if you: Provide the payer of the benefits with a residence address in the United States or a U. Taxact 2012 S. Taxact 2012 possession, or Certify to the payer that you are not a U. Taxact 2012 S. Taxact 2012 citizen or resident alien or someone who left the United States to avoid tax. Taxact 2012 Check your withholding. Taxact 2012 Before you report U. Taxact 2012 S. Taxact 2012 income tax withholding on your tax return, you should carefully review all information documents, such as Form W-2, Wage and Tax Statement, and the Form 1099 information returns. Taxact 2012 Compare other records, such as final pay records or bank statements, with Form W-2 or Form 1099 to verify the withholding on these forms. Taxact 2012 Check your U. Taxact 2012 S. Taxact 2012 income tax withholding even if you pay someone else to prepare your tax return. Taxact 2012 You may be assessed penalties and interest if you claim more than your correct amount of withholding allowances. Taxact 2012 This image is too large to be displayed in the current screen. Taxact 2012 Please click the link to view the image. Taxact 2012 Form 673 30% Flat Rate Withholding Generally, U. Taxact 2012 S. Taxact 2012 payers of income other than wages, such as dividends and royalties, are required to withhold tax at a flat 30% (or lower treaty) rate on nonwage income paid to nonresident aliens. Taxact 2012 If you are a U. Taxact 2012 S. Taxact 2012 citizen or resident alien and this tax is withheld in error from payments to you because you have a foreign address, you should notify the payer of the income to stop the withholding. Taxact 2012 Use Form W-9 to notify the payer. Taxact 2012 You can claim the tax withheld in error as a withholding credit on your tax return if the amount is not adjusted by the payer. Taxact 2012 Social security benefits paid to residents. Taxact 2012 If you are a lawful permanent resident (green card holder) and a flat 30% tax was withheld in error on your social security benefits, the tax is refundable by the Social Security Administration (SSA) or the IRS. Taxact 2012 The SSA will refund the tax withheld if the refund can be processed during the same calendar year in which the tax was withheld. Taxact 2012 If the SSA cannot refund the tax withheld, you must file a Form 1040 or 1040A with the Internal Revenue Service Center at the address listed under Where To File to determine if you are entitled to a refund. Taxact 2012 The following information must be submitted with your Form 1040 or Form 1040A. Taxact 2012 A copy of Form SSA-1042S, Social Security Benefit Statement. Taxact 2012 A copy of your “green card. Taxact 2012 ” A signed declaration that includes the following statements. Taxact 2012 “I am a U. Taxact 2012 S. Taxact 2012 lawful permanent resident and my green card has been neither revoked nor administratively or judicially determined to have been abandoned. Taxact 2012 I am filing a U. Taxact 2012 S. Taxact 2012 income tax return for the taxable year as a resident alien reporting all of my worldwide income. Taxact 2012 I have not claimed benefits for the taxable year under an income tax treaty as a nonresident alien. Taxact 2012 ” Social Security and Medicare Taxes Social security and Medicare taxes may apply to wages paid to an employee regardless of where the services are performed. Taxact 2012 General Information In general, U. Taxact 2012 S. Taxact 2012 social security and Medicare taxes do not apply to wages for services you perform as an employee outside the United States unless one of the following exceptions applies. Taxact 2012 You perform the services on or in connection with an American vessel or aircraft (defined later) and either: You entered into your employment contract within the United States, or The vessel or aircraft touches at a U. Taxact 2012 S. Taxact 2012 port while you are employed on it. Taxact 2012 You are working in one of the countries with which the United States has entered into a bilateral social security agreement (discussed later). Taxact 2012 You are working for an American employer (defined later). Taxact 2012 You are working for a foreign affiliate (defined later) of an American employer under a voluntary agreement entered into between the American employer and the U. Taxact 2012 S. Taxact 2012 Treasury Department. Taxact 2012 American vessel or aircraft. Taxact 2012 An American vessel is any vessel documented or numbered under the laws of the United States and any other vessel whose crew is employed solely by one or more U. Taxact 2012 S. Taxact 2012 citizens, residents, or corporations. Taxact 2012 An American aircraft is an aircraft registered under the laws of the United States. Taxact 2012 American employer. Taxact 2012 An American employer includes any of the following. Taxact 2012 The U. Taxact 2012 S. Taxact 2012 Government or any of its instrumentalities. Taxact 2012 An individual who is a resident of the United States. Taxact 2012 A partnership of which at least two-thirds of the partners are U. Taxact 2012 S. Taxact 2012 residents. Taxact 2012 A trust of which all the trustees are U. Taxact 2012 S. Taxact 2012 residents. Taxact 2012 A corporation organized under the laws of the United States, any U. Taxact 2012 S. Taxact 2012 state, or the District of Columbia, Puerto Rico, the U. Taxact 2012 S. Taxact 2012 Virgin Islands, Guam, or American Samoa. Taxact 2012 An American employer also includes any foreign person with an employee who is performing services in connection with a contract between the U. Taxact 2012 S. Taxact 2012 government (or any instrumentality thereof) and a member of a domestically controlled group of entities which includes such foreign person. Taxact 2012 Foreign affiliate. Taxact 2012 A foreign affiliate of an American employer is any foreign entity in which the American employer has at least a 10% interest, directly or through one or more entities. Taxact 2012 For a corporation, the 10% interest must be in its voting stock. Taxact 2012 For any other entity, the 10% interest must be in its profits. Taxact 2012 Form 2032, Contract Coverage Under Title II of the Social Security Act, is used by American employers to extend social security coverage to U. Taxact 2012 S. Taxact 2012 citizens and resident aliens working abroad for foreign affiliates of American employers. Taxact 2012 Once you enter into an agreement, coverage cannot be terminated. Taxact 2012 Excludable meals and lodging. Taxact 2012 Social security tax does not apply to the value of meals and lodging provided to you for the convenience of your employer if it is reasonable to believe that you will be able to exclude the value from your income. Taxact 2012 Bilateral Social Security (Totalization) Agreements The United States has entered into agreements with some foreign countries to coordinate social security coverage and taxation of workers who are employed in those countries. Taxact 2012 These agreements are commonly referred to as totalization agreements and are in effect with the following countries. Taxact 2012 Australia Greece Norway Austria Ireland Poland Belgium Italy Portugal Canada Japan Spain Chile Korea, Sweden Czech South Switzerland Republic Luxembourg United Denmark Netherlands Kingdom Finland France Germany Under these agreements, dual coverage and dual contributions (taxes) for the same work are eliminated. Taxact 2012 The agreements generally make sure that you pay social security taxes to only one country. Taxact 2012 Generally, under these agreements, you will only be subject to social security taxes in the country where you are working. Taxact 2012 However, if you are temporarily sent to work in a foreign country and your pay would otherwise be subject to social security taxes in both the United States and that country, you generally can remain covered only by U. Taxact 2012 S. Taxact 2012 social security. Taxact 2012 You can get more information on any specific agreement by contacting: Social Security Administration Office of International Programs P. Taxact 2012 O. Taxact 2012 Box 17741 Baltimore, MD 21235-7741 If you have access to the Internet, you can get more information at: http://www. Taxact 2012 socialsecurity. Taxact 2012 gov/international. Taxact 2012 Covered by U. Taxact 2012 S. Taxact 2012 only. Taxact 2012 If your pay in a foreign country is subject only to U. Taxact 2012 S. Taxact 2012 social security tax and is exempt from foreign social security tax, your employer should get a certificate of coverage from the Office of International Programs. Taxact 2012 Covered by foreign country only. Taxact 2012 If you are permanently working in a foreign country with which the United States has a social security agreement and, under the agreement, your pay is exempt from U. Taxact 2012 S. Taxact 2012 social security tax, you or your employer should get a statement from the authorized official or agency of the foreign country verifying that your pay is subject to social security coverage in that country. Taxact 2012 If the authorities of the foreign country will not issue such a statement, either you or your employer should get a statement from the U. Taxact 2012 S. Taxact 2012 Social Security Administration, Office of International Programs, at the address listed earlier. Taxact 2012 The statement should indicate that your wages are not covered by the U. Taxact 2012 S. Taxact 2012 social security system. Taxact 2012 This statement should be kept by your employer because it establishes that your pay is exempt from U. Taxact 2012 S. Taxact 2012 social security tax. Taxact 2012 Only wages paid on or after the effective date of the totalization agreement can be exempt from U. Taxact 2012 S. Taxact 2012 social security tax. 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Understanding your CP152 Notice
This notice acknowledges that we received your Form 8703, Annual Certification of a Residential Rental Project.
What you need to do
You don’t need to do anything.
You may want to...
Keep a copy of this notice for your records.
Answers to Common Questions
Will I receive a notice for each Form 8703 I filed?
Yes. We'll send a separate acknowledgement for each form.
Page Last Reviewed or Updated: 26-Mar-2014
Printable samples of this notice (PDF)
Tax publications you may find useful
How to get help
- Call the 1-800 number listed on the top right corner of your notice.
- Authorize someone (e.g., accountant) to contact the IRS on your behalf using Form 2848.
- See if you qualify for help from a Low Income Taxpayer Clinic.
The Taxact 2012
Taxact 2012 Index A Accuracy of deposits rule, Accuracy of Deposits Rule Additional Medicare Tax, Reminders, Additional Medicare Tax withholding. Taxact 2012 , Additional Medicare Tax withholding adjustments. Taxact 2012 Adjustments, 13. Taxact 2012 Reporting Adjustments to Form 941 or Form 944 Aliens, nonresident, Withholding income taxes on the wages of nonresident alien employees. Taxact 2012 , Withholding of social security and Medicare taxes on nonresident aliens. Taxact 2012 Allocated tips, Allocated tips. Taxact 2012 Archer MSAs, Health Savings Accounts and medical savings accounts. Taxact 2012 Assistance (see Tax help) B Backup withholding, Nonpayroll Income Tax Withholding Business expenses, employee, Employee business expense reimbursements. Taxact 2012 C Calendar, Calendar Certain foreign persons treated as American employers, Foreign persons treated as American employers. Taxact 2012 Change of business address or responsible party, Change of Business Address or Responsible Party COBRA premium assistance credit, COBRA premium assistance credit. Taxact 2012 Correcting employment taxes, Correcting employment taxes. Taxact 2012 Correcting errors, (prior period adjustments) Form 941, Prior Period Adjustments D Delivery services, private, Private Delivery Services Depositing taxes Penalties, Deposit Penalties Rules, 11. Taxact 2012 Depositing Taxes Differential wage payments, Differential wage payments. Taxact 2012 E E-file, Electronic filing by reporting agents. Taxact 2012 Election worker, State and local government employers. Taxact 2012 Electronic, Electronic deposit requirement. Taxact 2012 Electronic deposit requirement, Electronic deposit requirement. Taxact 2012 Electronic Federal Tax Payment System (EFTPS), Electronic deposit requirement. Taxact 2012 Electronic filing, Electronic Filing and Payment, Electronic filing by reporting agents. Taxact 2012 Eligibility for employment, Hiring New Employees Employees defined, Employee status under common law. Taxact 2012 Employer identification number (EIN), 1. Taxact 2012 Employer Identification Number (EIN) Employer responsibilities, Paying Wages, Pensions, or Annuities F Family employees, 3. Taxact 2012 Family Employees Final return, Final return. Taxact 2012 Form 944, 12. Taxact 2012 Filing Form 941 or Form 944 Fringe benefits, Fringe benefits. Taxact 2012 FUTA tax, 14. Taxact 2012 Federal Unemployment (FUTA) Tax G Government employers, Federal Government employers. Taxact 2012 H Health insurance plans, Health insurance plans. Taxact 2012 Health Savings Accounts (HSAs), Health Savings Accounts and medical savings accounts. Taxact 2012 Hiring new employees, Hiring New Employees Household employees, Exceptions. Taxact 2012 I Income tax withholding, Income Tax Withholding, 16. Taxact 2012 How To Use the Income Tax Withholding Tables Information returns, Information Returns International social security agreements, International social security agreements. Taxact 2012 L Long-term care insurance, Health insurance plans. Taxact 2012 Lookback period, When To Deposit M Meals and lodging, Meals and lodging. Taxact 2012 Medical care, Medical care reimbursements. Taxact 2012 Medical savings accounts, Health Savings Accounts and medical savings accounts. Taxact 2012 Medicare tax, Social Security and Medicare Taxes Mileage, Per diem or other fixed allowance. Taxact 2012 Monthly deposit schedule, Monthly Deposit Schedule Moving expenses, Moving expenses. Taxact 2012 N New employees, Hiring New Employees Noncash wages, Wages not paid in money. Taxact 2012 Nonemployee compensation, Nonpayroll Income Tax Withholding P Part-time workers, Part-Time Workers Payroll period, 8. Taxact 2012 Payroll Period Penalties, Deposit Penalties, Penalties. Taxact 2012 Private delivery services, Private Delivery Services Publications (see Tax help) R Reconciling Forms W-2 and Forms 941 or 944, Reconciling Forms W-2, W-3, and 941 or 944. Taxact 2012 Recordkeeping, Recordkeeping Reimbursements, Accountable plan. Taxact 2012 , Nonaccountable plan. Taxact 2012 , Per diem or other fixed allowance. Taxact 2012 Repayments, wages, Wage Repayments S Seasonal employers, Exceptions. Taxact 2012 Semiweekly deposit schedule, Semiweekly Deposit Schedule Sick pay, Sick pay. Taxact 2012 Social security and Medicare taxes, Social Security and Medicare Taxes Social security number, employee, 4. Taxact 2012 Employee's Social Security Number (SSN) Spouse, Business Owned and Operated by Spouses Standard mileage rate, Per diem or other fixed allowance. Taxact 2012 Statutory employees, Employee status under common law. Taxact 2012 Statutory nonemployees, Statutory employees. Taxact 2012 Successor employer, Successor employer. Taxact 2012 , Successor employer. Taxact 2012 Supplemental wages, 7. Taxact 2012 Supplemental Wages T Tax help, How To Get Tax Help Telephone help, Telephone Help Third-party sick pay tax adjustment, Adjustment of tax on third-party sick pay. Taxact 2012 Tip Rate Determination Agreement, Tip Rate Determination and Education Program. Taxact 2012 Tip Rate Determination and Education Program, Tip Rate Determination and Education Program. Taxact 2012 Tips, 6. Taxact 2012 Tips, Tips treated as supplemental wages. Taxact 2012 Trust fund recovery penalty, Trust fund recovery penalty. Taxact 2012 TTY/TDD information, How To Get Tax Help U Unemployment tax, federal, 14. Taxact 2012 Federal Unemployment (FUTA) Tax V Vacation pay, Vacation pay. Taxact 2012 W Wage repayments, Wage Repayments Wages defined, 5. Taxact 2012 Wages and Other Compensation Wages not paid in money, Wages not paid in money. Taxact 2012 Withholding Backup, Nonpayroll Income Tax Withholding Certificate, Using Form W-4 to figure withholding. Taxact 2012 Exemption, Exemption from federal income tax withholding. Taxact 2012 Fringe benefits, Withholding on fringe benefits. Taxact 2012 Income tax, Income Tax Withholding Levies, Amounts exempt from levy on wages, salary, and other income. Taxact 2012 Nonresident aliens, Withholding of social security and Medicare taxes on nonresident aliens. Taxact 2012 Pensions and annuities, Nonpayroll Income Tax Withholding Percentage method, Percentage Method Social security and Medicare taxes, Social Security and Medicare Taxes Table instructions, 16. Taxact 2012 How To Use the Income Tax Withholding Tables Tips, Tips treated as supplemental wages. Taxact 2012 Wage bracket method, Wage Bracket Method Z Zero wage return, Paying Wages, Pensions, or Annuities Prev Up Home More Online Publications