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Where Do I File My 2011 Federal Tax Return

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Where Do I File My 2011 Federal Tax Return

Where do i file my 2011 federal tax return 20. Where do i file my 2011 federal tax return   Standard Deduction Table of Contents What's New Introduction Standard Deduction Amount Standard Deduction for Dependents Who Should ItemizeWhen to itemize. Where do i file my 2011 federal tax return Married persons who filed separate returns. Where do i file my 2011 federal tax return What's New Standard deduction increased. Where do i file my 2011 federal tax return  The standard deduction for some taxpayers who do not itemize their deductions on Schedule A (Form 1040) is higher for 2013 than it was for 2012. Where do i file my 2011 federal tax return The amount depends on your filing status. Where do i file my 2011 federal tax return You can use the 2013 Standard Deduction Tables in this chapter to figure your standard deduction. Where do i file my 2011 federal tax return Introduction This chapter discusses the following topics. Where do i file my 2011 federal tax return How to figure the amount of your standard deduction. Where do i file my 2011 federal tax return The standard deduction for dependents. Where do i file my 2011 federal tax return Who should itemize deductions. Where do i file my 2011 federal tax return Most taxpayers have a choice of either taking a standard deduction or itemizing their deductions. Where do i file my 2011 federal tax return If you have a choice, you can use the method that gives you the lower tax. Where do i file my 2011 federal tax return The standard deduction is a dollar amount that reduces your taxable income. Where do i file my 2011 federal tax return It is a benefit that eliminates the need for many taxpayers to itemize actual deductions, such as medical expenses, charitable contributions, and taxes, on Schedule A (Form 1040). Where do i file my 2011 federal tax return The standard deduction is higher for taxpayers who: Are 65 or older, or Are blind. Where do i file my 2011 federal tax return You benefit from the standard deduction if your standard deduction is more than the total of your allowable itemized deductions. Where do i file my 2011 federal tax return Persons not eligible for the standard deduction. Where do i file my 2011 federal tax return   Your standard deduction is zero and you should itemize any deductions you have if: Your filing status is married filing separately, and your spouse itemizes deductions on his or her return, You are filing a tax return for a short tax year because of a change in your annual accounting period, or You are a nonresident or dual-status alien during the year. Where do i file my 2011 federal tax return You are considered a dual-status alien if you were both a nonresident and resident alien during the year. Where do i file my 2011 federal tax return Note. Where do i file my 2011 federal tax return If you are a nonresident alien who is married to a U. Where do i file my 2011 federal tax return S. Where do i file my 2011 federal tax return citizen or resident alien at the end of the year, you can choose to be treated as a U. Where do i file my 2011 federal tax return S. Where do i file my 2011 federal tax return resident. Where do i file my 2011 federal tax return (See Publication 519, U. Where do i file my 2011 federal tax return S. Where do i file my 2011 federal tax return Tax Guide for Aliens. Where do i file my 2011 federal tax return ) If you make this choice, you can take the standard deduction. Where do i file my 2011 federal tax return If an exemption for you can be claimed on another person's return (such as your parents' return), your standard deduction may be limited. Where do i file my 2011 federal tax return See Standard Deduction for Dependents, later. Where do i file my 2011 federal tax return Standard Deduction Amount The standard deduction amount depends on your filing status, whether you are 65 or older or blind, and whether an exemption can be claimed for you by another taxpayer. Where do i file my 2011 federal tax return Generally, the standard deduction amounts are adjusted each year for inflation. Where do i file my 2011 federal tax return The standard deduction amounts for most people are shown in Table 20-1. Where do i file my 2011 federal tax return Decedent's final return. Where do i file my 2011 federal tax return   The standard deduction for a decedent's final tax return is the same as it would have been had the decedent continued to live. Where do i file my 2011 federal tax return However, if the decedent was not 65 or older at the time of death, the higher standard deduction for age cannot be claimed. Where do i file my 2011 federal tax return Higher Standard Deduction for Age (65 or Older) If you are age 65 or older on the last day of the year and do not itemize deductions, you are entitled to a higher standard deduction. Where do i file my 2011 federal tax return You are considered 65 on the day before your 65th birthday. Where do i file my 2011 federal tax return Therefore, you can take a higher standard deduction for 2013 if you were born before January 2, 1949. Where do i file my 2011 federal tax return Use Table 20-2 to figure the standard deduction amount. Where do i file my 2011 federal tax return Higher Standard Deduction for Blindness If you are blind on the last day of the year and you do not itemize deductions, you are entitled to a higher standard deduction. Where do i file my 2011 federal tax return Not totally blind. Where do i file my 2011 federal tax return   If you are not totally blind, you must get a certified statement from an eye doctor (ophthalmologist or optometrist) that: You cannot see better than 20/200 in the better eye with glasses or contact lenses, or Your field of vision is 20 degrees or less. Where do i file my 2011 federal tax return   If your eye condition is not likely to improve beyond these limits, the statement should include this fact. Where do i file my 2011 federal tax return You must keep the statement in your records. Where do i file my 2011 federal tax return   If your vision can be corrected beyond these limits only by contact lenses that you can wear only briefly because of pain, infection, or ulcers, you can take the higher standard deduction for blindness if you otherwise qualify. Where do i file my 2011 federal tax return Spouse 65 or Older or Blind You can take the higher standard deduction if your spouse is age 65 or older or blind and: You file a joint return, or You file a separate return and can claim an exemption for your spouse because your spouse had no gross income and cannot be claimed as a dependent by another taxpayer. Where do i file my 2011 federal tax return You cannot claim the higher standard deduction for an individual other than yourself and your spouse. Where do i file my 2011 federal tax return Examples The following examples illustrate how to determine your standard deduction using Tables 20-1 and 20-2. Where do i file my 2011 federal tax return Example 1. Where do i file my 2011 federal tax return Larry, 46, and Donna, 33, are filing a joint return for 2013. Where do i file my 2011 federal tax return Neither is blind, and neither can be claimed as a dependent. Where do i file my 2011 federal tax return They decide not to itemize their deductions. Where do i file my 2011 federal tax return They use Table 20-1. Where do i file my 2011 federal tax return Their standard deduction is $12,200. Where do i file my 2011 federal tax return Example 2. Where do i file my 2011 federal tax return The facts are the same as in Example 1 except that Larry is blind at the end of 2013. Where do i file my 2011 federal tax return Larry and Donna use Table 20-2. Where do i file my 2011 federal tax return Their standard deduction is $13,400. Where do i file my 2011 federal tax return Example 3. Where do i file my 2011 federal tax return Bill and Lisa are filing a joint return for 2013. Where do i file my 2011 federal tax return Both are over age 65. Where do i file my 2011 federal tax return Neither is blind, and neither can be claimed as a dependent. Where do i file my 2011 federal tax return If they do not itemize deductions, they use Table 20-2. Where do i file my 2011 federal tax return Their standard deduction is $14,600. Where do i file my 2011 federal tax return Standard Deduction for Dependents The standard deduction for an individual who can be claimed as a dependent on another person's tax return is generally limited to the greater of: $1,000, or The individual's earned income for the year plus $350 (but not more than the regular standard deduction amount, generally $6,100). Where do i file my 2011 federal tax return However, if the individual is 65 or older or blind, the standard deduction may be higher. Where do i file my 2011 federal tax return If you (or your spouse, if filing jointly) can be claimed as a dependent on someone else's return, use Table 20-3 to determine your standard deduction. Where do i file my 2011 federal tax return Earned income defined. Where do i file my 2011 federal tax return   Earned income is salaries, wages, tips, professional fees, and other amounts received as pay for work you actually perform. Where do i file my 2011 federal tax return    For purposes of the standard deduction, earned income also includes any part of a scholarship or fellowship grant that you must include in your gross income. Where do i file my 2011 federal tax return See Scholarships and fellowships in chapter 12 for more information on what qualifies as a scholarship or fellowship grant. Where do i file my 2011 federal tax return Example 1. Where do i file my 2011 federal tax return Michael is single. Where do i file my 2011 federal tax return His parents can claim an exemption for him on their 2013 tax return. Where do i file my 2011 federal tax return He has interest income of $780 and wages of $150. Where do i file my 2011 federal tax return He has no itemized deductions. Where do i file my 2011 federal tax return Michael uses Table 20-3 to find his standard deduction. Where do i file my 2011 federal tax return He enters $150 (his earned income) on line 1, $500 ($150 + $350) on line 3, $1,000 (the larger of $500 and $1,000) on line 5, and $6,100 on line 6. Where do i file my 2011 federal tax return His standard deduction, on line 7a, is $1,000 (the smaller of $1,000 and $6,100). Where do i file my 2011 federal tax return Example 2. Where do i file my 2011 federal tax return Joe, a 22-year-old full-time college student, can be claimed as a dependent on his parents' 2013 tax return. Where do i file my 2011 federal tax return Joe is married and files a separate return. Where do i file my 2011 federal tax return His wife does not itemize deductions on her separate return. Where do i file my 2011 federal tax return Joe has $1,500 in interest income and wages of $3,800. Where do i file my 2011 federal tax return He has no itemized deductions. Where do i file my 2011 federal tax return Joe finds his standard deduction by using Table 20-3. Where do i file my 2011 federal tax return He enters his earned income, $3,800 on line 1. Where do i file my 2011 federal tax return He adds lines 1 and 2 and enters $4,150 on line 3. Where do i file my 2011 federal tax return On line 5, he enters $4,150, the larger of lines 3 and 4. Where do i file my 2011 federal tax return Because Joe is married filing a separate return, he enters $6,100 on line 6. Where do i file my 2011 federal tax return On line 7a he enters $4,150 as his standard deduction because it is smaller than $6,100, the amount on line 6. Where do i file my 2011 federal tax return Example 3. Where do i file my 2011 federal tax return Amy, who is single, can be claimed as a dependent on her parents' 2013 tax return. Where do i file my 2011 federal tax return She is 18 years old and blind. Where do i file my 2011 federal tax return She has interest income of $1,300 and wages of $2,900. Where do i file my 2011 federal tax return She has no itemized deductions. Where do i file my 2011 federal tax return Amy uses Table 20-3 to find her standard deduction. Where do i file my 2011 federal tax return She enters her wages of $2,900 on line 1. Where do i file my 2011 federal tax return She adds lines 1 and 2 and enters $3,250 on line 3. Where do i file my 2011 federal tax return On line 5, she enters $3,250, the larger of lines 3 and 4. Where do i file my 2011 federal tax return Because she is single, Amy enters $6,100 on line 6. Where do i file my 2011 federal tax return She enters $3,250 on line 7a. Where do i file my 2011 federal tax return This is the smaller of the amounts on lines 5 and 6. Where do i file my 2011 federal tax return Because she checked one box in the top part of the worksheet, she enters $1,500 on line 7b. Where do i file my 2011 federal tax return She then adds the amounts on lines 7a and 7b and enters her standard deduction of $4,750 on line 7c. Where do i file my 2011 federal tax return Example 4. Where do i file my 2011 federal tax return Ed is single. Where do i file my 2011 federal tax return His parents can claim an exemption for him on their 2013 tax return. Where do i file my 2011 federal tax return He has wages of $7,000, interest income of $500, and a business loss of $3,000. Where do i file my 2011 federal tax return He has no itemized deductions. Where do i file my 2011 federal tax return Ed uses Table 20-3 to figure his standard deduction. Where do i file my 2011 federal tax return He enters $4,000 ($7,000 - $3,000) on line 1. Where do i file my 2011 federal tax return He adds lines 1 and 2 and enters $4,350 on line 3. Where do i file my 2011 federal tax return On line 5 he enters $4,350, the larger of lines 3 and 4. Where do i file my 2011 federal tax return Because he is single, Ed enters $6,100 on line 6. Where do i file my 2011 federal tax return On line 7a he enters $4,350 as his standard deduction because it is smaller than $6,100, the amount on line 6. Where do i file my 2011 federal tax return Who Should Itemize You should itemize deductions if your total deductions are more than the standard deduction amount. Where do i file my 2011 federal tax return Also, you should itemize if you do not qualify for the standard deduction, as discussed earlier under Persons not eligible for the standard deduction . Where do i file my 2011 federal tax return You should first figure your itemized deductions and compare that amount to your standard deduction to make sure you are using the method that gives you the greater benefit. Where do i file my 2011 federal tax return You may be subject to a limit on some of your itemized deductions if your adjusted gross income is more than: $250,000 if single ($275,000 if head of household, $300,000 if married filing jointly or qualifying widow(er); or $150,000 if married filing separately). Where do i file my 2011 federal tax return See chapter 29 or the instructions for Schedule A (Form 1040) for more information on figuring the correct amount of your itemized deductions. Where do i file my 2011 federal tax return When to itemize. Where do i file my 2011 federal tax return   You may benefit from itemizing your deductions on Schedule A (Form 1040) if you: Do not qualify for the standard deduction, or the amount you can claim is limited, Had large uninsured medical and dental expenses during the year, Paid interest and taxes on your home, Had large unreimbursed employee business expenses or other miscellaneous deductions, Had large uninsured casualty or theft losses, Made large contributions to qualified charities, or Have total itemized deductions that are more than the standard deduction to which you otherwise are entitled. Where do i file my 2011 federal tax return These deductions are explained in chapters 21–28. Where do i file my 2011 federal tax return    If you decide to itemize your deductions, complete Schedule A and attach it to your Form 1040. Where do i file my 2011 federal tax return Enter the amount from Schedule A, line 29, on Form 1040, line 40. Where do i file my 2011 federal tax return Electing to itemize for state tax or other purposes. Where do i file my 2011 federal tax return   Even if your itemized deductions are less than your standard deduction, you can elect to itemize deductions on your federal return rather than take the standard deduction. Where do i file my 2011 federal tax return You may want to do this if, for example, the tax benefit of itemizing your deductions on your state tax return is greater than the tax benefit you lose on your federal return by not taking the standard deduction. Where do i file my 2011 federal tax return To make this election, you must check the box on line 30 of Schedule A. Where do i file my 2011 federal tax return Changing your mind. Where do i file my 2011 federal tax return   If you do not itemize your deductions and later find that you should have itemized — or if you itemize your deductions and later find you should not have — you can change your return by filing Form 1040X, Amended U. Where do i file my 2011 federal tax return S. Where do i file my 2011 federal tax return Individual Income Tax Return. Where do i file my 2011 federal tax return See Amended Returns and Claims for Refund in chapter 1 for more information on amended returns. Where do i file my 2011 federal tax return Married persons who filed separate returns. Where do i file my 2011 federal tax return   You can change methods of taking deductions only if you and your spouse both make the same changes. Where do i file my 2011 federal tax return Both of you must file a consent to assessment for any additional tax either one may owe as a result of the change. Where do i file my 2011 federal tax return    You and your spouse can use the method that gives you the lower total tax, even though one of you may pay more tax than you would have paid by using the other method. Where do i file my 2011 federal tax return You both must use the same method of claiming deductions. Where do i file my 2011 federal tax return If one itemizes deductions, the other should itemize because he or she will not qualify for the standard deduction. Where do i file my 2011 federal tax return See Persons not eligible for the standard deduction , earlier. Where do i file my 2011 federal tax return 2013 Standard Deduction Tables If you are married filing a separate return and your spouse itemizes deductions, or if you are a dual-status alien, you cannot take the standard deduction even if you were born before January 2, 1949, or are blind. Where do i file my 2011 federal tax return Table 20-1. Where do i file my 2011 federal tax return Standard Deduction Chart for Most People* If your filing status is. Where do i file my 2011 federal tax return . Where do i file my 2011 federal tax return . Where do i file my 2011 federal tax return Your standard deduction is: Single or Married filing separately $6,100 Married filing jointly or Qualifying widow(er) with dependent child 12,200 Head of household 8,950 *Do not use this chart if you were born before January 2, 1949, are blind, or if someone else can claim you (or your spouse if filing jointly) as a dependent. Where do i file my 2011 federal tax return Use Table 20-2 or 20-3 instead. Where do i file my 2011 federal tax return Table 20-2. Where do i file my 2011 federal tax return Standard Deduction Chart for People Born Before January 2, 1949, or Who are Blind Check the correct number of boxes below. Where do i file my 2011 federal tax return Then go to the chart. Where do i file my 2011 federal tax return You: Born before January 2, 1949 □ Blind □ Your spouse, if claiming spouse's exemption: Born before January 2, 1949 □ Blind □ Total number of boxes checked   IF  your filing status is. Where do i file my 2011 federal tax return . Where do i file my 2011 federal tax return . Where do i file my 2011 federal tax return AND the number in the box above is. Where do i file my 2011 federal tax return . Where do i file my 2011 federal tax return . Where do i file my 2011 federal tax return THEN your standard deduction is. Where do i file my 2011 federal tax return . Where do i file my 2011 federal tax return . Where do i file my 2011 federal tax return Single 1 $7,600   2 9,100 Married filing jointly 1 $13,400 or Qualifying 2 14,600 widow(er) with 3 15,800 dependent child 4 17,000 Married filing 1 $7,300 separately 2 8,500   3 9,700   4 10,900 Head of household 1 $10,450   2 11,950 *If someone else can claim you (or your spouse if filing jointly) as a dependent, use Table 20-3 instead. Where do i file my 2011 federal tax return Table 20-3. Where do i file my 2011 federal tax return Standard Deduction Worksheet for Dependents Use this worksheet only if someone else can claim you (or your spouse if filing jointly) as a dependent. Where do i file my 2011 federal tax return Check the correct number of boxes below. Where do i file my 2011 federal tax return Then go to the worksheet. Where do i file my 2011 federal tax return You:   Born before January 2, 1949 □ Blind □ Your spouse, if claiming spouse's exemption: Born before January 2, 1949 □ Blind □ Total number of boxes checked 1. Where do i file my 2011 federal tax return Enter your earned income (defined below). Where do i file my 2011 federal tax return If none, enter -0-. Where do i file my 2011 federal tax return 1. Where do i file my 2011 federal tax return   2. Where do i file my 2011 federal tax return Additional amount. Where do i file my 2011 federal tax return 2. Where do i file my 2011 federal tax return $350 3. Where do i file my 2011 federal tax return Add lines 1 and 2. Where do i file my 2011 federal tax return 3. Where do i file my 2011 federal tax return   4. Where do i file my 2011 federal tax return Minimum standard deduction. Where do i file my 2011 federal tax return 4. Where do i file my 2011 federal tax return $1,000 5. Where do i file my 2011 federal tax return Enter the larger of line 3 or line 4. Where do i file my 2011 federal tax return 5. Where do i file my 2011 federal tax return   6. Where do i file my 2011 federal tax return Enter the amount shown below for your filing status. Where do i file my 2011 federal tax return Single or Married filing separately—$6,100 Married filing jointly—$12,200 Head of household—$8,950 6. Where do i file my 2011 federal tax return   7. Where do i file my 2011 federal tax return Standard deduction. Where do i file my 2011 federal tax return         a. Where do i file my 2011 federal tax return Enter the smaller of line 5 or line 6. Where do i file my 2011 federal tax return If born after January 1, 1949, and not blind, stop here. Where do i file my 2011 federal tax return This is your standard deduction. Where do i file my 2011 federal tax return Otherwise, go on to line 7b. Where do i file my 2011 federal tax return 7a. Where do i file my 2011 federal tax return     b. Where do i file my 2011 federal tax return If born before January 2, 1949, or blind, multiply $1,500 ($1,200 if married) by the number in the box above. Where do i file my 2011 federal tax return 7b. Where do i file my 2011 federal tax return     c. Where do i file my 2011 federal tax return Add lines 7a and 7b. Where do i file my 2011 federal tax return This is your standard deduction for 2013. Where do i file my 2011 federal tax return 7c. Where do i file my 2011 federal tax return   Earned income includes wages, salaries, tips, professional fees, and other compensation received for personal services you performed. Where do i file my 2011 federal tax return It also includes any amount received as a scholarship that you must include in your income. Where do i file my 2011 federal tax return Prev  Up  Next   Home   More Online Publications
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Where do i file my 2011 federal tax return 8. Where do i file my 2011 federal tax return   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. Where do i file my 2011 federal tax return 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. Where do i file my 2011 federal tax return Introduction This chapter discusses how to pay your U. Where do i file my 2011 federal tax return S. Where do i file my 2011 federal tax return income tax as you earn or receive income during the year. Where do i file my 2011 federal tax return In general, the federal income tax is a pay as you go tax. Where do i file my 2011 federal tax return There are two ways to pay as you go. Where do i file my 2011 federal tax return Withholding. Where do i file my 2011 federal tax return If you are an employee, your employer probably withholds income tax from your pay. Where do i file my 2011 federal tax return Tax may also be withheld from certain other income—including pensions, bonuses, commissions, and gambling winnings. Where do i file my 2011 federal tax return In each case, the amount withheld is paid to the U. Where do i file my 2011 federal tax return S. Where do i file my 2011 federal tax return Treasury in your name. Where do i file my 2011 federal tax return Estimated tax. Where do i file my 2011 federal tax return If you do not pay your tax through withholding, or do not pay enough tax that way, you might have to pay estimated tax. Where do i file my 2011 federal tax return People who are in business for themselves generally will have to pay their tax this way. Where do i file my 2011 federal tax return You may have to pay estimated tax if you receive income such as dividends, interest, rent, and royalties. Where do i file my 2011 federal tax return Estimated tax is used to pay not only income tax, but self-employment tax and alternative minimum tax as well. Where do i file my 2011 federal tax return 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. Where do i file my 2011 federal tax return Useful Items - You may want to see: Publication 515 Withholding of Tax on Nonresident Aliens and Foreign Entities 901 U. Where do i file my 2011 federal tax return S. Where do i file my 2011 federal tax return 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. Where do i file my 2011 federal tax return S. Where do i file my 2011 federal tax return 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. Where do i file my 2011 federal tax return S. Where do i file my 2011 federal tax return Real Property Interests 13930 Application for Central Withholding Agreement See chapter 12 for information about getting these publications and forms. Where do i file my 2011 federal tax return 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. Where do i file my 2011 federal tax return 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. Where do i file my 2011 federal tax return 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. Where do i file my 2011 federal tax return S. Where do i file my 2011 federal tax return citizens. Where do i file my 2011 federal tax return 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. Where do i file my 2011 federal tax return 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. Where do i file my 2011 federal tax return However, if the income is effectively connected with a U. Where do i file my 2011 federal tax return S. Where do i file my 2011 federal tax return trade or business, file Form W-8ECI instead. Where do i file my 2011 federal tax return Withholding From Compensation The following discussion generally applies only to nonresident aliens. Where do i file my 2011 federal tax return Tax is withheld from resident aliens in the same manner as U. Where do i file my 2011 federal tax return S. Where do i file my 2011 federal tax return citizens. Where do i file my 2011 federal tax return 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. Where do i file my 2011 federal tax return S. Where do i file my 2011 federal tax return citizens. Where do i file my 2011 federal tax return 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. Where do i file my 2011 federal tax return 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. Where do i file my 2011 federal tax return 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). Where do i file my 2011 federal tax return These are services you are required to perform as an employee and as a condition of receiving the scholarship or fellowship (or tuition reduction). Where do i file my 2011 federal tax return Nonresident aliens should fill out Form W-4 using the following instructions instead of the instructions on the Form W-4. Where do i file my 2011 federal tax return 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. Where do i file my 2011 federal tax return Enter your social security number (SSN) on line 2. Where do i file my 2011 federal tax return Do not enter an individual taxpayer identification number (ITIN). Where do i file my 2011 federal tax return Check only “Single” marital status on line 3 (regardless of your actual marital status). Where do i file my 2011 federal tax return Claim only one allowance on line 5, unless you are a resident of Canada, Mexico, or South Korea, or a U. Where do i file my 2011 federal tax return S. Where do i file my 2011 federal tax return national. Where do i file my 2011 federal tax return Write “Nonresident Alien” or “NRA” on the dotted line on line 6. Where do i file my 2011 federal tax return You can request additional withholding on line 6 at your option. Where do i file my 2011 federal tax return Do not claim “Exempt” withholding status on line 7. Where do i file my 2011 federal tax return A U. Where do i file my 2011 federal tax return S. Where do i file my 2011 federal tax return national is an individual who, although not a U. Where do i file my 2011 federal tax return S. Where do i file my 2011 federal tax return citizen, owes his or her allegiance to the United States. Where do i file my 2011 federal tax return U. Where do i file my 2011 federal tax return S. Where do i file my 2011 federal tax return nationals include American Samoans, and Northern Mariana Islanders who chose to become U. Where do i file my 2011 federal tax return S. Where do i file my 2011 federal tax return nationals instead of U. Where do i file my 2011 federal tax return S. Where do i file my 2011 federal tax return citizens. Where do i file my 2011 federal tax return See Withholding on Scholarships and Fellowship Grants later, for how to fill out Form W-4 if you receive a U. Where do i file my 2011 federal tax return S. Where do i file my 2011 federal tax return source scholarship or fellowship grant that is not a payment for services. Where do i file my 2011 federal tax return Students and business apprentices from India. Where do i file my 2011 federal tax return   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. Where do i file my 2011 federal tax return 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. Where do i file my 2011 federal tax return S. Where do i file my 2011 federal tax return taxpayer's 2013 return. Where do i file my 2011 federal tax return 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. Where do i file my 2011 federal tax return S. Where do i file my 2011 federal tax return citizens. Where do i file my 2011 federal tax return Household employees. Where do i file my 2011 federal tax return   If you work as a household employee, your employer does not have to withhold income tax. Where do i file my 2011 federal tax return However, you may agree to voluntary income tax withholding by filing a Form W-4 with your employer. Where do i file my 2011 federal tax return The agreement goes into effect when your employer accepts the agreement by beginning the withholding. Where do i file my 2011 federal tax return You or your employer may end the agreement by letting the other know in writing. Where do i file my 2011 federal tax return Agricultural workers. Where do i file my 2011 federal tax return   If you are an agricultural worker on an H-2A visa, your employer does not have to withhold income tax. Where do i file my 2011 federal tax return However, your employer will withhold income tax only if you and your employer agree to withhold. Where do i file my 2011 federal tax return In that case, you must provide your employer with a properly completed Form W-4. Where do i file my 2011 federal tax return You can find more information about not having tax withheld at www. Where do i file my 2011 federal tax return irs. Where do i file my 2011 federal tax return gov/Individuals/International-Taxpayers/Foreign-Agricultural-Workers. Where do i file my 2011 federal tax return Wages Exempt From Withholding Wages that are exempt from U. Where do i file my 2011 federal tax return S. Where do i file my 2011 federal tax return income tax under an income tax treaty are generally exempt from withholding. Where do i file my 2011 federal tax return For information on how to claim this exemption from withholding, see Income Entitled to Tax Treaty Benefits , later. Where do i file my 2011 federal tax return Wages paid to aliens who are residents of American Samoa, Canada, Mexico, Puerto Rico, or the U. Where do i file my 2011 federal tax return S. Where do i file my 2011 federal tax return Virgin Islands may be exempt from withholding. Where do i file my 2011 federal tax return The following paragraphs explain these exemptions. Where do i file my 2011 federal tax return Residents of Canada or Mexico engaged in transportation-related employment. Where do i file my 2011 federal tax return   Certain residents of Canada or Mexico who enter or leave the United States at frequent intervals are not subject to withholding on their wages. Where do i file my 2011 federal tax return 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. Where do i file my 2011 federal tax return    This employment is subject to withholding of social security and Medicare taxes unless the services are performed for a railroad. Where do i file my 2011 federal tax return   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. Where do i file my 2011 federal tax return S. Where do i file my 2011 federal tax return 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. Where do i file my 2011 federal tax return   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. Where do i file my 2011 federal tax return Residents of American Samoa and Puerto Rico. Where do i file my 2011 federal tax return   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. Where do i file my 2011 federal tax return Residents of the U. Where do i file my 2011 federal tax return S. Where do i file my 2011 federal tax return Virgin Islands. Where do i file my 2011 federal tax return   Nonresident aliens who are bona fide residents of the U. Where do i file my 2011 federal tax return S Virgin Islands are not subject to withholding of U. Where do i file my 2011 federal tax return S. Where do i file my 2011 federal tax return tax on income earned while temporarily employed in the United States. Where do i file my 2011 federal tax return This is because those persons pay their income tax to the U. Where do i file my 2011 federal tax return S. Where do i file my 2011 federal tax return Virgin Islands. Where do i file my 2011 federal tax return To avoid having tax withheld on income earned in the United States, bona fide residents of the U. Where do i file my 2011 federal tax return S. Where do i file my 2011 federal tax return Virgin Islands should write a letter, in duplicate, to their employers, stating that they are bona fide residents of the U. Where do i file my 2011 federal tax return S. Where do i file my 2011 federal tax return Virgin Islands and expect to pay tax on all income to the U. Where do i file my 2011 federal tax return S. Where do i file my 2011 federal tax return Virgin Islands. Where do i file my 2011 federal tax return 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. Where do i file my 2011 federal tax return 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. Where do i file my 2011 federal tax return 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. Where do i file my 2011 federal tax return Withholding on Tip Income Tips you receive during the year for services performed in the United States are subject to U. Where do i file my 2011 federal tax return S. Where do i file my 2011 federal tax return income tax. Where do i file my 2011 federal tax return Include them in taxable income. Where do i file my 2011 federal tax return In addition, tips received while working for one employer, amounting to $20 or more in a month, are subject to graduated withholding. Where do i file my 2011 federal tax return 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. Where do i file my 2011 federal tax return 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. Where do i file my 2011 federal tax return 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. Where do i file my 2011 federal tax return You must agree to timely file an income tax return for the current tax year. Where do i file my 2011 federal tax return Central withholding agreements. Where do i file my 2011 federal tax return   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. Where do i file my 2011 federal tax return Under no circumstances will such a withholding agreement reduce taxes withheld to less than the anticipated amount of income tax liability. Where do i file my 2011 federal tax return   File Form 13930 and the required attachments with the IRS to request a central withholding agreement. Where do i file my 2011 federal tax return Either you or your authorized representative can file the form. Where do i file my 2011 federal tax return It should be sent to the IRS at least 45 days before the tour begins or the event occurs. Where do i file my 2011 federal tax return Exceptions will be considered on a case by case basis. Where do i file my 2011 federal tax return   For more information on the CWA program, go to www. Where do i file my 2011 federal tax return irs. Where do i file my 2011 federal tax return gov/Individuals/International-Taxpayers/Central-Withholding-Agreements. Where do i file my 2011 federal tax return Final payment exemption. Where do i file my 2011 federal tax return   Your final payment of compensation during the tax year for independent personal services may be entirely or partly exempt from withholding. Where do i file my 2011 federal tax return This exemption is available only once during your tax year and applies to a maximum of $5,000 of compensation. Where do i file my 2011 federal tax return To obtain this exemption, you or your agent must give the following statements and information to the Commissioner or his delegate. Where do i file my 2011 federal tax return 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. Where do i file my 2011 federal tax return Each statement must be signed by the withholding agent and verified by a declaration that it is made under penalties of perjury. Where do i file my 2011 federal tax return 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. Where do i file my 2011 federal tax return This statement must also be signed by the withholding agent and verified by a declaration that it is made under penalties of perjury. Where do i file my 2011 federal tax return 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. Where do i file my 2011 federal tax return 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. Where do i file my 2011 federal tax return The amount of your outstanding tax liabilities, if any, including interest and penalties, from the current tax year or prior tax periods. Where do i file my 2011 federal tax return 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. Where do i file my 2011 federal tax return 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. Where do i file my 2011 federal tax return   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. Where do i file my 2011 federal tax return Ordinary and necessary business expenses can be taken into account if proven to the satisfaction of the Commissioner or his delegate. Where do i file my 2011 federal tax return   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. Where do i file my 2011 federal tax return 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. Where do i file my 2011 federal tax return 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). Where do i file my 2011 federal tax return 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. Where do i file my 2011 federal tax return S. Where do i file my 2011 federal tax return national and are not a resident of Canada, Mexico, or South Korea. Where do i file my 2011 federal tax return For purposes of 30% withholding, the exemption is prorated at $10. Where do i file my 2011 federal tax return 82 a day in 2014 for the period that labor or personal services are performed in the United States. Where do i file my 2011 federal tax return 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. Where do i file my 2011 federal tax return Example. Where do i file my 2011 federal tax return Eric Johannsen, who is a resident of Country X worked under a contract with a U. Where do i file my 2011 federal tax return S. Where do i file my 2011 federal tax return firm (not as an employee) in the United States for 100 days during 2014 before returning to his country. Where do i file my 2011 federal tax return He earned $6,000 for the services performed (not considered wages) in the United States. Where do i file my 2011 federal tax return Eric is married and has three dependent children. Where do i file my 2011 federal tax return His wife is not employed and has no income subject to U. Where do i file my 2011 federal tax return S. Where do i file my 2011 federal tax return tax. Where do i file my 2011 federal tax return 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. Where do i file my 2011 federal tax return 82), and withholding at 30% is applied against the balance. Where do i file my 2011 federal tax return Thus, $1,475. Where do i file my 2011 federal tax return 40 in tax is withheld from Eric's earnings (30% of $4,918 ($6,000 − $1,082). Where do i file my 2011 federal tax return U. Where do i file my 2011 federal tax return S. Where do i file my 2011 federal tax return nationals or residents of Canada, Mexico, or South Korea. Where do i file my 2011 federal tax return   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. Where do i file my 2011 federal tax return However, if you are a U. Where do i file my 2011 federal tax return S. Where do i file my 2011 federal tax return national or a resident of Canada or Mexico, you are allowed the same personal exemptions as U. Where do i file my 2011 federal tax return S. Where do i file my 2011 federal tax return citizens. Where do i file my 2011 federal tax return For the 30% (or lower treaty) rate withholding, you can take $10. Where do i file my 2011 federal tax return 82 per day for each allowable exemption in 2014. Where do i file my 2011 federal tax return 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. Where do i file my 2011 federal tax return However, the additional exemptions for your spouse and children must be further prorated as explained in chapter 5 under Exemptions . Where do i file my 2011 federal tax return Students and business apprentices from India. Where do i file my 2011 federal tax return   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. Where do i file my 2011 federal tax return S. Where do i file my 2011 federal tax return taxpayer's 2014 return. Where do i file my 2011 federal tax return 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. Where do i file my 2011 federal tax return S. Where do i file my 2011 federal tax return citizens. Where do i file my 2011 federal tax return For the 30% (or lower treaty rate) withholding on compensation for independent personal services performed in the United States, you are allowed $10. Where do i file my 2011 federal tax return 82 per day for each allowable exemption in 2014. Where do i file my 2011 federal tax return Refund of Taxes Withheld in Error Multi-level marketing. Where do i file my 2011 federal tax return   If you are a distributor for a multi-level marketing company who had taxes withheld in error, file a U. Where do i file my 2011 federal tax return S. Where do i file my 2011 federal tax return 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. Where do i file my 2011 federal tax return You must also attach to the U. Where do i file my 2011 federal tax return S. Where do i file my 2011 federal tax return income tax return or claim for refund supporting information that includes, but is not limited to, the following items. Where do i file my 2011 federal tax return A copy of your Form W-2, Form 1042-S, or Form 1099 to prove the amount of taxes withheld. Where do i file my 2011 federal tax return A statement explaining why income reported on your Form W-2, Form 1042-S, or Form 1099 is not subject to U. Where do i file my 2011 federal tax return S. Where do i file my 2011 federal tax return taxation. Where do i file my 2011 federal tax return A statement listing all the dates you entered and left the United States during the taxable year. Where do i file my 2011 federal tax return 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. Where do i file my 2011 federal tax return 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. Where do i file my 2011 federal tax return 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. Where do i file my 2011 federal tax return Any further relevant document or record supporting your claim that the taxes were withheld in error. Where do i file my 2011 federal tax return 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. Where do i file my 2011 federal tax return It also includes 85% of social security benefits paid to nonresident aliens. Where do i file my 2011 federal tax return Refund of taxes withheld in error on social security benefits paid to resident aliens. Where do i file my 2011 federal tax return   Social security benefits paid to a lawful permanent resident (green card holder) are not subject to 30% withholding. Where do i file my 2011 federal tax return For U. Where do i file my 2011 federal tax return S. Where do i file my 2011 federal tax return 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. Where do i file my 2011 federal tax return See Green Card Test in chapter 1. Where do i file my 2011 federal tax return 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. Where do i file my 2011 federal tax return SSA will refund taxes erroneously withheld if the refund can be processed during the same calendar year in which the tax was withheld. Where do i file my 2011 federal tax return 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. Where do i file my 2011 federal tax return You must also attach the following to your Form 1040 or 1040A. Where do i file my 2011 federal tax return A copy of Form SSA-1042S, Social Security Benefit Statement. Where do i file my 2011 federal tax return A copy of the “green card. Where do i file my 2011 federal tax return ” 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. Where do i file my 2011 federal tax return S. Where do i file my 2011 federal tax return lawful permanent resident and my green card has been neither revoked nor administratively or judicially determined to have been abandoned. Where do i file my 2011 federal tax return I am filing a U. Where do i file my 2011 federal tax return S. Where do i file my 2011 federal tax return income tax return for the tax year as a resident alien reporting all of my worldwide income. Where do i file my 2011 federal tax return 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. Where do i file my 2011 federal tax return Other income not subject to withholding of 30% (or lower treaty) rate. Where do i file my 2011 federal tax return   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. Where do i file my 2011 federal tax return Income (other than compensation) that is effectively connected with your U. Where do i file my 2011 federal tax return S. Where do i file my 2011 federal tax return trade or business. Where do i file my 2011 federal tax return Income from real property that you choose to treat as effectively connected with a U. Where do i file my 2011 federal tax return S. Where do i file my 2011 federal tax return trade or business. Where do i file my 2011 federal tax return See Income From Real Property in chapter 4 for details about this choice. Where do i file my 2011 federal tax return   Special rules for withholding on partnership income, scholarships, and fellowships are explained next. Where do i file my 2011 federal tax return Tax Withheld on Partnership Income If you are a foreign partner in a U. Where do i file my 2011 federal tax return S. Where do i file my 2011 federal tax return or foreign partnership, the partnership will withhold tax on your share of effectively connected taxable income (ECTI) from the partnership. Where do i file my 2011 federal tax return You may be able to reduce your ECTI subject to withholding by certain partner-level deductions. Where do i file my 2011 federal tax return Generally, you must use Form 8804-C for this purpose. Where do i file my 2011 federal tax return See the Instructions for Form 8804-C for more information. Where do i file my 2011 federal tax return 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. Where do i file my 2011 federal tax return 6% for 2014). Where do i file my 2011 federal tax return 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. Where do i file my 2011 federal tax return Long-term capital gain is an example of a particular type of income to which the highest tax rate applies. Where do i file my 2011 federal tax return Claim the tax withheld as a credit on your 2014 Form 1040NR. Where do i file my 2011 federal tax return The partnership will give you a statement on Form 8805, Foreign Partner's Information Statement of Section 1446 Withholding Tax, showing the tax withheld. Where do i file my 2011 federal tax return A partnership that is publicly traded will withhold tax on your actual distributions of effectively connected income. Where do i file my 2011 federal tax return In this case the partnership will give you a statement on Form 1042-S, Foreign Person's U. Where do i file my 2011 federal tax return S. Where do i file my 2011 federal tax return Source Income Subject to Withholding. Where do i file my 2011 federal tax return Withholding on Scholarships and Fellowship Grants There is no withholding on a qualified scholarship received by a candidate for a degree. Where do i file my 2011 federal tax return See chapter 3. Where do i file my 2011 federal tax return If you are a nonresident alien student or grantee with an “F,” “J,” “M,” or “Q” visa and you receive a U. Where do i file my 2011 federal tax return S. Where do i file my 2011 federal tax return 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. Where do i file my 2011 federal tax return 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. Where do i file my 2011 federal tax return 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. Where do i file my 2011 federal tax return 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). Where do i file my 2011 federal tax return Use the following instructions instead of the Form W-4 instructions to complete the worksheet. Where do i file my 2011 federal tax return Line A. Where do i file my 2011 federal tax return   Enter the total of the following amounts on line A. Where do i file my 2011 federal tax return Personal exemption. Where do i file my 2011 federal tax return   Include the prorated part of your allowable personal exemption. Where do i file my 2011 federal tax return 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. Where do i file my 2011 federal tax return 82). Where do i file my 2011 federal tax return Expenses. Where do i file my 2011 federal tax return   Include expenses that will be deductible on your return. Where do i file my 2011 federal tax return 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. Where do i file my 2011 federal tax return They also include business expenses, moving expenses, and the IRA deduction discussed under Deductions in chapter 5. Where do i file my 2011 federal tax return Nontaxable grant or scholarship. Where do i file my 2011 federal tax return   Include the part of your grant or scholarship that is not taxable under U. Where do i file my 2011 federal tax return S. Where do i file my 2011 federal tax return law or under a tax treaty. Where do i file my 2011 federal tax return Line B. Where do i file my 2011 federal tax return   Enter -0- unless the following paragraph applies to you. Where do i file my 2011 federal tax return   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. Where do i file my 2011 federal tax return The standard deduction amount for 2013 is $6,100. Where do i file my 2011 federal tax return Lines C and D. Where do i file my 2011 federal tax return   Enter -0- on both lines unless the following paragraphs apply to you. Where do i file my 2011 federal tax return   If you are a resident of Canada, Mexico, South Korea, or a U. Where do i file my 2011 federal tax return S. Where do i file my 2011 federal tax return national, an additional daily exemption amount may be allowed for your spouse and each of your dependents. Where do i file my 2011 federal tax return   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. Where do i file my 2011 federal tax return S. Where do i file my 2011 federal tax return taxpayer's 2014 return. Where do i file my 2011 federal tax return 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. Where do i file my 2011 federal tax return S. Where do i file my 2011 federal tax return citizens. Where do i file my 2011 federal tax return   Enter any additional amount for your spouse on line C. Where do i file my 2011 federal tax return Enter any additional amount for your dependents on line D. Where do i file my 2011 federal tax return Lines E, F, and G. Where do i file my 2011 federal tax return   No entries should be made on lines E, F, and G. Where do i file my 2011 federal tax return Line H. Where do i file my 2011 federal tax return   Add the amounts on lines A through D and enter the total on line H. Where do i file my 2011 federal tax return Form W-4. Where do i file my 2011 federal tax return   Complete lines 1 through 4 of Form W-4. Where do i file my 2011 federal tax return Sign and date the form and give it with the Personal Allowances Worksheet to your withholding agent. Where do i file my 2011 federal tax return   If you file a Form W-4 to reduce or eliminate the withholding on your scholarship or grant, you must file an annual U. Where do i file my 2011 federal tax return S. Where do i file my 2011 federal tax return income tax return to be allowed the exemptions and deductions you claimed on that form. Where do i file my 2011 federal tax return 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. Where do i file my 2011 federal tax return S. Where do i file my 2011 federal tax return income tax return for the previous year. Where do i file my 2011 federal tax return 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. Where do i file my 2011 federal tax return S. Where do i file my 2011 federal tax return income tax return when required. Where do i file my 2011 federal tax return 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. Where do i file my 2011 federal tax return 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. Where do i file my 2011 federal tax return 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. Where do i file my 2011 federal tax return Use this form to prepare your annual U. Where do i file my 2011 federal tax return S. Where do i file my 2011 federal tax return income tax return. Where do i file my 2011 federal tax return 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. Where do i file my 2011 federal tax return Generally, you do this by filing either Form W-8BEN or Form 8233 with the withholding agent. Where do i file my 2011 federal tax return File Form W-8BEN for income that is not personal services income. Where do i file my 2011 federal tax return File Form 8233 for personal services income as discussed next. Where do i file my 2011 federal tax return Employees and independent contractors. Where do i file my 2011 federal tax return   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. Where do i file my 2011 federal tax return   Even if you submit Form 8233, the withholding agent may have to withhold tax from your income. Where do i file my 2011 federal tax return This is because the factors on which the treaty exemption is based may not be determinable until after the close of the tax year. Where do i file my 2011 federal tax return 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. Where do i file my 2011 federal tax return Students, teachers, and researchers. Where do i file my 2011 federal tax return   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. Where do i file my 2011 federal tax return For treaties not listed in the appendices, attach a statement in a format similar to those for other treaties. Where do i file my 2011 federal tax return   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. Where do i file my 2011 federal tax return Special events and promotions. Where do i file my 2011 federal tax return   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. Where do i file my 2011 federal tax return Form 13930 is used to request a reduction in withholding. Where do i file my 2011 federal tax return Withholding may be required even if the income may be exempt from taxation by provisions of a tax treaty. Where do i file my 2011 federal tax return 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. Where do i file my 2011 federal tax return You will be required to pay U. Where do i file my 2011 federal tax return S. Where do i file my 2011 federal tax return tax, at the time of your departure from the United States, on any income for which you incorrectly claimed a treaty exemption. Where do i file my 2011 federal tax return For more details on treaty provisions that apply to compensation, see Publication 901. Where do i file my 2011 federal tax return Tax Withheld on Real Property Sales If you are a nonresident alien and you dispose of a U. Where do i file my 2011 federal tax return S. Where do i file my 2011 federal tax return real property interest, the transferee (buyer) of the property generally must withhold a tax equal to 10% of the amount realized on the disposition. Where do i file my 2011 federal tax return 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. Where do i file my 2011 federal tax return S. Where do i file my 2011 federal tax return real property interest by the shareholder is subject to withholding at 35%. Where do i file my 2011 federal tax return Withholding is also required on certain distributions and other transactions by domestic or foreign corporations, partnerships, trusts, and estates. Where do i file my 2011 federal tax return These rules are covered in Publication 515. Where do i file my 2011 federal tax return For information on the tax treatment of dispositions of U. Where do i file my 2011 federal tax return S. Where do i file my 2011 federal tax return real property interests, see Real Property Gain or Loss in chapter 4. Where do i file my 2011 federal tax return If you are a partner in a domestic partnership, and the partnership disposes of a U. Where do i file my 2011 federal tax return S. Where do i file my 2011 federal tax return real property interest at a gain, the partnership will withhold tax on the amount of gain allocable to its foreign partners. Where do i file my 2011 federal tax return 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. Where do i file my 2011 federal tax return S. Where do i file my 2011 federal tax return Source Income Subject to Withholding (in the case of a publicly traded partnership). Where do i file my 2011 federal tax return Withholding is not required in the following situations. Where do i file my 2011 federal tax return The property is acquired by the buyer for use as a residence and the amount realized (sales price) is not more than $300,000. Where do i file my 2011 federal tax return 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. Where do i file my 2011 federal tax return However, this exception does not apply to certain dispositions of substantial amounts of non-publicly traded interests in publicly traded corporations. Where do i file my 2011 federal tax return The property disposed of is an interest in a U. Where do i file my 2011 federal tax return S. Where do i file my 2011 federal tax return 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. Where do i file my 2011 federal tax return S. Where do i file my 2011 federal tax return real property interest. Where do i file my 2011 federal tax return 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. Where do i file my 2011 federal tax return S. Where do i file my 2011 federal tax return taxpayer identification number, and home address. Where do i file my 2011 federal tax return You can give the certification to a qualified substitute. Where do i file my 2011 federal tax return The qualified substitute gives the buyer a statement, under penalties of perjury, that the certification is in the possession of the qualified substitute. Where do i file my 2011 federal tax return 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. Where do i file my 2011 federal tax return The buyer receives a withholding certificate from the Internal Revenue Service. Where do i file my 2011 federal tax return 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. Where do i file my 2011 federal tax return S. Where do i file my 2011 federal tax return tax treaty. Where do i file my 2011 federal tax return The buyer must file a copy of the notice with the Ogden Service Center, P. Where do i file my 2011 federal tax return O. Where do i file my 2011 federal tax return Box 409101, Ogden, UT 84409. Where do i file my 2011 federal tax return You must verify the notice as true and sign it under penalties of perjury. Where do i file my 2011 federal tax return The notice must contain the following information. Where do i file my 2011 federal tax return A statement that the notice is a notice of nonrecognition under regulation section 1. Where do i file my 2011 federal tax return 1445-2(d)(2). Where do i file my 2011 federal tax return Your name, taxpayer identification number, and home address. Where do i file my 2011 federal tax return A statement that you are not required to recognize any gain or loss on the transfer. Where do i file my 2011 federal tax return A brief description of the transfer. Where do i file my 2011 federal tax return A brief summary of the law and facts supporting your claim that recognition of gain or loss is not required. Where do i file my 2011 federal tax return 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. Where do i file my 2011 federal tax return Instead, a withholding certificate (described next) must be obtained. Where do i file my 2011 federal tax return The amount you realize on the transfer of a U. Where do i file my 2011 federal tax return S. Where do i file my 2011 federal tax return real property interest is zero. Where do i file my 2011 federal tax return The property is acquired by the United States, a U. Where do i file my 2011 federal tax return S. Where do i file my 2011 federal tax return state or possession, a political subdivision, or the District of Columbia. Where do i file my 2011 federal tax return The distribution is from a domestically controlled qualified investment entity (QIE) and is treated as a distribution of a U. Where do i file my 2011 federal tax return S. Where do i file my 2011 federal tax return real property interest only because an interest in the entity was disposed of in an applicable wash sale transaction. Where do i file my 2011 federal tax return For the definition of a QIE, see Qualified investment entities under Real Property Gain or Loss, earlier. Where do i file my 2011 federal tax return See Wash sale under Real Property Gain or Loss in chapter 4. Where do i file my 2011 federal tax return 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. Where do i file my 2011 federal tax return This also applies to the qualified substitute's statement under (4). Where do i file my 2011 federal tax return Withholding certificates. Where do i file my 2011 federal tax return   The tax required to be withheld on a disposition can be reduced or eliminated under a withholding certificate issued by the IRS. Where do i file my 2011 federal tax return Either you or the buyer can request a withholding certificate. Where do i file my 2011 federal tax return   A withholding certificate can be issued due to any of the following. Where do i file my 2011 federal tax return 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. Where do i file my 2011 federal tax return All of your realized gain is exempt from U. Where do i file my 2011 federal tax return S. Where do i file my 2011 federal tax return tax. Where do i file my 2011 federal tax return You or the buyer enters into an agreement for the payment of tax providing security for the tax liability. Where do i file my 2011 federal tax return   Get Publication 515 and Form 8288-B for information on procedures to request a withholding certificate. Where do i file my 2011 federal tax return Credit for tax withheld. Where do i file my 2011 federal tax return   The buyer must report and pay over the withheld tax within 20 days after the transfer using Form 8288, U. Where do i file my 2011 federal tax return S. Where do i file my 2011 federal tax return Withholding Tax Return for Dispositions by Foreign Persons of U. Where do i file my 2011 federal tax return S. Where do i file my 2011 federal tax return Real Property Interests. Where do i file my 2011 federal tax return 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. Where do i file my 2011 federal tax return S. Where do i file my 2011 federal tax return Real Property Interests. Where do i file my 2011 federal tax return 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). Where do i file my 2011 federal tax return You must file Copy B with your tax return to take credit for the tax withheld. Where do i file my 2011 federal tax return   A stamped copy of Form 8288-A will not be provided to you if your TIN is not included on that form. Where do i file my 2011 federal tax return The IRS will send you a letter requesting the TIN and providing instructions for how to get a TIN. Where do i file my 2011 federal tax return When you provide the IRS with a TIN, the IRS will provide you with a stamped Copy B of Form 8288-A. Where do i file my 2011 federal tax return 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. Where do i file my 2011 federal tax return Your payments of these taxes contribute to your coverage under the U. Where do i file my 2011 federal tax return S. Where do i file my 2011 federal tax return social security system. Where do i file my 2011 federal tax return Social security coverage provides retirement benefits, survivors and disability benefits, and medical insurance (Medicare) benefits to individuals who meet certain eligibility requirements. Where do i file my 2011 federal tax return 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. Where do i file my 2011 federal tax return All taxable wages are subject to Medicare tax. Where do i file my 2011 federal tax return Your employer deducts these taxes from each wage payment. Where do i file my 2011 federal tax return Your employer must deduct these taxes even if you do not expect to qualify for social security or Medicare benefits. Where do i file my 2011 federal tax return 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. Where do i file my 2011 federal tax return 40. Where do i file my 2011 federal tax return Use the appropriate worksheet in chapter 3 of Publication 505, Tax Withholding and Estimated Tax, to figure your credit. Where do i file my 2011 federal tax return If any one employer deducted more than $7,049. Where do i file my 2011 federal tax return 40, you cannot claim a credit for that amount. Where do i file my 2011 federal tax return Ask your employer to refund the excess. Where do i file my 2011 federal tax return If your employer does not refund the excess, you can file a claim for refund using Form 843. Where do i file my 2011 federal tax return In general, U. Where do i file my 2011 federal tax return S. Where do i file my 2011 federal tax return 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. Where do i file my 2011 federal tax return In limited situations, these taxes apply to wages for services performed outside the United States. Where do i file my 2011 federal tax return Your employer should be able to tell you if social security and Medicare taxes apply to your wages. Where do i file my 2011 federal tax return You cannot make voluntary payments if no taxes are due. Where do i file my 2011 federal tax return Additional Medicare Tax. Where do i file my 2011 federal tax return   Beginning in 2013, in addition to the Medicare tax, a 0. Where do i file my 2011 federal tax return 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. Where do i file my 2011 federal tax return   There are no special rules for nonresident aliens for purposes of Additional Medicare Tax. Where do i file my 2011 federal tax return 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. Where do i file my 2011 federal tax return   Your employer is responsible for withholding the 0. Where do i file my 2011 federal tax return 9% Additional Medicare Tax on Medicare wages or RRTA compensation it pays to you in excess of $200,000 in the calendar year. Where do i file my 2011 federal tax return 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. Where do i file my 2011 federal tax return   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). Where do i file my 2011 federal tax return    See Form 8959, Additional Medicare Tax, and the Instructions for Form 8959 to determine whether you are required to pay Additional Medicare Tax. Where do i file my 2011 federal tax return For more information on Additional Medicare Tax, go to IRS. Where do i file my 2011 federal tax return gov and enter “Additional Medicare Tax” in the search box. Where do i file my 2011 federal tax return   Self-employed individuals may also be required to pay Additional Medicare Tax. Where do i file my 2011 federal tax return See Self-Employment Tax , later. Where do i file my 2011 federal tax return 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. Where do i file my 2011 federal tax return This means that there will be no withholding of social security or Medicare taxes from the pay you receive for these services. Where do i file my 2011 federal tax return These types of services are very limited, and generally include only on-campus work, practical training, and economic hardship employment. Where do i file my 2011 federal tax return 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. Where do i file my 2011 federal tax return 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. Where do i file my 2011 federal tax return 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. Where do i file my 2011 federal tax return In some cases, a student admitted to the United States in “F-1,” “M-1,” or “J-1” status is granted permission to work. Where do i file my 2011 federal tax return Social security and Medicare taxes are not withheld from pay for the work unless the student is considered a resident alien. Where do i file my 2011 federal tax return 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. Where do i file my 2011 federal tax return The U. Where do i file my 2011 federal tax return S. Where do i file my 2011 federal tax return Citizenship and Immigration Services (USCIS) permits on-campus work for students in “F-1” status if it does not displace a U. Where do i file my 2011 federal tax return S. Where do i file my 2011 federal tax return resident. Where do i file my 2011 federal tax return On-campus work means work performed on the school's premises. Where do i file my 2011 federal tax return On-campus work includes work performed at an off-campus location that is educationally affiliated with the school. Where do i file my 2011 federal tax return 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. Where do i file my 2011 federal tax return Social security and Medicare taxes are not withheld from pay for this work unless the student is considered a resident alien. Where do i file my 2011 federal tax return 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. Where do i file my 2011 federal tax return Exchange Visitors Exchange visitors are temporarily admitted to the United States under section 101(a)(15)(J) of the Immigration and Nationality Act. Where do i file my 2011 federal tax return 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. Where do i file my 2011 federal tax return 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. Where do i file my 2011 federal tax return 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. Where do i file my 2011 federal tax return The employer must be the petitioner through whom the alien obtained the “Q” visa. Where do i file my 2011 federal tax return Social security and Medicare taxes are not withheld from pay for this work unless the alien is considered a resident alien. Where do i file my 2011 federal tax return 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. Where do i file my 2011 federal tax return 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. Where do i file my 2011 federal tax return Attach the following items to Form 843. Where do i file my 2011 federal tax return A copy of your Form W-2 to prove the amount of social security and Medicare taxes withheld. Where do i file my 2011 federal tax return A copy of your visa. Where do i file my 2011 federal tax return Form I-94 (or other documentation showing your dates of arrival or departure). Where do i file my 2011 federal tax return If you have an F-1 visa, documentation showing permission to work in the U. Where do i file my 2011 federal tax return S. Where do i file my 2011 federal tax return If you have a J-1 visa, documentation showing permission to work in the U. Where do i file my 2011 federal tax return S. Where do i file my 2011 federal tax return If you are engaged in optional practical training or employment due to severe economic necessity, documentation showing permission to work in the U. Where do i file my 2011 federal tax return S. Where do i file my 2011 federal tax return 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. Where do i file my 2011 federal tax return 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. Where do i file my 2011 federal tax return 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. Where do i file my 2011 federal tax return File Form 843 (with attachments) with the Department of the Treasury, Internal Revenue Service Center, Ogden, UT 84201-0038. Where do i file my 2011 federal tax return Do not use Form 843 to request a refund of Additional Medicare Tax. Where do i file my 2011 federal tax return 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. Where do i file my 2011 federal tax return 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. Where do i file my 2011 federal tax return S. Where do i file my 2011 federal tax return 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. Where do i file my 2011 federal tax return See the Instructions for Form 1040X. Where do i file my 2011 federal tax return 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. Where do i file my 2011 federal tax return You can find more information about not having tax withheld at www. Where do i file my 2011 federal tax return irs. Where do i file my 2011 federal tax return gov/Individuals/International-Taxpayers/Foreign-Agricultural-Workers. Where do i file my 2011 federal tax return Self-Employment Tax Self-employment tax is the social security and Medicare taxes for individuals who are self-employed. Where do i file my 2011 federal tax return 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. Where do i file my 2011 federal tax return S. Where do i file my 2011 federal tax return social security system. Where do i file my 2011 federal tax return Residents of the U. Where do i file my 2011 federal tax return S. Where do i file my 2011 federal tax return Virgin Islands, Puerto Rico, Guam, the Commonwealth of the Northern Mariana Islands, or American Samoa are considered U. Where do i file my 2011 federal tax return S. Where do i file my 2011 federal tax return residents for this purpose and are subject to the self-employment tax. Where do i file my 2011 federal tax return Resident aliens must pay self-employment tax under the same rules that apply to U. Where do i file my 2011 federal tax return S. Where do i file my 2011 federal tax return citizens. Where do i file my 2011 federal tax return 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. Where do i file my 2011 federal tax return 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. Where do i file my 2011 federal tax return Example. Where do i file my 2011 federal tax return Bill Jones is an author engaged in the business of writing books. Where do i file my 2011 federal tax return Bill had several books published in a foreign country while he was a citizen and resident of that country. Where do i file my 2011 federal tax return During 2013, Bill entered the United States as a resident alien. Where do i file my 2011 federal tax return After becoming a U. Where do i file my 2011 federal tax return S. Where do i file my 2011 federal tax return resident, he continued to receive royalties from his foreign publisher. Where do i file my 2011 federal tax return Bill reports his income and expenses on the cash basis (he reports income on his tax return when received and deducts expenses when paid). Where do i file my 2011 federal tax return Bill's 2013 self-employment income includes the royalties received after he became a U. Where do i file my 2011 federal tax return S. Where do i file my 2011 federal tax return resident even though the books were published while he was a nonresident alien. Where do i file my 2011 federal tax return This royalty income is subject to self-employment tax. Where do i file my 2011 federal tax return Reporting self-employment tax. Where do i file my 2011 federal tax return   Use Schedule SE (Form 1040) to report and figure your self-employment tax. Where do i file my 2011 federal tax return Then enter the tax on Form 1040, line 56, or Form 1040NR, line 54. Where do i file my 2011 federal tax return Attach Schedule SE to Form 1040 or Form 1040NR. Where do i file my 2011 federal tax return Additional Medicare Tax. Where do i file my 2011 federal tax return   Self-employed individuals must pay a 0. Where do i file my 2011 federal tax return 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. Where do i file my 2011 federal tax return   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. Where do i file my 2011 federal tax return 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). Where do i file my 2011 federal tax return   See Form 8959, Additional Medicare Tax, and the Instructions for Form 8959 to determine whether you are required to pay Additional Medicare Tax. Where do i file my 2011 federal tax return For more information on Additional Medicare Tax, go to IRS. Where do i file my 2011 federal tax return gov and enter “Additional Medicare Tax” in the search box. Where do i file my 2011 federal tax return Deduction for employer-equivalent portion of self-employment tax. Where do i file my 2011 federal tax return   If you must pay self-employment tax, you can deduct a portion of the self-employment tax paid in figuring your adjusted gross income. Where do i file my 2011 federal tax return This deduction is figured on Schedule SE (Form 1040). Where do i file my 2011 federal tax return Note. Where do i file my 2011 federal tax return No portion of the Additional Medicare Tax is deductible for self-employment tax. Where do i file my 2011 federal tax return More information. Where do i file my 2011 federal tax return   Get Publication 334, Tax Guide for Small Business, for more information about self-employment tax. Where do i file my 2011 federal tax return 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. Where do i file my 2011 federal tax return These agreements are commonly referred to as totalization agreements. Where do i file my 2011 federal tax return Under these agreements, dual coverage and dual contributions (taxes) for the same work are eliminated. Where do i file my 2011 federal tax return The agreements generally make sure that social security taxes (including self-employment tax) are paid only to one country. Where do i file my 2011 federal tax return Agreements are in effect with the following countries. Where do i file my 2011 federal tax return Australia. Where do i file my 2011 federal tax return Austria. Where do i file my 2011 federal tax return Belgium. Where do i file my 2011 federal tax return Canada. Where do i file my 2011 federal tax return Chile. Where do i file my 2011 federal tax return Czech Republic. Where do i file my 2011 federal tax return Denmark. Where do i file my 2011 federal tax return Finland. Where do i file my 2011 federal tax return France. Where do i file my 2011 federal tax return Germany. Where do i file my 2011 federal tax return Greece. Where do i file my 2011 federal tax return Ireland. Where do i file my 2011 federal tax return Italy. Where do i file my 2011 federal tax return Japan. Where do i file my 2011 federal tax return Korea, South. Where do i file my 2011 federal tax return Luxembourg. Where do i file my 2011 federal tax return The Netherlands. Where do i file my 2011 federal tax return Norway. Where do i file my 2011 federal tax return Poland. Where do i file my 2011 federal tax return Portugal. Where do i file my 2011 federal tax return Spain. Where do i file my 2011 federal tax return Sweden. Where do i file my 2011 federal tax return Switzerland. Where do i file my 2011 federal tax return The United Kingdom. Where do i file my 2011 federal tax return Agreements with other countries are expected to enter into force in the future. Where do i file my 2011 federal tax return Employees. Where do i file my 2011 federal tax return   Generally, under these agreements, you are subject to social security taxes only in the country where you are working. Where do i file my 2011 federal tax return 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. Where do i file my 2011 federal tax return You can get more information on any agreement by contacting the U. Where do i file my 2011 federal tax return S. Where do i file my 2011 federal tax return Social Security Administration at the address given later. Where do i file my 2011 federal tax return If you have access to the Internet, you can get more information at www. Where do i file my 2011 federal tax return socialsecurity. Where do i file my 2011 federal tax return gov/international. Where do i file my 2011 federal tax return   To establish that your pay is subject only to foreign social security taxes and is exempt from U. Where do i file my 2011 federal tax return S. Where do i file my 2011 federal tax return 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. Where do i file my 2011 federal tax return This will usually be the same agency to which you or your employer pays your foreign social security taxes. Where do i file my 2011 federal tax return The foreign agency will be able to tell you what information is needed for them to issue the certificate. Where do i file my 2011 federal tax return Your employer should keep a copy of the certificate because it may be needed to show why you are exempt from U. Where do i file my 2011 federal tax return S. Where do i file my 2011 federal tax return social security taxes. Where do i file my 2011 federal tax return Only wages paid on or after the effective date of the agreement can be exempt from U. Where do i file my 2011 federal tax return S. Where do i file my 2011 federal tax return social security taxes. Where do i file my 2011 federal tax return    Some of the countries with which the United States has agreements will not issue certificates of coverage. Where do i file my 2011 federal tax return In this case, either you or your employer should request a statement that your wages are not covered by the U. Where do i file my 2011 federal tax return S. Where do i file my 2011 federal tax return social security system. Where do i file my 2011 federal tax return Request the statement from the following address. Where do i file my 2011 federal tax return U. Where do i file my 2011 federal tax return S. Where do i file my 2011 federal tax return Social Security Administration Office of International Programs P. Where do i file my 2011 federal tax return O. Where do i file my 2011 federal tax return Box 17741 Baltimore, MD 21235-7741 Self-employed individuals. Where do i file my 2011 federal tax return   Under most agreements, self-employed individuals are covered by the social security system of the country where they reside. Where do i file my 2011 federal tax return However, under some agreements, you may be exempt from U. Where do i file my 2011 federal tax return S. Where do i file my 2011 federal tax return self-employment tax if you temporarily transfer your business activity to or from the United States. Where do i file my 2011 federal tax return   If you believe that your self-employment income is subject only to U. Where do i file my 2011 federal tax return S. Where do i file my 2011 federal tax return self-employment tax and is exempt from foreign social security taxes, request a certificate of coverage from the U. Where do i file my 2011 federal tax return S. Where do i file my 2011 federal tax return Social Security Administration at the address given earlier. Where do i file my 2011 federal tax return This certificate will establish your exemption from foreign social security taxes. Where do i file my 2011 federal tax return   To establish that your self-employment income is subject only to foreign social security taxes and is exempt from U. Where do i file my 2011 federal tax return S. Where do i file my 2011 federal tax return self-employment tax, request a certificate of coverage from the appropriate agency of the foreign country. Where do i file my 2011 federal tax return If the foreign country will not issue the certificate, you should request a statement that your income is not covered by the U. Where do i file my 2011 federal tax return S. Where do i file my 2011 federal tax return social security system. Where do i file my 2011 federal tax return Request it from the U. Where do i file my 2011 federal tax return S. Where do i file my 2011 federal tax return Social Security Administration at the address given earlier. Where do i file my 2011 federal tax return Attach a photocopy of either statement to Form 1040 each year you are exempt. Where do i file my 2011 federal tax return Also print “Exempt, see attached statement” on the line for self-employment tax. Where do i file my 2011 federal tax return Estimated Tax Form 1040-ES (NR) You may have income from which no U. Where do i file my 2011 federal tax return S. Where do i file my 2011 federal tax return income tax is withheld. Where do i file my 2011 federal tax return Or the amount of tax withheld may be less than the income tax you estimate you will owe at the end of the year. Where do i file my 2011 federal tax return If so, you may have to pay estimated tax. Where do i file my 2011 federal tax return 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). Where do i file my 2011 federal tax return 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. Where do i file my 2011 federal tax return Item (2) does not apply if you did not file a 2013 return. Where do i file my 2011 federal tax return A nonresident alien should use Form 1040-ES (NR) to figure and pay estimated tax. Where do i file my 2011 federal tax return If you pay by check, make it payable to the "United States Treasury. Where do i file my 2011 federal tax return " How to estimate your tax for 2014. Where do i file my 2011 federal tax return   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. Where do i file my 2011 federal tax return 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. Where do i file my 2011 federal tax return Figure your estimated tax liability using the Tax Rate Schedule in the 2014 Form 1040-ES (NR) instructions for your filing status. Where do i file my 2011 federal tax return Note. Where do i file my 2011 federal tax return If you expect to be a resident of Puerto Rico during the entire year, use Form 1040-ES or Formulario 1040-ES (PR). Where do i file my 2011 federal tax return When to pay estimated tax. Where do i file my 2011 federal tax return   Make your first estimated tax payment by the due date for filing the previous year's Form 1040NR or Form 1040NR-EZ. Where do i file my 2011 federal tax return If you have wages subject to the same withholding rules that apply to U. Where do i file my 2011 federal tax return S. Where do i file my 2011 federal tax return citizens, you must file Form 1040NR or Form 1040NR-EZ and make your first estimated tax payment by April 15, 2014. Where do i file my 2011 federal tax return 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. Where do i file my 2011 federal tax return   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. Where do i file my 2011 federal tax return 1st installment April 15, 2014 2nd installment June 16, 2014 3rd installment Sept. Where do i file my 2011 federal tax return 15, 2014 4th installment Jan. Where do i file my 2011 federal tax return 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. Where do i file my 2011 federal tax return    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. Where do i file my 2011 federal tax return Fiscal year. Where do i file my 2011 federal tax return   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. Where do i file my 2011 federal tax return If any date falls on a Saturday, Sunday, or legal holiday, use the next day that is not a Saturday, Sunday, or legal holiday. Where do i file my 2011 federal tax return Changes in income, deductions, or exemptions. Where do i file my 2011 federal tax return   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. Where do i file my 2011 federal tax return This can happen if you receive additional income or if any of your deductions are reduced or eliminated. Where do i file my 2011 federal tax return If so, see the instructions for Form 1040-ES (NR) and Publication 505 for information on figuring your estimated tax. Where do i file my 2011 federal tax return Amended estimated tax. Where do i file my 2011 federal tax return   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. Where do i file my 2011 federal tax return To do this, see the instructions for Form 1040-ES (NR) and Publication 505. Where do i file my 2011 federal tax return Penalty for failure to pay estimated income tax. Where do i file my 2011 federal tax return   You will be subject to a penalty for underpayment of installments of estimated tax except in certain situations. Where do i file my 2011 federal tax return These situations are explained on Form 2210, Underpayment of Estimated Tax by Individuals, Estates, and Trusts. Where do i file my 2011 federal tax return Prev  Up  Next   Home   More Online Publications