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1040 easy Index A Acknowledgment of contributions, Acknowledgment of Charitable Contributions of $250 or More Adverse determination, Adverse determination. 1040 easy Affordable Care Act Hospitals, What's New, New Requirements for section 501(c)(3) Hospitals Under the Affordable Care Act. 1040 easy Aged, home for, Home for the aged. 1040 easy Agricultural organization, Agricultural and Horticultural Organizations Airport, Other organizations. 1040 easy Alumni association, Alumni association. 1040 easy Amateur athletic organizations, Amateur Athletic Organizations Animals, prevention of cruelty to, Prevention of Cruelty to Children or Animals Appeal procedures, Appeal Procedures Application procedures, Application Procedures, Required Inclusions Bylaws, Bylaws. 1040 easy Conformed copy, Conformed copy. 1040 easy Description of activities, Description of activities. 1040 easy Employer identification number, Required Inclusions Financial data, Financial data. 1040 easy Organizing documents, Organizing documents. 1040 easy Aquatic resources, Agricultural and Horticultural Organizations Articles of organization, Articles of Organization Assistance (see Tax help) Athletic organization, Athletic organization. 1040 easy , Amateur Athletic Organizations Attorney's fees, Acceptance of attorneys' fees. 1040 easy Attribution, special rules, Special rules of attribution. 1040 easy B Black lung benefit trust, 501(c)(21) - Black Lung Benefit Trusts Board of trade, Board of trade. 1040 easy Bureau defined, Bureau defined. 1040 easy Burial benefit insurance, Burial and funeral benefit insurance organization. 1040 easy Business income, unrelated, Unrelated Business Income Tax Return Business league, 501(c)(6) - Business Leagues, etc. 1040 easy C Cemetery company, 501(c)(13) - Cemetery Companies Chamber of commerce, Chamber of commerce. 1040 easy Change in legal structure, Organizational Changes and Exempt Status Charitable contributions, Acknowledgment of Charitable Contributions of $250 or More, Contributions to 501(c)(3) Organizations Charitable organization, Section 501(c)(3) Organizations, Charitable Organizations Charitable risk pools, Charitable Risk Pools Child care organization, Child care organizations. 1040 easy Children, prevention of cruelty to, Prevention of Cruelty to Children or Animals Church, Churches. 1040 easy Integrated auxiliaries, Integrated auxiliaries. 1040 easy Civic leagues, 501(c)(4) - Civic Leagues and Social Welfare Organizations Clinic, Clinic. 1040 easy CO-OP Health Insurance Issuers, 501(c)(29) - CO-OP Health Insurance Issuers College bookstore, restaurant, College book stores, cafeterias, restaurants, etc. 1040 easy Comments, Comments and suggestions. 1040 easy Community association, Other organizations. 1040 easy Community nursing bureau, Community nursing bureau. 1040 easy Community trust, Community Trusts Contributions, charitable, Acknowledgment of Charitable Contributions of $250 or More, Contributions to 501(c)(3) Organizations Court appeals, Appeal to Courts Credit union, 501(c)(14) - Credit Unions and Other Mutual Financial Organizations D Determination letter, Rulings and Determination Letters Disclosures, required, Disclosure of Quid Pro Quo Contributions Dues used for lobbying, Dues Used for Lobbying or Political Activities Nondeductible contributions, Solicitation of Nondeductible Contributions Quid pro quo contributions, Disclosure of Quid Pro Quo Contributions Services available from government, Penalties. 1040 easy Dispositions of donated property, Donee Information Return Disqualified persons, Disqualified persons. 1040 easy Domestic fraternal society, Domestic Fraternal Societies (501(c)(10)) Donor advised funds Excess benefit transaction, Donor advised fund transactions occurring after August 17, 2006. 1040 easy Dues used for political or legislative activities, Dues Used for Lobbying or Political Activities, Deduction not allowed for dues used for political or legislative activities. 1040 easy E Educational organizations, Educational Organizations, Educational organizations. 1040 easy Employees' association, 501(c)(4), 501(c)(9), and 501(c)(17) - Employees' Associations Employment taxes, Employment Tax Returns Endowment fund, Endowment funds. 1040 easy Estimated tax, Estimated tax. 1040 easy Excess benefit transaction, Excess Benefit Transaction, Supporting organization transactions occurring after July 25, 2006. 1040 easy Disqualified person, Tax on Disqualified Persons, Disqualified Person Controlled entity, 35%, 35% controlled entity. 1040 easy Family members, Family members. 1040 easy Substantial influence, Persons not considered to have substantial influence. 1040 easy Disregarded benefits, Disregarded benefits. 1040 easy Donor advised funds, Donor advised fund transactions occurring after August 17, 2006. 1040 easy , Exception. 1040 easy Excise tax, Excise tax on excess benefit transactions. 1040 easy Initial contracts, Special Exception for Initial Contracts Reasonable compensation, Reasonable Compensation. 1040 easy Rebuttable presumption, Rebuttable presumption that a transaction is not an excess benefit transaction. 1040 easy Excise tax Black lung benefit trust, Excise taxes. 1040 easy Lobbying expenditures, Tax on excess expenditures to influence legislation. 1040 easy , Tax on disqualifying lobbying expenditures. 1040 easy Political expenditures, Excise taxes on political expenditures. 1040 easy Private foundations, Excise taxes on private foundations. 1040 easy , Excise Taxes on Private Foundations Exempt function, Political Organization Income Tax Return Exempt purposes, Section 501(c)(3) Organizations Exemption for terrorist organization, Non-exemption for terrorist organizations. 1040 easy Extensions of time, Extensions of time for filing. 1040 easy F Facts and circumstances test, Facts and circumstances test. 1040 easy Fair market value, estimate of, Good faith estimate of fair market value (FMV). 1040 easy Filing requirements, Annual Information Returns Annual information returns, Annual Information Returns Donee information return, Donee Information Return Due date, Political Organization Income Tax Return Employment tax, Employment Tax Returns Excise tax, Excise taxes on private foundations. 1040 easy , Excise Taxes on Private Foundations Political organization, Political Organization Income Tax Return Private foundations, Form 990-PF Unrelated business income, Unrelated Business Income Tax Return Form 990-N, Annual Electronic Filing Requirement for Small Tax-Exempt Organizations Forms, Forms Required 1023, Forms Required, Administrative Remedies, 270-day period. 1040 easy , Information required for subordinate organizations. 1040 easy , Annual Information Return, Form 1023. 1040 easy , Organizations Not Required To File Form 1023, Private Schools, When to file application. 1040 easy , Lobbying Expenditures, Volunteer fire companies. 1040 easy 1024, Forms Required, Application made under wrong paragraph of section 501(c). 1040 easy , Annual Information Return, 501(c)(4) - Civic Leagues and Social Welfare Organizations, 501(c)(6) - Business Leagues, etc. 1040 easy , 501(c)(7) - Social and Recreation Clubs, 501(c)(8) and 501(c)(10) - Fraternal Beneficiary Societies and Domestic Fraternal Societies, Fraternal Beneficiary Societies (501(c)(8)), Domestic Fraternal Societies (501(c)(10)), Local Employees' Associations (501(c)(4)), Voluntary Employees' Beneficiary Associations (501(c)(9)), Supplemental Unemployment Benefit Trusts (501(c)(17)), 501(c)(13) - Cemetery Companies, 501(c)(19) - Veterans' Organizations, 501(c)(20) - Group Legal Services Plan Organizations, 501(c)(2) - Title-Holding Corporations for Single Parent Corporations, 501(c)(25) - Title-Holding Corporations or Trusts for Multiple Parent Corporations 1040, Effect on employees. 1040 easy 1065, Annual Information Returns 1120–POL, Political Organization Income Tax Return 1128, Central organizations. 1040 easy 2848, Power of attorney. 1040 easy , Representation. 1040 easy 4720, Tax on excess expenditures to influence legislation. 1040 easy 5578, Certification. 1040 easy 5768, Making the election. 1040 easy 6069, Tax treatment of donations. 1040 easy 8274, FICA tax exemption election. 1040 easy 8282, Dispositions of donated property. 1040 easy 8283, Form 8283. 1040 easy 8300, Report of Cash Received 8718, Forms Required, Power of attorney. 1040 easy 8821, Representation. 1040 easy 8871, Reporting Requirements for a Political Organization, Annual Information Return 8872, Reporting Requirements for a Political Organization, Annual Information Return 990, Keeping the Group Exemption Letter in Force, Forms 990 and 990-EZ, Annual Information Return, Making the election. 1040 easy 990-BL, Annual Information Returns, 990-EZ, Forms 990 and 990-EZ, Form 990-EZ. 1040 easy 990-PF, Form 990-PF, Excise taxes on private foundations. 1040 easy , Excise Taxes on Private Foundations 990-T, Unrelated Business Income Tax Return SS-4, Required Inclusions, Employer identification number. 1040 easy W–2, Revoking the election. 1040 easy Fraternal beneficiary society, Fraternal Beneficiary Societies (501(c)(8)) Fraternal societies, Organizations subject to requirements. 1040 easy , 501(c)(8) and 501(c)(10) - Fraternal Beneficiary Societies and Domestic Fraternal Societies Free tax services, Free help with your tax return. 1040 easy Funeral benefit insurance, Burial and funeral benefit insurance organization. 1040 easy G Gifts and contributions, public charity, Gifts, contributions, and grants distinguished from gross receipts. 1040 easy Good faith determinations, What's New, New organization. 1040 easy Governmental unit, Governmental units. 1040 easy Grant Distinguished from gross receipts, Grants. 1040 easy Exclusion for unusual grant, Unusual grants. 1040 easy , Unusual grants. 1040 easy From public charity, Grants from public charities. 1040 easy , Grants from public charities. 1040 easy Grantor and contributor, reliance on ruling, Reliance by grantors and contributors. 1040 easy Gross receipts from nonmembership sources, Gross receipts from nonmembership sources. 1040 easy Group exemption letter, Group Exemption Letter H Health coverage organization, 501(c)(26) - State-Sponsored High-Risk Health Coverage Organizations Help (see Tax help) High-risk health coverage organization, 501(c)(26) - State-Sponsored High-Risk Health Coverage Organizations Home for the aged, Home for the aged. 1040 easy Homeowners' association, Homeowners' associations. 1040 easy Horticultural organization, Agricultural and Horticultural Organizations Hospital, Hospital. 1040 easy , Hospitals and medical research organizations. 1040 easy I Inactive organization, Organizational Changes and Exempt Status Industrial development, Other organizations. 1040 easy Instrumentalities, Instrumentalities. 1040 easy Insurance, organizations providing, Organizations Providing Insurance L Labor organization, Organizations subject to requirements. 1040 easy , Labor Organizations Law, public interest, Public-interest law firms. 1040 easy Legislative activity, Lobbying Expenditures, Legislative activity. 1040 easy Listed transaction, Prohibited tax shelter transaction. 1040 easy Literary organizations, Literary Organizations Loans, organizations providing, Organization providing loans. 1040 easy Lobbying expenditures, Lobbying Expenditures Local benevolent life insurance associations, Local Life Insurance Associations Local employees' association, Local Employees' Associations (501(c)(4)) Lodge system, Lodge system. 1040 easy M Medical research organization, Medical research organization. 1040 easy Medicare and Medicaid payments, Medicare and Medicaid payments. 1040 easy Membership fee, Membership fees. 1040 easy , Membership fees distinguished from gross receipts. 1040 easy Modification of exemption, Revocation or Modification of Exemption Mutual financial organization, 501(c)(14) - Credit Unions and Other Mutual Financial Organizations Mutual or cooperative association, Mutual or Cooperative Associations N Nursing bureau, Community nursing bureau. 1040 easy O One-third support test, One-third support test. 1040 easy Organization assets, Dedication and Distribution of Assets Dedication, Dedication. 1040 easy Distribution, Distribution. 1040 easy Organizational changes, Organizational Changes and Exempt Status P Penalties, Penalties for failure to file. 1040 easy Failure to allow public inspection, Penalties Failure to disclose, Penalty for failure to disclose. 1040 easy , Penalties. 1040 easy , Penalty. 1040 easy Failure to file, Penalties for failure to file. 1040 easy Perpetual care organization, Perpetual care organization. 1040 easy Political activity, Dues Used for Lobbying or Political Activities, Political activity. 1040 easy , Political activity. 1040 easy Political organization Income tax return, Political Organization Income Tax Return Taxable income, Political Organization Income Tax Return Power of attorney, Power of attorney. 1040 easy Preferred stock, Common and preferred stock. 1040 easy Prevention of cruelty to children or animals, Prevention of Cruelty to Children or Animals Private delivery service, Private delivery service. 1040 easy Private foundations, Private Foundations Private operating foundation, Private Operating Foundations Private school, Private Schools, Racially Nondiscriminatory Policy Prohibited tax shelter transactions Entity managers, Entity manager. 1040 easy Entity managers excise tax, Manager Level Tax Listed transaction, Prohibited tax shelter transaction. 1040 easy Prohibited reportable transactions, Prohibited tax shelter transaction. 1040 easy Subsequently listed transaction, Subsequently listed transaction. 1040 easy Tax-exempt entities, Tax-exempt entities. 1040 easy Public charity Gifts and contributions, Gifts, contributions, and grants distinguished from gross receipts. 1040 easy Grant from, Grants from public charities. 1040 easy Section 509(a)(1), Section 509(a)(1) Organizations Section 509(a)(2), Section 509(a)(2) Organizations Section 509(a)(3), Section 509(a)(3) Organizations Section 509(a)(4), Section 509(a)(4) Organizations Support test, One-third support test. 1040 easy , One-third support test. 1040 easy Public inspection Annual return, Annual Information Return Exemption applications, Public Inspection of Exemption Applications, Annual Returns, and Political Organization Reporting Forms Forms 8871 and 8872, Public Inspection of Exemption Applications, Annual Returns, and Political Organization Reporting Forms Public-interest law firm, Public-interest law firms. 1040 easy Publications (see Tax help) Publicly supported organization, Publicly supported organizations. 1040 easy , Qualifying as Publicly Supported Attraction of public support, Attraction of public support requirement. 1040 easy Ten-percent-of-support, Ten-percent-of-support requirement. 1040 easy R Racial composition, How to determine racial composition. 1040 easy Racially nondiscriminatory policy, Racially Nondiscriminatory Policy Real estate board, Real estate board. 1040 easy Recognition of exemption, application, Application for Recognition of Exemption Religious organizations, Religious Organizations Requests other than applications, Miscellaneous Procedures Responsiveness test, Responsiveness test. 1040 easy Revocation of exemption, Revocation or Modification of Exemption Ruling letter, Rulings and Determination Letters S Scholarship Private school, Scholarship and loan programs. 1040 easy Scholarships, Scholarships. 1040 easy School, private, Private Schools Scientific organizations, Scientific Organizations Section 501(c)(3) organizations Amateur athletic, Amateur Athletic Organizations Literary, Literary Organizations Prevention of cruelty, Prevention of Cruelty to Children or Animals Private foundations, Private Foundations and Public Charities Public charities, Public Charities Qualifications, Section 501(c)(3) Organizations Religious, Religious Organizations Scientific, Scientific Organizations Section 501(c)(3) Organizations Charitable, Charitable Organizations Educational, Educational Organizations and Private Schools Single entity, Single entity. 1040 easy Social clubs, Organizations subject to requirements. 1040 easy , 501(c)(7) - Social and Recreation Clubs Social welfare organization, Organizations subject to requirements. 1040 easy , 501(c)(4) - Civic Leagues and Social Welfare Organizations Specified organizations, Specified organizations. 1040 easy Sports organization, amateur, Qualified amateur sports organization. 1040 easy State-sponsored, 501(c)(26) - State-Sponsored High-Risk Health Coverage Organizations High-risk health coverage organization, 501(c)(26) - State-Sponsored High-Risk Health Coverage Organizations Workers' compensation reinsurance organization, 501(c)(27) - Qualified State-Sponsored Workers' Compensation Organizations Stock or commodity exchange, Stock or commodity exchange. 1040 easy Suggestions, Comments and suggestions. 1040 easy Supplemental unemployment benefit trust, Supplemental Unemployment Benefit Trusts (501(c)(17)) Support, Support. 1040 easy , Support from a governmental unit. 1040 easy , Support from the general public. 1040 easy Support test, One-third support test. 1040 easy Facts and circumstances, Facts and circumstances test. 1040 easy One-third, One-third support test. 1040 easy Public charity, One-third support test. 1040 easy Supporting organization, Supporting organization transactions occurring after July 25, 2006. 1040 easy T Tax help, Technical advice, Appeals Office Consideration Testing for public safety, Section 509(a)(4) Organizations Title-holding corporation, 501(c)(2) - Title-Holding Corporations for Single Parent Corporations U Unemployment benefit trust, Supplemental Unemployment Benefit Trusts (501(c)(17)) Unrelated business income, Unrelated Business Income Tax Return Unusual grants, Unusual grants. 1040 easy , Unusual grants. 1040 easy User fee, Power of attorney. 1040 easy , User fee. 1040 easy V Veterans' organization, 501(c)(19) - Veterans' Organizations Voluntary employees' beneficiary association, Voluntary Employees' Beneficiary Associations (501(c)(9)) Volunteer fire company, Volunteer fire companies. 1040 easy W War veterans' organization, 501(c)(19) - Veterans' Organizations Withdrawal of application, Withdrawal of application. 1040 easy Withholding information from public, Requests for withholding of information from the public. 1040 easy Work Opportunity Tax Credit, Expanded Work Opportunity Tax Credit Available for Hiring Qualified Veterans. 1040 easy Workers' compensation reinsurance organization, 501(c)(27) - Qualified State-Sponsored Workers' Compensation Organizations Prev Up Home More Online Publications
Tax Relief for Victims of the Remnants of Tropical Storm Lee in New York
IRS e-File to Remain Open through Oct. 31 for Victims of Tropical Storm Lee
Updated 10/24/11 to add Herkimer and Schoharie counties.
Updated 10/11/11 to add Fulton county.
Updated 10/5/11 to add Oneida, Orange and Ulster counties.
Updated 9/20/11 to add Chemung and Schenectady counties.
NY-2011-36, Sept. 14, 2011
NEW YORK — Victims of the remnants of Tropical Storm Lee that began on Sept. 7, 2011 in parts of New York State may qualify for tax relief from the Internal Revenue Service.
The President has declared the following counties a federal disaster area: Broome, Chemung, Chenango, Delaware, Fulton, Herkimer Oneida, Orange, Otsego, Schenectady, Schoharie, Tioga and Ulster. Individuals who reside or have a business in these counties may qualify for tax relief.
The declaration permits the IRS to postpone certain deadlines for taxpayers who reside or have a business in the disaster area. For instance, certain deadlines falling on or after Sept. 7, and on or before Oct. 31, have been postponed to Oct. 31, 2011. This includes corporations and other businesses that previously obtained an extension until Sept. 15 to file their 2010 returns, and individuals and businesses that received a similar extension until Oct. 17. It also includes the estimated tax payment for the third quarter, normally due Sept. 15.
In addition, the IRS is waiving the failure-to-deposit penalties for employment and excise tax deposits due on or after Sept. 7, and on or before Sept. 22, as long as the deposits are made by Sept. 22, 2011.
If an affected taxpayer receives a penalty notice from the IRS, the taxpayer should call the telephone number on the notice to have the IRS abate any interest and any late filing or late payment penalties that would otherwise apply. Penalties or interest will be abated only for taxpayers who have an original or extended filing, payment or deposit due date, including an extended filing or payment due date, that falls within the postponement period.
The IRS automatically identifies taxpayers located in the covered disaster area and applies automatic filing and payment relief. But affected taxpayers who reside or have a business located outside the covered disaster area must call the IRS disaster hotline at 1-866-562-5227 to request this tax relief.
Covered Disaster Area
The counties listed above constitute a covered disaster area for purposes of Treas. Reg. § 301.7508A-1(d)(2) and are entitled to the relief detailed below.
Taxpayers considered to be affected taxpayers eligible for the postponement of time to file returns, pay taxes and perform other time-sensitive acts are those taxpayers listed in Treas. Reg. § 301.7508A-1(d)(1), and include individuals who live, and businesses whose principal place of business is located, in the covered disaster area. Taxpayers not in the covered disaster area, but whose records necessary to meet a deadline listed in Treas. Reg. § 301.7508A-1(c) are in the covered disaster area, are also entitled to relief. In addition, all relief workers affiliated with a recognized government or philanthropic organization assisting in the relief activities in the covered disaster area and any individual visiting the covered disaster area who was killed or injured as a result of the disaster are entitled to relief.
Grant of Relief
Under section 7508A, the IRS gives affected taxpayers until Oct. 31 to file most tax returns (including individual, corporate, and estate and trust income tax returns; partnership returns, S corporation returns, and trust returns; estate, gift, and generation-skipping transfer tax returns; and employment and certain excise tax returns), or to make tax payments, including estimated tax payments, that have either an original or extended due date occurring on or after Sept. 7 and on or before Oct. 31.
The IRS also gives affected taxpayers until Oct. 31 to perform other time-sensitive actions described in Treas. Reg. § 301.7508A-1(c)(1) and Rev. Proc. 2007-56, 2007-34 I.R.B. 388 (Aug. 20, 2007), that are due to be performed on or after Sept. 7 and on or before Oct. 31.
This relief also includes the filing of Form 5500 series returns, in the manner described in section 8 of Rev. Proc. 2007-56. The relief described in section 17 of Rev. Proc. 2007-56, pertaining to like-kind exchanges of property, also applies to certain taxpayers who are not otherwise affected taxpayers and may include acts required to be performed before or after the period above.
The postponement of time to file and pay does not apply to information returns in the W-2, 1098, 1099 series, or to Forms 1042-S or 8027. Penalties for failure to timely file information returns can be waived under existing procedures for reasonable cause. Likewise, the postponement does not apply to employment and excise tax deposits. The IRS, however, will abate penalties for failure to make timely employment and excise tax deposits due on or after Sept. 7 and on or before Sept. 22 provided the taxpayer makes these deposits by Sept. 22.
Affected taxpayers in a federally declared disaster area have the option of claiming disaster-related casualty losses on their federal income tax return for either this year or last year. Claiming the loss on an original or amended return for last year will get the taxpayer an earlier refund, but waiting to claim the loss on this year’s return could result in a greater tax saving, depending on other income factors.
Individuals may deduct personal property losses that are not covered by insurance or other reimbursements. For details, see Form 4684 and its instructions.
Affected taxpayers claiming the disaster loss on last year’s return should put the Disaster Designation “New York/Remnants of Tropical Storm Lee” at the top of the form so that the IRS can expedite the processing of the refund.
The IRS will waive the usual fees and expedite requests for copies of previously filed tax returns for affected taxpayers. Taxpayers should put the assigned Disaster Designation in red ink at the top of Form 4506, Request for Copy of Tax Return, or Form 4506-T, Request for Transcript of Tax Return, as appropriate, and submit it to the IRS.
Affected taxpayers who are contacted by the IRS on a collection or examination matter should explain how the disaster impacts them so that the IRS can provide appropriate consideration to their case.
Taxpayers may download forms and publications from the official IRS website, irs.gov, or order them by calling 1-800-TAX-FORM (1-800-829-3676). The IRS toll-free number for general tax questions is 1-800-829-1040.
Page Last Reviewed or Updated: 26-Mar-2014
The 1040 Easy
1040 easy Publication 515 - Introductory Material Table of Contents Future Developments What's New Reminders IntroductionOrdering forms and publications. 1040 easy Tax questions. 1040 easy Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 515, such as legislation enacted after it was published, go to www. 1040 easy irs. 1040 easy gov/pub515. 1040 easy What's New Deposit interest paid to certain nonresident alien individuals. 1040 easy New rules apply to reporting of deposit interest paid to certain nonresident alien individuals on or after January 1, 2013. 1040 easy Deposit interest of $10 or more paid to certain nonresident alien individuals must be reported on Form 1042–S. 1040 easy See Deposit interest paid to certain nonresident alien individuals in 2013. 1040 easy Portfolio interest. 1040 easy . 1040 easy The rules determining whether interest is considered portfolio interest changed for obligations issued after March 18, 2012. 1040 easy Generally, interest paid on nonregistered (bearer) bonds will not be treated as portfolio interest. 1040 easy See Portfolio interest. 1040 easy U. 1040 easy S. 1040 easy real property interest. 1040 easy Generally, the treatment of a regulated investment company (RIC) as a qualified investment entity (QIE) was scheduled to expire at the end of 2011. 1040 easy The provision has been extended through 2013. 1040 easy The special rules that apply to distributions from a QIE attributable to the gain from the sale or exchange of a U. 1040 easy S. 1040 easy real property interest will continue to apply to any distribution from a RIC. 1040 easy See Qualified investment entities under U. 1040 easy S. 1040 easy Real Property Interest. 1040 easy Interest-related dividends and short-term capital gain dividends received from mutual funds. 1040 easy The exemption from withholding on certain interest-related dividends and short-term capital gain dividends paid by a mutual fund or other regulated investment company was scheduled to expire at the end of 2011. 1040 easy These provisions have been extended through 2013. 1040 easy Partnership withholding rate on effectively connected income. 1040 easy For 2013, the rate for withholding on noncorporate partners has increased to 39. 1040 easy 6%. 1040 easy The rate for corporate partners remains 35%. 1040 easy Reminders Exemption from requirement to withhold for certain payments to qualified securities lenders. 1040 easy If you made U. 1040 easy S. 1040 easy -source substitute dividend payments to qualified securities lenders, and these payments are part of a chain of substitute dividend payments, you may be exempt from withholding tax on the payments. 1040 easy See Amounts paid to qualified securities lenders . 1040 easy Electronic deposits. 1040 easy You must make all deposits of taxes electronically. 1040 easy Substitute forms. 1040 easy Any substitute forms you use must comply with the requirements in Publication 1179, General Rules and Specifications for Substitute Forms 1096, 1098, 1099, 5498, and Certain Other Information Returns. 1040 easy If they do not, the forms may be rejected as incorrect and the IRS may impose penalties. 1040 easy See Penalties. 1040 easy Filing electronically. 1040 easy If you file Form 1042-S electronically, you will use the Filing Information Returns Electronically (FIRE) system. 1040 easy You get to the system through the Internet at fire. 1040 easy irs. 1040 easy gov. 1040 easy For files submitted on the FIRE system, it is the responsibility of the filer to verify the results of the transmission within 5 business days. 1040 easy The IRS will not mail error reports for files that are bad. 1040 easy Qualified intermediaries. 1040 easy A branch of a financial institution may not act as a qualified intermediary in a country that does not have approved know-your-customer rules. 1040 easy See Qualified intermediary under Foreign Intermediaries. 1040 easy Requests for extensions on Form 8809 must be filed electronically. 1040 easy Requests on Form 8809 for an extension of time to file Form 1042–S must be made electronically if the request is for more than one payer. 1040 easy See Extension to file Form 1042-S with the IRS. 1040 easy Photographs of missing children. 1040 easy The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. 1040 easy Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. 1040 easy You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. 1040 easy Introduction This publication is for withholding agents who pay income to foreign persons, including nonresident aliens, foreign corporations, foreign partnerships, foreign trusts, foreign estates, foreign governments, and international organizations. 1040 easy Specifically, it describes the persons responsible for withholding (withholding agents), the types of income subject to withholding, and the information return and tax return filing obligations of withholding agents. 1040 easy In addition to discussing the rules that apply generally to payments of U. 1040 easy S. 1040 easy source income to foreign persons, it also contains sections on the withholding that applies to the disposition of U. 1040 easy S. 1040 easy real property interests and the withholding by partnerships on income effectively connected with the active conduct of a U. 1040 easy S. 1040 easy trade or business. 1040 easy Beginning in 2014, additional withholding rules become effective under Chapter 4 of the Internal Revenue Code as added by the Foreign Account Tax Compliance Act (FATCA). 1040 easy U. 1040 easy S. 1040 easy withholding agents will be required to withhold on certain types of payments made to foreign financial institutions that do not enter into an agreement with the IRS. 1040 easy For information on these provisions, go to www. 1040 easy irs. 1040 easy gov/fatca. 1040 easy Comments and suggestions. 1040 easy We welcome your comments about this publication and your suggestions for future editions. 1040 easy You can write to us at the following address: Internal Revenue Service Business Forms and Publications Branch SE:W:CAR:MP:T:B 1111 Constitution Ave. 1040 easy NW, IR-6526 Washington, DC 20224 We respond to many letters by telephone. 1040 easy Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 1040 easy You can email us at taxforms@irs. 1040 easy gov. 1040 easy Please put “Publications Comment” on the subject line. 1040 easy You can also send us comments from www. 1040 easy irs. 1040 easy gov/formspubs/. 1040 easy Select “Comment on Tax Forms and Publications” under “Information About. 1040 easy ” Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. 1040 easy Ordering forms and publications. 1040 easy Visit www. 1040 easy irs. 1040 easy gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. 1040 easy Internal Revenue Service 1201 N. 1040 easy Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. 1040 easy If you have a tax question, check the information available on IRS. 1040 easy gov or call 1-800-829-1040. 1040 easy We cannot answer tax questions sent to either of the above addresses. 1040 easy Useful Items - You may want to see: Publication 15 (Circular E), Employer's Tax Guide 15-A Employer's Supplemental Tax Guide 15-B Employer's Tax Guide to Fringe Benefits 51 (Circular A), Agricultural Employer's Tax Guide 519 U. 1040 easy S. 1040 easy Tax Guide for Aliens 901 U. 1040 easy S. 1040 easy Tax Treaties Form (and Instructions) SS-4 Application for Employer Identification Number W-2 Wage and Tax Statement W-4 Employee's Withholding Allowance Certificate W-4P Withholding Certificate for Pension or Annuity Payments W-7 Application for IRS Individual Taxpayer Identification Number W-8BEN Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding 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-8EXP Certificate of Foreign Government or Other Foreign Organization for United States Tax Withholding W-8IMY Certificate of Foreign Intermediary, Foreign Flow-Through Entity, or Certain U. 1040 easy S. 1040 easy Branches for United States Tax Withholding 941 Employer's QUARTERLY Federal Tax Return 1042 Annual Withholding Tax Return for U. 1040 easy S. 1040 easy Source Income of Foreign Persons 1042-S Foreign Person's U. 1040 easy S. 1040 easy Source Income Subject to Withholding 1042-T Annual Summary and Transmittal of Forms 1042-S See How To Get Tax Help at the end of this publication, for information about getting publications and forms. 1040 easy Prev Up Next Home More Online Publications