Filing Your Taxes Online is Fast, Easy and Secure.
Start now and receive your tax refund in as little as 7 days.

1. Get Answers

Your online questions are customized to your unique tax situation.

2. Maximize your Refund

Find tax credits for everything from school tuition to buying a hybri

3. E-File for FREE

E-file free with direct deposit to get your refund in as few as 7 days.

Filing your taxes with paper mail can be difficult and it could take weeks for your refund to arrive. IRS e-file is easy, fast and secure. There is no paperwork going to the IRS so tax refunds can be processed in as little as 7 days with direct deposit. As you prepare your taxes online, you can see your tax refund in real time.

FREE audit support and representation from an enrolled agent – NEW and only from H&R Block

1040ez Forms Download Free

E File State Return For Free1040x Online FreeIrs Free E File 2011Free Tax Filing 2013 Low IncomeIrs Form1040xIrs 2012 Tax Forms 1040ezDownload A 1040ez Federal Tax FormState Tax Return FormTax TableHandrblock FreeFree Federal And State Tax Filing 20122012 Amended Tax FormState Tax Return Free1040ez Filing Instructions2011 1040 Ez Form2010 Online Tax FilingIrs Gov 2012 Tax FormsTurbotax Military Discount 2011Didn't File Taxes Last Year1040ez Tax Forms DownloadsAmmend Tax Return1040aTax Filing Extension2011 Ez FormAmending Federal Tax ReturnFree Income Tax Filing For SeniorsSelf Employment TaxHow To File A State Tax ReturnTaxes H&r Block1040ez Free FilingForm 1040ezForm 1040ezAmended State Tax ReturnWhen Can You Amend A Tax ReturnWhere Can I File My 2011 Taxes OnlineFile State Taxes FreeHow Can I File My State Taxes Online For FreeOnline 1040ez FormWww Statetaxforms1040x Amendment Form

1040ez Forms Download Free

1040ez forms download free Publication 509 - Main Content Table of Contents General Tax CalendarFirst Quarter Second Quarter Third Quarter Fourth Quarter Fiscal-Year Taxpayers Employer's Tax CalendarFirst Quarter Second Quarter Third Quarter Fourth Quarter Excise Tax CalendarFirst Quarter Second Quarter Third Quarter Fourth Quarter How To Get Tax Help General Tax Calendar This tax calendar has the due dates for 2014 that most taxpayers will need. 1040ez forms download free Employers and persons who pay excise taxes also should use the Employer's Tax Calendar and the Excise Tax Calendar . 1040ez forms download free Fiscal-year taxpayers. 1040ez forms download free   If you file your income tax return for a fiscal year rather than the calendar year, you must change some of the dates in this calendar. 1040ez forms download free These changes are described under Fiscal-Year Taxpayers at the end of this calendar. 1040ez forms download free First Quarter The first quarter of a calendar year is made up of January, February, and March. 1040ez forms download free Second Quarter The second quarter of a calendar year is made up of April, May, and June. 1040ez forms download free Third Quarter The third quarter of a calendar year is made up of July, August, and September. 1040ez forms download free Fourth Quarter The fourth quarter of a calendar year is made up of October, November, and December. 1040ez forms download free Fiscal-Year Taxpayers If you use a fiscal year (rather than the calendar year) as your tax year, you should change some of the dates in this calendar. 1040ez forms download free Use the following general guidelines to make these changes. 1040ez forms download free The 3 months that make up each quarter of a fiscal year may be different from those of each calendar quarter, depending on when the fiscal year begins. 1040ez forms download free Also see Saturday, Sunday, or legal holiday, earlier. 1040ez forms download free Individuals Form 1040. 1040ez forms download free    This form is due on the 15th day of the 4th month after the end of your tax year. 1040ez forms download free Form 4868 is used to request an extension of time to file Form 1040. 1040ez forms download free Estimated tax payments (Form 1040-ES). 1040ez forms download free   Payments are due on the 15th day of the 4th, 6th, and 9th months of your tax year and on the 15th day of the 1st month after your tax year ends. 1040ez forms download free Partnerships Form 1065. 1040ez forms download free   This form is due on the 15th day of the 4th month after the end of the partnership's tax year. 1040ez forms download free Provide each partner with a copy of Schedule K-1 (Form 1065) or a substitute Schedule K-1. 1040ez forms download free Form 1065-B (electing large partnerships). 1040ez forms download free   This form is due on the 15th day of the 4th month after the end of the partnership's tax year. 1040ez forms download free Provide each partner with a copy of Schedule K-1 (Form 1065-B) or a substitute Schedule K-1 by the first March 15 following the close of the partnership's tax year. 1040ez forms download free Corporations and S Corporations Form 1120 and Form 1120S (or Form 7004). 1040ez forms download free   These forms are due on the 15th day of the 3rd month after the end of the corporation's tax year. 1040ez forms download free S corporations must provide each shareholder with a copy of Schedule K-1 (Form 1120S) or a substitute Schedule K-1. 1040ez forms download free Form 7004 is used to request an extension of time to file Form 1120 or Form 1120S. 1040ez forms download free Estimated tax payments. 1040ez forms download free   Payments are due on the 15th day of the 4th, 6th, 9th, and 12th months of the corporation's tax year. 1040ez forms download free Form 2553. 1040ez forms download free   This form is used to choose S corporation treatment. 1040ez forms download free It is due no more than two months and 15 days after the beginning of the tax year the election is to take effect or at any time during the preceding tax year. 1040ez forms download free Employer's Tax Calendar This tax calendar covers various due dates of interest to employers. 1040ez forms download free Principally, it covers the following federal taxes. 1040ez forms download free Income tax you withhold from your employees' wages or from nonpayroll amounts you pay out. 1040ez forms download free Social security and Medicare taxes (FICA taxes) you withhold from your employees' wages and the social security and Medicare taxes you must pay as an employer. 1040ez forms download free Federal unemployment (FUTA) tax you must pay as an employer. 1040ez forms download free The calendar lists due dates for filing returns and for making deposits of these three taxes throughout the year. 1040ez forms download free Use this calendar with Publication 15 (Circular E), which gives the deposit rules. 1040ez forms download free Forms you may need. 1040ez forms download free   The following is a list and description of the primary employment tax forms you may need. 1040ez forms download free Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return. 1040ez forms download free This form is due the last day of the first calendar month after the calendar year ends. 1040ez forms download free Use it to report the FUTA tax on wages you paid. 1040ez forms download free Form 941, Employer's QUARTERLY Federal Tax Return. 1040ez forms download free This form is due the last day of the first calendar month after the calendar quarter ends. 1040ez forms download free Use it to report social security and Medicare taxes and withheld income taxes on wages if your employees are not farm workers or household employees. 1040ez forms download free Form 943, Employer's Annual Federal Tax Return for Agricultural Employees. 1040ez forms download free This form is due the last day of the first calendar month after the calendar year ends. 1040ez forms download free Use it to report social security and Medicare taxes and withheld income taxes on wages if your employees are farm workers. 1040ez forms download free Form 944, Employer's ANNUAL Federal Tax Return. 1040ez forms download free This form is due the last day of the first calendar month after the calendar year ends. 1040ez forms download free Certain small employers use it instead of Form 941 to report social security and Medicare taxes and withheld income tax. 1040ez forms download free Form 945, Annual Return of Withheld Federal Income Tax. 1040ez forms download free This form is due the last day of the first calendar month after the calendar year ends. 1040ez forms download free Use it to report income tax withheld on all nonpayroll items. 1040ez forms download free Nonpayroll items include the following. 1040ez forms download free Backup withholding. 1040ez forms download free Withholding on pensions, annuities, IRAs, and gambling winnings. 1040ez forms download free Payments of Indian gaming profits to tribal members. 1040ez forms download free Fiscal-year taxpayers. 1040ez forms download free   The dates in this calendar apply whether you use a fiscal year or the calendar year as your tax year. 1040ez forms download free The only exception is the date for filing Forms 5500, Annual Return/Report of Employee Benefit Plan, and 5500-EZ, Annual Return of One-Participant (Owners and Their Spouses) Retirement Plan. 1040ez forms download free These employee benefit plan forms are due by the last day of the seventh month after the plan year ends. 1040ez forms download free See July 31 , later. 1040ez forms download free Extended due dates. 1040ez forms download free   If you timely deposit in full the tax you are required to report on Form 940, 941, 943, 944, or 945, you have an additional 10 calendar days to file that form. 1040ez forms download free If you are subject to the semiweekly deposit rule, use Table 2 near the end of this publication for your deposit due dates. 1040ez forms download free However, if you accumulate $100,000 or more of taxes on any day during a deposit period, you must deposit the tax by the next business day instead of the date shown in Table 2. 1040ez forms download free First Quarter The first quarter of a calendar year is made up of January, February, and March. 1040ez forms download free Second Quarter The second quarter of a calendar year is made up of April, May, and June. 1040ez forms download free Third Quarter The third quarter of a calendar year is made up of July, August, and September. 1040ez forms download free Fourth Quarter The fourth quarter of a calendar year is made up of October, November, and December. 1040ez forms download free Excise Tax Calendar This tax calendar gives the due dates for filing returns and making deposits of excise taxes. 1040ez forms download free Use this calendar with Publication 510. 1040ez forms download free Also see the instructions for Forms 11-C, 720, 730, and 2290 for more information. 1040ez forms download free References to Form 2290 also apply to Form 2290(SP). 1040ez forms download free Forms you may need. 1040ez forms download free   The following is a list and description of the excise tax forms you may need. 1040ez forms download free Form 11-C, Occupational Tax and Registration Return for Wagering. 1040ez forms download free Use this form to register any wagering activity and to pay an occupational tax on wagering. 1040ez forms download free File Form 11-C if you are in the business of accepting wagers, including conducting a wagering pool or lottery, or are an agent of someone who accepts wagers. 1040ez forms download free You must file the form before you begin accepting wagers. 1040ez forms download free After that, file the form by July 1 of each year. 1040ez forms download free Also, see Form 730, later. 1040ez forms download free Form 720, Quarterly Federal Excise Tax Return. 1040ez forms download free File this form by the last day of the month following the calendar quarter. 1040ez forms download free Use this form to report a wide variety of excise taxes, including: Communications and air transportation taxes, Fuel taxes, Retail tax, Ship passenger tax, and Manufacturers taxes. 1040ez forms download free Form 730, Monthly Tax Return for Wagers. 1040ez forms download free Use this form to pay an excise tax on wagers you accept. 1040ez forms download free File this form for each month by the last day of the following month. 1040ez forms download free Also, see Form 11-C, earlier. 1040ez forms download free Form 2290, Heavy Highway Vehicle Use Tax Return. 1040ez forms download free Use this form to pay the federal use tax on heavy highway vehicles registered in your name. 1040ez forms download free File this form by the last day of the month following the month of the vehicle's first taxable use in the tax period. 1040ez forms download free The tax period begins on July 1 and ends the following June 30. 1040ez forms download free You must pay the full year's tax on all vehicles you have in use during the month of July. 1040ez forms download free You must also pay a partial-year tax on taxable vehicles that you put into use in a month after July. 1040ez forms download free For more information, see the Instructions for Form 2290. 1040ez forms download free Fiscal-year taxpayers. 1040ez forms download free   The dates in this calendar apply whether you use a fiscal year or the calendar year as your tax year. 1040ez forms download free Adjustments for Saturday, Sunday, or legal holidays. 1040ez forms download free   Generally, if a due date falls on a Saturday, Sunday, or legal holiday, the due date is delayed until the next day that is not a Saturday, Sunday, or legal holiday. 1040ez forms download free For excise taxes, there are two exceptions to this rule. 1040ez forms download free For deposits of regular method taxes, if the due date is a Saturday, Sunday, or legal holiday, the due date is the immediately preceding day that is not a Saturday, Sunday, or legal holiday. 1040ez forms download free Under the special September deposit rules, if the due date falls on a Saturday, the deposit is due on the preceding Friday. 1040ez forms download free If the due date falls on a Sunday, the deposit is due on the following Monday. 1040ez forms download free For more information, see the Instructions for Form 720. 1040ez forms download free The Excise Tax Calendar has been adjusted for all of these provisions. 1040ez forms download free Regular method taxes. 1040ez forms download free   These are taxes, other than alternative method taxes used for communication and air transportation taxes, reported on Form 720 for which deposits are required. 1040ez forms download free First Quarter The first quarter of a calendar year is made up of January, February, and March. 1040ez forms download free Second Quarter The second quarter of a calendar year is made up of April, May, and June. 1040ez forms download free Third Quarter The third quarter of a calendar year is made up of July, August, and September. 1040ez forms download free Fourth Quarter The fourth quarter of a calendar year is made up of October, November, and December. 1040ez forms download free How To Get Tax Help Go online, use a smart phone, call or walk in to an office near you. 1040ez forms download free Whether it's help with a tax issue, preparing your tax return or picking up a free publication or form, get the help you need the way you want it. 1040ez forms download free Free help with your tax return. 1040ez forms download free   Free help in preparing your return is available nationwide from IRS-certified volunteers. 1040ez forms download free The Volunteer Income Tax Assistance (VITA) program is designed to help low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers. 1040ez forms download free The Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. 1040ez forms download free Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. 1040ez forms download free Some VITA and TCE sites provide taxpayers the opportunity to prepare their return with the assistance of an IRS-certified volunteer. 1040ez forms download free To find the nearest VITA or TCE site, visit IRS. 1040ez forms download free gov or call 1-800-906-9887. 1040ez forms download free   As part of the TCE program, AARP offers the Tax-Aide counseling program. 1040ez forms download free To find the nearest AARP Tax-Aide site, visit AARP's website at www. 1040ez forms download free aarp. 1040ez forms download free org/money/taxaide or call 1-888-227-7669. 1040ez forms download free   For more information on these programs, go to IRS. 1040ez forms download free gov and enter “VITA” in the search box. 1040ez forms download free Internet. 1040ez forms download free IRS. 1040ez forms download free gov and IRS2Go are ready when you are — every day, every night, 24 hours a day, 7 days a week. 1040ez forms download free Apply for an Employer Identification Number (EIN). 1040ez forms download free Go to IRS. 1040ez forms download free gov and enter Apply for an EIN in the search box. 1040ez forms download free Request an Electronic Filing PIN by going to IRS. 1040ez forms download free gov and entering Electronic Filing PIN in the search box. 1040ez forms download free Check the status of your 2013 refund with Where's My Refund? Go to IRS. 1040ez forms download free gov or the IRS2Go app, and click on Where's My Refund? You'll get a personalized refund date as soon as the IRS processes your tax return and approves your refund. 1040ez forms download free If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. 1040ez forms download free Checking the status of your amended return. 1040ez forms download free Go to IRS. 1040ez forms download free gov and enter Where's My Amended Return in the search box. 1040ez forms download free Download forms, instructions, and publications, including some accessible versions. 1040ez forms download free Order free transcripts of your tax returns or tax account using the Order a Transcript tool on IRS. 1040ez forms download free gov or IRS2Go. 1040ez forms download free Tax return and tax account transcripts are generally available for the current year and past three years. 1040ez forms download free Figure your income tax withholding with the IRS Withholding Calculator on IRS. 1040ez forms download free gov. 1040ez forms download free Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. 1040ez forms download free Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. 1040ez forms download free gov. 1040ez forms download free Locate the nearest Taxpayer Assistance Center using the Office Locator tool on IRS. 1040ez forms download free gov or IRS2Go. 1040ez forms download free Stop by most business days for face-to-face tax help, no appointment necessary — just walk in. 1040ez forms download free An employee can explain IRS letters, request adjustments to your tax account or help you set up a payment plan. 1040ez forms download free Before you visit, check the Office Locator for the address, phone number, hours of operation and the services provided. 1040ez forms download free If you have an ongoing tax account problem or a special need, such as a disability, you can request an appointment. 1040ez forms download free Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. 1040ez forms download free Locate the nearest volunteer help site with the VITA Locator Tool on IRS. 1040ez forms download free gov. 1040ez forms download free Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. 1040ez forms download free The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. 1040ez forms download free Most VITA and TCE sites offer free electronic filing and some provide IRS-certified volunteers who can help prepare your tax return. 1040ez forms download free AARP offers the Tax-Aide counseling program as part of the TCE program. 1040ez forms download free Visit AARP's website to find the nearest Tax-Aide location. 1040ez forms download free Research your tax questions. 1040ez forms download free Search publications and instructions by topic or keyword. 1040ez forms download free Read the Internal Revenue Code, regulations, or other official guidance. 1040ez forms download free Read Internal Revenue Bulletins. 1040ez forms download free Sign up to receive local and national tax news by email. 1040ez forms download free Phone. 1040ez forms download free You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. 1040ez forms download free Download the free IRS2Go mobile app from the iTunes app store or from Google Play. 1040ez forms download free Use it to watch the IRS YouTube channel, get IRS news as soon as it's released to the public, order transcripts of your tax returns or tax account, check your refund status, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. 1040ez forms download free Call to locate the nearest volunteer help site, 1-800-906-9887. 1040ez forms download free Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. 1040ez forms download free The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. 1040ez forms download free Most VITA and TCE sites offer free electronic filing. 1040ez forms download free Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. 1040ez forms download free Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. 1040ez forms download free Call to check the status of your 2013 refund, 1-800-829-1954 or 1-800-829-4477. 1040ez forms download free The automated Where's My Refund? information is available 24 hours a day, 7 days a week. 1040ez forms download free If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. 1040ez forms download free Before you call, have your 2013 tax return handy so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. 1040ez forms download free Where's My Refund? can give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. 1040ez forms download free Where's My Refund? includes information for the most recent return filed in the current year and does not include information about amended returns. 1040ez forms download free Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. 1040ez forms download free Call to order forms, instructions and publications, 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions and publications, and prior-year forms and instructions (limited to 5 years). 1040ez forms download free You should receive your order within 10 business days. 1040ez forms download free Call to order transcripts of your tax returns or tax account, 1-800-908-9946. 1040ez forms download free Follow the prompts to provide your Social Security Number or Individual Taxpayer Identification Number, date of birth, street address and ZIP code. 1040ez forms download free Call for TeleTax topics, 1-800-829-4477, to listen to pre-recorded messages covering various tax topics. 1040ez forms download free Call to ask tax questions, 1-800-829-1040. 1040ez forms download free Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. 1040ez forms download free The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. 1040ez forms download free These individuals can also contact the IRS through relay services such as the Federal Relay Service available at www. 1040ez forms download free gsa. 1040ez forms download free gov/fedrelay. 1040ez forms download free Walk-in. 1040ez forms download free You can find a selection of forms, publications and services — in-person, face-to-face. 1040ez forms download free Products. 1040ez forms download free You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. 1040ez forms download free Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. 1040ez forms download free Services. 1040ez forms download free You can walk in to your local TAC most business days for personal, face-to-face tax help. 1040ez forms download free An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. 1040ez forms download free If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking with someone in person, visit your local TAC where you can talk with an IRS representative face-to-face. 1040ez forms download free No appointment is necessary—just walk in. 1040ez forms download free Before visiting, check www. 1040ez forms download free irs. 1040ez forms download free gov/localcontacts for hours of operation and services provided. 1040ez forms download free Mail. 1040ez forms download free You can send your order for forms, instructions, and publications to the address below. 1040ez forms download free You should receive a response within 10 business days after your request is received. 1040ez forms download free  Internal Revenue Service 1201 N. 1040ez forms download free Mitsubishi Motorway Bloomington, IL 61705-6613 The Taxpayer Advocate Service Is Here to Help You. 1040ez forms download free   The Taxpayer Advocate Service (TAS) is your voice at the IRS. 1040ez forms download free Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. 1040ez forms download free What can TAS do for you?   We can offer you free help with IRS problems that you can't resolve on your own. 1040ez forms download free We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. 1040ez forms download free You face (or your business is facing) an immediate threat of adverse action. 1040ez forms download free You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. 1040ez forms download free   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. 1040ez forms download free Here's why we can help: TAS is an independent organization within the IRS. 1040ez forms download free Our advocates know how to work with the IRS. 1040ez forms download free Our services are free and tailored to meet your needs. 1040ez forms download free We have offices in every state, the District of Columbia, and Puerto Rico. 1040ez forms download free How can you reach us?   If you think TAS can help you, call your local advocate, whose number is in your local directory and at www. 1040ez forms download free irs. 1040ez forms download free gov/advocate, or call us toll-free at 1-877-777-4778. 1040ez forms download free How else does TAS help taxpayers?   TAS also works to resolve large-scale, systemic problems that affect many taxpayers. 1040ez forms download free If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. 1040ez forms download free irs. 1040ez forms download free gov/sams. 1040ez forms download free Low Income Taxpayer Clinics. 1040ez forms download free   Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals, and tax collection disputes. 1040ez forms download free Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. 1040ez forms download free Visit www. 1040ez forms download free TaxpayerAdvocate. 1040ez forms download free irs. 1040ez forms download free gov or see IRS Publication 4134, Low Income Taxpayer Clinic List. 1040ez forms download free gnewbus01 Prev  Up  Next   Home   More Online Publications
Print - Click this link to Print this page

Subscribe to e-file News for Large Businesses

Subscribers to "e-file News for Large Businesses" will automatically receive e-mail alerts about e-file developments for large businesses and links to new web-based information as it becomes available.

Subscribe / Unsubscribe
Page Last Reviewed or Updated: 14-Mar-2014

The 1040ez Forms Download Free

1040ez forms download free Publication 515 - Main Content Table of Contents Withholding of TaxWithholding Agent Withholding and Reporting Obligations Persons Subject to NRA WithholdingIdentifying the Payee Foreign Persons DocumentationBeneficial Owners Foreign Intermediaries and Foreign Flow-Through Entities Standards of Knowledge Presumption Rules Income Subject to NRA WithholdingSource of Income Fixed or Determinable Annual or Periodical Income (FDAP) Withholding on Specific IncomeEffectively Connected Income Income Not Effectively Connected Pay for Personal Services Performed Artists and Athletes (Income Codes 42 and 43) Other Income Foreign Governments and Certain Other Foreign Organizations U. 1040ez forms download free S. 1040ez forms download free Taxpayer Identification NumbersUnexpected payment. 1040ez forms download free Depositing Withheld TaxesWhen Deposits Are Required Adjustment for Overwithholding Returns RequiredJoint owners. 1040ez forms download free Electronic reporting. 1040ez forms download free Partnership Withholding on Effectively Connected IncomeWho Must Withhold Foreign Partner Publicly Traded Partnerships U. 1040ez forms download free S. 1040ez forms download free Real Property InterestForeign corporations. 1040ez forms download free Domestic corporations. 1040ez forms download free U. 1040ez forms download free S. 1040ez forms download free real property holding corporations. 1040ez forms download free Partnerships. 1040ez forms download free Trusts and estates. 1040ez forms download free Domestically controlled QIE. 1040ez forms download free Late filing of certifications or notices. 1040ez forms download free Certifications. 1040ez forms download free Liability of agent or qualified substitute. 1040ez forms download free Reporting and Paying the Tax Withholding Certificates Tax Treaty TablesTable 1 Table 2 Table 3 How To Get Tax HelpLow Income Taxpayer Clinics (LITCs). 1040ez forms download free Withholding of Tax In most cases, a foreign person is subject to U. 1040ez forms download free S. 1040ez forms download free tax on its U. 1040ez forms download free S. 1040ez forms download free source income. 1040ez forms download free Most types of U. 1040ez forms download free S. 1040ez forms download free source income received by a foreign person are subject to U. 1040ez forms download free S. 1040ez forms download free tax of 30%. 1040ez forms download free A reduced rate, including exemption, may apply if there is a tax treaty between the foreign person's country of residence and the United States. 1040ez forms download free The tax is generally withheld (NRA withholding) from the payment made to the foreign person. 1040ez forms download free The term “NRA withholding” is used in this publication descriptively to refer to withholding required under sections 1441, 1442, and 1443 of the Internal Revenue Code. 1040ez forms download free In most cases, NRA withholding describes the withholding regime that requires withholding on a payment of U. 1040ez forms download free S. 1040ez forms download free source income. 1040ez forms download free Payments to foreign persons, including nonresident alien individuals, foreign entities, and governments, may be subject to NRA withholding. 1040ez forms download free NRA withholding does not include withholding under section 1445 of the Code (see U. 1040ez forms download free S. 1040ez forms download free Real Property Interest, later) or under section 1446 of the Code (see Partnership Withholding on Effectively Connected Income , later). 1040ez forms download free A withholding agent (defined next) is the person responsible for withholding on payments made to a foreign person. 1040ez forms download free However, a withholding agent that can reliably associate the payment with documentation (discussed later) from a U. 1040ez forms download free S. 1040ez forms download free person is not required to withhold. 1040ez forms download free In addition, a withholding agent may apply a reduced rate of withholding (including an exemption from withholding) if it can reliably associate the payment with documentation from a beneficial owner that is a foreign person entitled to a reduced rate of withholding. 1040ez forms download free Withholding Agent You are a withholding agent if you are a U. 1040ez forms download free S. 1040ez forms download free or foreign person that has control, receipt, custody, disposal, or payment of any item of income of a foreign person that is subject to withholding. 1040ez forms download free A withholding agent may be an individual, corporation, partnership, trust, association, nominee (under section 1446 of the Code), or any other entity, including any foreign intermediary, foreign partnership, or U. 1040ez forms download free S. 1040ez forms download free branch of certain foreign banks and insurance companies. 1040ez forms download free You may be a withholding agent even if there is no requirement to withhold from a payment or even if another person has withheld the required amount from the payment. 1040ez forms download free Although several persons may be withholding agents for a single payment, the full tax is required to be withheld only once. 1040ez forms download free In most cases, the U. 1040ez forms download free S. 1040ez forms download free person who pays an amount subject to NRA withholding is the person responsible for withholding. 1040ez forms download free However, other persons may be required to withhold. 1040ez forms download free For example, a payment made by a flow-through entity or nonqualified intermediary that knows, or has reason to know, that the full amount of NRA withholding was not done by the person from which it receives a payment is required to do the appropriate withholding since it also falls within the definition of a withholding agent. 1040ez forms download free In addition, withholding must be done by any qualified intermediary, withholding foreign partnership, or withholding foreign trust in accordance with the terms of its withholding agreement, discussed later. 1040ez forms download free Liability for tax. 1040ez forms download free   As a withholding agent, you are personally liable for any tax required to be withheld. 1040ez forms download free This liability is independent of the tax liability of the foreign person to whom the payment is made. 1040ez forms download free If you fail to withhold and the foreign payee fails to satisfy its U. 1040ez forms download free S. 1040ez forms download free tax liability, then both you and the foreign person are liable for tax, as well as interest and any applicable penalties. 1040ez forms download free   The applicable tax will be collected only once. 1040ez forms download free If the foreign person satisfies its U. 1040ez forms download free S. 1040ez forms download free tax liability, you are not liable for the tax but remain liable for any interest and penalties for failure to withhold. 1040ez forms download free Determination of amount to withhold. 1040ez forms download free   You must withhold on the gross amount subject to NRA withholding. 1040ez forms download free You cannot reduce the gross amount by any deductions. 1040ez forms download free However, see Scholarships and Fellowship Grants and Pay for Personal Services Performed , later, for when a deduction for a personal exemption may be allowed. 1040ez forms download free   If the determination of the source of the income or the amount subject to tax depends on facts that are not known at the time of payment, you must withhold an amount sufficient to ensure that at least 30% of the amount subsequently determined to be subject to withholding is withheld. 1040ez forms download free In no case, however, should you withhold more than 30% of the total amount paid. 1040ez forms download free Or, you may make a reasonable estimate of the amount from U. 1040ez forms download free S. 1040ez forms download free sources and put a corresponding part of the amount due in escrow until the amount from U. 1040ez forms download free S. 1040ez forms download free sources can be determined, at which time withholding becomes due. 1040ez forms download free When to withhold. 1040ez forms download free   Withholding is required at the time you make a payment of an amount subject to withholding. 1040ez forms download free A payment is made to a person if that person realizes income, whether or not there is an actual transfer of cash or other property. 1040ez forms download free A payment is considered made to a person if it is paid for that person's benefit. 1040ez forms download free For example, a payment made to a creditor of a person in satisfaction of that person's debt to the creditor is considered made to the person. 1040ez forms download free A payment also is considered made to a person if it is made to that person's agent. 1040ez forms download free   A U. 1040ez forms download free S. 1040ez forms download free partnership should withhold when any distributions that include amounts subject to withholding are made. 1040ez forms download free However, if a foreign partner's distributive share of income subject to withholding is not actually distributed, the U. 1040ez forms download free S. 1040ez forms download free partnership must withhold on the foreign partner's distributive share of the income on the earlier of the date that a Schedule K-1 (Form 1065) is provided or mailed to the partner or the due date for furnishing that schedule. 1040ez forms download free If the distributable amount consists of effectively connected income, see Partnership Withholding on Effectively Connected Income , later. 1040ez forms download free A U. 1040ez forms download free S. 1040ez forms download free trust is required to withhold on the amount includible in the gross income of a foreign beneficiary to the extent the trust's distributable net income consists of an amount subject to withholding. 1040ez forms download free To the extent a U. 1040ez forms download free S. 1040ez forms download free trust is required to distribute an amount subject to withholding but does not actually distribute the amount, it must withhold on the foreign beneficiary's allocable share at the time the income is required to be reported on Form 1042-S. 1040ez forms download free Withholding and Reporting Obligations You are required to report payments subject to NRA withholding on Form 1042-S and to file a tax return on Form 1042. 1040ez forms download free (See Returns Required , later. 1040ez forms download free ) An exception from reporting may apply to individuals who are not required to withhold from a payment and who do not make the payment in the course of their trade or business. 1040ez forms download free Form 1099 reporting and backup withholding. 1040ez forms download free    You also may be responsible as a payer for reporting on Form 1099 payments made to a U. 1040ez forms download free S. 1040ez forms download free person. 1040ez forms download free You must withhold 28% (backup withholding rate) from a reportable payment made to a U. 1040ez forms download free S. 1040ez forms download free person that is subject to Form 1099 reporting if any of the following apply. 1040ez forms download free The U. 1040ez forms download free S. 1040ez forms download free person has not provided its taxpayer identification number (TIN) in the manner required. 1040ez forms download free The IRS notifies you that the TIN furnished by the payee is incorrect. 1040ez forms download free There has been a notified payee underreporting. 1040ez forms download free There has been a payee certification failure. 1040ez forms download free In most cases, a TIN must be provided by a U. 1040ez forms download free S. 1040ez forms download free non-exempt recipient on Form W-9, Request for Taxpayer Identification Number and Certification. 1040ez forms download free A payer files a tax return on Form 945, Annual Return of Withheld Federal Income Tax, for backup withholding. 1040ez forms download free You may be required to file Form 1099 and, if appropriate, backup withhold, even if you do not make the payments directly to that U. 1040ez forms download free S. 1040ez forms download free person. 1040ez forms download free For example, you are required to report income paid to a foreign intermediary or flow-through entity that collects for a U. 1040ez forms download free S. 1040ez forms download free person subject to Form 1099 reporting. 1040ez forms download free See Identifying the Payee , later, for more information. 1040ez forms download free Also see Section S. 1040ez forms download free Special Rules for Reporting Payments Made Through Foreign Intermediaries and Foreign Flow-Through Entities on Form 1099 in the General Instructions for Certain Information Returns. 1040ez forms download free Foreign persons who provide Form W-8BEN, Form W-8ECI, or Form W-8EXP (or applicable documentary evidence) are exempt from backup withholding and Form 1099 reporting. 1040ez forms download free Wages paid to employees. 1040ez forms download free   If you are the employer of a nonresident alien, you generally must withhold taxes at graduated rates. 1040ez forms download free See Pay for Personal Services Performed , later. 1040ez forms download free Effectively connected income by partnerships. 1040ez forms download free   A withholding agent that is a partnership (whether U. 1040ez forms download free S. 1040ez forms download free or foreign) is also responsible for withholding on its income effectively connected with a U. 1040ez forms download free S. 1040ez forms download free trade or business that is allocable to foreign partners. 1040ez forms download free See Partnership Withholding on Effectively Connected Income , later, for more information. 1040ez forms download free U. 1040ez forms download free S. 1040ez forms download free real property interest. 1040ez forms download free   A withholding agent also may be responsible for withholding if a foreign person transfers a U. 1040ez forms download free S. 1040ez forms download free real property interest to the agent, or if it is a corporation, partnership, trust, or estate that distributes a U. 1040ez forms download free S. 1040ez forms download free real property interest to a shareholder, partner, or beneficiary that is a foreign person. 1040ez forms download free See U. 1040ez forms download free S. 1040ez forms download free Real Property Interest , later. 1040ez forms download free Persons Subject to NRA Withholding NRA withholding applies only to payments made to a payee that is a foreign person. 1040ez forms download free It does not apply to payments made to U. 1040ez forms download free S. 1040ez forms download free persons. 1040ez forms download free Usually, you determine the payee's status as a U. 1040ez forms download free S. 1040ez forms download free or foreign person based on the documentation that person provides. 1040ez forms download free See Documentation , later. 1040ez forms download free However, if you have received no documentation or you cannot reliably associate all or a part of a payment with documentation, then you must apply certain presumption rules, discussed later. 1040ez forms download free Identifying the Payee In most cases, the payee is the person to whom you make the payment, regardless of whether that person is the beneficial owner of the income. 1040ez forms download free However, there are situations in which the payee is a person other than the one to whom you actually make a payment. 1040ez forms download free U. 1040ez forms download free S. 1040ez forms download free agent of foreign person. 1040ez forms download free   If you make a payment to a U. 1040ez forms download free S. 1040ez forms download free person and you have actual knowledge that the U. 1040ez forms download free S. 1040ez forms download free person is receiving the payment as an agent of a foreign person, you must treat the payment as made to the foreign person. 1040ez forms download free However, if the U. 1040ez forms download free S. 1040ez forms download free person is a financial institution, you may treat the institution as the payee provided you have no reason to believe that the institution will not comply with its own obligation to withhold. 1040ez forms download free   If the payment is not subject to NRA withholding (for example, gross proceeds from the sales of securities), you must treat the payment as made to a U. 1040ez forms download free S. 1040ez forms download free person and not as a payment to a foreign person. 1040ez forms download free You may be required to report the payment on Form 1099 and, if applicable, backup withhold. 1040ez forms download free Disregarded entities. 1040ez forms download free   A business entity that is not a corporation and that has a single owner may be disregarded as an entity separate from its owner (a disregarded entity) for federal tax purposes. 1040ez forms download free The payee of a payment made to a disregarded entity is the owner of the entity. 1040ez forms download free   If the owner of the entity is a foreign person, you must apply NRA withholding unless you can treat the foreign owner as a beneficial owner entitled to a reduced rate of withholding. 1040ez forms download free   If the owner is a U. 1040ez forms download free S. 1040ez forms download free person, you do not apply NRA withholding. 1040ez forms download free However, you may be required to report the payment on Form 1099 and, if applicable, backup withhold. 1040ez forms download free You may assume that a foreign entity is not a disregarded entity unless you can reliably associate the payment with documentation provided by the owner or you have actual knowledge or reason to know that the foreign entity is a disregarded entity. 1040ez forms download free Flow-Through Entities The payees of payments (other than income effectively connected with a U. 1040ez forms download free S. 1040ez forms download free trade or business) made to a foreign flow-through entity are the owners or beneficiaries of the flow-through entity. 1040ez forms download free This rule applies for purposes of NRA withholding and for Form 1099 reporting and backup withholding. 1040ez forms download free Income that is, or is deemed to be, effectively connected with the conduct of a U. 1040ez forms download free S. 1040ez forms download free trade or business of a flow-through entity is treated as paid to the entity. 1040ez forms download free All of the following are flow-through entities. 1040ez forms download free A foreign partnership (other than a withholding foreign partnership). 1040ez forms download free A foreign simple or foreign grantor trust (other than a withholding foreign trust). 1040ez forms download free A fiscally transparent entity receiving income for which treaty benefits are claimed. 1040ez forms download free See Fiscally transparent entity , later. 1040ez forms download free In most cases, you treat a payee as a flow-through entity if it provides you with a Form W-8IMY (see Documentation , later) on which it claims such status. 1040ez forms download free You also may be required to treat the entity as a flow-through entity under the presumption rules, discussed later. 1040ez forms download free You must determine whether the owners or beneficiaries of a flow-through entity are U. 1040ez forms download free S. 1040ez forms download free or foreign persons, how much of the payment relates to each owner or beneficiary, and, if the owner or beneficiary is foreign, whether a reduced rate of NRA withholding applies. 1040ez forms download free You make these determinations based on the documentation and other information (contained in a withholding statement) that is associated with the flow-through entity's Form W-8IMY. 1040ez forms download free If you do not have all of the information that is required to reliably associate a payment with a specific payee, you must apply the presumption rules. 1040ez forms download free See Documentation and Presumption Rules , later. 1040ez forms download free Withholding foreign partnerships and withholding foreign trusts are not flow-through entities. 1040ez forms download free Foreign partnerships. 1040ez forms download free    A foreign partnership is any partnership that is not organized under the laws of any state of the United States or the District of Columbia or any partnership that is treated as foreign under the income tax regulations. 1040ez forms download free If a foreign partnership is not a withholding foreign partnership, the payees of income are the partners of the partnership, provided the partners are not themselves a flow-through entity or a foreign intermediary. 1040ez forms download free However, the payee is the partnership itself if the partnership is claiming treaty benefits on the basis that it is not fiscally transparent and that it meets all the other requirements for claiming treaty benefits. 1040ez forms download free If a partner is a foreign flow-through entity or a foreign intermediary, you apply the payee determination rules to that partner to determine the payees. 1040ez forms download free Example 1. 1040ez forms download free A nonwithholding foreign partnership has three partners: a nonresident alien individual; a foreign corporation; and a U. 1040ez forms download free S. 1040ez forms download free citizen. 1040ez forms download free You make a payment of U. 1040ez forms download free S. 1040ez forms download free source interest to the partnership. 1040ez forms download free It gives you a Form W-8IMY with which it associates Form W-8BEN from the nonresident alien; Form W-8BEN from the foreign corporation; and Form W-9 from the U. 1040ez forms download free S. 1040ez forms download free citizen. 1040ez forms download free The partnership also gives you a complete withholding statement that enables you to associate a part of the interest payment to each partner. 1040ez forms download free You must treat all three partners as the payees of the interest payment as if the payment were made directly to them. 1040ez forms download free Report the payment to the nonresident alien and the foreign corporation on Forms 1042-S. 1040ez forms download free Report the payment to the U. 1040ez forms download free S. 1040ez forms download free citizen on Form 1099-INT. 1040ez forms download free Example 2. 1040ez forms download free A nonwithholding foreign partnership has two partners: a foreign corporation and a nonwithholding foreign partnership. 1040ez forms download free The second partnership has two partners, both nonresident alien individuals. 1040ez forms download free You make a payment of U. 1040ez forms download free S. 1040ez forms download free source interest to the first partnership. 1040ez forms download free It gives you a valid Form W-8IMY with which it associates a Form W-8BEN from the foreign corporation and a Form W-8IMY from the second partnership. 1040ez forms download free In addition, Forms W-8BEN from the partners are associated with the Form W-8IMY from the second partnership. 1040ez forms download free The Forms W-8IMY from the partnerships have complete withholding statements associated with them. 1040ez forms download free Because you can reliably associate a part of the interest payment with the Form W-8BEN provided by the foreign corporation and the Forms W-8BEN provided by the nonresident alien individual partners as a result of the withholding statements, you must treat them as the payees of the interest. 1040ez forms download free Example 3. 1040ez forms download free You make a payment of U. 1040ez forms download free S. 1040ez forms download free source dividends to a withholding foreign partnership. 1040ez forms download free The partnership has two partners, both foreign corporations. 1040ez forms download free You can reliably associate the payment with a valid Form W-8IMY from the partnership on which it represents that it is a withholding foreign partnership. 1040ez forms download free You must treat the partnership as the payee of the dividends. 1040ez forms download free Foreign simple and grantor trust. 1040ez forms download free   A trust is foreign unless it meets both of the following tests. 1040ez forms download free A court within the United States is able to exercise primary supervision over the administration of the trust. 1040ez forms download free One or more U. 1040ez forms download free S. 1040ez forms download free persons have the authority to control all substantial decisions of the trust. 1040ez forms download free   In most cases, a foreign simple trust is a foreign trust that is required to distribute all of its income annually. 1040ez forms download free A foreign grantor trust is a foreign trust that is treated as a grantor trust under sections 671 through 679 of the Code. 1040ez forms download free   The payees of a payment made to a foreign simple trust are the beneficiaries of the trust. 1040ez forms download free The payees of a payment made to a foreign grantor trust are the owners of the trust. 1040ez forms download free However, the payee is the foreign simple or grantor trust itself if the trust is claiming treaty benefits on the basis that it is not fiscally transparent and that it meets all the other requirements for claiming treaty benefits. 1040ez forms download free If the beneficiaries or owners are themselves flow-through entities or foreign intermediaries, you apply the payee determination rules to that beneficiary or owner to determine the payees. 1040ez forms download free Example. 1040ez forms download free A foreign simple trust has three beneficiaries: two nonresident alien individuals and a U. 1040ez forms download free S. 1040ez forms download free citizen. 1040ez forms download free You make a payment of interest to the foreign trust. 1040ez forms download free It gives you a Form W-8IMY with which it associates Forms W-8BEN from the nonresident aliens and a Form W-9 from the U. 1040ez forms download free S. 1040ez forms download free citizen. 1040ez forms download free The trust also gives you a complete withholding statement that enables you to associate a part of the interest payment with the forms provided by each beneficiary. 1040ez forms download free You must treat all three beneficiaries as the payees of the interest payment as if the payment were made directly to them. 1040ez forms download free Report the payment to the nonresident aliens on Forms 1042-S. 1040ez forms download free Report the payment to the U. 1040ez forms download free S. 1040ez forms download free citizen on Form 1099-INT. 1040ez forms download free Fiscally transparent entity. 1040ez forms download free   If a reduced rate of withholding under an income tax treaty is claimed, a flow-through entity includes any entity in which the interest holder must treat the entity as fiscally transparent. 1040ez forms download free The determination of whether an entity is fiscally transparent is made on an item of income basis (that is, the determination is made separately for interest, dividends, royalties, etc. 1040ez forms download free ). 1040ez forms download free The interest holder in an entity makes the determination by applying the laws of the jurisdiction where the interest holder is organized, incorporated, or otherwise considered a resident. 1040ez forms download free An entity is considered to be fiscally transparent for the income to the extent the laws of that jurisdiction require the interest holder to separately take into account on a current basis the interest holder's share of the income, whether or not distributed to the interest holder, and the character and source of the income to the interest holder are determined as if the income was realized directly from the source that paid it to the entity. 1040ez forms download free Subject to the standards of knowledge rules discussed later, you generally make the determination that an entity is fiscally transparent based on a Form W-8IMY provided by the entity. 1040ez forms download free   The payees of a payment made to a fiscally transparent entity are the interest holders of the entity. 1040ez forms download free Example. 1040ez forms download free Entity A is a business organization organized under the laws of country X that has an income tax treaty in force with the United States. 1040ez forms download free A has two interest holders, B and C. 1040ez forms download free B is a corporation organized under the laws of country Y. 1040ez forms download free C is a corporation organized under the laws of country Z. 1040ez forms download free Both countries Y and Z have an income tax treaty in force with the United States. 1040ez forms download free A receives royalty income from U. 1040ez forms download free S. 1040ez forms download free sources that is not effectively connected with the conduct of a trade or business in the United States. 1040ez forms download free For U. 1040ez forms download free S. 1040ez forms download free income tax purposes, A is treated as a partnership. 1040ez forms download free Country X treats A as a partnership and requires the interest holders in A to separately take into account on a current basis their respective shares of the income paid to A even if the income is not distributed. 1040ez forms download free The laws of country X provide that the character and source of the income to A's interest holders are determined as if the income was realized directly from the source that paid it to A. 1040ez forms download free Accordingly, A is fiscally transparent in its jurisdiction, country X. 1040ez forms download free B and C are not fiscally transparent under the laws of their respective countries of incorporation. 1040ez forms download free Country Y requires B to separately take into account on a current basis B's share of the income paid to A, and the character and source of the income to B is determined as if the income was realized directly from the source that paid it to A. 1040ez forms download free Accordingly, A is fiscally transparent for that income under the laws of country Y, and B is treated as deriving its share of the U. 1040ez forms download free S. 1040ez forms download free source royalty income for purposes of the U. 1040ez forms download free S. 1040ez forms download free -Y income tax treaty. 1040ez forms download free Country Z, on the other hand, treats A as a corporation and does not require C to take into account its share of A's income on a current basis whether or not distributed. 1040ez forms download free Therefore, A is not treated as fiscally transparent under the laws of country Z. 1040ez forms download free Accordingly, C is not treated as deriving its share of the U. 1040ez forms download free S. 1040ez forms download free source royalty income for purposes of the U. 1040ez forms download free S. 1040ez forms download free -Z income tax treaty. 1040ez forms download free Foreign Intermediaries In most cases, if you make payments to a foreign intermediary, the payees are the persons for whom the foreign intermediary collects the payment, such as account holders or customers, not the intermediary itself. 1040ez forms download free This rule applies for purposes of NRA withholding and for Form 1099 reporting and backup withholding. 1040ez forms download free You may, however, treat a qualified intermediary that has assumed primary withholding responsibility for a payment as the payee, and you are not required to withhold. 1040ez forms download free An intermediary is a custodian, broker, nominee, or any other person that acts as an agent for another person. 1040ez forms download free A foreign intermediary is either a qualified intermediary or a nonqualified intermediary. 1040ez forms download free In most cases, you determine whether an entity is a qualified intermediary or a nonqualified intermediary based on the representations the intermediary makes on Form W-8IMY. 1040ez forms download free You must determine whether the customers or account holders of a foreign intermediary are U. 1040ez forms download free S. 1040ez forms download free or foreign persons and, if the account holder or customer is foreign, whether a reduced rate of NRA withholding applies. 1040ez forms download free You make these determinations based on the foreign intermediary's Form W-8IMY and associated information and documentation. 1040ez forms download free If you do not have all of the information or documentation that is required to reliably associate a payment with a payee, you must apply the presumption rules. 1040ez forms download free See Documentation and Presumption Rules , later. 1040ez forms download free Nonqualified intermediary. 1040ez forms download free   A nonqualified intermediary (NQI) is any intermediary that is a foreign person and that is not a qualified intermediary. 1040ez forms download free The payees of a payment made to an NQI are the customers or account holders on whose behalf the NQI is acting. 1040ez forms download free Example. 1040ez forms download free You make a payment of interest to a foreign bank that is a nonqualified intermediary. 1040ez forms download free The bank gives you a Form W-8IMY and the Forms W-8BEN of two foreign persons, and a Form W-9 from a U. 1040ez forms download free S. 1040ez forms download free person for whom the bank is collecting the payments. 1040ez forms download free The bank also associates with its Form W-8IMY a withholding statement on which it allocates the interest payment to each account holder and provides all other information required to be on the withholding statement. 1040ez forms download free The account holders are the payees of the interest payment. 1040ez forms download free You should report the part of the interest paid to the two foreign persons on Forms 1042-S and the part paid to the U. 1040ez forms download free S. 1040ez forms download free person on Form 1099-INT. 1040ez forms download free Qualified intermediary. 1040ez forms download free   A qualified intermediary (QI) is any foreign intermediary (or foreign branch of a U. 1040ez forms download free S. 1040ez forms download free intermediary) that has entered into a qualified intermediary withholding agreement (discussed later) with the IRS. 1040ez forms download free You may treat a QI as a payee to the extent the QI assumes primary withholding responsibility or primary Form 1099 reporting and backup withholding responsibility for a payment. 1040ez forms download free In this situation, the QI is required to withhold the tax. 1040ez forms download free You can determine whether a QI has assumed responsibility from the Form W-8IMY provided by the QI. 1040ez forms download free   A payment to a QI to the extent it does not assume primary NRA withholding responsibility is considered made to the person on whose behalf the QI acts. 1040ez forms download free If a QI does not assume Form 1099 reporting and backup withholding responsibility, you must report on Form 1099 and, if applicable, backup withhold as if you were making the payment directly to the U. 1040ez forms download free S. 1040ez forms download free person. 1040ez forms download free Branches of financial institutions. 1040ez forms download free   Branches of financial institutions are not permitted to operate as QIs if they are located outside of countries having approved “know-your-customer” (KYC) rules. 1040ez forms download free The countries with approved KYC rules are listed on IRS. 1040ez forms download free gov. 1040ez forms download free QI withholding agreement. 1040ez forms download free   Foreign financial institutions and foreign branches of U. 1040ez forms download free S. 1040ez forms download free financial institutions can enter into an agreement with the IRS to be a qualified intermediary. 1040ez forms download free   A QI is entitled to certain simplified withholding and reporting rules. 1040ez forms download free In general, there are three major areas whereby intermediaries with QI status are afforded such simplified treatment. 1040ez forms download free   To apply for QI status, complete Form 14345, Qualified Intermediary Application, and Form SS-4, Application for Employer Identification Number. 1040ez forms download free These forms, and the procedures required to obtain a QI withholding agreement are available at www. 1040ez forms download free irs. 1040ez forms download free gov/Businesses/Corporations/Qualified-Intermediaries-(QI). 1040ez forms download free Documentation. 1040ez forms download free   A QI is not required to forward documentation obtained from foreign account holders to the U. 1040ez forms download free S. 1040ez forms download free withholding agent from whom the QI receives a payment of U. 1040ez forms download free S. 1040ez forms download free source income. 1040ez forms download free The QI maintains such documentation at its location and provides the U. 1040ez forms download free S. 1040ez forms download free withholding agent with withholding rate pools. 1040ez forms download free A withholding rate pool is a payment of a single type of income that is subject to a single rate of withholding. 1040ez forms download free   A QI is required to provide the U. 1040ez forms download free S. 1040ez forms download free withholding agent with information regarding U. 1040ez forms download free S. 1040ez forms download free persons subject to Form 1099 information reporting unless the QI assumes the primary obligation to do Form 1099 reporting and backup withholding. 1040ez forms download free   If a QI obtains documentary evidence under the “know-your-customer” rules that apply to the QI under local law, and the documentary evidence is of a type specified in an attachment to the QI agreement, the documentary evidence remains valid until there is a change in circumstances or the QI knows the information is incorrect. 1040ez forms download free This indefinite validity period rule does not apply to Forms W-8 or to documentary evidence that is not of the type specified in the attachment to the agreement. 1040ez forms download free Form 1042-S reporting. 1040ez forms download free   A QI is permitted to report payments made to its direct foreign account holders on a pooled basis rather than reporting payments to each direct account holder specifically. 1040ez forms download free Pooled basis reporting is not available for payments to certain account holders, such as a nonqualified intermediary or a flow-through entity (discussed earlier). 1040ez forms download free Collective refund procedures. 1040ez forms download free   A QI may seek a refund on behalf of its direct account holders. 1040ez forms download free The direct account holders, therefore, are not required to file returns with the IRS to obtain refunds, but rather may obtain them from the QI. 1040ez forms download free U. 1040ez forms download free S. 1040ez forms download free branches of foreign banks and foreign insurance companies. 1040ez forms download free   Special rules apply to a U. 1040ez forms download free S. 1040ez forms download free branch of a foreign bank subject to Federal Reserve Board supervision or a foreign insurance company subject to state regulatory supervision. 1040ez forms download free If you agree to treat the branch as a U. 1040ez forms download free S. 1040ez forms download free person, you may treat the branch as a U. 1040ez forms download free S. 1040ez forms download free payee for a payment subject to NRA withholding provided you receive a Form W-8IMY from the U. 1040ez forms download free S. 1040ez forms download free branch on which the agreement is evidenced. 1040ez forms download free If you treat the branch as a U. 1040ez forms download free S. 1040ez forms download free payee, you are not required to withhold. 1040ez forms download free Even though you agree to treat the branch as a U. 1040ez forms download free S. 1040ez forms download free person, you must report the payment on Form 1042-S. 1040ez forms download free   A financial institution organized in a U. 1040ez forms download free S. 1040ez forms download free possession is treated as a U. 1040ez forms download free S. 1040ez forms download free branch. 1040ez forms download free The special rules discussed in this section apply to a possessions financial institution. 1040ez forms download free   If you are paying a U. 1040ez forms download free S. 1040ez forms download free branch an amount that is not subject to NRA withholding, treat the payment as made to a foreign person, irrespective of any agreement to treat the branch as a U. 1040ez forms download free S. 1040ez forms download free person for amounts subject to NRA withholding. 1040ez forms download free Consequently, amounts not subject to NRA withholding that are paid to a U. 1040ez forms download free S. 1040ez forms download free branch are not subject to Form 1099 reporting or backup withholding. 1040ez forms download free   Alternatively, a U. 1040ez forms download free S. 1040ez forms download free branch may provide you with a Form W-8IMY with which it associates the documentation of the persons on whose behalf it acts. 1040ez forms download free In this situation, the payees are the persons on whose behalf the branch acts provided you can reliably associate the payment with valid documentation from those persons. 1040ez forms download free See Nonqualified Intermediaries under  Documentation, later. 1040ez forms download free   If the U. 1040ez forms download free S. 1040ez forms download free branch does not provide you with a Form W-8IMY, then you should treat a payment subject to NRA withholding as made to the foreign person of which the branch is a part and the income as effectively connected with the conduct of a trade or business in the United States. 1040ez forms download free Withholding foreign partnership and foreign trust. 1040ez forms download free   A withholding foreign partnership (WP) is any foreign partnership that has entered into a WP withholding agreement with the IRS and is acting in that capacity. 1040ez forms download free A withholding foreign trust (WT) is a foreign simple or grantor trust that has entered into a WT withholding agreement with the IRS and is acting in that capacity. 1040ez forms download free   A WP or WT may act in that capacity only for payments of amounts subject to NRA withholding that are distributed to, or included in the distributive share of, its direct partners, beneficiaries, or owners. 1040ez forms download free A WP or WT acting in that capacity must assume NRA withholding responsibility for these amounts. 1040ez forms download free You may treat a WP or WT as a payee if it has provided you with documentation (discussed later) that represents that it is acting as a WP or WT for such amounts. 1040ez forms download free WP and WT withholding agreements. 1040ez forms download free   The WP and WT withholding agreements and the application procedures for the agreements are in Revenue Procedure 2003-64. 1040ez forms download free Also see the following items. 1040ez forms download free Revenue Procedure 2004-21. 1040ez forms download free Revenue Procedure 2005-77. 1040ez forms download free Employer identification number (EIN). 1040ez forms download free   A completed Form SS-4 must be submitted with the application for being a WP or WT. 1040ez forms download free The WP or WT will be assigned a WP-EIN or WT-EIN to be used only when acting in that capacity. 1040ez forms download free Documentation. 1040ez forms download free   A WP or WT must provide you with a Form W-8IMY that certifies that the WP or WT is acting in that capacity and a written statement identifying the amounts for which it is so acting. 1040ez forms download free The statement is not required to contain withholding rate pool information or any information relating to the identity of a direct partner, beneficiary, or owner. 1040ez forms download free The Form W-8IMY must contain the WP-EIN or WT-EIN. 1040ez forms download free Foreign Persons A payee is subject to NRA withholding only if it is a foreign person. 1040ez forms download free A foreign person includes a nonresident alien individual, foreign corporation, foreign partnership, foreign trust, foreign estate, and any other person that is not a U. 1040ez forms download free S. 1040ez forms download free person. 1040ez forms download free It also includes a foreign branch of a U. 1040ez forms download free S. 1040ez forms download free financial institution if the foreign branch is a qualified intermediary. 1040ez forms download free In most cases, the U. 1040ez forms download free S. 1040ez forms download free branch of a foreign corporation or partnership is treated as a foreign person. 1040ez forms download free Nonresident alien. 1040ez forms download free   A nonresident alien is an individual who is not a U. 1040ez forms download free S. 1040ez forms download free citizen or a resident alien. 1040ez forms download free A resident of a foreign country under the residence article of an income tax treaty is a nonresident alien individual for purposes of withholding. 1040ez forms download free Married to U. 1040ez forms download free S. 1040ez forms download free citizen or resident alien. 1040ez forms download free   Nonresident alien individuals married to U. 1040ez forms download free S. 1040ez forms download free citizens or resident aliens may choose to be treated as resident aliens for certain income tax purposes. 1040ez forms download free However, these individuals are still subject to the NRA withholding rules that apply to nonresident aliens for all income except wages. 1040ez forms download free Wages paid to these individuals are subject to graduated withholding. 1040ez forms download free See Wages Paid to Employees—Graduated Withholding . 1040ez forms download free Resident alien. 1040ez forms download free   A resident alien is an individual who is not a citizen or national of the United States and who meets either the green card test or the substantial presence test for the calendar year. 1040ez forms download free Green card test. 1040ez forms download free An alien is a resident alien if the individual was a lawful permanent resident of the United States at any time during the calendar year. 1040ez forms download free This is known as the green card test because these aliens hold immigrant visas (also known as green cards). 1040ez forms download free Substantial presence test. 1040ez forms download free An alien is considered a resident alien if the individual meets the substantial presence test for the calendar year. 1040ez forms download free Under this test, the individual must be physically present in the United States on at least: 31 days during the current calendar year, and 183 days during the current year and the 2 preceding years, counting all the days of physical presence in the current year, but only 1/3 the number of days of presence in the first preceding year, and only 1/6 the number of days in the second preceding year. 1040ez forms download free   In most cases, the days the alien is in the United States as a teacher, student, or trainee on an “F,” “J,” “M,” or “Q” visa are not counted. 1040ez forms download free This exception is for a limited period of time. 1040ez forms download free   For more information on resident and nonresident status, the tests for residence, and the exceptions to them, see Publication 519. 1040ez forms download free Note. 1040ez forms download free   If your employee is late in notifying you that his or her status changed from nonresident alien to resident alien, you may have to make an adjustment to Form 941 if that employee was exempt from withholding of social security and Medicare taxes as a nonresident alien. 1040ez forms download free For more information on making adjustments, see chapter 13 of Publication 15 (Circular E). 1040ez forms download free Resident of a U. 1040ez forms download free S. 1040ez forms download free possession. 1040ez forms download free   A bona fide resident of Puerto Rico, the U. 1040ez forms download free S. 1040ez forms download free Virgin Islands, Guam, the Commonwealth of the Northern Mariana Islands (CNMI), or American Samoa who is not a U. 1040ez forms download free S. 1040ez forms download free citizen or a U. 1040ez forms download free S. 1040ez forms download free national is treated as a nonresident alien for the withholding rules explained here. 1040ez forms download free A bona fide resident of a possession is someone who: Meets the presence test, Does not have a tax home outside the possession, and Does not have a closer connection to the United States or to a foreign country than to the possession. 1040ez forms download free   For more information, see Publication 570, Tax Guide for Individuals With Income From U. 1040ez forms download free S. 1040ez forms download free Possessions. 1040ez forms download free Foreign corporations. 1040ez forms download free   A foreign corporation is one that does not fit the definition of a domestic corporation. 1040ez forms download free A domestic corporation is one that was created or organized in the United States or under the laws of the United States, any of its states, or the District of Columbia. 1040ez forms download free Guam or Northern Mariana Islands corporations. 1040ez forms download free   A corporation created or organized in, or under the laws of, Guam or the CNMI is not considered a foreign corporation for the purpose of withholding tax for the tax year if: At all times during the tax year less than 25% in value of the corporation's stock is owned, directly or indirectly, by foreign persons; and At least 20% of the corporation's gross income is derived from sources within Guam or the CNMI for the 3-year period ending with the close of the preceding tax year of the corporation (or the period the corporation has been in existence, if less). 1040ez forms download free Note. 1040ez forms download free   The provisions discussed below under U. 1040ez forms download free S. 1040ez forms download free Virgin Islands and American Samoa corporations will apply to Guam or CNMI corporations when an implementing agreement is in effect between the United States and that possession. 1040ez forms download free U. 1040ez forms download free S. 1040ez forms download free Virgin Islands and American Samoa corporations. 1040ez forms download free   A corporation created or organized in, or under the laws of, the U. 1040ez forms download free S. 1040ez forms download free Virgin Islands or American Samoa is not considered a foreign corporation for the purposes of withholding tax for the tax year if: At all times during the tax year less than 25% in value of the corporation's stock is owned, directly or indirectly, by foreign persons, At least 65% of the corporation's gross income is effectively connected with the conduct of a trade or business in the U. 1040ez forms download free S. 1040ez forms download free Virgin Islands, American Samoa, Guam, the CNMI, or the United States for the 3-year period ending with the close of the tax year of the corporation (or the period the corporation or any predecessor has been in existence, if less), and No substantial part of the income of the corporation is used, directly or indirectly, to satisfy obligations to a person who is not a bona fide resident of the U. 1040ez forms download free S. 1040ez forms download free Virgin Islands, American Samoa, Guam, the CNMI, or the United States. 1040ez forms download free Foreign private foundations. 1040ez forms download free   A private foundation that was created or organized under the laws of a foreign country is a foreign private foundation. 1040ez forms download free Gross investment income from sources within the United States paid to a qualified foreign private foundation is subject to NRA withholding at a 4% rate (unless exempted by a treaty) rather than the ordinary statutory 30% rate. 1040ez forms download free Other foreign organizations, associations, and charitable institutions. 1040ez forms download free   An organization may be exempt from income tax under section 501(a) of the Internal Revenue Code even if it was formed under foreign law. 1040ez forms download free In most cases, you do not have to withhold tax on payments of income to these foreign tax-exempt organizations unless the IRS has determined that they are foreign private foundations. 1040ez forms download free   Payments to these organizations, however, must be reported on Form 1042-S, even though no tax is withheld. 1040ez forms download free   You must withhold tax on the unrelated business income (as described in Publication 598, Tax on Unrelated Business Income of Exempt Organizations) of foreign tax-exempt organizations in the same way that you would withhold tax on similar income of nonexempt organizations. 1040ez forms download free U. 1040ez forms download free S. 1040ez forms download free branches of foreign persons. 1040ez forms download free   In most cases, a payment to a U. 1040ez forms download free S. 1040ez forms download free branch of a foreign person is a payment made to the foreign person. 1040ez forms download free However, you may treat payments to U. 1040ez forms download free S. 1040ez forms download free branches of foreign banks and foreign insurance companies (discussed earlier) that are subject to U. 1040ez forms download free S. 1040ez forms download free regulatory supervision as payments made to a U. 1040ez forms download free S. 1040ez forms download free person, if you and the U. 1040ez forms download free S. 1040ez forms download free branch have agreed to do so, and if their agreement is evidenced by a withholding certificate, Form W-8IMY. 1040ez forms download free For this purpose, a financial institution organized under the laws of a U. 1040ez forms download free S. 1040ez forms download free possession is treated as a U. 1040ez forms download free S. 1040ez forms download free branch. 1040ez forms download free Documentation In most cases, you must withhold 30% from the gross amount paid to a foreign payee unless you can reliably associate the payment with valid documentation that establishes either of the following. 1040ez forms download free The payee is a U. 1040ez forms download free S. 1040ez forms download free person. 1040ez forms download free The payee is a foreign person that is the beneficial owner of the income and is entitled to a reduced rate of withholding. 1040ez forms download free In most cases, you must get the documentation before you make the payment. 1040ez forms download free The documentation is not valid if you know, or have reason to know, that it is unreliable or incorrect. 1040ez forms download free See Standards of Knowledge , later. 1040ez forms download free If you cannot reliably associate a payment with valid documentation, you must use the presumption rules discussed later. 1040ez forms download free For example, if you do not have documentation or you cannot determine the part of a payment that is allocable to specific documentation, you must use the presumption rules. 1040ez forms download free The specific types of documentation are discussed in this section. 1040ez forms download free However, see Withholding on Specific Income , later, as well as the instructions to the particular forms. 1040ez forms download free As the withholding agent, you also may want to see the Instructions for the Requester of Forms W-8BEN, W-8ECI, W-8EXP, and W-8IMY. 1040ez forms download free Section 1446 withholding. 1040ez forms download free   Under section 1446 of the Code, a partnership must withhold tax on its effectively connected income allocable to a foreign partner. 1040ez forms download free In most cases, a partnership determines if a partner is a foreign partner and the partner's tax classification based on the withholding certificate provided by the partner. 1040ez forms download free This is the same documentation that is filed for NRA withholding, but may require additional information as discussed under each of the forms in this section. 1040ez forms download free Joint owners. 1040ez forms download free    If you make a payment to joint owners, you need to get documentation from each owner. 1040ez forms download free Form W-9. 1040ez forms download free   In most cases, you can treat the payee as a U. 1040ez forms download free S. 1040ez forms download free person if the payee gives you a Form W-9. 1040ez forms download free The Form W-9 can be used only by a U. 1040ez forms download free S. 1040ez forms download free person and must contain the payee's taxpayer identification number (TIN). 1040ez forms download free If there is more than one owner, you may treat the total amount as paid to a U. 1040ez forms download free S. 1040ez forms download free person if any one of the owners gives you a Form W-9. 1040ez forms download free See U. 1040ez forms download free S. 1040ez forms download free Taxpayer Identification Numbers , later. 1040ez forms download free U. 1040ez forms download free S. 1040ez forms download free persons are not subject to NRA withholding, but may be subject to Form 1099 reporting and backup withholding. 1040ez forms download free Form W-8. 1040ez forms download free   In most cases, a foreign payee of the income should give you a form in the Form W-8 series. 1040ez forms download free Until further notice, you can rely upon Forms W-8 that contain a P. 1040ez forms download free O. 1040ez forms download free box as a permanent residence address provided you do not know, or have reason to know, that the person providing the form is a U. 1040ez forms download free S. 1040ez forms download free person and that a street address is available. 1040ez forms download free You may rely on Forms W-8 for which there is a U. 1040ez forms download free S. 1040ez forms download free mailing address provided you received the form prior to December 31, 2001. 1040ez forms download free   If certain requirements are met, the foreign person can give you documentary evidence, rather than a Form W-8. 1040ez forms download free You can rely on documentary evidence in lieu of a Form W-8 for a payment made in a U. 1040ez forms download free S. 1040ez forms download free possession. 1040ez forms download free Other documentation. 1040ez forms download free   Other documentation may be required to claim an exemption from, or a reduced rate of, withholding on pay for personal services. 1040ez forms download free The nonresident alien individual may have to give you a Form W-4 or a Form 8233, Exemption From Withholding on Compensation for Independent (and Certain Dependent) Personal Services of a Nonresident Alien Individual. 1040ez forms download free These forms are discussed in Pay for Personal Services Performed under Withholding on Specific Income. 1040ez forms download free Beneficial Owners If all the appropriate requirements have been established on a Form W-8BEN, W-8ECI, W-8EXP or, if applicable, on documentary evidence, you may treat the payee as a foreign beneficial owner. 1040ez forms download free Form W-8BEN, Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding. 1040ez forms download free   This form is used by a foreign person to: Establish foreign status; Claim that such person is the beneficial owner of the income for which the form is being furnished or a partner in a partnership subject to section 1446 withholding; and If applicable, claim a reduced rate of, or exemption from, withholding under an income tax treaty. 1040ez forms download free   Form W-8BEN also may be used to claim that the foreign person is exempt from Form 1099 reporting and backup withholding for income that is not subject to NRA withholding. 1040ez forms download free For example, a foreign person may provide a Form W-8BEN to a broker to establish that the gross proceeds from the sale of securities are not subject to Form 1099 reporting or backup withholding. 1040ez forms download free Claiming treaty benefits. 1040ez forms download free   You may apply a reduced rate of withholding to a foreign person that provides a Form W-8BEN claiming a reduced rate of withholding under an income tax treaty only if the person provides a U. 1040ez forms download free S. 1040ez forms download free TIN and certifies that: It is a resident of a treaty country; It is the beneficial owner of the income; If it is an entity, it derives the income within the meaning of section 894 of the Internal Revenue Code (it is not fiscally transparent); and It meets any limitation on benefits provision contained in the treaty, if applicable. 1040ez forms download free   If the foreign beneficial owner claiming a treaty benefit is related to you, the foreign beneficial owner also must certify on Form W-8BEN that it will file Form 8833, Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b), if the amount subject to NRA withholding received during a calendar year exceeds, in the aggregate, $500,000. 1040ez forms download free   An entity derives income for which it is claiming treaty benefits only if the entity is not treated as fiscally transparent for that income. 1040ez forms download free See Fiscally transparent entity discussed earlier under Flow-Through Entities. 1040ez forms download free   Limitations on benefits provisions generally prohibit third country residents from obtaining treaty benefits. 1040ez forms download free For example, a foreign corporation may not be entitled to a reduced rate of withholding unless a minimum percentage of its owners are citizens or residents of the United States or the treaty country. 1040ez forms download free   The exemptions from, or reduced rates of, U. 1040ez forms download free S. 1040ez forms download free tax vary under each treaty. 1040ez forms download free You must check the provisions of the tax treaty that apply. 1040ez forms download free Tables at the end of this publication show the countries with which the United States has income tax treaties and the rates of withholding that apply in cases where all conditions of the particular treaty articles are satisfied. 1040ez forms download free   If you know, or have reason to know, that an owner of income is not eligible for treaty benefits claimed, you must not apply the treaty rate. 1040ez forms download free You are not, however, responsible for misstatements on a Form W-8, documentary evidence, or statements accompanying documentary evidence for which you did not have actual knowledge, or reason to know, that the statements were incorrect. 1040ez forms download free Exceptions to TIN requirement. 1040ez forms download free   A foreign person does not have to provide a TIN to claim a reduced rate of withholding under a treaty if the requirements for the following exceptions are met. 1040ez forms download free Income from marketable securities (discussed next). 1040ez forms download free Unexpected payments to an individual (discussed under U. 1040ez forms download free S. 1040ez forms download free Taxpayer Identification Numbers ). 1040ez forms download free Marketable securities. 1040ez forms download free   A Form W-8BEN provided to claim treaty benefits does not need a U. 1040ez forms download free S. 1040ez forms download free TIN if the foreign beneficial owner is claiming the benefits on income from marketable securities. 1040ez forms download free For this purpose, income from a marketable security consists of the following items. 1040ez forms download free Dividends and interest from stocks and debt obligations that are actively traded. 1040ez forms download free Dividends from any redeemable security issued by an investment company registered under the Investment Company Act of 1940 (mutual fund). 1040ez forms download free Dividends, interest, or royalties from units of beneficial interest in a unit investment trust that are (or were upon issuance) publicly offered and are registered with the SEC under the Securities Act of 1933. 1040ez forms download free Income related to loans of any of the above securities. 1040ez forms download free Offshore accounts. 1040ez forms download free   If a payment is made outside the United States to an offshore account, a payee may give you documentary evidence, rather than Form W-8BEN. 1040ez forms download free   In most cases, a payment is made outside the United States if you complete the acts necessary to effect the payment outside the United States. 1040ez forms download free However, an amount paid by a bank or other financial institution on a deposit or account usually will be treated as paid at the branch or office where the amount is credited. 1040ez forms download free An offshore account is an account maintained at an office or branch of a U. 1040ez forms download free S. 1040ez forms download free or foreign bank or other financial institution at any location outside the United States. 1040ez forms download free   You may rely on documentary evidence given to you by a nonqualified intermediary or a flow-through entity with its Form W-8IMY. 1040ez forms download free This rule applies even though you make the payment to a nonqualified intermediary or flow-through entity in the United States. 1040ez forms download free In most cases, the nonqualified intermediary or flow-through entity that gives you documentary evidence also will have to give you a withholding statement, discussed later. 1040ez forms download free Documentary evidence. 1040ez forms download free   You may apply a reduced rate of withholding to income from marketable securities (discussed earlier) paid outside the United States to an offshore account if the beneficial owner gives you documentary evidence in place of a Form W-8BEN. 1040ez forms download free To claim treaty benefits, the documentary evidence must be one of the following: A certificate of residence that: Is issued by a tax official of the treaty country of which the foreign beneficial owner claims to be a resident, States that the person has filed its most recent income tax return as a resident of that country, and Is issued within 3 years prior to being presented to you. 1040ez forms download free Documentation for an individual that: Includes the individual's name, address, and photograph, Is an official document issued by an authorized governmental body, and Is issued no more than 3 years prior to being presented to you. 1040ez forms download free Documentation for an entity that: Includes the name of the entity, Includes the address of its principal office in the treaty country, and Is an official document issued by an authorized governmental body. 1040ez forms download free In addition to the documentary evidence, a foreign beneficial owner that is an entity must provide a statement that it derives the income for which it claims treaty benefits and that it meets one or more of the conditions set forth in a limitation on benefits article, if any, (or similar provision) contained in the applicable treaty. 1040ez forms download free Form W-8ECI, Certificate of Foreign Person's Claim That Income Is Effectively Connected With the Conduct of a Trade or Business in the United States. 1040ez forms download free   This form is used by a foreign person to: Establish foreign status, Claim that such person is the beneficial owner of the income for which the form is being furnished, and Claim that the income is effectively connected with the conduct of a trade or business in the United States. 1040ez forms download free (See Effectively Connected Income , later. 1040ez forms download free )   Effectively connected income for which a valid Form W-8ECI has been provided is generally not subject to NRA withholding. 1040ez forms download free   If a partner submits this form to a partnership, the income claimed to be effectively connected with the conduct of a U. 1040ez forms download free S. 1040ez forms download free trade or business is subject to withholding under section 1446. 1040ez forms download free If the partner has made, or will make, an election under section 871(d) or 882(d), the partner must submit Form W-8ECI, and attach a copy of the election, or a statement of intent to elect, to the form. 1040ez forms download free    If the partner's only effectively connected income is the income allocated from the partnership and the partner is not making the election under section 871(d) or 882(d), the partner should provide Form W-8BEN to the partnership. 1040ez forms download free Form W-8EXP, Certificate of Foreign Government or Other Foreign Organization for United States Tax Withholding. 1040ez forms download free   This form is used by a foreign government, international organization, foreign central bank of issue, foreign tax-exempt organization, foreign private foundation, or government of a U. 1040ez forms download free S. 1040ez forms download free possession to: Establish foreign status, Claim that such person is the beneficial owner of the income for which the form is being furnished, and Claim a reduced rate of, or an exemption from, withholding as such an entity. 1040ez forms download free   If the government or organization is a partner in a partnership carrying on a trade or business in the United States, the effectively connected income allocable to the partner is subject to withholding under section 1446. 1040ez forms download free   See Foreign Governments and Certain Other Foreign Organizations , later. 1040ez forms download free Foreign Intermediaries and Foreign Flow-Through Entities Payments made to a foreign intermediary or foreign flow-through entity are treated as made to the payees on whose behalf the intermediary or entity acts. 1040ez forms download free The Form W-8IMY provided by a foreign intermediary or flow-through entity must be accompanied by additional information for you to be able to reliably associate the payment with a payee. 1040ez forms download free The additional information required depends on the type of intermediary or flow-through entity and the extent of the withholding responsibilities it assumes. 1040ez forms download free Form W-8IMY, Certificate of Foreign Intermediary, Foreign Flow-Through Entity, or Certain U. 1040ez forms download free S. 1040ez forms download free Branches for United States Tax Withholding. 1040ez forms download free   This form is used by foreign intermediaries and foreign flow-through entities, as well as certain U. 1040ez forms download free S. 1040ez forms download free branches, to: Represent that a foreign person is a qualified intermediary or nonqualified intermediary, Represent, if applicable, that the qualified intermediary is assuming primary NRA withholding responsibility and/or primary Form 1099 reporting and backup withholding responsibility, Represent that a foreign partnership or a foreign simple or grantor trust is a withholding foreign partnership or a withholding foreign trust, Represent that a foreign flow-through entity is a nonwithholding foreign partnership, or a nonwithholding foreign trust and that the income is not effectively connected with the conduct of a trade or business in the United States, Represent that the provider is a U. 1040ez forms download free S. 1040ez forms download free branch of a foreign bank or insurance company and either is agreeing to be treated as a U. 1040ez forms download free S. 1040ez forms download free person or is transmitting documentation of the persons on whose behalf it is acting, or Represent that, for purposes of section 1446, it is an upper-tier foreign partnership or a foreign grantor trust and that the form is being used to transmit the required documentation. 1040ez forms download free For information on qualifying as an upper-tier foreign partnership, see Regulations section 1. 1040ez forms download free 1446-5. 1040ez forms download free Qualified Intermediaries In most cases, a QI is any foreign intermediary that has entered into a QI withholding agreement (discussed earlier) with the IRS. 1040ez forms download free A foreign intermediary that has received a QI employer identification number (QI-EIN) may represent on Form W-8IMY that it is a QI before it receives a fully executed agreement. 1040ez forms download free The intermediary can claim that it is a QI until the IRS revokes its QI-EIN. 1040ez forms download free The IRS will revoke a QI-EIN if the QI agreement is not executed and returned to the IRS within a reasonable period of time after the agreement was sent to the intermediary for signature. 1040ez forms download free Responsibilities. 1040ez forms download free   Payments made to a QI that does not assume NRA withholding responsibility are treated as paid to its account holders and customers. 1040ez forms download free However, a QI is not required to provide you with documentation it obtains from its foreign account holders and customers. 1040ez forms download free Instead, it provides you with a withholding statement that contains withholding rate pool information. 1040ez forms download free A withholding rate pool is a payment of a single type of income, determined in accordance with the categories of income reported on Form 1042-S that is subject to a single rate of withholding. 1040ez forms download free A qualified intermediary is required to provide you with information regarding U. 1040ez forms download free S. 1040ez forms download free persons subject to Form 1099 reporting and to provide you withholding rate pool information separately for each such U. 1040ez forms download free S. 1040ez forms download free person unless it has assumed Form 1099 reporting and backup withholding responsibility. 1040ez forms download free For the alternative procedure for providing rate pool information for U. 1040ez forms download free S. 1040ez forms download free non-exempt persons, see the Form W-8IMY instructions. 1040ez forms download free   The withholding statement must: Designate those accounts for which it acts as a qualified intermediary, Designate those accounts for which it assumes primary NRA withholding responsibility and/or primary Form 1099 and backup withholding responsibility, and Provide sufficient information for you to allocate the payment to a withholding rate pool. 1040ez forms download free   The extent to which you must have withholding rate pool information depends on the withholding and reporting obligations assumed by the QI. 1040ez forms download free Primary responsibility not assumed. 1040ez forms download free   If a QI does not assume primary NRA withholding responsibility or primary Form 1099 reporting and backup withholding responsibility for the payment, you can reliably associate the payment with valid documentation only to the extent you can reliably determine the part of the payment that relates to each withholding rate pool for foreign payees. 1040ez forms download free Unless the alternative procedure applies, the qualified intermediary must provide you with a separate withholding rate pool for each U. 1040ez forms download free S. 1040ez forms download free person subject to Form 1099 reporting and/or backup withholding. 1040ez forms download free The QI must provide a Form W-9 or, in the absence of the form, the name, address, and TIN, if available, for such person. 1040ez forms download free Primary NRA withholding responsibility assumed. 1040ez forms download free   If you make a payment to a QI that assumes primary NRA withholding responsibility (but not primary Form 1099 reporting and backup withholding responsibility), you can reliably associate the payment with valid documentation only to the extent you can reliably determine the part of the payment that relates to the withholding rate pool for which the QI assumes primary NRA withholding responsibility and the part of the payment attributable to withholding rate pools for each U. 1040ez forms download free S. 1040ez forms download free person, unless the alternative procedure applies, subject to Form 1099 reporting and/or backup withholding. 1040ez forms download free The QI must provide a Form W-9 or, in the absence of the form, the name, address, and TIN, if available, for such person. 1040ez forms download free Primary NRA and Form 1099 responsibility assumed. 1040ez forms download free   If you make a payment to a QI that assumes both primary NRA withholding responsibility and primary Form 1099 reporting and backup withholding responsibility, you can reliably associate a payment with valid documentation provided that you receive a valid Form W-8IMY. 1040ez forms download free It is not necessary to associate the payment with withholding rate pools. 1040ez forms download free Example. 1040ez forms download free You make a payment of dividends to a QI. 1040ez forms download free It has five customers: two are foreign persons who have provided documentation entitling them to a 15% rate of withholding on dividends; two are foreign persons subject to a 30% rate of withholding on dividends; and one is a U. 1040ez forms download free S. 1040ez forms download free individual who provides it with a Form W-9. 1040ez forms download free Each customer is entitled to 20% of the dividend payment. 1040ez forms download free The QI does not assume any primary withholding responsibility. 1040ez forms download free The QI gives you a Form W-8IMY with which it associates the Form W-9 and a withholding statement that allocates 40% of the dividend to a 15% withholding rate pool, 40% to a 30% withholding rate pool, and 20% to the U. 1040ez forms download free S. 1040ez forms download free individual. 1040ez forms download free You should report on Forms 1042-S 40% of the payment as made to a 15% rate dividend pool and 40% of the payment as made to a 30% rate dividend pool. 1040ez forms download free The part of the payment allocable to the U. 1040ez forms download free S. 1040ez forms download free individual (20%) is reportable on Form 1099-DIV. 1040ez forms download free Smaller partnerships and trusts. 1040ez forms download free   A QI may apply special rules to a smaller partnership or trust (Joint Account Provision) only if the partnership or trust meets the following conditions. 1040ez forms download free It is a foreign partnership or foreign simple or grantor trust. 1040ez forms download free It is a direct account holder of the QI. 1040ez forms download free It does not have any partner, beneficiary, or owner that is a U. 1040ez forms download free S. 1040ez forms download free person or a pass- through partner, beneficiary, or owner. 1040ez forms download free   For information on these rules, see section 4A. 1040ez forms download free 01 of the QI agreement. 1040ez forms download free This is found in Appendix 3 of Revenue Procedure 2003-64. 1040ez forms download free Also see Revenue Procedure 2004-21. 1040ez forms download free Related partnerships and trusts. 1040ez forms download free    A QI may apply special rules to a related partnership or trust only if the partnership or trust meets the following conditions. 1040ez forms download free It is a foreign partnership or foreign simple or grantor trust. 1040ez forms download free It is either: A direct account holder of the QI, or An indirect account holder of the QI that is a direct partner, beneficiary, or owner of a partnership or trust to which the QI has applied this rule. 1040ez forms download free For information on these rules, see section 4A. 1040ez forms download free 02 of the QI agreement. 1040ez forms download free This is found in Appendix 3 of Revenue Procedure 2003-64. 1040ez forms download free Also see Revenue Procedure 2005-77. 1040ez forms download free Nonqualified Intermediaries If you are making a payment to an NQI, foreign flow-through entity, or U. 1040ez forms download free S. 1040ez forms download free branch that is using Form W-8IMY to transmit information about the branch's account holders or customers, you can treat the payment (or a part of the payment) as reliably associated with valid documentation from a specific payee only if, prior to making the payment: You can allocate the payment to a valid Form W-8IMY, You can reliably determine how much of the payment relates to valid documentation provided by a payee (a person that is not itself a foreign intermediary, flow- through entity, or U. 1040ez forms download free S. 1040ez forms download free branch), and You have sufficient information to report the payment on Form 1042-S or Form 1099, if reporting is required. 1040ez forms download free The NQI, flow-through entity, or U. 1040ez forms download free S. 1040ez forms download free branch must give you certain information on a withholding statement that is associated with the Form W-8IMY. 1040ez forms download free A withholding statement must be updated to keep the information accurate prior to each payment. 1040ez forms download free Withholding statement. 1040ez forms download free   In most cases, a withholding statement must contain the following information. 1040ez forms download free The name, address, and TIN (if any, or if required) of each person for whom documentation is provided. 1040ez forms download free The type of documentation (documentary evidence, Form W-8, or Form W-9) for every person for whom documentation has been provided. 1040ez forms download free The status of the person for whom the documentation has been provided, such as whether the person is a U. 1040ez forms download free S. 1040ez forms download free exempt recipient (U. 1040ez forms download free S. 1040ez forms download free person exempt from Form 1099 reporting), U. 1040ez forms download free S. 1040ez forms download free non-exempt recipient (U. 1040ez forms download free S. 1040ez forms download free person subject to Form 1099 reporting), or a foreign person. 1040ez forms download free For a foreign person, the statement must indicate whether the person is a beneficial owner or a foreign intermediary, flow-through entity, or a U. 1040ez forms download free S. 1040ez forms download free branch. 1040ez forms download free The type of recipient the person is, based on the recipient codes used on Form 1042-S. 1040ez forms download free Information allocating each payment, by income type, to each payee (including U. 1040ez forms download free S. 1040ez forms download free exempt and U. 1040ez forms download free S. 1040ez forms download free non-exempt recipients) for whom documentation has been provided. 1040ez forms download free The rate of withholding that applies to each foreign person to whom a payment is allocated. 1040ez forms download free A foreign payee's country of residence. 1040ez forms download free If a reduced rate of withholding is claimed, the basis for a reduced rate of withholding (for example, portfolio interest, treaty benefit, etc. 1040ez forms download free ). 1040ez forms download free In the case of treaty benefits claimed by entities, whether the applicable limitation on benefits statement and the statement that the foreign person derives the income for which treaty benefits are claimed, have been made. 1040ez forms download free The name, address, and TIN (if any) of any other NQI, flow-through entity, or U. 1040ez forms download free S. 1040ez forms download free branch from which the payee will directly receive a payment. 1040ez forms download free Any other information a withholding agent requests to fulfill its reporting and withholding obligations. 1040ez forms download free Alternative procedure. 1040ez forms download free   Under this alternative procedure the NQI can give you the information that allocates each payment to each foreign and U. 1040ez forms download free S. 1040ez forms download free exempt recipient by January 31 following the calendar year of payment, rather than prior to the payment being made as otherwise required. 1040ez forms download free To take advantage of this procedure, the NQI must: (a) inform you, on its withholding statement, that it is using the alternative procedure; and (b) obtain your consent. 1040ez forms download free You must receive the withholding statement with all the required information (other than item 5) prior to making the payment. 1040ez forms download free    This alternative procedure cannot be used for payments to U. 1040ez forms download free S. 1040ez forms download free non-exempt recipients. 1040ez forms download free Therefore, an NQI must always provide you with allocation information for all U. 1040ez forms download free S. 1040ez forms download free non-exempt recipients prior to a payment being made. 1040ez forms download free Pooled withholding information. 1040ez forms download free   If an NQI uses the alternative procedure, it must provide you with withholding rate pool information, as opposed to individual allocation information, prior to the payment of a reportable amount. 1040ez forms download free A withholding rate pool is a payment of a single type of income (as determined by the income categories on Form 1042-S) that is subject to a single rate of withholding. 1040ez forms download free For example, an NQI that has foreign account holders receiving royalties and dividends, both subject to the 15% rate, will provide you with information for two withholding rate pools (one for royalties and one for dividends). 1040ez forms download free The NQI must provide you with the payee specific allocation information (information allocating each payment to each payee) by January 31 following the calendar year of payment. 1040ez forms download free Failure to provide allocation information. 1040ez forms download free   If an NQI fails to provide you with the payee specific allocation information for a withholding rate pool by January 31, you must not apply the alternative procedure to any of the NQI's withholding rate pools from that date forward. 1040ez forms download free You must treat the payees as undocumented and apply the presumption rules, discussed later in Presumption Rules . 1040ez forms download free An NQI is deemed to have f