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2009 Federal Income Tax Forms

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2009 Federal Income Tax Forms

2009 federal income tax forms 8. 2009 federal income tax forms   Paying Tax Through Withholding or Estimated Tax Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Notification of Alien Status Withholding From CompensationWithholding on Wages Withholding on Pensions Withholding on Tip Income Independent Contractors Withholding From Other IncomeTax Withheld on Partnership Income Withholding on Scholarships and Fellowship Grants Income Entitled to Tax Treaty BenefitsStudents, teachers, and researchers. 2009 federal income tax forms Tax Withheld on Real Property Sales Social Security and Medicare TaxesStudents and Exchange Visitors Agricultural Workers Self-Employment Tax International Social Security Agreements Estimated Tax Form 1040-ES (NR)Fiscal year. 2009 federal income tax forms Introduction This chapter discusses how to pay your U. 2009 federal income tax forms S. 2009 federal income tax forms income tax as you earn or receive income during the year. 2009 federal income tax forms In general, the federal income tax is a pay as you go tax. 2009 federal income tax forms There are two ways to pay as you go. 2009 federal income tax forms Withholding. 2009 federal income tax forms If you are an employee, your employer probably withholds income tax from your pay. 2009 federal income tax forms Tax may also be withheld from certain other income—including pensions, bonuses, commissions, and gambling winnings. 2009 federal income tax forms In each case, the amount withheld is paid to the U. 2009 federal income tax forms S. 2009 federal income tax forms Treasury in your name. 2009 federal income tax forms Estimated tax. 2009 federal income tax forms If you do not pay your tax through withholding, or do not pay enough tax that way, you might have to pay estimated tax. 2009 federal income tax forms People who are in business for themselves generally will have to pay their tax this way. 2009 federal income tax forms You may have to pay estimated tax if you receive income such as dividends, interest, rent, and royalties. 2009 federal income tax forms Estimated tax is used to pay not only income tax, but self-employment tax and alternative minimum tax as well. 2009 federal income tax forms Topics - This chapter discusses: How to notify your employer of your alien status, Income subject to withholding of income tax, Exemptions from withholding, Social security and Medicare taxes, and Estimated tax rules. 2009 federal income tax forms Useful Items - You may want to see: Publication 515 Withholding of Tax on Nonresident Aliens and Foreign Entities 901 U. 2009 federal income tax forms S. 2009 federal income tax forms Tax Treaties Form (and Instructions) W-4 Employee's Withholding Allowance Certificate W-8BEN Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding and Reporting (Individuals) W-8ECI Certificate of Foreign Person's Claim That Income Is Effectively Connected With the Conduct of a Trade or Business in the United States W-9 Request for Taxpayer Identification Number and Certification 1040-ES (NR) U. 2009 federal income tax forms S. 2009 federal income tax forms Estimated Tax for Nonresident Alien Individuals 8233 Exemption From Withholding on Compensation for Independent (and Certain Dependent) Personal Services of a Nonresident Alien Individual 8288-B Application for Withholding Certificate for Dispositions by Foreign Persons of U. 2009 federal income tax forms S. 2009 federal income tax forms Real Property Interests 13930 Application for Central Withholding Agreement See chapter 12 for information about getting these publications and forms. 2009 federal income tax forms Notification of Alien Status You must let your employer know whether you are a resident or a nonresident alien so your employer can withhold the correct amount of tax from your wages. 2009 federal income tax forms If you are a resident alien under the rules discussed in chapter 1, you must file Form W-9 or a similar statement with your employer. 2009 federal income tax forms If you are a nonresident alien under those rules, you must furnish to your employer Form 8233 or Form W-8BEN, establishing that you are a foreign person, or Form W-4, establishing that your compensation is subject to graduated withholding at the same rates as resident aliens or U. 2009 federal income tax forms S. 2009 federal income tax forms citizens. 2009 federal income tax forms If you are a resident alien and you receive income other than wages (such as dividends and royalties) from sources within the United States, file Form W-9 or similar statement with the withholding agent (generally, the payer of the income) so the agent will not withhold tax on the income at the 30% (or lower treaty) rate. 2009 federal income tax forms If you receive this type of income as a nonresident alien, file Form W-8BEN with the withholding agent so that the agent will withhold tax at the 30% (or lower treaty) rate. 2009 federal income tax forms However, if the income is effectively connected with a U. 2009 federal income tax forms S. 2009 federal income tax forms trade or business, file Form W-8ECI instead. 2009 federal income tax forms Withholding From Compensation The following discussion generally applies only to nonresident aliens. 2009 federal income tax forms Tax is withheld from resident aliens in the same manner as U. 2009 federal income tax forms S. 2009 federal income tax forms citizens. 2009 federal income tax forms Wages and other compensation paid to a nonresident alien for services performed as an employee are usually subject to graduated withholding at the same rates as resident aliens and U. 2009 federal income tax forms S. 2009 federal income tax forms citizens. 2009 federal income tax forms Therefore, your compensation, unless it is specifically excluded from the term “wages” by law, or is exempt from tax by treaty, is subject to graduated withholding. 2009 federal income tax forms Withholding on Wages If you are an employee and you receive wages subject to graduated withholding, you will be required to fill out a Form W-4. 2009 federal income tax forms Also fill out Form W-4 for a scholarship or fellowship grant to the extent it represents payment for past, present, or future services and for which you are not claiming a tax treaty withholding exemption on Form 8233 (discussed later under Income Entitled to Tax Treaty Benefits). 2009 federal income tax forms These are services you are required to perform as an employee and as a condition of receiving the scholarship or fellowship (or tuition reduction). 2009 federal income tax forms Nonresident aliens should fill out Form W-4 using the following instructions instead of the instructions on the Form W-4. 2009 federal income tax forms This is because of the restrictions on a nonresident alien's filing status, the limited number of personal exemptions a nonresident alien is allowed, and because a nonresident alien cannot claim the standard deduction. 2009 federal income tax forms Enter your social security number (SSN) on line 2. 2009 federal income tax forms Do not enter an individual taxpayer identification number (ITIN). 2009 federal income tax forms Check only “Single” marital status on line 3 (regardless of your actual marital status). 2009 federal income tax forms Claim only one allowance on line 5, unless you are a resident of Canada, Mexico, or South Korea, or a U. 2009 federal income tax forms S. 2009 federal income tax forms national. 2009 federal income tax forms Write “Nonresident Alien” or “NRA” on the dotted line on line 6. 2009 federal income tax forms You can request additional withholding on line 6 at your option. 2009 federal income tax forms Do not claim “Exempt” withholding status on line 7. 2009 federal income tax forms A U. 2009 federal income tax forms S. 2009 federal income tax forms national is an individual who, although not a U. 2009 federal income tax forms S. 2009 federal income tax forms citizen, owes his or her allegiance to the United States. 2009 federal income tax forms U. 2009 federal income tax forms S. 2009 federal income tax forms nationals include American Samoans, and Northern Mariana Islanders who chose to become U. 2009 federal income tax forms S. 2009 federal income tax forms nationals instead of U. 2009 federal income tax forms S. 2009 federal income tax forms citizens. 2009 federal income tax forms See Withholding on Scholarships and Fellowship Grants later, for how to fill out Form W-4 if you receive a U. 2009 federal income tax forms S. 2009 federal income tax forms source scholarship or fellowship grant that is not a payment for services. 2009 federal income tax forms Students and business apprentices from India. 2009 federal income tax forms   If you are eligible for the benefits of Article 21(2) of the United States-India Income Tax Treaty, you may claim an additional withholding allowance for the standard deduction. 2009 federal income tax forms You can claim an additional withholding allowance for your spouse only if your spouse will have no gross income for 2013 and cannot be claimed as a dependent on another U. 2009 federal income tax forms S. 2009 federal income tax forms taxpayer's 2013 return. 2009 federal income tax forms You may also claim an additional withholding allowance for each of your dependents not admitted to the United States on “F-2,” “J-2,” or “M-2” visas if they meet the same rules that apply to U. 2009 federal income tax forms S. 2009 federal income tax forms citizens. 2009 federal income tax forms Household employees. 2009 federal income tax forms   If you work as a household employee, your employer does not have to withhold income tax. 2009 federal income tax forms However, you may agree to voluntary income tax withholding by filing a Form W-4 with your employer. 2009 federal income tax forms The agreement goes into effect when your employer accepts the agreement by beginning the withholding. 2009 federal income tax forms You or your employer may end the agreement by letting the other know in writing. 2009 federal income tax forms Agricultural workers. 2009 federal income tax forms   If you are an agricultural worker on an H-2A visa, your employer does not have to withhold income tax. 2009 federal income tax forms However, your employer will withhold income tax only if you and your employer agree to withhold. 2009 federal income tax forms In that case, you must provide your employer with a properly completed Form W-4. 2009 federal income tax forms You can find more information about not having tax withheld at www. 2009 federal income tax forms irs. 2009 federal income tax forms gov/Individuals/International-Taxpayers/Foreign-Agricultural-Workers. 2009 federal income tax forms Wages Exempt From Withholding Wages that are exempt from U. 2009 federal income tax forms S. 2009 federal income tax forms income tax under an income tax treaty are generally exempt from withholding. 2009 federal income tax forms For information on how to claim this exemption from withholding, see Income Entitled to Tax Treaty Benefits , later. 2009 federal income tax forms Wages paid to aliens who are residents of American Samoa, Canada, Mexico, Puerto Rico, or the U. 2009 federal income tax forms S. 2009 federal income tax forms Virgin Islands may be exempt from withholding. 2009 federal income tax forms The following paragraphs explain these exemptions. 2009 federal income tax forms Residents of Canada or Mexico engaged in transportation-related employment. 2009 federal income tax forms   Certain residents of Canada or Mexico who enter or leave the United States at frequent intervals are not subject to withholding on their wages. 2009 federal income tax forms These persons either: Perform duties in transportation service between the United States and Canada or Mexico, or Perform duties connected to the construction, maintenance, or operation of a waterway, viaduct, dam, or bridge crossed by, or crossing, the boundary between the United States and Canada or the boundary between the United States and Mexico. 2009 federal income tax forms    This employment is subject to withholding of social security and Medicare taxes unless the services are performed for a railroad. 2009 federal income tax forms   To qualify for the exemption from withholding during a tax year, a Canadian or Mexican resident must give the employer a statement in duplicate with name, address, and identification number, certifying that the resident: Is not a U. 2009 federal income tax forms S. 2009 federal income tax forms citizen or resident, Is a resident of Canada or Mexico, whichever applies, and Expects to perform duties previously described during the tax year in question. 2009 federal income tax forms   The statement can be in any form, but it must be dated and signed by the employee and must include a written declaration that it is made under the penalties of perjury. 2009 federal income tax forms Residents of American Samoa and Puerto Rico. 2009 federal income tax forms   If you are a nonresident alien employee who is a resident of American Samoa or Puerto Rico, wages for services performed in American Samoa or Puerto Rico are generally not subject to withholding unless you are an employee of the United States or any of its agencies in American Samoa or Puerto Rico. 2009 federal income tax forms Residents of the U. 2009 federal income tax forms S. 2009 federal income tax forms Virgin Islands. 2009 federal income tax forms   Nonresident aliens who are bona fide residents of the U. 2009 federal income tax forms S Virgin Islands are not subject to withholding of U. 2009 federal income tax forms S. 2009 federal income tax forms tax on income earned while temporarily employed in the United States. 2009 federal income tax forms This is because those persons pay their income tax to the U. 2009 federal income tax forms S. 2009 federal income tax forms Virgin Islands. 2009 federal income tax forms To avoid having tax withheld on income earned in the United States, bona fide residents of the U. 2009 federal income tax forms S. 2009 federal income tax forms Virgin Islands should write a letter, in duplicate, to their employers, stating that they are bona fide residents of the U. 2009 federal income tax forms S. 2009 federal income tax forms Virgin Islands and expect to pay tax on all income to the U. 2009 federal income tax forms S. 2009 federal income tax forms Virgin Islands. 2009 federal income tax forms Withholding on Pensions If you receive a pension as a result of personal services performed in the United States, the pension income is subject to the 30% (or lower treaty) rate of withholding. 2009 federal income tax forms You may, however, have tax withheld at graduated rates on the portion of the pension that arises from the performance of services in the United States after December 31, 1986. 2009 federal income tax forms You must fill out Form W-8BEN and give it to the withholding agent or payer before the income is paid or credited to you. 2009 federal income tax forms Withholding on Tip Income Tips you receive during the year for services performed in the United States are subject to U. 2009 federal income tax forms S. 2009 federal income tax forms income tax. 2009 federal income tax forms Include them in taxable income. 2009 federal income tax forms In addition, tips received while working for one employer, amounting to $20 or more in a month, are subject to graduated withholding. 2009 federal income tax forms Independent Contractors If there is no employee-employer relationship between you and the person for whom you perform services, your compensation is subject to the 30% (or lower treaty) rate of withholding. 2009 federal income tax forms However, if you are engaged in a trade or business in the United States during the tax year, your compensation for personal services as an independent contractor (independent personal services) may be entirely or partly exempt from withholding if you reach an agreement with the Internal Revenue Service on the amount of withholding required. 2009 federal income tax forms An agreement that you reach with the IRS regarding withholding from your compensation for independent personal services is effective for payments covered by the agreement after it is agreed to by all parties. 2009 federal income tax forms You must agree to timely file an income tax return for the current tax year. 2009 federal income tax forms Central withholding agreements. 2009 federal income tax forms   If you are a nonresident alien entertainer or athlete performing or participating in athletic events in the United States, you may be able to enter into a withholding agreement with the IRS for reduced withholding provided certain requirements are met. 2009 federal income tax forms Under no circumstances will such a withholding agreement reduce taxes withheld to less than the anticipated amount of income tax liability. 2009 federal income tax forms   File Form 13930 and the required attachments with the IRS to request a central withholding agreement. 2009 federal income tax forms Either you or your authorized representative can file the form. 2009 federal income tax forms It should be sent to the IRS at least 45 days before the tour begins or the event occurs. 2009 federal income tax forms Exceptions will be considered on a case by case basis. 2009 federal income tax forms   For more information on the CWA program, go to www. 2009 federal income tax forms irs. 2009 federal income tax forms gov/Individuals/International-Taxpayers/Central-Withholding-Agreements. 2009 federal income tax forms Final payment exemption. 2009 federal income tax forms   Your final payment of compensation during the tax year for independent personal services may be entirely or partly exempt from withholding. 2009 federal income tax forms This exemption is available only once during your tax year and applies to a maximum of $5,000 of compensation. 2009 federal income tax forms To obtain this exemption, you or your agent must give the following statements and information to the Commissioner or his delegate. 2009 federal income tax forms A statement by each withholding agent from whom you have received gross income effectively connected with a trade or business in the United States during the tax year, showing the amount of income paid and the tax withheld. 2009 federal income tax forms Each statement must be signed by the withholding agent and verified by a declaration that it is made under penalties of perjury. 2009 federal income tax forms A statement by the withholding agent from whom you expect to receive the final payment of compensation, showing the amount of the payment and the amount of tax that would be withheld if a final payment exemption were not granted. 2009 federal income tax forms This statement must also be signed by the withholding agent and verified by a declaration that it is made under penalties of perjury. 2009 federal income tax forms A statement by you that you do not intend to receive any other income effectively connected with a trade or business in the United States during the current tax year. 2009 federal income tax forms The amount of tax that has been withheld or paid under any other provision of the Internal Revenue Code or regulations for any income effectively connected with your trade or business in the United States during the current tax year. 2009 federal income tax forms The amount of your outstanding tax liabilities, if any, including interest and penalties, from the current tax year or prior tax periods. 2009 federal income tax forms Any provision of an income tax treaty under which a partial or complete exemption from withholding may be claimed, the country of your residence, and a statement of sufficient facts to justify an exemption under the treaty. 2009 federal income tax forms A statement signed by you, and verified by a declaration that it is made under penalties of perjury, that all the information given is true and that to your knowledge no relevant information has been omitted. 2009 federal income tax forms   If satisfied with the information, the IRS will determine the amount of your tentative income tax for the tax year on gross income effectively connected with your trade or business in the United States. 2009 federal income tax forms Ordinary and necessary business expenses can be taken into account if proven to the satisfaction of the Commissioner or his delegate. 2009 federal income tax forms   The Commissioner or his delegate will send you a letter, directed to the withholding agent, showing the amount of the final payment of compensation that is exempt from withholding and the amount that can be paid to you because of the exemption. 2009 federal income tax forms You must give two copies of the letter to the withholding agent and must also attach a copy of the letter to your income tax return for the tax year for which the exemption is effective. 2009 federal income tax forms Allowance for Personal Exemption Withholding on payments for independent personal services is generally based on the amount of your compensation payment minus the value of one exemption ($3,950 for 2014). 2009 federal income tax forms To determine the income for independent personal services performed in the United States to which the 30% (or lower treaty) rate will apply, you are allowed one personal exemption if you are not a U. 2009 federal income tax forms S. 2009 federal income tax forms national and are not a resident of Canada, Mexico, or South Korea. 2009 federal income tax forms For purposes of 30% withholding, the exemption is prorated at $10. 2009 federal income tax forms 82 a day in 2014 for the period that labor or personal services are performed in the United States. 2009 federal income tax forms To claim an exemption from withholding on the personal exemption amount, fill out the applicable parts of Form 8233 and give it to the withholding agent. 2009 federal income tax forms Example. 2009 federal income tax forms Eric Johannsen, who is a resident of Country X worked under a contract with a U. 2009 federal income tax forms S. 2009 federal income tax forms firm (not as an employee) in the United States for 100 days during 2014 before returning to his country. 2009 federal income tax forms He earned $6,000 for the services performed (not considered wages) in the United States. 2009 federal income tax forms Eric is married and has three dependent children. 2009 federal income tax forms His wife is not employed and has no income subject to U. 2009 federal income tax forms S. 2009 federal income tax forms tax. 2009 federal income tax forms The amount of the personal exemption to be allowed against the income for his personal services performed within the United States in 2014 is $1,082 (100 days × $10. 2009 federal income tax forms 82), and withholding at 30% is applied against the balance. 2009 federal income tax forms Thus, $1,475. 2009 federal income tax forms 40 in tax is withheld from Eric's earnings (30% of $4,918 ($6,000 − $1,082). 2009 federal income tax forms U. 2009 federal income tax forms S. 2009 federal income tax forms nationals or residents of Canada, Mexico, or South Korea. 2009 federal income tax forms   If you are a nonresident alien who is a resident of Canada, Mexico, or South Korea, or who is a national of the United States, you are subject to the same 30% withholding on your compensation for independent personal services performed in the United States. 2009 federal income tax forms However, if you are a U. 2009 federal income tax forms S. 2009 federal income tax forms national or a resident of Canada or Mexico, you are allowed the same personal exemptions as U. 2009 federal income tax forms S. 2009 federal income tax forms citizens. 2009 federal income tax forms For the 30% (or lower treaty) rate withholding, you can take $10. 2009 federal income tax forms 82 per day for each allowable exemption in 2014. 2009 federal income tax forms If you are a resident of South Korea, you are allowed personal exemptions for yourself and for your spouse and children who live with you in the United States at any time during the tax year. 2009 federal income tax forms However, the additional exemptions for your spouse and children must be further prorated as explained in chapter 5 under Exemptions . 2009 federal income tax forms Students and business apprentices from India. 2009 federal income tax forms   If you are eligible for the benefits of Article 21(2) of the United States-India Income Tax Treaty, you are allowed an exemption for your spouse only if your spouse will have no gross income for 2014 and cannot be claimed as a dependent on another U. 2009 federal income tax forms S. 2009 federal income tax forms taxpayer's 2014 return. 2009 federal income tax forms You are also allowed an exemption for each dependent not admitted to the United States on “F-2,” “J-2,” or “M-2” visas if they meet the same rules that apply to U. 2009 federal income tax forms S. 2009 federal income tax forms citizens. 2009 federal income tax forms For the 30% (or lower treaty rate) withholding on compensation for independent personal services performed in the United States, you are allowed $10. 2009 federal income tax forms 82 per day for each allowable exemption in 2014. 2009 federal income tax forms Refund of Taxes Withheld in Error Multi-level marketing. 2009 federal income tax forms   If you are a distributor for a multi-level marketing company who had taxes withheld in error, file a U. 2009 federal income tax forms S. 2009 federal income tax forms income tax return (Form 1040NR, Form 1040NR-EZ, or Form 1120-F) or, if a tax return has already been filed, a claim for refund (Form 1040X or amended Form 1120-F) to recover the amount withheld in error. 2009 federal income tax forms You must also attach to the U. 2009 federal income tax forms S. 2009 federal income tax forms income tax return or claim for refund supporting information that includes, but is not limited to, the following items. 2009 federal income tax forms A copy of your Form W-2, Form 1042-S, or Form 1099 to prove the amount of taxes withheld. 2009 federal income tax forms A statement explaining why income reported on your Form W-2, Form 1042-S, or Form 1099 is not subject to U. 2009 federal income tax forms S. 2009 federal income tax forms taxation. 2009 federal income tax forms A statement listing all the dates you entered and left the United States during the taxable year. 2009 federal income tax forms If the compensation is multi-year compensation, the statement must list all the dates you entered and left the United States during each of the taxable years to which the compensation is attributable. 2009 federal income tax forms A copy of any documents or records that show the number of days you actually were present in the United States during the years listed. 2009 federal income tax forms A statement providing: (a) the number of days (or unit of time less than a day, if appropriate) that personal services were performed in the United States in connection with recruiting, training, and supporting your lower-tier distributors; and (b) the total number of days (or unit of time less than a day, if appropriate) that personal services were performed globally in connection with recruiting, training, and supporting your lower-tier distributors. 2009 federal income tax forms Any further relevant document or record supporting your claim that the taxes were withheld in error. 2009 federal income tax forms Withholding From Other Income Other income subject to 30% withholding generally includes fixed or determinable income such as interest (other than portfolio interest), dividends, pensions and annuities, and gains from certain sales and exchanges, discussed in chapter 4. 2009 federal income tax forms It also includes 85% of social security benefits paid to nonresident aliens. 2009 federal income tax forms Refund of taxes withheld in error on social security benefits paid to resident aliens. 2009 federal income tax forms   Social security benefits paid to a lawful permanent resident (green card holder) are not subject to 30% withholding. 2009 federal income tax forms For U. 2009 federal income tax forms S. 2009 federal income tax forms income tax purposes, green card holders continue to be resident aliens until their lawful permanent resident status under immigration laws is either taken away or is administratively or judicially determined to have been abandoned. 2009 federal income tax forms See Green Card Test in chapter 1. 2009 federal income tax forms If you are a green card holder and tax was withheld in error on your social security benefits because you have a foreign address, the withholding tax is refundable by the Social Security Administration (SSA) or the IRS. 2009 federal income tax forms SSA will refund taxes erroneously withheld if the refund can be processed during the same calendar year in which the tax was withheld. 2009 federal income tax forms If SSA cannot refund the taxes withheld, you must file a Form 1040 or 1040A with the Department of the Treasury, Internal Revenue Service Center, Austin, TX 73301 to determine if you are entitled to a refund. 2009 federal income tax forms You must also attach the following to your Form 1040 or 1040A. 2009 federal income tax forms A copy of Form SSA-1042S, Social Security Benefit Statement. 2009 federal income tax forms A copy of the “green card. 2009 federal income tax forms ” A signed declaration that includes the following statements: The SSA should not have withheld income tax from my social security benefits because I am a U. 2009 federal income tax forms S. 2009 federal income tax forms lawful permanent resident and my green card has been neither revoked nor administratively or judicially determined to have been abandoned. 2009 federal income tax forms I am filing a U. 2009 federal income tax forms S. 2009 federal income tax forms income tax return for the tax year as a resident alien reporting all of my worldwide income. 2009 federal income tax forms I have not claimed benefits for the tax year under an income tax treaty as the resident of a country other than the United States. 2009 federal income tax forms Other income not subject to withholding of 30% (or lower treaty) rate. 2009 federal income tax forms   The following income is not subject to withholding at the 30% (or lower treaty) rate if you file Form W-8ECI with the payer of the income. 2009 federal income tax forms Income (other than compensation) that is effectively connected with your U. 2009 federal income tax forms S. 2009 federal income tax forms trade or business. 2009 federal income tax forms Income from real property that you choose to treat as effectively connected with a U. 2009 federal income tax forms S. 2009 federal income tax forms trade or business. 2009 federal income tax forms See Income From Real Property in chapter 4 for details about this choice. 2009 federal income tax forms   Special rules for withholding on partnership income, scholarships, and fellowships are explained next. 2009 federal income tax forms Tax Withheld on Partnership Income If you are a foreign partner in a U. 2009 federal income tax forms S. 2009 federal income tax forms or foreign partnership, the partnership will withhold tax on your share of effectively connected taxable income (ECTI) from the partnership. 2009 federal income tax forms You may be able to reduce your ECTI subject to withholding by certain partner-level deductions. 2009 federal income tax forms Generally, you must use Form 8804-C for this purpose. 2009 federal income tax forms See the Instructions for Form 8804-C for more information. 2009 federal income tax forms The withholding rate on your share of effectively connected income is generally the highest rate of tax specified under section 1 of the Code (39. 2009 federal income tax forms 6% for 2014). 2009 federal income tax forms However, the partnership may withhold at the highest rate that applies to a particular type of income allocable to you if you gave the partnership the appropriate documentation. 2009 federal income tax forms Long-term capital gain is an example of a particular type of income to which the highest tax rate applies. 2009 federal income tax forms Claim the tax withheld as a credit on your 2014 Form 1040NR. 2009 federal income tax forms The partnership will give you a statement on Form 8805, Foreign Partner's Information Statement of Section 1446 Withholding Tax, showing the tax withheld. 2009 federal income tax forms A partnership that is publicly traded will withhold tax on your actual distributions of effectively connected income. 2009 federal income tax forms In this case the partnership will give you a statement on Form 1042-S, Foreign Person's U. 2009 federal income tax forms S. 2009 federal income tax forms Source Income Subject to Withholding. 2009 federal income tax forms Withholding on Scholarships and Fellowship Grants There is no withholding on a qualified scholarship received by a candidate for a degree. 2009 federal income tax forms See chapter 3. 2009 federal income tax forms If you are a nonresident alien student or grantee with an “F,” “J,” “M,” or “Q” visa and you receive a U. 2009 federal income tax forms S. 2009 federal income tax forms source grant or scholarship that is not fully exempt, the withholding agent (usually the payer of the scholarship) withholds tax at 14% (or lower treaty rate) of the taxable part of the grant or scholarship that is not a payment for services. 2009 federal income tax forms However, if you are not a candidate for a degree and the grant does not meet certain requirements, tax will be withheld at the 30% (or lower treaty) rate. 2009 federal income tax forms Any part of a scholarship or fellowship grant that is a payment for services is subject to graduated withholding as discussed earlier under Withholding on Wages. 2009 federal income tax forms Alternate Withholding Procedure Your withholding agent may choose to use an alternate procedure by asking you to fill out Form W-4 and the Personal Allowances Worksheet (attached to Form W-4). 2009 federal income tax forms Use the following instructions instead of the Form W-4 instructions to complete the worksheet. 2009 federal income tax forms Line A. 2009 federal income tax forms   Enter the total of the following amounts on line A. 2009 federal income tax forms Personal exemption. 2009 federal income tax forms   Include the prorated part of your allowable personal exemption. 2009 federal income tax forms Figure the amount by multiplying the number of days you expect to be in the United States in 2014 by the daily exemption amount ($10. 2009 federal income tax forms 82). 2009 federal income tax forms Expenses. 2009 federal income tax forms   Include expenses that will be deductible on your return. 2009 federal income tax forms These include away-from-home expenses (meals, lodging, and transportation), certain state and local income taxes, charitable contributions, and casualty losses, discussed earlier under Itemized Deductions in chapter 5. 2009 federal income tax forms They also include business expenses, moving expenses, and the IRA deduction discussed under Deductions in chapter 5. 2009 federal income tax forms Nontaxable grant or scholarship. 2009 federal income tax forms   Include the part of your grant or scholarship that is not taxable under U. 2009 federal income tax forms S. 2009 federal income tax forms law or under a tax treaty. 2009 federal income tax forms Line B. 2009 federal income tax forms   Enter -0- unless the following paragraph applies to you. 2009 federal income tax forms   If you are a student who qualifies under Article 21(2) of the United States-India Income Tax Treaty, and you are not claiming deductions for away-from-home expenses or other itemized deductions (discussed earlier), enter the standard deduction on line B. 2009 federal income tax forms The standard deduction amount for 2013 is $6,100. 2009 federal income tax forms Lines C and D. 2009 federal income tax forms   Enter -0- on both lines unless the following paragraphs apply to you. 2009 federal income tax forms   If you are a resident of Canada, Mexico, South Korea, or a U. 2009 federal income tax forms S. 2009 federal income tax forms national, an additional daily exemption amount may be allowed for your spouse and each of your dependents. 2009 federal income tax forms   If you are a resident of India who is eligible for the benefits of Article 21(2) of the United States-India Income Tax Treaty, you can claim an additional daily exemption amount for your spouse only if your spouse will have no gross income for 2014 and cannot be claimed as a dependent on another U. 2009 federal income tax forms S. 2009 federal income tax forms taxpayer's 2014 return. 2009 federal income tax forms You can also claim an additional amount for each of your dependents not admitted to the United States on “F-2,” “J-2,” or “M-2” visas if they meet the same rules that apply to U. 2009 federal income tax forms S. 2009 federal income tax forms citizens. 2009 federal income tax forms   Enter any additional amount for your spouse on line C. 2009 federal income tax forms Enter any additional amount for your dependents on line D. 2009 federal income tax forms Lines E, F, and G. 2009 federal income tax forms   No entries should be made on lines E, F, and G. 2009 federal income tax forms Line H. 2009 federal income tax forms   Add the amounts on lines A through D and enter the total on line H. 2009 federal income tax forms Form W-4. 2009 federal income tax forms   Complete lines 1 through 4 of Form W-4. 2009 federal income tax forms Sign and date the form and give it with the Personal Allowances Worksheet to your withholding agent. 2009 federal income tax forms   If you file a Form W-4 to reduce or eliminate the withholding on your scholarship or grant, you must file an annual U. 2009 federal income tax forms S. 2009 federal income tax forms income tax return to be allowed the exemptions and deductions you claimed on that form. 2009 federal income tax forms If you are in the United States during more than one tax year, you must attach a statement to your yearly Form W-4 indicating that you have filed a U. 2009 federal income tax forms S. 2009 federal income tax forms income tax return for the previous year. 2009 federal income tax forms If you have not been in the United States long enough to be required to file a return, you must attach a statement to your Form W-4 saying you will file a U. 2009 federal income tax forms S. 2009 federal income tax forms income tax return when required. 2009 federal income tax forms After the withholding agent has accepted your Form W-4, tax will be withheld on your scholarship or grant at the graduated rates that apply to wages. 2009 federal income tax forms The gross amount of the income is reduced by the amount on line H of the worksheet and the withholding tax is figured on the remainder. 2009 federal income tax forms You will receive a Form 1042-S from the withholding agent (usually the payer of your grant) showing the gross amount of your taxable scholarship or fellowship grant less the withholding allowance amount, the tax rate, and the amount of tax withheld. 2009 federal income tax forms Use this form to prepare your annual U. 2009 federal income tax forms S. 2009 federal income tax forms income tax return. 2009 federal income tax forms Income Entitled to Tax Treaty Benefits If a tax treaty between the United States and your country provides an exemption from, or a reduced rate of, tax for certain items of income, you should notify the payor of the income (the withholding agent) of your foreign status to claim a tax treaty withholding exemption. 2009 federal income tax forms Generally, you do this by filing either Form W-8BEN or Form 8233 with the withholding agent. 2009 federal income tax forms File Form W-8BEN for income that is not personal services income. 2009 federal income tax forms File Form 8233 for personal services income as discussed next. 2009 federal income tax forms Employees and independent contractors. 2009 federal income tax forms   If you perform personal services as an employee or as an independent contractor and you can claim an exemption from withholding on that personal service income because of a tax treaty, give Form 8233 to each withholding agent from whom amounts will be received. 2009 federal income tax forms   Even if you submit Form 8233, the withholding agent may have to withhold tax from your income. 2009 federal income tax forms This is because the factors on which the treaty exemption is based may not be determinable until after the close of the tax year. 2009 federal income tax forms In this case, you must file Form 1040NR (or Form 1040NR-EZ if you qualify) to recover any overwithheld tax and to provide the IRS with proof that you are entitled to the treaty exemption. 2009 federal income tax forms Students, teachers, and researchers. 2009 federal income tax forms   Students, teachers, and researchers must attach the appropriate statement shown in Appendix A (for students) or Appendix B (for teachers and researchers) at the end of this publication to the Form 8233 and give it to the withholding agent. 2009 federal income tax forms For treaties not listed in the appendices, attach a statement in a format similar to those for other treaties. 2009 federal income tax forms   If you received a scholarship or fellowship and personal services income from the same withholding agent, use Form 8233 to claim an exemption from withholding based on a tax treaty for both types of income. 2009 federal income tax forms Special events and promotions. 2009 federal income tax forms   Withholding at the full 30% rate is required for payments made to a nonresident alien or foreign corporation for gate receipts (or television or other receipts) from rock music festivals, boxing promotions, and other entertainment or sporting events, unless the withholding agent has been specifically advised otherwise by letter from the IRS. 2009 federal income tax forms Form 13930 is used to request a reduction in withholding. 2009 federal income tax forms Withholding may be required even if the income may be exempt from taxation by provisions of a tax treaty. 2009 federal income tax forms One reason for this is that the partial or complete exemption is usually based on factors that cannot be determined until after the close of the tax year. 2009 federal income tax forms You will be required to pay U. 2009 federal income tax forms S. 2009 federal income tax forms tax, at the time of your departure from the United States, on any income for which you incorrectly claimed a treaty exemption. 2009 federal income tax forms For more details on treaty provisions that apply to compensation, see Publication 901. 2009 federal income tax forms Tax Withheld on Real Property Sales If you are a nonresident alien and you dispose of a U. 2009 federal income tax forms S. 2009 federal income tax forms real property interest, the transferee (buyer) of the property generally must withhold a tax equal to 10% of the amount realized on the disposition. 2009 federal income tax forms A distribution by a qualified investment entity to a nonresident alien shareholder that is treated as gain from the sale or exchange of a U. 2009 federal income tax forms S. 2009 federal income tax forms real property interest by the shareholder is subject to withholding at 35%. 2009 federal income tax forms Withholding is also required on certain distributions and other transactions by domestic or foreign corporations, partnerships, trusts, and estates. 2009 federal income tax forms These rules are covered in Publication 515. 2009 federal income tax forms For information on the tax treatment of dispositions of U. 2009 federal income tax forms S. 2009 federal income tax forms real property interests, see Real Property Gain or Loss in chapter 4. 2009 federal income tax forms If you are a partner in a domestic partnership, and the partnership disposes of a U. 2009 federal income tax forms S. 2009 federal income tax forms real property interest at a gain, the partnership will withhold tax on the amount of gain allocable to its foreign partners. 2009 federal income tax forms Your share of the income and tax withheld will be reported to you on Form 8805, Foreign Partner's Information Statement of Section 1446 Withholding Tax, or Form 1042-S, Foreign Person's U. 2009 federal income tax forms S. 2009 federal income tax forms Source Income Subject to Withholding (in the case of a publicly traded partnership). 2009 federal income tax forms Withholding is not required in the following situations. 2009 federal income tax forms The property is acquired by the buyer for use as a residence and the amount realized (sales price) is not more than $300,000. 2009 federal income tax forms The property disposed of is an interest in a domestic corporation if any class of stock of the corporation is regularly traded on an established securities market. 2009 federal income tax forms However, this exception does not apply to certain dispositions of substantial amounts of non-publicly traded interests in publicly traded corporations. 2009 federal income tax forms The property disposed of is an interest in a U. 2009 federal income tax forms S. 2009 federal income tax forms corporation that is not regularly traded on an established market and you (the seller) give the buyer a copy of a statement issued by the corporation certifying that the interest is not a U. 2009 federal income tax forms S. 2009 federal income tax forms real property interest. 2009 federal income tax forms You (the seller) give the buyer a certification stating, under penalties of perjury, that you are not a foreign person, and containing your name, U. 2009 federal income tax forms S. 2009 federal income tax forms taxpayer identification number, and home address. 2009 federal income tax forms You can give the certification to a qualified substitute. 2009 federal income tax forms The qualified substitute gives the buyer a statement, under penalties of perjury, that the certification is in the possession of the qualified substitute. 2009 federal income tax forms For this purpose, a qualified substitute is (a) the person (including any attorney or title company) responsible for closing the transaction, other than your agent, and (b) the buyer's agent. 2009 federal income tax forms The buyer receives a withholding certificate from the Internal Revenue Service. 2009 federal income tax forms You give the buyer written notice that you are not required to recognize any gain or loss on the transfer because of a nonrecognition provision in the Internal Revenue Code or a provision in a U. 2009 federal income tax forms S. 2009 federal income tax forms tax treaty. 2009 federal income tax forms The buyer must file a copy of the notice with the Ogden Service Center, P. 2009 federal income tax forms O. 2009 federal income tax forms Box 409101, Ogden, UT 84409. 2009 federal income tax forms You must verify the notice as true and sign it under penalties of perjury. 2009 federal income tax forms The notice must contain the following information. 2009 federal income tax forms A statement that the notice is a notice of nonrecognition under regulation section 1. 2009 federal income tax forms 1445-2(d)(2). 2009 federal income tax forms Your name, taxpayer identification number, and home address. 2009 federal income tax forms A statement that you are not required to recognize any gain or loss on the transfer. 2009 federal income tax forms A brief description of the transfer. 2009 federal income tax forms A brief summary of the law and facts supporting your claim that recognition of gain or loss is not required. 2009 federal income tax forms You may not give the buyer a written notice for any of the following transfers: the sale of your main home on which you exclude gain, a like-kind exchange that does not qualify for nonrecognition treatment in its entirety, or a deferred like-kind exchange that has not been completed at the time the buyer must file Form 8288. 2009 federal income tax forms Instead, a withholding certificate (described next) must be obtained. 2009 federal income tax forms The amount you realize on the transfer of a U. 2009 federal income tax forms S. 2009 federal income tax forms real property interest is zero. 2009 federal income tax forms The property is acquired by the United States, a U. 2009 federal income tax forms S. 2009 federal income tax forms state or possession, a political subdivision, or the District of Columbia. 2009 federal income tax forms The distribution is from a domestically controlled qualified investment entity (QIE) and is treated as a distribution of a U. 2009 federal income tax forms S. 2009 federal income tax forms real property interest only because an interest in the entity was disposed of in an applicable wash sale transaction. 2009 federal income tax forms For the definition of a QIE, see Qualified investment entities under Real Property Gain or Loss, earlier. 2009 federal income tax forms See Wash sale under Real Property Gain or Loss in chapter 4. 2009 federal income tax forms The certifications in (3) and (4) must be disregarded by the buyer if the buyer or qualified substitute has actual knowledge, or receives notice from a seller's or buyer's agent (or substitute), that they are false. 2009 federal income tax forms This also applies to the qualified substitute's statement under (4). 2009 federal income tax forms Withholding certificates. 2009 federal income tax forms   The tax required to be withheld on a disposition can be reduced or eliminated under a withholding certificate issued by the IRS. 2009 federal income tax forms Either you or the buyer can request a withholding certificate. 2009 federal income tax forms   A withholding certificate can be issued due to any of the following. 2009 federal income tax forms The IRS determines that reduced withholding is appropriate because either: The amount required to be withheld would be more than your maximum tax liability, or Withholding of the reduced amount would not jeopardize collection of the tax. 2009 federal income tax forms All of your realized gain is exempt from U. 2009 federal income tax forms S. 2009 federal income tax forms tax. 2009 federal income tax forms You or the buyer enters into an agreement for the payment of tax providing security for the tax liability. 2009 federal income tax forms   Get Publication 515 and Form 8288-B for information on procedures to request a withholding certificate. 2009 federal income tax forms Credit for tax withheld. 2009 federal income tax forms   The buyer must report and pay over the withheld tax within 20 days after the transfer using Form 8288, U. 2009 federal income tax forms S. 2009 federal income tax forms Withholding Tax Return for Dispositions by Foreign Persons of U. 2009 federal income tax forms S. 2009 federal income tax forms Real Property Interests. 2009 federal income tax forms This form is filed with the IRS with copies A and B of Form 8288-A, Statement of Withholding on Dispositions by Foreign Persons of U. 2009 federal income tax forms S. 2009 federal income tax forms Real Property Interests. 2009 federal income tax forms Copy B of this statement will be stamped received by the IRS and returned to you (the seller) if the statement is complete and includes your taxpayer identification number (TIN). 2009 federal income tax forms You must file Copy B with your tax return to take credit for the tax withheld. 2009 federal income tax forms   A stamped copy of Form 8288-A will not be provided to you if your TIN is not included on that form. 2009 federal income tax forms The IRS will send you a letter requesting the TIN and providing instructions for how to get a TIN. 2009 federal income tax forms When you provide the IRS with a TIN, the IRS will provide you with a stamped Copy B of Form 8288-A. 2009 federal income tax forms Social Security and Medicare Taxes If you work as an employee in the United States, you must pay social security and Medicare taxes in most cases. 2009 federal income tax forms Your payments of these taxes contribute to your coverage under the U. 2009 federal income tax forms S. 2009 federal income tax forms social security system. 2009 federal income tax forms Social security coverage provides retirement benefits, survivors and disability benefits, and medical insurance (Medicare) benefits to individuals who meet certain eligibility requirements. 2009 federal income tax forms In most cases, the first $113,700 of taxable wages received in 2013 for services performed in the United States is subject to social security tax. 2009 federal income tax forms All taxable wages are subject to Medicare tax. 2009 federal income tax forms Your employer deducts these taxes from each wage payment. 2009 federal income tax forms Your employer must deduct these taxes even if you do not expect to qualify for social security or Medicare benefits. 2009 federal income tax forms You can claim a credit for excess social security tax on your income tax return if you have more than one employer and the amount deducted from your combined wages for 2013 is more than $7,049. 2009 federal income tax forms 40. 2009 federal income tax forms Use the appropriate worksheet in chapter 3 of Publication 505, Tax Withholding and Estimated Tax, to figure your credit. 2009 federal income tax forms If any one employer deducted more than $7,049. 2009 federal income tax forms 40, you cannot claim a credit for that amount. 2009 federal income tax forms Ask your employer to refund the excess. 2009 federal income tax forms If your employer does not refund the excess, you can file a claim for refund using Form 843. 2009 federal income tax forms In general, U. 2009 federal income tax forms S. 2009 federal income tax forms social security and Medicare taxes apply to payments of wages for services performed as an employee in the United States, regardless of the citizenship or residence of either the employee or the employer. 2009 federal income tax forms In limited situations, these taxes apply to wages for services performed outside the United States. 2009 federal income tax forms Your employer should be able to tell you if social security and Medicare taxes apply to your wages. 2009 federal income tax forms You cannot make voluntary payments if no taxes are due. 2009 federal income tax forms Additional Medicare Tax. 2009 federal income tax forms   Beginning in 2013, in addition to the Medicare tax, a 0. 2009 federal income tax forms 9% Additional Medicare Tax applies to Medicare wages, Railroad Retirement Tax Act (RRTA) compensation, and self-employment income that are more than: $250,000 if married filing jointly, $125,000 if married filing separately, or $200,000 for any other filing status. 2009 federal income tax forms   There are no special rules for nonresident aliens for purposes of Additional Medicare Tax. 2009 federal income tax forms Wages, RRTA compensation, and self-employment income that are subject to Medicare tax will also be subject to Additional Medicare Tax if in excess of the applicable threshold. 2009 federal income tax forms   Your employer is responsible for withholding the 0. 2009 federal income tax forms 9% Additional Medicare Tax on Medicare wages or RRTA compensation it pays to you in excess of $200,000 in the calendar year. 2009 federal income tax forms If you intend to file a joint return and you anticipate that you and your spouse's individual wages are not going to be more than $200,000 but your combined wages and self-employment income are going to be more than $250,000, you may want to request additional withholding on Form W-4 and/or make estimated tax payments. 2009 federal income tax forms   If you file Form 1040NR, you must pay Additional Medicare Tax if the total of your wages and your self-employment income was more than $125,000 if married (Box 3, 4, or 5 on page 1 of Form 1040NR), or $200,000 if single or qualifying widow(er) (Box 1, 2, or 6 on page 1 of Form 1040NR). 2009 federal income tax forms    See Form 8959, Additional Medicare Tax, and the Instructions for Form 8959 to determine whether you are required to pay Additional Medicare Tax. 2009 federal income tax forms For more information on Additional Medicare Tax, go to IRS. 2009 federal income tax forms gov and enter “Additional Medicare Tax” in the search box. 2009 federal income tax forms   Self-employed individuals may also be required to pay Additional Medicare Tax. 2009 federal income tax forms See Self-Employment Tax , later. 2009 federal income tax forms Students and Exchange Visitors Generally, services performed by you as a nonresident alien temporarily in the United States as a nonimmigrant under subparagraph (F), (J), (M), or (Q) of section 101(a)(15) of the Immigration and Nationality Act are not covered under the social security program if the services are performed to carry out the purpose for which you were admitted to the United States. 2009 federal income tax forms This means that there will be no withholding of social security or Medicare taxes from the pay you receive for these services. 2009 federal income tax forms These types of services are very limited, and generally include only on-campus work, practical training, and economic hardship employment. 2009 federal income tax forms Social security and Medicare taxes will be withheld from your pay for these services if you are considered a resident alien as discussed in chapter 1, even though your nonimmigrant classification (“F,” “J,” “M,” or “Q”) remains the same. 2009 federal income tax forms Services performed by a spouse or minor child of nonimmigrant aliens with the classification of “F-2,” “J-2,” “M-2,” and “Q-3” are covered under social security. 2009 federal income tax forms Nonresident Alien Students If you are a nonresident alien temporarily admitted to the United States as a student, you generally are not permitted to work for a wage or salary or to engage in business while you are in the United States. 2009 federal income tax forms In some cases, a student admitted to the United States in “F-1,” “M-1,” or “J-1” status is granted permission to work. 2009 federal income tax forms Social security and Medicare taxes are not withheld from pay for the work unless the student is considered a resident alien. 2009 federal income tax forms Any student who is enrolled and regularly attending classes at a school may be exempt from social security and Medicare taxes on pay for services performed for that school. 2009 federal income tax forms The U. 2009 federal income tax forms S. 2009 federal income tax forms Citizenship and Immigration Services (USCIS) permits on-campus work for students in “F-1” status if it does not displace a U. 2009 federal income tax forms S. 2009 federal income tax forms resident. 2009 federal income tax forms On-campus work means work performed on the school's premises. 2009 federal income tax forms On-campus work includes work performed at an off-campus location that is educationally affiliated with the school. 2009 federal income tax forms On-campus work under the terms of a scholarship, fellowship, or assistantship is considered part of the academic program of a student taking a full course of study and is permitted by the USCIS. 2009 federal income tax forms Social security and Medicare taxes are not withheld from pay for this work unless the student is considered a resident alien. 2009 federal income tax forms If services performed by a nonresident alien student are not considered as performed to carry out the purpose for which the student was admitted to the United States, social security and Medicare taxes will be withheld from pay for the services unless the pay is exempt under the Internal Revenue Code. 2009 federal income tax forms Exchange Visitors Exchange visitors are temporarily admitted to the United States under section 101(a)(15)(J) of the Immigration and Nationality Act. 2009 federal income tax forms Social security and Medicare taxes are not withheld on pay for services of an exchange visitor who has been given permission to work and who possesses or obtains a letter of authorization from the sponsor unless the exchange visitor is considered a resident alien. 2009 federal income tax forms If services performed by an exchange visitor are not considered as performed to carry out the purpose for which the visitor was admitted to the United States, social security and Medicare taxes are withheld from pay for the services unless the pay is exempt under the Internal Revenue Code. 2009 federal income tax forms Nonresident aliens temporarily admitted to the United States as participants in international cultural exchange programs under section 101(a)(15)(Q) of the Immigration and Nationality Act may be exempt from social security and Medicare taxes. 2009 federal income tax forms The employer must be the petitioner through whom the alien obtained the “Q” visa. 2009 federal income tax forms Social security and Medicare taxes are not withheld from pay for this work unless the alien is considered a resident alien. 2009 federal income tax forms Refund of Taxes Withheld in Error If social security or Medicare taxes were withheld in error from pay that is not subject to these taxes, contact the employer who withheld the taxes for a refund. 2009 federal income tax forms If you are unable to get a full refund of the amount from your employer, file a claim for refund with the Internal Revenue Service on Form 843, Claim for Refund and Request for Abatement. 2009 federal income tax forms Attach the following items to Form 843. 2009 federal income tax forms A copy of your Form W-2 to prove the amount of social security and Medicare taxes withheld. 2009 federal income tax forms A copy of your visa. 2009 federal income tax forms Form I-94 (or other documentation showing your dates of arrival or departure). 2009 federal income tax forms If you have an F-1 visa, documentation showing permission to work in the U. 2009 federal income tax forms S. 2009 federal income tax forms If you have a J-1 visa, documentation showing permission to work in the U. 2009 federal income tax forms S. 2009 federal income tax forms If you are engaged in optional practical training or employment due to severe economic necessity, documentation showing permission to work in the U. 2009 federal income tax forms S. 2009 federal income tax forms A statement from your employer indicating the amount of the reimbursement your employer provided and the amount of the credit or refund your employer claimed or you authorized your employer to claim. 2009 federal income tax forms If you cannot obtain this statement from your employer, you must provide this information on your own statement and explain why you are not attaching a statement from your employer or on Form 8316 claiming your employer will not issue the refund. 2009 federal income tax forms If you were exempt from social security and Medicare tax for only part of the year, pay statements showing the tax paid during the period you were exempt. 2009 federal income tax forms File Form 843 (with attachments) with the Department of the Treasury, Internal Revenue Service Center, Ogden, UT 84201-0038. 2009 federal income tax forms Do not use Form 843 to request a refund of Additional Medicare Tax. 2009 federal income tax forms If Additional Medicare Tax was withheld from your pay in error, you can claim a credit for any withheld Additional Medicare Tax against the total tax liability shown on your tax return by filing Form 8959 with Form 1040 or 1040NR. 2009 federal income tax forms If Additional Medicare Tax was withheld in error in a prior year for which you already filed Form 1040 or 1040NR, you must file Form 1040X, Amended U. 2009 federal income tax forms S. 2009 federal income tax forms Individual Income Tax Return, for the prior year in which the wages or compensation were originally received to recover the Additional Medicare Tax withheld in error. 2009 federal income tax forms See the Instructions for Form 1040X. 2009 federal income tax forms Agricultural Workers Agricultural workers temporarily admitted into the United States on H-2A visas are exempt from social security and Medicare taxes on compensation paid to them for services performed in connection with the H-2A visa. 2009 federal income tax forms You can find more information about not having tax withheld at www. 2009 federal income tax forms irs. 2009 federal income tax forms gov/Individuals/International-Taxpayers/Foreign-Agricultural-Workers. 2009 federal income tax forms Self-Employment Tax Self-employment tax is the social security and Medicare taxes for individuals who are self-employed. 2009 federal income tax forms Nonresident aliens are not subject to self-employment tax unless an international social security agreement in effect determines that they are covered under the U. 2009 federal income tax forms S. 2009 federal income tax forms social security system. 2009 federal income tax forms Residents of the U. 2009 federal income tax forms S. 2009 federal income tax forms Virgin Islands, Puerto Rico, Guam, the Commonwealth of the Northern Mariana Islands, or American Samoa are considered U. 2009 federal income tax forms S. 2009 federal income tax forms residents for this purpose and are subject to the self-employment tax. 2009 federal income tax forms Resident aliens must pay self-employment tax under the same rules that apply to U. 2009 federal income tax forms S. 2009 federal income tax forms citizens. 2009 federal income tax forms However, a resident alien employed by an international organization, a foreign government, or a wholly-owned instrumentality of a foreign government is not subject to the self-employment tax on income earned in the United States. 2009 federal income tax forms Self-employment income you receive while you are a resident alien is subject to self-employment tax even if it was paid for services you performed as a nonresident alien. 2009 federal income tax forms Example. 2009 federal income tax forms Bill Jones is an author engaged in the business of writing books. 2009 federal income tax forms Bill had several books published in a foreign country while he was a citizen and resident of that country. 2009 federal income tax forms During 2013, Bill entered the United States as a resident alien. 2009 federal income tax forms After becoming a U. 2009 federal income tax forms S. 2009 federal income tax forms resident, he continued to receive royalties from his foreign publisher. 2009 federal income tax forms Bill reports his income and expenses on the cash basis (he reports income on his tax return when received and deducts expenses when paid). 2009 federal income tax forms Bill's 2013 self-employment income includes the royalties received after he became a U. 2009 federal income tax forms S. 2009 federal income tax forms resident even though the books were published while he was a nonresident alien. 2009 federal income tax forms This royalty income is subject to self-employment tax. 2009 federal income tax forms Reporting self-employment tax. 2009 federal income tax forms   Use Schedule SE (Form 1040) to report and figure your self-employment tax. 2009 federal income tax forms Then enter the tax on Form 1040, line 56, or Form 1040NR, line 54. 2009 federal income tax forms Attach Schedule SE to Form 1040 or Form 1040NR. 2009 federal income tax forms Additional Medicare Tax. 2009 federal income tax forms   Self-employed individuals must pay a 0. 2009 federal income tax forms 9% Additional Medicare Tax on self-employment income that exceeds one of the following threshold amounts (based on your filing status): Married filing jointly — $250,000; Married filing separately — $125,000; Single, Head of household, or Qualifying widow(er) — $200,000. 2009 federal income tax forms   If you have both wages and self-employment income, the threshold amount for applying the Additional Medicare Tax on the self-employment income is reduced (but not below zero) by the amount of wages subject to Additional Medicare Tax. 2009 federal income tax forms A self-employment loss should not be considered for purposes of this tax   If you file Form 1040NR, you must pay Additional Medicare Tax if the total of your wages and your self-employment income was more than $125,000 if married (Box 3, 4, or 5 on page 1 of Form 1040NR), or $200,000 if single or qualifying widow(er) (Box 1, 2, or 6 on page 1 of Form 1040NR). 2009 federal income tax forms   See Form 8959, Additional Medicare Tax, and the Instructions for Form 8959 to determine whether you are required to pay Additional Medicare Tax. 2009 federal income tax forms For more information on Additional Medicare Tax, go to IRS. 2009 federal income tax forms gov and enter “Additional Medicare Tax” in the search box. 2009 federal income tax forms Deduction for employer-equivalent portion of self-employment tax. 2009 federal income tax forms   If you must pay self-employment tax, you can deduct a portion of the self-employment tax paid in figuring your adjusted gross income. 2009 federal income tax forms This deduction is figured on Schedule SE (Form 1040). 2009 federal income tax forms Note. 2009 federal income tax forms No portion of the Additional Medicare Tax is deductible for self-employment tax. 2009 federal income tax forms More information. 2009 federal income tax forms   Get Publication 334, Tax Guide for Small Business, for more information about self-employment tax. 2009 federal income tax forms International Social Security Agreements The United States has entered into social security agreements with foreign countries to coordinate social security coverage and taxation of workers employed for part or all of their working careers in one of the countries. 2009 federal income tax forms These agreements are commonly referred to as totalization agreements. 2009 federal income tax forms Under these agreements, dual coverage and dual contributions (taxes) for the same work are eliminated. 2009 federal income tax forms The agreements generally make sure that social security taxes (including self-employment tax) are paid only to one country. 2009 federal income tax forms Agreements are in effect with the following countries. 2009 federal income tax forms Australia. 2009 federal income tax forms Austria. 2009 federal income tax forms Belgium. 2009 federal income tax forms Canada. 2009 federal income tax forms Chile. 2009 federal income tax forms Czech Republic. 2009 federal income tax forms Denmark. 2009 federal income tax forms Finland. 2009 federal income tax forms France. 2009 federal income tax forms Germany. 2009 federal income tax forms Greece. 2009 federal income tax forms Ireland. 2009 federal income tax forms Italy. 2009 federal income tax forms Japan. 2009 federal income tax forms Korea, South. 2009 federal income tax forms Luxembourg. 2009 federal income tax forms The Netherlands. 2009 federal income tax forms Norway. 2009 federal income tax forms Poland. 2009 federal income tax forms Portugal. 2009 federal income tax forms Spain. 2009 federal income tax forms Sweden. 2009 federal income tax forms Switzerland. 2009 federal income tax forms The United Kingdom. 2009 federal income tax forms Agreements with other countries are expected to enter into force in the future. 2009 federal income tax forms Employees. 2009 federal income tax forms   Generally, under these agreements, you are subject to social security taxes only in the country where you are working. 2009 federal income tax forms However, if you are temporarily sent to work for the same employer in the United States and your pay would normally be subject to social security taxes in both countries, most agreements provide that you remain covered only by the social security system of the country from which you were sent. 2009 federal income tax forms You can get more information on any agreement by contacting the U. 2009 federal income tax forms S. 2009 federal income tax forms Social Security Administration at the address given later. 2009 federal income tax forms If you have access to the Internet, you can get more information at www. 2009 federal income tax forms socialsecurity. 2009 federal income tax forms gov/international. 2009 federal income tax forms   To establish that your pay is subject only to foreign social security taxes and is exempt from U. 2009 federal income tax forms S. 2009 federal income tax forms social security taxes (including the Medicare tax) under an agreement, you or your employer should request a certificate of coverage from the appropriate agency of the foreign country. 2009 federal income tax forms This will usually be the same agency to which you or your employer pays your foreign social security taxes. 2009 federal income tax forms The foreign agency will be able to tell you what information is needed for them to issue the certificate. 2009 federal income tax forms Your employer should keep a copy of the certificate because it may be needed to show why you are exempt from U. 2009 federal income tax forms S. 2009 federal income tax forms social security taxes. 2009 federal income tax forms Only wages paid on or after the effective date of the agreement can be exempt from U. 2009 federal income tax forms S. 2009 federal income tax forms social security taxes. 2009 federal income tax forms    Some of the countries with which the United States has agreements will not issue certificates of coverage. 2009 federal income tax forms In this case, either you or your employer should request a statement that your wages are not covered by the U. 2009 federal income tax forms S. 2009 federal income tax forms social security system. 2009 federal income tax forms Request the statement from the following address. 2009 federal income tax forms U. 2009 federal income tax forms S. 2009 federal income tax forms Social Security Administration Office of International Programs P. 2009 federal income tax forms O. 2009 federal income tax forms Box 17741 Baltimore, MD 21235-7741 Self-employed individuals. 2009 federal income tax forms   Under most agreements, self-employed individuals are covered by the social security system of the country where they reside. 2009 federal income tax forms However, under some agreements, you may be exempt from U. 2009 federal income tax forms S. 2009 federal income tax forms self-employment tax if you temporarily transfer your business activity to or from the United States. 2009 federal income tax forms   If you believe that your self-employment income is subject only to U. 2009 federal income tax forms S. 2009 federal income tax forms self-employment tax and is exempt from foreign social security taxes, request a certificate of coverage from the U. 2009 federal income tax forms S. 2009 federal income tax forms Social Security Administration at the address given earlier. 2009 federal income tax forms This certificate will establish your exemption from foreign social security taxes. 2009 federal income tax forms   To establish that your self-employment income is subject only to foreign social security taxes and is exempt from U. 2009 federal income tax forms S. 2009 federal income tax forms self-employment tax, request a certificate of coverage from the appropriate agency of the foreign country. 2009 federal income tax forms If the foreign country will not issue the certificate, you should request a statement that your income is not covered by the U. 2009 federal income tax forms S. 2009 federal income tax forms social security system. 2009 federal income tax forms Request it from the U. 2009 federal income tax forms S. 2009 federal income tax forms Social Security Administration at the address given earlier. 2009 federal income tax forms Attach a photocopy of either statement to Form 1040 each year you are exempt. 2009 federal income tax forms Also print “Exempt, see attached statement” on the line for self-employment tax. 2009 federal income tax forms Estimated Tax Form 1040-ES (NR) You may have income from which no U. 2009 federal income tax forms S. 2009 federal income tax forms income tax is withheld. 2009 federal income tax forms Or the amount of tax withheld may be less than the income tax you estimate you will owe at the end of the year. 2009 federal income tax forms If so, you may have to pay estimated tax. 2009 federal income tax forms Generally, you must make estimated tax payments for 2014 if you expect to owe at least $1,000 in tax and you expect your withholding and certain refundable credits to be less than the smaller of: 90% of the tax to be shown on your 2014 income tax return, or 100% of the tax shown on your 2013 income tax return (if your 2013 return covered all 12 months of the year). 2009 federal income tax forms If your adjusted gross income for 2013 was more than $150,000 ($75,000 if your filing status for 2014 is married filing separately), substitute 110% for 100% in (2) above if you are not a farmer or fisherman. 2009 federal income tax forms Item (2) does not apply if you did not file a 2013 return. 2009 federal income tax forms A nonresident alien should use Form 1040-ES (NR) to figure and pay estimated tax. 2009 federal income tax forms If you pay by check, make it payable to the "United States Treasury. 2009 federal income tax forms " How to estimate your tax for 2014. 2009 federal income tax forms   If you filed a 2013 return on Form 1040NR or Form 1040NR-EZ and expect your income, number of exemptions, and total deductions for 2014 to be nearly the same, you should use your 2013 return as a guide to complete the Estimated Tax Worksheet in the Form 1040-ES (NR) instructions. 2009 federal income tax forms If you did not file a return for 2013, or if your income, exemptions, deductions, or credits will be different for 2014, you must estimate these amounts. 2009 federal income tax forms Figure your estimated tax liability using the Tax Rate Schedule in the 2014 Form 1040-ES (NR) instructions for your filing status. 2009 federal income tax forms Note. 2009 federal income tax forms If you expect to be a resident of Puerto Rico during the entire year, use Form 1040-ES or Formulario 1040-ES (PR). 2009 federal income tax forms When to pay estimated tax. 2009 federal income tax forms   Make your first estimated tax payment by the due date for filing the previous year's Form 1040NR or Form 1040NR-EZ. 2009 federal income tax forms If you have wages subject to the same withholding rules that apply to U. 2009 federal income tax forms S. 2009 federal income tax forms citizens, you must file Form 1040NR or Form 1040NR-EZ and make your first estimated tax payment by April 15, 2014. 2009 federal income tax forms If you do not have wages subject to withholding, file your income tax return and make your first estimated tax payment by June 16, 2014. 2009 federal income tax forms   If your first estimated tax payment is due April 15, 2014, you can pay your estimated tax in full at that time or in four equal installments by the dates shown next. 2009 federal income tax forms 1st installment April 15, 2014 2nd installment June 16, 2014 3rd installment Sept. 2009 federal income tax forms 15, 2014 4th installment Jan. 2009 federal income tax forms 15, 2015 If your first payment is not due until June 16, 2014, you can pay your estimated tax in full at that time or: ½ of your estimated tax by June 16, 2014, 1/4 of the tax by September 15, 2014, and 1/4 by January 15, 2015. 2009 federal income tax forms    You do not have to make the payment due January 15, 2015, if you file your 2014 Form 1040NR or 1040NR-EZ by February 2, 2015, and pay the entire balance due with your return. 2009 federal income tax forms Fiscal year. 2009 federal income tax forms   If your return is not on a calendar year basis, your due dates are the 15th day of the 4th, 6th, and 9th months of your fiscal year, and the 1st month of the following fiscal year. 2009 federal income tax forms If any date falls on a Saturday, Sunday, or legal holiday, use the next day that is not a Saturday, Sunday, or legal holiday. 2009 federal income tax forms Changes in income, deductions, or exemptions. 2009 federal income tax forms   Even if you are not required to make an estimated tax payment in April or June, your circumstances may change so that you will have to make estimated tax payments later. 2009 federal income tax forms This can happen if you receive additional income or if any of your deductions are reduced or eliminated. 2009 federal income tax forms If so, see the instructions for Form 1040-ES (NR) and Publication 505 for information on figuring your estimated tax. 2009 federal income tax forms Amended estimated tax. 2009 federal income tax forms   If, after you have made estimated tax payments, you find your estimated tax is substantially increased or decreased because of a change in your income or exemptions, you should adjust your remaining estimated tax payments. 2009 federal income tax forms To do this, see the instructions for Form 1040-ES (NR) and Publication 505. 2009 federal income tax forms Penalty for failure to pay estimated income tax. 2009 federal income tax forms   You will be subject to a penalty for underpayment of installments of estimated tax except in certain situations. 2009 federal income tax forms These situations are explained on Form 2210, Underpayment of Estimated Tax by Individuals, Estates, and Trusts. 2009 federal income tax forms Prev  Up  Next   Home   More Online Publications
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The 2009 Federal Income Tax Forms

2009 federal income tax forms 1. 2009 federal income tax forms   Filing and Paying Business Taxes Table of Contents Introduction Useful Items - You may want to see: Identification NumbersNew EIN. 2009 federal income tax forms Employee. 2009 federal income tax forms Other payee. 2009 federal income tax forms Income TaxDo I Have To File an Income Tax Return? How Do I File? IRS e-file (Electronic Filing) When Is My Tax Return Due? How Do I Pay Income Tax? Self-Employment (SE) TaxHow to become insured under social security. 2009 federal income tax forms Earning credits in 2013 and 2014. 2009 federal income tax forms Employment Taxes Excise Taxes Information ReturnsWaiver of penalties. 2009 federal income tax forms Penalties. 2009 federal income tax forms Introduction This chapter explains the business taxes you may have to pay and the forms you may have to file. 2009 federal income tax forms It also discusses taxpayer identification numbers. 2009 federal income tax forms Table 1-1 lists the benefits of filing electronically. 2009 federal income tax forms Table 1-2 lists the federal taxes you may have to pay, their due dates, and the forms you use to report them. 2009 federal income tax forms Table 1-3 provides checklists that highlight the typical forms and schedules you may need to file if you ever go out of business. 2009 federal income tax forms You may want to get Publication 509, Tax Calendars. 2009 federal income tax forms It has tax calendars that tell you when to file returns and make tax payments. 2009 federal income tax forms Useful Items - You may want to see: Publication 505 Tax Withholding and Estimated Tax Form (and Instructions) 1040 U. 2009 federal income tax forms S. 2009 federal income tax forms Individual Income Tax Return 1040-ES Estimated Tax for Individuals Sch C (Form 1040) Profit or Loss From Business Sch C-EZ (Form 1040) Net Profit From Business Sch SE (Form 1040) Self-Employment Tax See chapter 12 for information about getting publications and forms. 2009 federal income tax forms Identification Numbers This section explains three types of taxpayer identification numbers, who needs them, when to use them, and how to get them. 2009 federal income tax forms Social security number (SSN). 2009 federal income tax forms   Generally, use your SSN as your taxpayer identification number. 2009 federal income tax forms You must put this number on each of your individual income tax forms, such as Form 1040 and its schedules. 2009 federal income tax forms   To apply for an SSN, use Form SS-5, Application for a Social Security Card. 2009 federal income tax forms This form is available at Social Security Administration (SSA) offices or by calling 1-800-772-1213. 2009 federal income tax forms It is also available from the SSA website at www. 2009 federal income tax forms socialsecurity. 2009 federal income tax forms gov. 2009 federal income tax forms Individual taxpayer identification number (ITIN). 2009 federal income tax forms   The IRS will issue an ITIN if you are a nonresident or resident alien and you do not have and are not eligible to get an SSN. 2009 federal income tax forms In general, if you need to obtain an ITIN, you must attach Form W-7, Application for IRS Individual Taxpayer Identification Number, with your signed, original, completed tax return and any other required documentation and mail them to the following address. 2009 federal income tax forms  Internal Revenue Service ITIN Operation P. 2009 federal income tax forms O. 2009 federal income tax forms Box 149342 Austin, TX 78714-9342 The exceptions are covered in detail in the instructions for Form W-7. 2009 federal income tax forms If you must include another person's SSN on your return and that person does not have and cannot get an SSN, enter that person's ITIN. 2009 federal income tax forms The application is also available in Spanish. 2009 federal income tax forms The form is available at IRS. 2009 federal income tax forms gov or you can call 1-800-829-3676 to order the form. 2009 federal income tax forms    An ITIN is for tax use only. 2009 federal income tax forms It does not entitle the holder to social security benefits or change the holder's employment or immigration status. 2009 federal income tax forms Employer identification number (EIN). 2009 federal income tax forms   You must also have an EIN to use as a taxpayer identification number if you do either of the following. 2009 federal income tax forms Pay wages to one or more employees. 2009 federal income tax forms File pension or excise tax returns. 2009 federal income tax forms   If you must have an EIN, include it along with your SSN on your Schedule C or C-EZ. 2009 federal income tax forms   You can apply for an EIN: Online by clicking on the Employer ID Numbers (EINs) link at www. 2009 federal income tax forms irs. 2009 federal income tax forms gov/businesses/small. 2009 federal income tax forms The EIN is issued immediately once the application information is validated. 2009 federal income tax forms By telephone at 1-800-829-4933. 2009 federal income tax forms By mailing or faxing Form SS-4, Application for Employer Identification Number. 2009 federal income tax forms New EIN. 2009 federal income tax forms   You may need to get a new EIN if either the form or the ownership of your business changes. 2009 federal income tax forms For more information, see Publication 1635, Understanding Your EIN. 2009 federal income tax forms When you need identification numbers of other persons. 2009 federal income tax forms   In operating your business, you will probably make certain payments you must report on information returns. 2009 federal income tax forms These payments are discussed under Information Returns, later in this chapter. 2009 federal income tax forms You must give the recipient of these payments (the payee) a statement showing the total amount paid during the year. 2009 federal income tax forms You must include the payee's identification number and your identification number on the returns and statements. 2009 federal income tax forms Employee. 2009 federal income tax forms   If you have employees, you must get an SSN from each of them. 2009 federal income tax forms Record the name and SSN of each employee exactly as they are shown on the employee's social security card. 2009 federal income tax forms If the employee's name is not correct as shown on the card, the employee should request a new card from the SSA. 2009 federal income tax forms This may occur if the employee's name was changed due to marriage or divorce. 2009 federal income tax forms   Form W-4, Employee's Withholding Allowance Certificate, is completed by each employee so the correct federal income tax can be withheld from their pay. 2009 federal income tax forms   If your employee does not have an SSN, he or she should file Form SS-5 with the SSA. 2009 federal income tax forms Other payee. 2009 federal income tax forms   If you make payments to someone who is not your employee and you must report the payments on an information return, get that person's SSN. 2009 federal income tax forms If you must report payments to an organization, such as a corporation or partnership, you must get its EIN. 2009 federal income tax forms   To get the payee's SSN or EIN, use Form W-9, Request for Taxpayer Identification Number and Certification. 2009 federal income tax forms   A payee who does not provide you with an identification number may be subject to backup withholding. 2009 federal income tax forms For information on backup withholding, see the Form W-9 instructions and the General Instructions for Certain Information Returns. 2009 federal income tax forms Income Tax This part explains whether you have to file an income tax return and when you file it. 2009 federal income tax forms It also explains how you pay the tax. 2009 federal income tax forms Do I Have To File an Income Tax Return? You have to file an income tax return for 2013 if your net earnings from self-employment were $400 or more. 2009 federal income tax forms If your net earnings from self-employment were less than $400, you still have to file an income tax return if you meet any other filing requirement listed in the Form 1040 instructions. 2009 federal income tax forms How Do I File? File your income tax return on Form 1040 and attach Schedule C or Schedule C-EZ. 2009 federal income tax forms Enter the net profit or loss from Schedule C or Schedule C-EZ on page 1 of Form 1040. 2009 federal income tax forms Use Schedule C to figure your net profit or loss from your business. 2009 federal income tax forms If you operated more than one business as a sole proprietorship, you must attach a separate Schedule C for each business. 2009 federal income tax forms You can use the simpler Schedule C-EZ if you operated only one business as a sole proprietorship, you did not have a net loss, and you meet the other requirements listed in Part I of the schedule. 2009 federal income tax forms IRS e-file (Electronic Filing) Please click here for the text description of the image. 2009 federal income tax forms E-file logo You may be able to file your tax returns electronically using an IRS e-file option. 2009 federal income tax forms Table 1-1 lists the benefits of IRS e-file. 2009 federal income tax forms IRS e-file uses automation to replace most of the manual steps needed to process paper returns. 2009 federal income tax forms As a result, the processing of e-file returns is faster and more accurate than the processing of paper returns. 2009 federal income tax forms As with a paper return, you are responsible for making sure your return contains accurate information and is filed on time. 2009 federal income tax forms Using e-file does not affect your chances of an IRS examination of your return. 2009 federal income tax forms You can file most commonly used business forms using IRS e-file. 2009 federal income tax forms For more information, visit IRS. 2009 federal income tax forms gov. 2009 federal income tax forms Electronic signatures. 2009 federal income tax forms   Paperless filing is easier than you think and it's available to most taxpayers who file electronically—including those first-time filers who were 16 or older at the end of 2013. 2009 federal income tax forms If you file electronically using tax preparation software or a tax professional, you will participate in the Self-Select PIN (personal identification number) program. 2009 federal income tax forms If you are married filing jointly, you and your spouse will each need to create a PIN and enter these PINs as your electronic signatures. 2009 federal income tax forms    To create a PIN, you must know your adjusted gross income (AGI) from your originally filed 2012 income tax return (not from an amended return, Form 1040X, or any math error notice from the IRS). 2009 federal income tax forms You will also need to provide your date of birth (DOB). 2009 federal income tax forms Make sure your DOB is accurate and matches the information on record with the Social Security Administration before you e-file. 2009 federal income tax forms To do this, check your annual Social Security Statement. 2009 federal income tax forms   With a Self-Select PIN, there is nothing to sign and nothing to mail—not even your Forms W-2. 2009 federal income tax forms For more details on the Self-Select PIN program, visit IRS. 2009 federal income tax forms gov. 2009 federal income tax forms State returns. 2009 federal income tax forms   In most states, you can file an electronic state return simultaneously with your federal return. 2009 federal income tax forms For more information, check with your local IRS office, state tax agency, tax professional, or IRS. 2009 federal income tax forms gov. 2009 federal income tax forms Refunds. 2009 federal income tax forms   You can have your refund check mailed to you, or you can have your refund deposited directly to your checking or savings account. 2009 federal income tax forms   With e-file, your refund will be issued in half the time as when filing on paper. 2009 federal income tax forms Most refunds are issued within 3 weeks. 2009 federal income tax forms If you choose Direct Deposit, you can receive your refund in as few as 10 days. 2009 federal income tax forms Offset against debts. 2009 federal income tax forms   As with a paper return, you may not get all of your refund if you owe certain past-due amounts, such as federal tax, state tax, a student loan, or child support. 2009 federal income tax forms You will be notified if the refund you claimed has been offset against your debts. 2009 federal income tax forms Refund inquiries. 2009 federal income tax forms   You can check the status of your refund if it has been at least 24 hours (4 weeks if you mailed a paper return) from the date you filed your return. 2009 federal income tax forms Be sure to have a copy of your tax return available because you will need to know the filing status, the first social security number shown on the return, and the exact whole-dollar amount of the refund. 2009 federal income tax forms To check on your refund, do one of the following. 2009 federal income tax forms Go to IRS. 2009 federal income tax forms gov and click on Where's My Refund. 2009 federal income tax forms Call 1-800-829-4477 for automated refund information, and follow the recorded instructions. 2009 federal income tax forms Call 1-800-829-1954 during the hours shown in your form instructions. 2009 federal income tax forms Balance due. 2009 federal income tax forms   If you owe tax, you must pay it by April 15, 2014, to avoid late-payment penalties and interest. 2009 federal income tax forms You can make your payment electronically by scheduling an electronic funds withdrawal from your checking or savings account or by credit card. 2009 federal income tax forms Using an Authorized IRS e-file Provider Many tax professionals can electronically file paperless returns for their clients. 2009 federal income tax forms You have two options. 2009 federal income tax forms You can prepare your return, take it to an authorized IRS e-file provider, and have the provider transmit it electronically to the IRS. 2009 federal income tax forms You can have an authorized IRS e-file provider prepare your return and transmit it for you electronically. 2009 federal income tax forms You will be asked to complete Form 8879, IRS e-file Signature Authorization, to authorize the provider to enter your self-selected PIN on your return. 2009 federal income tax forms Depending on the provider and the specific services requested, a fee may be charged. 2009 federal income tax forms To find an authorized IRS e-file provider near you, go to IRS. 2009 federal income tax forms gov or look for an “Authorized IRS e-file Provider” sign. 2009 federal income tax forms Using Your Personal Computer A computer with Internet access is all you need to file your tax return using IRS e-file. 2009 federal income tax forms When you use your personal computer, you can e-file your return from your home any time of the day or night. 2009 federal income tax forms Sign your return electronically using a self-selected PIN to complete the process. 2009 federal income tax forms There is no signature form to submit or Forms W-2 to send in. 2009 federal income tax forms Free Internet filing options. 2009 federal income tax forms   More taxpayers can now prepare and e-file their individual income tax returns free using commercial tax preparation software accessible through IRS. 2009 federal income tax forms gov or www. 2009 federal income tax forms usa. 2009 federal income tax forms gov. 2009 federal income tax forms The IRS is partnering with the tax software industry to offer free preparation and filing services to a significant number of taxpayers. 2009 federal income tax forms Security and privacy certificate programs will assure tax data is safe and secure. 2009 federal income tax forms To see if you qualify for these services, visit the Return Preparation and Filing Options page at IRS. 2009 federal income tax forms gov. 2009 federal income tax forms   If you cannot use the free services, you can buy tax preparation software at various electronics stores or computer and office supply stores. 2009 federal income tax forms You can also download software from the Internet or prepare and file your return completely online by using tax preparation software available on the Internet. 2009 federal income tax forms Filing Through Employers and Financial Institutions Some businesses offer free e-file to their employees, members, or customers. 2009 federal income tax forms Others offer it for a fee. 2009 federal income tax forms Ask your employer or financial institution if they offer IRS e-file as an employee, member, or customer benefit. 2009 federal income tax forms Free Help With Your Return Free help in preparing your return is available nationwide from IRS-trained volunteers. 2009 federal income tax forms The Volunteer Income Tax Assistance (VITA) program is designed to help low-income taxpayers, and the Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 or older with their tax returns. 2009 federal income tax forms Some locations offer free electronic filing. 2009 federal income tax forms Table 1-1. 2009 federal income tax forms Benefits of IRS e-file Accuracy • Your chance of getting an error notice from the IRS is significantly reduced. 2009 federal income tax forms Security • Your privacy and security are assured. 2009 federal income tax forms Electronic signatures • Create your own personal identification number (PIN) and file a completely paperless return through your tax preparation software or tax professional. 2009 federal income tax forms There is nothing to mail. 2009 federal income tax forms Proof of acceptance • You receive an electronic acknowledgment within 48 hours that the IRS has accepted your return for processing. 2009 federal income tax forms Fast refunds • You get your refund faster with Direct Deposit—in as few as 10 days. 2009 federal income tax forms Free Internet filing options • Use IRS. 2009 federal income tax forms gov to access commercial tax preparation and e-file services available at no cost to eligible taxpayers. 2009 federal income tax forms Electronic payment options • Convenient, safe, and secure electronic payment options are available. 2009 federal income tax forms E-file and pay your taxes in a single step. 2009 federal income tax forms Schedule an electronic funds withdrawal from your checking or savings account (up to and including April 15, 2014) or pay by credit card. 2009 federal income tax forms Federal/State filing • Prepare and file your federal and state tax returns together and double the benefits you get from e-file. 2009 federal income tax forms When Is My Tax Return Due? Form 1040 for calendar year 2013 is due by April 15, 2014. 2009 federal income tax forms If you use a fiscal year (explained in chapter 2), your return is due by the 15th day of the 4th month after the end of your fiscal year. 2009 federal income tax forms If you file late, you may have to pay penalties and interest. 2009 federal income tax forms If you cannot file your return on time, use Form 4868, Application for Automatic Extension of Time To File U. 2009 federal income tax forms S. 2009 federal income tax forms Individual Income Tax Return, to request an automatic 6-month extension. 2009 federal income tax forms For calendar year taxpayers, this will extend the tax filing due date until October 15. 2009 federal income tax forms Filing an extension does not extend the time to pay your taxes, only the time to file the tax return. 2009 federal income tax forms How Do I Pay Income Tax? Federal income tax is a pay-as-you-go tax. 2009 federal income tax forms You must pay it as you earn or receive income during the year. 2009 federal income tax forms An employee usually has income tax withheld from his or her pay. 2009 federal income tax forms If you do not pay your tax through withholding, or do not pay enough tax that way, you might have to pay estimated tax. 2009 federal income tax forms You generally have to make estimated tax payments if you expect to owe taxes, including self-employment tax (discussed later), of $1,000 or more when you file your return. 2009 federal income tax forms Use Form 1040-ES to figure and pay the tax. 2009 federal income tax forms If you do not have to make estimated tax payments, you can pay any tax due when you file your return. 2009 federal income tax forms For more information on estimated tax, see Publication 505, Tax Withholding and Estimated Tax. 2009 federal income tax forms What are my payment options?   You can pay your estimated tax electronically using various options. 2009 federal income tax forms If you pay electronically, there is no need to mail in Form 1040-ES payment vouchers. 2009 federal income tax forms These options include: Paying electronically through the Electronic Federal Tax Payment System (EFTPS). 2009 federal income tax forms Paying by authorizing an electronic funds withdrawal when you file Form 1040 electronically. 2009 federal income tax forms Paying by credit or debit card over the phone or by Internet. 2009 federal income tax forms Other options include crediting an overpayment from your 2013 return to your 2014 estimated tax, or mailing a check or money order with a Form 1040-ES payment voucher. 2009 federal income tax forms EFTPS    To enroll in EFTPS, go to www. 2009 federal income tax forms eftps. 2009 federal income tax forms gov or call 1-800-555-4477. 2009 federal income tax forms When you request a new EIN and you will have a tax obligation, you are automatically enrolled in EFTPS. 2009 federal income tax forms Benefits of EFTPS: The chance of an error in making your payments is reduced. 2009 federal income tax forms You receive immediate confirmation of every transaction. 2009 federal income tax forms Penalty for underpayment of tax. 2009 federal income tax forms   If you did not pay enough income tax and self-employment tax for 2013 by withholding or by making estimated tax payments, you may have to pay a penalty on the amount not paid. 2009 federal income tax forms The IRS will figure the penalty for you and send you a bill. 2009 federal income tax forms Or you can use Form 2210, Underpayment of Estimated Tax by Individuals, Estates, and Trusts, to see if you have to pay a penalty and to figure the penalty amount. 2009 federal income tax forms For more information, see Publication 505. 2009 federal income tax forms Self-Employment (SE) Tax Self-employment tax (SE tax) is a social security and Medicare tax primarily for individuals who work for themselves. 2009 federal income tax forms It is similar to the social security and Medicare taxes withheld from the pay of most wage earners. 2009 federal income tax forms If you earned income as a statutory employee, you do not pay SE tax on that income. 2009 federal income tax forms Social security coverage. 2009 federal income tax forms   Social security benefits are available to self-employed persons just as they are to wage earners. 2009 federal income tax forms Your payments of SE tax contribute to your coverage under the social security system. 2009 federal income tax forms Social security coverage provides you with retirement benefits, disability benefits, survivor benefits, and hospital insurance (Medicare) benefits. 2009 federal income tax forms By not reporting all of your self-employment income, you could cause your social security benefits to be lower when you retire. 2009 federal income tax forms How to become insured under social security. 2009 federal income tax forms   You must be insured under the social security system before you begin receiving social security benefits. 2009 federal income tax forms You are insured if you have the required number of credits (also called quarters of coverage), discussed next. 2009 federal income tax forms Earning credits in 2013 and 2014. 2009 federal income tax forms   For 2013, you received one credit, up to a maximum of four credits, for each $1,160 ($1,200 for 2014) of income subject to social security taxes. 2009 federal income tax forms Therefore, for 2013, if you had income (self-employment and wages) of $4,640 that was subject to social security taxes, you receive four credits ($4,640 ÷ $1,160). 2009 federal income tax forms   For an explanation of the number of credits you must have to be insured and the benefits available to you and your family under the social security program, consult your nearest Social Security Administration (SSA) office. 2009 federal income tax forms    Making false statements to get or to increase social security benefits may subject you to penalties. 2009 federal income tax forms The Social Security Administration (SSA) time limit for posting self-employment income. 2009 federal income tax forms   Generally, the SSA will give you credit only for self-employment income reported on a tax return filed within 3 years, 3 months, and 15 days after the tax year you earned the income. 2009 federal income tax forms If you file your tax return or report a change in your self-employment income after this time limit, the SSA may change its records, but only to remove or reduce the amount. 2009 federal income tax forms The SSA will not change its records to increase your self-employment income. 2009 federal income tax forms Who must pay self-employment tax. 2009 federal income tax forms   You must pay SE tax and file Schedule SE (Form 1040) if either of the following applies. 2009 federal income tax forms Your net earnings from self-employment (excluding church employee income) were $400 or more. 2009 federal income tax forms You had church employee income of $108. 2009 federal income tax forms 28 or more. 2009 federal income tax forms The SE tax rules apply no matter how old you are and even if you are already receiving social security or Medicare benefits. 2009 federal income tax forms SE tax rate. 2009 federal income tax forms   For 2013, the SE tax rate on net earnings is 15. 2009 federal income tax forms 3% (12. 2009 federal income tax forms 4% social security tax plus 2. 2009 federal income tax forms 9% Medicare tax). 2009 federal income tax forms Maximum earnings subject to SE tax. 2009 federal income tax forms   Only the first $113,700 of your combined wages, tips, and net earnings in 2013 is subject to any combination of the 12. 2009 federal income tax forms 4% social security part of SE tax, social security tax, or railroad retirement (tier 1) tax. 2009 federal income tax forms   All your combined wages, tips, and net earnings in 2013 are subject to any combination of the 2. 2009 federal income tax forms 9% Medicare part of SE tax, social security tax, or railroad retirement (tier 1) tax. 2009 federal income tax forms   If wages and tips you receive as an employee are subject to either social security or railroad retirement (tier 1) tax, or both, and total at least $113,700, do not pay the 12. 2009 federal income tax forms 4% social security part of the SE tax on any of your net earnings. 2009 federal income tax forms However, you must pay the 2. 2009 federal income tax forms 9% Medicare part of the SE tax on all your net earnings. 2009 federal income tax forms Deduct one-half of your SE tax as an adjustment to income on line 27 of Form 1040. 2009 federal income tax forms   More information. 2009 federal income tax forms   For information on methods of calculating SE tax, see Chapter 10, Self-Employment Tax. 2009 federal income tax forms Table 1-2. 2009 federal income tax forms Which Forms Must I File? IF you are liable for: THEN use Form: DUE by:1 Income tax 1040 and Schedule C or C-EZ2 15th day of 4th month after end of  tax year. 2009 federal income tax forms Self-employment tax Schedule SE File with Form 1040. 2009 federal income tax forms Estimated tax 1040-ES 15th day of 4th, 6th, and 9th months of tax year, and 15th day of 1st month after the end of tax year. 2009 federal income tax forms Social security and Medicare taxes and income tax withholding 941 or 944 April 30, July 31, October 31, and January 313. 2009 federal income tax forms     See Publication 15. 2009 federal income tax forms Providing information on social security and Medicare taxes and income tax withholding W-2 (to employee)  W-2 and W-3 (to the Social Security Administration) January 313. 2009 federal income tax forms   Last day of February (March 31 if filing electronically)3. 2009 federal income tax forms Federal unemployment (FUTA) tax 940 January 313. 2009 federal income tax forms     April 30, July 31, October 31, and January 31, but only if the liability for unpaid tax is more than $500. 2009 federal income tax forms Filing information returns for payments to nonemployees and transactions with other persons See Information Returns Forms 1099 – to the recipient by January 31 and to the IRS by February 28 (March 31 if filing electronically). 2009 federal income tax forms     Other forms – see the General Instructions for Certain Information Returns. 2009 federal income tax forms Excise tax See Excise Taxes See the instructions to the forms. 2009 federal income tax forms 1 If a due date falls on a Saturday, Sunday, or legal holiday, file by the next day that is not a Saturday, Sunday, or legal holiday. 2009 federal income tax forms For more information, see Publication 509, Tax Calendars. 2009 federal income tax forms 2 File a separate schedule for each business. 2009 federal income tax forms 3 See the form instructions if you go out of business, change the form of your business, or stop paying wages. 2009 federal income tax forms     Employment Taxes If you have employees, you will need to file forms to report employment taxes. 2009 federal income tax forms Employment taxes include the following items. 2009 federal income tax forms Social security and Medicare taxes. 2009 federal income tax forms Federal income tax withholding. 2009 federal income tax forms Federal unemployment (FUTA) tax. 2009 federal income tax forms For more information, see Publication 15 (Circular E), Employer's Tax Guide. 2009 federal income tax forms That publication explains your tax responsibilities as an employer. 2009 federal income tax forms To help you determine whether the people working for you are your employees, see Publication 15-A, Employer's Supplemental Tax Guide. 2009 federal income tax forms That publication has information to help you determine whether an individual is an independent contractor or an employee. 2009 federal income tax forms If you incorrectly classify an employee as an independent contractor, you may be held liable for employment taxes for that worker plus a penalty. 2009 federal income tax forms An independent contractor is someone who is self-employed. 2009 federal income tax forms You do not generally have to withhold or pay any taxes on payments made to an independent contractor. 2009 federal income tax forms Excise Taxes This section identifies some of the excise taxes you may have to pay and the forms you have to file if you do any of the following. 2009 federal income tax forms Manufacture or sell certain products. 2009 federal income tax forms Operate certain kinds of businesses. 2009 federal income tax forms Use various kinds of equipment, facilities, or products. 2009 federal income tax forms Receive payment for certain services. 2009 federal income tax forms For more information on excise taxes, see Publication 510, Excise Taxes. 2009 federal income tax forms Form 720. 2009 federal income tax forms   The federal excise taxes reported on Form 720, Quarterly Federal Excise Tax Return, consist of several broad categories of taxes, including the following. 2009 federal income tax forms Environmental taxes on the sale or use of ozone-depleting chemicals and imported products containing or manufactured with these chemicals. 2009 federal income tax forms Communications and air transportation taxes. 2009 federal income tax forms Fuel taxes. 2009 federal income tax forms Tax on the first retail sale of heavy trucks, trailers, and tractors. 2009 federal income tax forms Manufacturers taxes on the sale or use of a variety of different articles. 2009 federal income tax forms Tax on indoor tanning services. 2009 federal income tax forms Form 2290. 2009 federal income tax forms   There is a federal excise tax on the use of certain trucks, truck tractors, and buses on public highways. 2009 federal income tax forms The tax applies to vehicles having a taxable gross weight of 55,000 pounds or more. 2009 federal income tax forms Report the tax on Form 2290, Heavy Highway Vehicle Use Tax Return. 2009 federal income tax forms For more information, see the Instructions for Form 2290. 2009 federal income tax forms Depositing excise taxes. 2009 federal income tax forms   If you have to file a quarterly excise tax return on Form 720, you may have to deposit your excise taxes before the return is due. 2009 federal income tax forms For details on depositing excise taxes, see the Instructions for Form 720. 2009 federal income tax forms Information Returns If you make or receive payments in your business, you may have to report them to the IRS on information returns. 2009 federal income tax forms The IRS compares the payments shown on the information returns with each person's income tax return to see if the payments were included in income. 2009 federal income tax forms You must give a copy of each information return you are required to file to the recipient or payer. 2009 federal income tax forms In addition to the forms described below, you may have to use other returns to report certain kinds of payments or transactions. 2009 federal income tax forms For more details on information returns and when you have to file them, see the General Instructions for Certain Information Returns. 2009 federal income tax forms Form 1099-MISC. 2009 federal income tax forms   Use Form 1099-MISC, Miscellaneous Income, to report certain payments you make in your business. 2009 federal income tax forms These payments include the following items. 2009 federal income tax forms Payments of $600 or more for services performed for your business by people not treated as your employees, such as fees to subcontractors, attorneys, accountants, or directors. 2009 federal income tax forms Rent payments of $600 or more, other than rents paid to real estate agents. 2009 federal income tax forms Prizes and awards of $600 or more that are not for services, such as winnings on TV or radio shows. 2009 federal income tax forms Royalty payments of $10 or more. 2009 federal income tax forms Payments to certain crew members by operators of fishing boats. 2009 federal income tax forms You also use Form 1099-MISC to report your sales of $5,000 or more of consumer goods to a person for resale anywhere other than in a permanent retail establishment. 2009 federal income tax forms Form W-2. 2009 federal income tax forms   You must file Form W-2, Wage and Tax Statement, to report payments to your employees, such as wages, tips, and other compensation, withheld income, social security, and Medicare taxes. 2009 federal income tax forms You can file Form W-2 online. 2009 federal income tax forms For more information about Form W-2, see the General Instructions for Forms W-2 and W-3. 2009 federal income tax forms Penalties. 2009 federal income tax forms   The law provides for the following penalties if you do not file Form 1099-MISC or Form W-2 or do not correctly report the information. 2009 federal income tax forms For more information, see the General Instructions for Certain Information Returns. 2009 federal income tax forms Failure to file information returns. 2009 federal income tax forms This penalty applies if you do not file information returns by the due date, do not include all required information, or report incorrect information. 2009 federal income tax forms Failure to furnish correct payee statements. 2009 federal income tax forms This penalty applies if you do not furnish a required statement to a payee by the required date, do not include all required information, or report incorrect information. 2009 federal income tax forms Waiver of penalties. 2009 federal income tax forms   These penalties will not apply if you can show that the failure was due to reasonable cause and not willful neglect. 2009 federal income tax forms   In addition, there is no penalty for failure to include all required information, or for including incorrect information, on a de minimis (small) number of information returns if you correct the errors by August 1 of the year the returns are due. 2009 federal income tax forms (A de minimis number of returns is the greater of 10 or ½ of 1% of the total number of returns you are required to file for the year. 2009 federal income tax forms ) Form 8300. 2009 federal income tax forms   You must file Form 8300, Report of Cash Payments Over $10,000 Received in a Trade or Business, if you receive more than $10,000 in cash in one transaction, or two or more related business transactions. 2009 federal income tax forms Cash includes U. 2009 federal income tax forms S. 2009 federal income tax forms and foreign coin and currency. 2009 federal income tax forms It also includes certain monetary instruments such as cashier's and traveler's checks and money orders. 2009 federal income tax forms Cash does not include a check drawn on an individual's personal account (personal check). 2009 federal income tax forms For more information, see Publication 1544, Reporting Cash Payments of Over $10,000 (Received in a Trade or Business). 2009 federal income tax forms Penalties. 2009 federal income tax forms   There are civil and criminal penalties, including up to 5 years in prison, for not filing Form 8300, filing (or causing the filing of) a false or fraudulent Form 8300, or structuring a transaction to evade reporting requirements. 2009 federal income tax forms Table 1-3. 2009 federal income tax forms Going Out of Business Checklists (Note. 2009 federal income tax forms The following checklists highlight the typical final forms and schedules you may need to file if you ever go out of business. 2009 federal income tax forms For more information, see the instructions for the listed forms. 2009 federal income tax forms ) IF you are liable for:   THEN you may need to: Income tax □ File Schedule C or C-EZ with your Form 1040 for the year in which you go out of business. 2009 federal income tax forms   □ File Form 4797 with your Form 1040 for each year in which you sell or exchange property used in your business or in which the business use of certain section 179 or listed property drops to 50% or less. 2009 federal income tax forms   □ File Form 8594 with your Form 1040 if you sold your business. 2009 federal income tax forms Self-employment tax □ File Schedule SE with your Form 1040 for the year in which you go out of business. 2009 federal income tax forms Employment taxes □ File Form 941 (or Form 944) for the calendar quarter in which you make final wage payments. 2009 federal income tax forms Note. 2009 federal income tax forms Do not forget to check the box and enter the date final wages were paid on line 15 of Form 941 or line 14 of Form 944. 2009 federal income tax forms   □ File Form 940 for the calendar year in which final wages were paid. 2009 federal income tax forms Note. 2009 federal income tax forms Do not forget to check box d, Final: Business closed or stopped paying wages, under Type of Return. 2009 federal income tax forms Information returns □ Provide Forms W-2 to your employees for the calendar year in which you make final wage payments. 2009 federal income tax forms Note. 2009 federal income tax forms These forms are generally due by the due date of your final Form 941 or Form 944. 2009 federal income tax forms   □ File Form W-3 to file Forms W-2. 2009 federal income tax forms Note. 2009 federal income tax forms These forms are generally due within 1 month after the due date of your final Form 941 or Form 944. 2009 federal income tax forms   □ Provide Forms 1099-MISC to each person to whom you have paid at least $600 for services (including parts and materials) during the calendar year in which you go out of business. 2009 federal income tax forms   □ File Form 1096 to file Forms 1099-MISC. 2009 federal income tax forms Prev  Up  Next   Home   More Online Publications