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

1. Get Answers

Your online questions are customized to your unique tax situation.

2. Maximize your Refund

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

3. E-File for FREE

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

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

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

2011 Irs Forms Publications

Ez Form OnlineCopy 2011 TaxesMilitary Tax Help2012 Federal 1040 Tax FormsState Tax Filing2011 1040ez InstructionsTurbo Tax 1040ezFilelate ComIrs 1040 Ez Form 2011How To Fill Out 1040xHow Do You Do An Amendment To Your Tax Return2012 Tax Forms 1040ezHow To File A Amended Tax ReturnWhere Can I File 2012 Taxes Online FreeFile 2007 TaxesMichigan Tax Forms 1040ezFile My State Tax Return FreeHow To File An Amended Tax ReturnFree 2007 Tax FilingState Income Tax RatesFree Income Tax SitesIrs GovFree Tax Filing For 2010Irs 2012 Form 1040aFile State Returns For FreeFiling An Amended Tax ReturnState Income Tax RateFree Tax ReturnsUnemployed Tax ReturnMass Income State Tax FormsFile 2009 Tax Return TurbotaxEz Tax Form2007 Free Tax Software2011 Tax Tables2012 State Tax FormsH&r Block Advantage E FileIrs Forms For 2009How To File TaxesIrs Tax Forms 1040ezCan You File State Taxes For Free

2011 Irs Forms Publications

2011 irs forms publications 18. 2011 irs forms publications   Appendix This appendix contains models of the certificates, waivers, reports, and statements discussed in Part One. 2011 irs forms publications Model Certificate A   STATEMENT OF SUBSEQUENT SELLER     1. 2011 irs forms publications                 Name, address, and employer identification number of seller in subsequent sale             2. 2011 irs forms publications                 Name, address, and employer identification number of the buyer in subsequent sale             3. 2011 irs forms publications         Date and location of subsequent sale             4. 2011 irs forms publications         Volume and type of taxable fuel sold               The undersigned seller (“Seller”) has received the copy of the first taxpayer's report provided with this statement in     connection with Seller's purchase of the taxable fuel described in this statement. 2011 irs forms publications       Under penalties of perjury, Seller declares that Seller has examined this statement, including any accompanying     schedules and statements, and, to the best of Seller's knowledge and belief, they are true, correct and complete. 2011 irs forms publications                   Signature and date signed                   Printed or typed name of person signing this report                   Title—   Model Certificate B   FIRST TAXPAYER'S REPORT   1. 2011 irs forms publications                     First Taxpayer's name, address and employer identification number     2. 2011 irs forms publications                     Name, address, and employer identification number of the buyer of the taxable fuel subject to tax     3. 2011 irs forms publications           Date and location of removal, entry, or sale       4. 2011 irs forms publications           Volume and type of taxable fuel removed, entered or sold     5. 2011 irs forms publications Check type of taxable event:         Removal from refinery         Entry into United States         Bulk transfer from terminal by unregistered position holder       Bulk transfer not received at an approved terminal       Sale within the bulk transfer/terminal system       Removal at the terminal rack         Removal or sale by the blender                   6. 2011 irs forms publications           Amount of federal excise tax paid on account of the removal, entry, or sale                   The undersigned taxpayer (“Taxpayer”) has not received, and will not claim, a credit with respect to, or a refund of, the tax     on the taxable fuel to which this form relates. 2011 irs forms publications       Under penalties of perjury, Taxpayer declares that Taxpayer has examined this statement, including any accompanying     schedules and statements, and to the best of Taxpayer's knowledge and belief, they are true, correct and complete. 2011 irs forms publications             Signature and date signed               Printed or typed name of person signing this report               Title     Model Certificate C   NOTIFICATION CERTIFICATE OF TAXABLE FUEL REGISTRANT                           Name, address, and employer identification number of person receiving certificate       The undersigned taxable registrant (“Registrant”) hereby certifies under penalties of perjury that Registrant is registered     by the Internal Revenue Service with registration number and that Registrant's registration has not     been revoked or suspended by the Internal Revenue Service. 2011 irs forms publications                 Registrant understands that the fraudulent use of this certificate may subject Registrant and all parties making such     fraudulent use of this certificate to a fine or imprisonment, or both, together with the costs of prosecution. 2011 irs forms publications                       Signature and date signed                         Printed or typed name of person signing                         Title of person signing                         Name of Registrant                         Employer identification number                         Address of Registrant     Model Certificate D   CERTIFICATE OF PERSON BUYING GASOLINE BLENDSTOCKS FOR USE OTHER THAN IN THE PRODUCTION OF FINISHED GASOLINE     (To support tax-free sales (other than LUST) under section 4081 of the Internal Revenue Code. 2011 irs forms publications )                 Name, address, and employer identification number of seller       The undersigned buyer (“Buyer”) hereby certifies the following under penalties of perjury:       The gasoline blendstocks to which this certificate relates will not be used to produce finished gasoline. 2011 irs forms publications       This certificate applies to the following (complete as applicable):       If this is a single purchase certificate, check here and enter:     1. 2011 irs forms publications Invoice or delivery ticket number       2. 2011 irs forms publications (number of gallons) of(type of gasoline blendstocks)       If this is a certificate covering all purchases under a specified account or order number, check here and enter:     1. 2011 irs forms publications Effective date       2. 2011 irs forms publications Expiration date       (period not to exceed 1 year after the effective date)       3. 2011 irs forms publications Type (or types) of gasoline blendstocks     4. 2011 irs forms publications Buyer's account or order number         Buyer will not claim a credit or refund under section 6427(h) of the Internal Revenue Code for any gasoline blendstocks     covered by this certificate. 2011 irs forms publications         Buyer will provide a new certificate to the seller if any information in this certificate changes. 2011 irs forms publications       If Buyer resells the gasoline blendstocks to which this certificate relates, Buyer will be liable for tax unless Buyer obtains a     certificate from the purchaser stating that the gasoline blendstocks will not be used to produce finished gasoline and otherwise complies with the conditions of §48. 2011 irs forms publications 4081-4(b)(3) of the Manufacturers and Retailers Excise Tax Regulations. 2011 irs forms publications       Buyer understands that if Buyer violates the terms of this certificate, the Internal Revenue Service may withdraw Buyer's     right to provide a certificate. 2011 irs forms publications       Buyer has not been notified by the Internal Revenue Service that its right to provide a certificate has been withdrawn. 2011 irs forms publications     In addition, the Internal Revenue Service has not notified Buyer that the right to provide a certificate has been withdrawn from a purchaser to which Buyer sells gasoline blendstocks tax free. 2011 irs forms publications       Buyer understands that the fraudulent use of this certificate may subject Buyer and all parties making such fraudulent use     of this certificate to a fine or imprisonment, or both, together with the costs of prosecution. 2011 irs forms publications             Signature and date signed               Printed or typed name of person signing               Title of person signing               Name of Buyer               Employer identification number               Address of Buyer     Model Certificate G   CERTIFICATE OF REGISTERED FEEDSTOCK USER     (To support tax-free removals and entries (other than LUST) of kerosene under section 4082 of the Internal Revenue Code. 2011 irs forms publications )         (Buyer) certifies the following under penalties of perjury:       Name of buyer         Buyer is a registered feedstock user with registration number . 2011 irs forms publications Buyer's registration has not been revoked     or suspended. 2011 irs forms publications         The kerosene to which this certificate applies will be used by Buyer for a feedstock purpose. 2011 irs forms publications                 This certificate applies to percent of Buyer's purchases from (name, address, and employer     identification number of seller) as follows (complete as applicable):       1. 2011 irs forms publications A single purchase on invoice or delivery ticket number . 2011 irs forms publications                 2. 2011 irs forms publications All purchases between (effective date) and (expiration date) (period not to exceed     one year after the effective date) under account or order number(s) . 2011 irs forms publications If this certificate applies only to Buyer's     purchases for certain locations, check here and list the locations. 2011 irs forms publications                                   If Buyer sells the kerosene to which this certificate relates, Buyer will be liable for tax on that sale. 2011 irs forms publications                 Buyer will provide a new certificate to the seller if any information in this certificate changes. 2011 irs forms publications                 If Buyer violates the terms of this certificate, the Internal Revenue Service may revoke the Buyer's registration. 2011 irs forms publications                 Buyer understands that the fraudulent use of this certificate may subject Buyer and all parties making any fraudulent use of     this certificate to a fine or imprisonment, or both, together with the costs of prosecution. 2011 irs forms publications             Printed or typed name of person signing               Title of person signing               Employer identification number               Address of Buyer               Signature and date signed     Model Certificate J   CERTIFICATE OF PERSON BUYING COMPRESSED NATURAL GAS (CNG) FOR A NONTAXABLE USE     (To support tax-free sales of CNG under section 4041 of the Internal Revenue Code. 2011 irs forms publications )                                         Name, address, and employer identification number of seller                   (“Buyer”) certifies the following under penalties of perjury:     Name of buyer                     The CNG to which this certificate relates will be used in a nontaxable use. 2011 irs forms publications       This certificate applies to the following (complete as applicable):               If this is a single purchase certificate, check here and enter:       1. 2011 irs forms publications Invoice or delivery ticket number       2. 2011 irs forms publications (Gasoline gallon equivalents)       If this is a certificate covering all purchases under a specified account or order number, check here and enter:         1. 2011 irs forms publications Effective date         2. 2011 irs forms publications Expiration date         (period not to exceed 1 year after the effective date)         3. 2011 irs forms publications Buyer's account or order number       Buyer will not claim a credit or refund under section 6427 of the Internal Revenue Code for any CNG to which this certificate relates. 2011 irs forms publications       Buyer will provide a new certificate to the seller if any information in this certificate changes. 2011 irs forms publications       Buyer understands that if Buyer violates the terms of this certificate, the Internal Revenue Service may withdraw Buyer's     right to provide a certificate. 2011 irs forms publications       Buyer has not been notified by the Internal Revenue Service that its right to provide a certificate has been withdrawn. 2011 irs forms publications     In addition, the Internal Revenue Service has not notified Buyer that the right to provide a certificate has been withdrawn     from a purchaser to which Buyer sells CNG tax free. 2011 irs forms publications       Buyer understands that the fraudulent use of this certificate may subject Buyer and all parties making any fraudulent use     of this certificate to a fine or imprisonment, or both, together with the costs of prosecution. 2011 irs forms publications             Printed or typed name of person signing               Title of person signing             Employer identification number               Address of Buyer               Signature and date signed     Model Certificate K   CERTIFICATE OF PERSON BUYING KEROSENE FOR USE IN AVIATION FOR     COMMERCIAL AVIATION OR NONTAXABLE USE     (To support operator liability for tax on removals of kerosene for use in aviation directly into the fuel tank of an aircraft in commercial aviation pursuant to § 4081 of the Internal Revenue Code or to support a tax rate of zero under § 4041(c) pursuant to §§4041(c) and 4082. 2011 irs forms publications )           Name, address, and employer identification number of position holder       The undersigned aircraft operator (“Buyer”) hereby certifies the following under the penalties of perjury:       The kerosene for use in aviation to which this certificate relates is purchased (check one): for     use on a farm for farming purposes; for use in foreign trade (reciprocal benefits required for foreign registered airlines); for use in certain helicopter and fixed-wing air ambulance uses; for use other than as a fuel in the propulsion engine of an aircraft; for the exclusive use of a qualified blood collector organization; for the exclusive use of a nonprofit educational organization; for the exclusive use of a state; for use in an aircraft owned by an aircraft museum; for use in military aircraft; or for use in commercial aviation (other than foreign trade). 2011 irs forms publications       With respect to kerosene for use in aviation purchased after June 30, 2005, for use in commercial aviation     (other than foreign trade), Buyer's registration number is. 2011 irs forms publications Buyer's registration has not been suspended or revoked by the Internal Revenue Service. 2011 irs forms publications       This certificate applies to the following (complete as applicable):     This is a single purchase certificate:       1. 2011 irs forms publications Invoice or delivery ticket number       2. 2011 irs forms publications Number of gallons     This is a certificate covering all purchases under a specified account or order number:       1. 2011 irs forms publications Effective date       2. 2011 irs forms publications Expiration date (period not to exceed 1 year after the effective date)       3. 2011 irs forms publications Buyer's account number       Buyer agrees to provide the person liable for tax with a new certificate if any information in this certificate changes. 2011 irs forms publications       If the kerosene for use in aviation to which this certificate relates is being bought for use in commercial aviation     (other than foreign trade), Buyer is liable for tax on its use of the fuel and will pay that tax to the government. 2011 irs forms publications       If Buyer sells or uses the kerosene for use in aviation to which this certificate relates for a use other than the use     stated above, Buyer will be liable for tax. 2011 irs forms publications       Buyer understands that it must be prepared to establish by satisfactory evidence the purpose for which the     fuel purchased under this certificate was used. 2011 irs forms publications     Buyer has not been notified by the Internal Revenue Service that its right to provide a certificate has been withdrawn. 2011 irs forms publications     If Buyer violates the terms of this certificate, the Internal Revenue Service may withdraw Buyer's right to provide a certificate. 2011 irs forms publications       The fraudulent use of this certificate may subject Buyer and all parties making any fraudulent use of this certificate     to a fine or imprisonment, or both, together with the costs of prosecution. 2011 irs forms publications           Printed or typed name of person signing           Title of person signing           Name of Buyer           Employer identification number           Address of Buyer           Signature and date signed   Model Waiver L WAIVER FOR USE BY ULTIMATE PURCHASERS OF KEROSENE FOR CERTAIN USES IN AVIATION (To support vendor's claim for a credit or payment under § 6427(l)(4)(C)(i) of the Internal Revenue Code. 2011 irs forms publications )               Name, Address, and Employer Identification Number of Ultimate Vendor     The undersigned ultimate purchaser (“Buyer”) hereby certifies the following under penalties of perjury:     A. 2011 irs forms publications The kerosene to which this waiver relates is purchased for — (check one):       1. 2011 irs forms publications □ Use on a farm for farming purposes,       2. 2011 irs forms publications □ Use in foreign trade (reciprocal benefits required for foreign registered airlines),       3. 2011 irs forms publications □ Use in certain helicopter and fixed-wing air ambulance uses,       4. 2011 irs forms publications □ The exclusive use of a qualified blood collector organization,       5. 2011 irs forms publications □ The exclusive use of a nonprofit educational organization,       6. 2011 irs forms publications □ Use in an aircraft owned by an aircraft museum,       7. 2011 irs forms publications □ Use in military aircraft, or       8. 2011 irs forms publications □ Use in commercial aviation (other than foreign trade). 2011 irs forms publications     B. 2011 irs forms publications This waiver applies to the following (complete as applicable):       This is a single purchase waiver:           1. 2011 irs forms publications Invoice or delivery ticket number           2. 2011 irs forms publications Number of gallons       This is a waiver covering all purchases under a specified account or order number:           1. 2011 irs forms publications Effective date           2. 2011 irs forms publications Expiration date (period not to exceed 1 year after the effective date)           3. 2011 irs forms publications Buyer's account number       Buyer will provide a new waiver to the vendor if any information in this waiver changes. 2011 irs forms publications       If Buyer uses the kerosene for use in aviation to which this waiver relates for a use other than the use stated above, Buyer will be liable for tax. 2011 irs forms publications       Buyer understands that by signing this waiver, Buyer gives up its right to claim any credit or payment for the kerosene for use in aviation used in a nontaxable use. 2011 irs forms publications       Buyer acknowledges that it has not and will not claim any credit or payment for the kerosene for use in aviation to which this waiver relates. 2011 irs forms publications       Buyer understands that the fraudulent use of this waiver may subject Buyer and all parties making such fraudulent use of this waiver to a fine or imprisonment, or both, together with the costs of prosecution. 2011 irs forms publications           Printed or typed name of person signing           Title of person signing           Name of Buyer           Employer identification number           Address of Buyer           Signature and date signed   Model Certificate M   CERTIFICATE FOR STATE USE OR NONPROFIT EDUCATIONAL     ORGANIZATION USE     (To support vendor's claim for a credit or payment under § 6416(a)(4) of the Internal Revenue Code. 2011 irs forms publications )                       Name, address, and employer identification number of ultimate vendor       The undersigned ultimate purchaser (“Buyer”) hereby certifies the following under the penalties of perjury:       Buyer will use the gasoline or aviation gasoline to which this certificate relates (check one):     For the exclusive use of a state or local government; or     For the exclusive use of a nonprofit educational organization. 2011 irs forms publications       This certificate applies to the following (complete as applicable):     This is a single purchase certificate:       1. 2011 irs forms publications Invoice or delivery ticket number       2. 2011 irs forms publications Number of gallons     This is a certificate covering all purchases under a specified account or order number:       1. 2011 irs forms publications Effective date       2. 2011 irs forms publications Expiration date (period not to exceed 1 year after the effective date)       3. 2011 irs forms publications Buyer's account number       Buyer will provide a new certificate to the vendor if any information in this certificate changes. 2011 irs forms publications       Buyer understands that by signing this certificate, Buyer gives up its right to claim any credit or payment for the gasoline or aviation gasoline to which this certificate relates. 2011 irs forms publications       Buyer acknowledges that it has not and will not claim any credit or payment for the gasoline or aviation gasoline to which this certificate relates. 2011 irs forms publications       Buyer understands that the fraudulent use of this certificate may subject Buyer and all parties making such fraudulent use of this certificate to a fine or imprisonment, or both, together with the costs of prosecution. 2011 irs forms publications           Printed or typed name of person signing           Title of person signing           Name of Buyer           Employer identification number           Address of Buyer           Signature and date signed   Model Waiver N   WAIVER FOR USE BY ULTIMATE PURCHASERS OF DIESEL FUEL OR     KEROSENE USED IN INTERCITY BUS TRANSPORTATION     (To support vendor's claim for a credit or payment under § 6427 of the Internal Revenue Code. 2011 irs forms publications )                       Name, address, and employer identification number of ultimate vendor       The undersigned ultimate purchaser (“Buyer”) hereby certifies the following under the penalties of perjury:       The diesel fuel or kerosene to which this waiver relates is purchased for use in intercity bus transportation. 2011 irs forms publications       This waiver applies to the following (complete as applicable):     This is a single purchase waiver:       1. 2011 irs forms publications Invoice or delivery ticket number       2. 2011 irs forms publications Number of gallons     This is a waiver covering all purchases under a specified account or order number:       1. 2011 irs forms publications Effective date       2. 2011 irs forms publications Expiration date (period not to exceed 1 year after the effective date)       3. 2011 irs forms publications Buyer's account number       Buyer will provide a new waiver to the vendor if any information in this waiver changes. 2011 irs forms publications       If Buyer uses the diesel fuel or kerosene to which this waiver relates for a use other than in intercity bus transportation, Buyer will be liable for tax. 2011 irs forms publications       Buyer understands that by signing this waiver, Buyer gives up its right to claim any credit or payment for the diesel fuel or kerosene used in intercity bus transportation. 2011 irs forms publications       Buyer acknowledges that it has not and will not claim any credit or payment for the diesel fuel or kerosene to which this waiver relates. 2011 irs forms publications       Buyer understands that the fraudulent use of this waiver may subject Buyer and all parties making such fraudulent use of this waiver to a fine or imprisonment, or both, together with the costs of prosecution. 2011 irs forms publications           Printed or typed name of person signing           Title of person signing           Name of Buyer           Employer identification number           Address of Buyer           Signature and date signed   Model Certificate O   CERTIFICATE FOR BIODIESEL     Certificate Identification Number:     (To support a claim related to biodiesel or a biodiesel mixture under section 6426 of the Internal Revenue Code. 2011 irs forms publications )     The undersigned biodiesel producer (“Producer”) hereby certifies the following under penalties of perjury:   1. 2011 irs forms publications             Producer's name, address, and employer identification number (EIN)   2. 2011 irs forms publications             Name, address, and EIN of person buying the biodiesel from Producer   3. 2011 irs forms publications       Date and location of sale to buyer   4. 2011 irs forms publications This certificate applies to gallons of biodiesel. 2011 irs forms publications   5. 2011 irs forms publications Producer certifies that the biodiesel to which this certificate relates is:       % Agri-biodiesel (derived solely from virgin oils)       % Biodiesel other than agri-biodiesel       This certificate applies to the following sale:       Invoice or delivery ticket number       Total number of gallons of biodiesel sold under that invoice or delivery ticket number (including biodiesel not covered by this certificate)       Total number of certificates issued for that invoice or delivery ticket number   6. 2011 irs forms publications             Name, address, and employer identification number of reseller to whom certificate is issued (only in the case of certificates reissued to a reseller after the return of the original certificate)   7. 2011 irs forms publications Original Certificate Identification Number (only in the case of certificates reissued to a reseller after return of the original certificate). 2011 irs forms publications       Producer is registered as a biodiesel producer with registration number . 2011 irs forms publications  Producer's registration has not been suspended or revoked by the Internal Revenue Service. 2011 irs forms publications       Producer certifies that the biodiesel to which this certificate relates in monoalkyl esters of long chain fatty acids derived from plant or animal matter that meets the requirements of the American Society of Testing and Materials D6751 and the registration requirements for fuels and fuel additives established by EPA under section 211 of the Clean Air Act (42 U. 2011 irs forms publications S. 2011 irs forms publications C. 2011 irs forms publications 7545). 2011 irs forms publications       Producer understands that the fraudulent use of this certificate may subject Producer and all parties making any fraudulent use of this certificate to a fine or imprisonment, or both, together with the costs of prosecution. 2011 irs forms publications           Printed or typed name of person signing this certificate           Title of person signing           Signature and date signed   Model Certificate P CERTIFICATE OF STATE USE (To support vendor's claim for credit or payment under section 6427 of the Internal Revenue Code. 2011 irs forms publications )               Name, Address, and Employer Identification Number of Vendor     The undersigned buyer (“Buyer”) hereby certifies the following under penalties of perjury:     A. 2011 irs forms publications Buyer will use the diesel fuel or kerosene to which this certificate relates for the exclusive use of a state or local government, or the District of Columbia. 2011 irs forms publications     B. 2011 irs forms publications This certificate applies to the following (complete as applicable):       1. 2011 irs forms publications   If this is a single purchase certificate, check here □ and enter:           a. 2011 irs forms publications Invoice or delivery ticket number           b. 2011 irs forms publications Number of gallons       2. 2011 irs forms publications   If this is a certificate covering all purchases under a specified account or order number, check here □  and enter:           a. 2011 irs forms publications Effective date           b. 2011 irs forms publications Expiration date   (period not to exceed 1 year after effective date)           c. 2011 irs forms publications Buyer's account or order number     ▪ Buyer will provide a new certificate to the vendor if any information in this certificate changes. 2011 irs forms publications     ▪ If Buyer uses the diesel fuel or kerosene to which this certificate relates for a purpose other than stated in the certificate, Buyer will be liable for any tax. 2011 irs forms publications     ▪ Buyer acknowledges that it has not and will not claim any credit or payment for the diesel fuel or kerosene to which this certificate relates. 2011 irs forms publications     ▪ Buyer understands that the fraudulent use of this certificate may subject Buyer and all parties making such fraudulent use of this certificate to a fine or imprisonment, or both, together with the costs of prosecution. 2011 irs forms publications           Printed or typed name of person signing           Title of person signing           Name of Buyer           Employer identification number           Address of Buyer           Signature and date signed   Model Certificate Q CERTIFICATE OF ULTIMATE PURCHASER OF KEROSENE FOR USE IN NONEXEMPT, NONCOMMERCIAL AVIATION (To support vendor's claim for credit or payment under section 6427(l)(4)(C)(ii) of the Internal Revenue Code. 2011 irs forms publications )               Name, Address, and Employer Identification Number of Ultimate Vendor     The undersigned ultimate purchaser (“Buyer”) hereby certifies the following under penalties of perjury:     A. 2011 irs forms publications The kerosene to which this certificate relates is purchased for a nonexempt use in noncommercial aviation. 2011 irs forms publications     B. 2011 irs forms publications This certificate applies to the following (complete as applicable):       1. 2011 irs forms publications   If this is a single purchase certificate, check here □ and enter:           a. 2011 irs forms publications Invoice or delivery ticket number           b. 2011 irs forms publications Number of gallons       2. 2011 irs forms publications   This is a certificate covering all purchases under a specified account or order number:           a. 2011 irs forms publications Effective date           b. 2011 irs forms publications Expiration date   (period not to exceed 1 year after effective date)           c. 2011 irs forms publications Buyer's account number     ▪ Buyer will provide a new certificate to the vendor if any information in this certificate changes. 2011 irs forms publications     ▪ If Buyer uses the kerosene to which this certificate relates for a use other than the nontaxable use stated above, Buyer will be liable for tax. 2011 irs forms publications     ▪ Buyer understands that the fraudulent use of this certificate may subject Buyer and all parties making such fraudulent use of this certificate to a fine or imprisonment, or both, together with the costs of prosecution. 2011 irs forms publications           Printed or typed name of person signing           Title of person signing           Name of Buyer           Employer identification number           Address of Buyer           Signature and date signed   Model Certificate R CERTIFICATE OF BUYER OF TAXABLE FUEL FOR USE BY A STATE OR NONPROFIT EDUCATIONAL ORGANIZATION (To support credit card issuer's claim for credit, refund, or payment under section 6416(a)(4)(B) or section 6427(l)(5)(D) of the Internal Revenue Code. 2011 irs forms publications )               Name, Address, and Employer Identification Number of Credit Card Issuer. 2011 irs forms publications     The undersigned ultimate purchaser (“Buyer”) hereby certifies the following under penalties of perjury:     A. 2011 irs forms publications Buyer will use the taxable fuel to which this certificate relates for the exclusive use of a state; or     B. 2011 irs forms publications Buyer will use the gasoline to which this certificate relates for the exclusive use of a nonprofit educational organization. 2011 irs forms publications     C. 2011 irs forms publications This certificate applies to all purchases made with the credit card identified below during the period specified:           a. 2011 irs forms publications Effective date of certificate           b. 2011 irs forms publications Expiration date of certificate   (period not to exceed 2 years after effective date)           c. 2011 irs forms publications Buyer's account number     ▪ Buyer will provide a new certificate to the credit card issuer if any information in this certificate changes. 2011 irs forms publications     ▪ Buyer understands that by signing this certificate, Buyer gives up its right to claim a credit or payment for the taxable fuel purchased with the credit card to which this certificate relates. 2011 irs forms publications     ▪ Buyer acknowledges that it has not and will not claim any credit or payment for the taxable fuel purchased with the credit card to which this certificate relates. 2011 irs forms publications     ▪ Buyer understands that the fraudulent use of this certificate may subject Buyer and all parties making such fraudulent use of this certificate to a fine or imprisonment, or both, together with the costs of prosecution. 2011 irs forms publications           Printed or typed name of person signing           Title of person signing           Name of Buyer           Employer identification number           Address of Buyer           Signature and date signed   Model Statement S   STATEMENT OF BIODIESEL RESELLER     (To support a claim related to biodiesel or a biodiesel mixture under section 6426 of the Internal Revenue Code. 2011 irs forms publications )     The undersigned biodiesel producer (“Reseller”) hereby certifies the following under penalties of perjury:   1. 2011 irs forms publications                   Reseller's name, address, and employer identification number (EIN)   2. 2011 irs forms publications                   Name, address, and EIN of Reseller's buyer   3. 2011 irs forms publications       Date and location of sale to buyer   4. 2011 irs forms publications Volume of biodiesel sold   5. 2011 irs forms publications Certificate Identification Number on the Certificate for Biodiesel       Reseller has bought the biodiesel described in the accompanying Certificate for Biodiesel and Reseller has no reason to believe that any information in the certificate is false. 2011 irs forms publications       Reseller has not been notified by the Internal Revenue Service that its right to provide a certificate or statement has been withdrawn. 2011 irs forms publications       Reseller understands that the fraudulent use of this statement may subject Reseller and all parties making any fraudulent use of this statement to a fine or imprisonment, or both, together with the costs of prosecution. 2011 irs forms publications           Printed or typed name of person signing this certificate           Title of person signing           Signature and date signed   Prev  Up  Next   Home   More Online Publications
Español

U.S. Commission of Fine Arts

The U. S. Commission of Fine Arts advises the government on matters pertaining to the arts, and to guide the architectural development of Washington.

Contact the Agency or Department

Website: U.S. Commission of Fine Arts

E-mail:

Address: 401 F Street NW
Suite 312

Washington, DC 20001-2728

Phone Number: (202) 504-2200

The 2011 Irs Forms Publications

2011 irs forms publications Publication 515 - Main Content Table of Contents Withholding of TaxWithholding Agent Withholding and Reporting Obligations Persons Subject to NRA WithholdingIdentifying the Payee Foreign Persons DocumentationBeneficial Owners Foreign Intermediaries and Foreign Flow-Through Entities Standards of Knowledge Presumption Rules Income Subject to NRA WithholdingSource of Income Fixed or Determinable Annual or Periodical Income (FDAP) Withholding on Specific IncomeEffectively Connected Income Income Not Effectively Connected Pay for Personal Services Performed Artists and Athletes (Income Codes 42 and 43) Other Income Foreign Governments and Certain Other Foreign Organizations U. 2011 irs forms publications S. 2011 irs forms publications Taxpayer Identification NumbersUnexpected payment. 2011 irs forms publications Depositing Withheld TaxesWhen Deposits Are Required Adjustment for Overwithholding Returns RequiredJoint owners. 2011 irs forms publications Electronic reporting. 2011 irs forms publications Partnership Withholding on Effectively Connected IncomeWho Must Withhold Foreign Partner Publicly Traded Partnerships U. 2011 irs forms publications S. 2011 irs forms publications Real Property InterestForeign corporations. 2011 irs forms publications Domestic corporations. 2011 irs forms publications U. 2011 irs forms publications S. 2011 irs forms publications real property holding corporations. 2011 irs forms publications Partnerships. 2011 irs forms publications Trusts and estates. 2011 irs forms publications Domestically controlled QIE. 2011 irs forms publications Late filing of certifications or notices. 2011 irs forms publications Certifications. 2011 irs forms publications Liability of agent or qualified substitute. 2011 irs forms publications Reporting and Paying the Tax Withholding Certificates Tax Treaty TablesTable 1 Table 2 Table 3 How To Get Tax HelpLow Income Taxpayer Clinics (LITCs). 2011 irs forms publications Withholding of Tax In most cases, a foreign person is subject to U. 2011 irs forms publications S. 2011 irs forms publications tax on its U. 2011 irs forms publications S. 2011 irs forms publications source income. 2011 irs forms publications Most types of U. 2011 irs forms publications S. 2011 irs forms publications source income received by a foreign person are subject to U. 2011 irs forms publications S. 2011 irs forms publications tax of 30%. 2011 irs forms publications A reduced rate, including exemption, may apply if there is a tax treaty between the foreign person's country of residence and the United States. 2011 irs forms publications The tax is generally withheld (NRA withholding) from the payment made to the foreign person. 2011 irs forms publications The term “NRA withholding” is used in this publication descriptively to refer to withholding required under sections 1441, 1442, and 1443 of the Internal Revenue Code. 2011 irs forms publications In most cases, NRA withholding describes the withholding regime that requires withholding on a payment of U. 2011 irs forms publications S. 2011 irs forms publications source income. 2011 irs forms publications Payments to foreign persons, including nonresident alien individuals, foreign entities, and governments, may be subject to NRA withholding. 2011 irs forms publications NRA withholding does not include withholding under section 1445 of the Code (see U. 2011 irs forms publications S. 2011 irs forms publications Real Property Interest, later) or under section 1446 of the Code (see Partnership Withholding on Effectively Connected Income , later). 2011 irs forms publications A withholding agent (defined next) is the person responsible for withholding on payments made to a foreign person. 2011 irs forms publications However, a withholding agent that can reliably associate the payment with documentation (discussed later) from a U. 2011 irs forms publications S. 2011 irs forms publications person is not required to withhold. 2011 irs forms publications In addition, a withholding agent may apply a reduced rate of withholding (including an exemption from withholding) if it can reliably associate the payment with documentation from a beneficial owner that is a foreign person entitled to a reduced rate of withholding. 2011 irs forms publications Withholding Agent You are a withholding agent if you are a U. 2011 irs forms publications S. 2011 irs forms publications or foreign person that has control, receipt, custody, disposal, or payment of any item of income of a foreign person that is subject to withholding. 2011 irs forms publications A withholding agent may be an individual, corporation, partnership, trust, association, nominee (under section 1446 of the Code), or any other entity, including any foreign intermediary, foreign partnership, or U. 2011 irs forms publications S. 2011 irs forms publications branch of certain foreign banks and insurance companies. 2011 irs forms publications You may be a withholding agent even if there is no requirement to withhold from a payment or even if another person has withheld the required amount from the payment. 2011 irs forms publications Although several persons may be withholding agents for a single payment, the full tax is required to be withheld only once. 2011 irs forms publications In most cases, the U. 2011 irs forms publications S. 2011 irs forms publications person who pays an amount subject to NRA withholding is the person responsible for withholding. 2011 irs forms publications However, other persons may be required to withhold. 2011 irs forms publications For example, a payment made by a flow-through entity or nonqualified intermediary that knows, or has reason to know, that the full amount of NRA withholding was not done by the person from which it receives a payment is required to do the appropriate withholding since it also falls within the definition of a withholding agent. 2011 irs forms publications In addition, withholding must be done by any qualified intermediary, withholding foreign partnership, or withholding foreign trust in accordance with the terms of its withholding agreement, discussed later. 2011 irs forms publications Liability for tax. 2011 irs forms publications   As a withholding agent, you are personally liable for any tax required to be withheld. 2011 irs forms publications This liability is independent of the tax liability of the foreign person to whom the payment is made. 2011 irs forms publications If you fail to withhold and the foreign payee fails to satisfy its U. 2011 irs forms publications S. 2011 irs forms publications tax liability, then both you and the foreign person are liable for tax, as well as interest and any applicable penalties. 2011 irs forms publications   The applicable tax will be collected only once. 2011 irs forms publications If the foreign person satisfies its U. 2011 irs forms publications S. 2011 irs forms publications tax liability, you are not liable for the tax but remain liable for any interest and penalties for failure to withhold. 2011 irs forms publications Determination of amount to withhold. 2011 irs forms publications   You must withhold on the gross amount subject to NRA withholding. 2011 irs forms publications You cannot reduce the gross amount by any deductions. 2011 irs forms publications However, see Scholarships and Fellowship Grants and Pay for Personal Services Performed , later, for when a deduction for a personal exemption may be allowed. 2011 irs forms publications   If the determination of the source of the income or the amount subject to tax depends on facts that are not known at the time of payment, you must withhold an amount sufficient to ensure that at least 30% of the amount subsequently determined to be subject to withholding is withheld. 2011 irs forms publications In no case, however, should you withhold more than 30% of the total amount paid. 2011 irs forms publications Or, you may make a reasonable estimate of the amount from U. 2011 irs forms publications S. 2011 irs forms publications sources and put a corresponding part of the amount due in escrow until the amount from U. 2011 irs forms publications S. 2011 irs forms publications sources can be determined, at which time withholding becomes due. 2011 irs forms publications When to withhold. 2011 irs forms publications   Withholding is required at the time you make a payment of an amount subject to withholding. 2011 irs forms publications A payment is made to a person if that person realizes income, whether or not there is an actual transfer of cash or other property. 2011 irs forms publications A payment is considered made to a person if it is paid for that person's benefit. 2011 irs forms publications For example, a payment made to a creditor of a person in satisfaction of that person's debt to the creditor is considered made to the person. 2011 irs forms publications A payment also is considered made to a person if it is made to that person's agent. 2011 irs forms publications   A U. 2011 irs forms publications S. 2011 irs forms publications partnership should withhold when any distributions that include amounts subject to withholding are made. 2011 irs forms publications However, if a foreign partner's distributive share of income subject to withholding is not actually distributed, the U. 2011 irs forms publications S. 2011 irs forms publications partnership must withhold on the foreign partner's distributive share of the income on the earlier of the date that a Schedule K-1 (Form 1065) is provided or mailed to the partner or the due date for furnishing that schedule. 2011 irs forms publications If the distributable amount consists of effectively connected income, see Partnership Withholding on Effectively Connected Income , later. 2011 irs forms publications A U. 2011 irs forms publications S. 2011 irs forms publications trust is required to withhold on the amount includible in the gross income of a foreign beneficiary to the extent the trust's distributable net income consists of an amount subject to withholding. 2011 irs forms publications To the extent a U. 2011 irs forms publications S. 2011 irs forms publications trust is required to distribute an amount subject to withholding but does not actually distribute the amount, it must withhold on the foreign beneficiary's allocable share at the time the income is required to be reported on Form 1042-S. 2011 irs forms publications Withholding and Reporting Obligations You are required to report payments subject to NRA withholding on Form 1042-S and to file a tax return on Form 1042. 2011 irs forms publications (See Returns Required , later. 2011 irs forms publications ) An exception from reporting may apply to individuals who are not required to withhold from a payment and who do not make the payment in the course of their trade or business. 2011 irs forms publications Form 1099 reporting and backup withholding. 2011 irs forms publications    You also may be responsible as a payer for reporting on Form 1099 payments made to a U. 2011 irs forms publications S. 2011 irs forms publications person. 2011 irs forms publications You must withhold 28% (backup withholding rate) from a reportable payment made to a U. 2011 irs forms publications S. 2011 irs forms publications person that is subject to Form 1099 reporting if any of the following apply. 2011 irs forms publications The U. 2011 irs forms publications S. 2011 irs forms publications person has not provided its taxpayer identification number (TIN) in the manner required. 2011 irs forms publications The IRS notifies you that the TIN furnished by the payee is incorrect. 2011 irs forms publications There has been a notified payee underreporting. 2011 irs forms publications There has been a payee certification failure. 2011 irs forms publications In most cases, a TIN must be provided by a U. 2011 irs forms publications S. 2011 irs forms publications non-exempt recipient on Form W-9, Request for Taxpayer Identification Number and Certification. 2011 irs forms publications A payer files a tax return on Form 945, Annual Return of Withheld Federal Income Tax, for backup withholding. 2011 irs forms publications You may be required to file Form 1099 and, if appropriate, backup withhold, even if you do not make the payments directly to that U. 2011 irs forms publications S. 2011 irs forms publications person. 2011 irs forms publications For example, you are required to report income paid to a foreign intermediary or flow-through entity that collects for a U. 2011 irs forms publications S. 2011 irs forms publications person subject to Form 1099 reporting. 2011 irs forms publications See Identifying the Payee , later, for more information. 2011 irs forms publications Also see Section S. 2011 irs forms publications Special Rules for Reporting Payments Made Through Foreign Intermediaries and Foreign Flow-Through Entities on Form 1099 in the General Instructions for Certain Information Returns. 2011 irs forms publications Foreign persons who provide Form W-8BEN, Form W-8ECI, or Form W-8EXP (or applicable documentary evidence) are exempt from backup withholding and Form 1099 reporting. 2011 irs forms publications Wages paid to employees. 2011 irs forms publications   If you are the employer of a nonresident alien, you generally must withhold taxes at graduated rates. 2011 irs forms publications See Pay for Personal Services Performed , later. 2011 irs forms publications Effectively connected income by partnerships. 2011 irs forms publications   A withholding agent that is a partnership (whether U. 2011 irs forms publications S. 2011 irs forms publications or foreign) is also responsible for withholding on its income effectively connected with a U. 2011 irs forms publications S. 2011 irs forms publications trade or business that is allocable to foreign partners. 2011 irs forms publications See Partnership Withholding on Effectively Connected Income , later, for more information. 2011 irs forms publications U. 2011 irs forms publications S. 2011 irs forms publications real property interest. 2011 irs forms publications   A withholding agent also may be responsible for withholding if a foreign person transfers a U. 2011 irs forms publications S. 2011 irs forms publications real property interest to the agent, or if it is a corporation, partnership, trust, or estate that distributes a U. 2011 irs forms publications S. 2011 irs forms publications real property interest to a shareholder, partner, or beneficiary that is a foreign person. 2011 irs forms publications See U. 2011 irs forms publications S. 2011 irs forms publications Real Property Interest , later. 2011 irs forms publications Persons Subject to NRA Withholding NRA withholding applies only to payments made to a payee that is a foreign person. 2011 irs forms publications It does not apply to payments made to U. 2011 irs forms publications S. 2011 irs forms publications persons. 2011 irs forms publications Usually, you determine the payee's status as a U. 2011 irs forms publications S. 2011 irs forms publications or foreign person based on the documentation that person provides. 2011 irs forms publications See Documentation , later. 2011 irs forms publications However, if you have received no documentation or you cannot reliably associate all or a part of a payment with documentation, then you must apply certain presumption rules, discussed later. 2011 irs forms publications Identifying the Payee In most cases, the payee is the person to whom you make the payment, regardless of whether that person is the beneficial owner of the income. 2011 irs forms publications However, there are situations in which the payee is a person other than the one to whom you actually make a payment. 2011 irs forms publications U. 2011 irs forms publications S. 2011 irs forms publications agent of foreign person. 2011 irs forms publications   If you make a payment to a U. 2011 irs forms publications S. 2011 irs forms publications person and you have actual knowledge that the U. 2011 irs forms publications S. 2011 irs forms publications person is receiving the payment as an agent of a foreign person, you must treat the payment as made to the foreign person. 2011 irs forms publications However, if the U. 2011 irs forms publications S. 2011 irs forms publications person is a financial institution, you may treat the institution as the payee provided you have no reason to believe that the institution will not comply with its own obligation to withhold. 2011 irs forms publications   If the payment is not subject to NRA withholding (for example, gross proceeds from the sales of securities), you must treat the payment as made to a U. 2011 irs forms publications S. 2011 irs forms publications person and not as a payment to a foreign person. 2011 irs forms publications You may be required to report the payment on Form 1099 and, if applicable, backup withhold. 2011 irs forms publications Disregarded entities. 2011 irs forms publications   A business entity that is not a corporation and that has a single owner may be disregarded as an entity separate from its owner (a disregarded entity) for federal tax purposes. 2011 irs forms publications The payee of a payment made to a disregarded entity is the owner of the entity. 2011 irs forms publications   If the owner of the entity is a foreign person, you must apply NRA withholding unless you can treat the foreign owner as a beneficial owner entitled to a reduced rate of withholding. 2011 irs forms publications   If the owner is a U. 2011 irs forms publications S. 2011 irs forms publications person, you do not apply NRA withholding. 2011 irs forms publications However, you may be required to report the payment on Form 1099 and, if applicable, backup withhold. 2011 irs forms publications You may assume that a foreign entity is not a disregarded entity unless you can reliably associate the payment with documentation provided by the owner or you have actual knowledge or reason to know that the foreign entity is a disregarded entity. 2011 irs forms publications Flow-Through Entities The payees of payments (other than income effectively connected with a U. 2011 irs forms publications S. 2011 irs forms publications trade or business) made to a foreign flow-through entity are the owners or beneficiaries of the flow-through entity. 2011 irs forms publications This rule applies for purposes of NRA withholding and for Form 1099 reporting and backup withholding. 2011 irs forms publications Income that is, or is deemed to be, effectively connected with the conduct of a U. 2011 irs forms publications S. 2011 irs forms publications trade or business of a flow-through entity is treated as paid to the entity. 2011 irs forms publications All of the following are flow-through entities. 2011 irs forms publications A foreign partnership (other than a withholding foreign partnership). 2011 irs forms publications A foreign simple or foreign grantor trust (other than a withholding foreign trust). 2011 irs forms publications A fiscally transparent entity receiving income for which treaty benefits are claimed. 2011 irs forms publications See Fiscally transparent entity , later. 2011 irs forms publications In most cases, you treat a payee as a flow-through entity if it provides you with a Form W-8IMY (see Documentation , later) on which it claims such status. 2011 irs forms publications You also may be required to treat the entity as a flow-through entity under the presumption rules, discussed later. 2011 irs forms publications You must determine whether the owners or beneficiaries of a flow-through entity are U. 2011 irs forms publications S. 2011 irs forms publications or foreign persons, how much of the payment relates to each owner or beneficiary, and, if the owner or beneficiary is foreign, whether a reduced rate of NRA withholding applies. 2011 irs forms publications You make these determinations based on the documentation and other information (contained in a withholding statement) that is associated with the flow-through entity's Form W-8IMY. 2011 irs forms publications If you do not have all of the information that is required to reliably associate a payment with a specific payee, you must apply the presumption rules. 2011 irs forms publications See Documentation and Presumption Rules , later. 2011 irs forms publications Withholding foreign partnerships and withholding foreign trusts are not flow-through entities. 2011 irs forms publications Foreign partnerships. 2011 irs forms publications    A foreign partnership is any partnership that is not organized under the laws of any state of the United States or the District of Columbia or any partnership that is treated as foreign under the income tax regulations. 2011 irs forms publications If a foreign partnership is not a withholding foreign partnership, the payees of income are the partners of the partnership, provided the partners are not themselves a flow-through entity or a foreign intermediary. 2011 irs forms publications However, the payee is the partnership itself if the partnership is claiming treaty benefits on the basis that it is not fiscally transparent and that it meets all the other requirements for claiming treaty benefits. 2011 irs forms publications If a partner is a foreign flow-through entity or a foreign intermediary, you apply the payee determination rules to that partner to determine the payees. 2011 irs forms publications Example 1. 2011 irs forms publications A nonwithholding foreign partnership has three partners: a nonresident alien individual; a foreign corporation; and a U. 2011 irs forms publications S. 2011 irs forms publications citizen. 2011 irs forms publications You make a payment of U. 2011 irs forms publications S. 2011 irs forms publications source interest to the partnership. 2011 irs forms publications It gives you a Form W-8IMY with which it associates Form W-8BEN from the nonresident alien; Form W-8BEN from the foreign corporation; and Form W-9 from the U. 2011 irs forms publications S. 2011 irs forms publications citizen. 2011 irs forms publications The partnership also gives you a complete withholding statement that enables you to associate a part of the interest payment to each partner. 2011 irs forms publications You must treat all three partners as the payees of the interest payment as if the payment were made directly to them. 2011 irs forms publications Report the payment to the nonresident alien and the foreign corporation on Forms 1042-S. 2011 irs forms publications Report the payment to the U. 2011 irs forms publications S. 2011 irs forms publications citizen on Form 1099-INT. 2011 irs forms publications Example 2. 2011 irs forms publications A nonwithholding foreign partnership has two partners: a foreign corporation and a nonwithholding foreign partnership. 2011 irs forms publications The second partnership has two partners, both nonresident alien individuals. 2011 irs forms publications You make a payment of U. 2011 irs forms publications S. 2011 irs forms publications source interest to the first partnership. 2011 irs forms publications It gives you a valid Form W-8IMY with which it associates a Form W-8BEN from the foreign corporation and a Form W-8IMY from the second partnership. 2011 irs forms publications In addition, Forms W-8BEN from the partners are associated with the Form W-8IMY from the second partnership. 2011 irs forms publications The Forms W-8IMY from the partnerships have complete withholding statements associated with them. 2011 irs forms publications Because you can reliably associate a part of the interest payment with the Form W-8BEN provided by the foreign corporation and the Forms W-8BEN provided by the nonresident alien individual partners as a result of the withholding statements, you must treat them as the payees of the interest. 2011 irs forms publications Example 3. 2011 irs forms publications You make a payment of U. 2011 irs forms publications S. 2011 irs forms publications source dividends to a withholding foreign partnership. 2011 irs forms publications The partnership has two partners, both foreign corporations. 2011 irs forms publications You can reliably associate the payment with a valid Form W-8IMY from the partnership on which it represents that it is a withholding foreign partnership. 2011 irs forms publications You must treat the partnership as the payee of the dividends. 2011 irs forms publications Foreign simple and grantor trust. 2011 irs forms publications   A trust is foreign unless it meets both of the following tests. 2011 irs forms publications A court within the United States is able to exercise primary supervision over the administration of the trust. 2011 irs forms publications One or more U. 2011 irs forms publications S. 2011 irs forms publications persons have the authority to control all substantial decisions of the trust. 2011 irs forms publications   In most cases, a foreign simple trust is a foreign trust that is required to distribute all of its income annually. 2011 irs forms publications A foreign grantor trust is a foreign trust that is treated as a grantor trust under sections 671 through 679 of the Code. 2011 irs forms publications   The payees of a payment made to a foreign simple trust are the beneficiaries of the trust. 2011 irs forms publications The payees of a payment made to a foreign grantor trust are the owners of the trust. 2011 irs forms publications However, the payee is the foreign simple or grantor trust itself if the trust is claiming treaty benefits on the basis that it is not fiscally transparent and that it meets all the other requirements for claiming treaty benefits. 2011 irs forms publications If the beneficiaries or owners are themselves flow-through entities or foreign intermediaries, you apply the payee determination rules to that beneficiary or owner to determine the payees. 2011 irs forms publications Example. 2011 irs forms publications A foreign simple trust has three beneficiaries: two nonresident alien individuals and a U. 2011 irs forms publications S. 2011 irs forms publications citizen. 2011 irs forms publications You make a payment of interest to the foreign trust. 2011 irs forms publications It gives you a Form W-8IMY with which it associates Forms W-8BEN from the nonresident aliens and a Form W-9 from the U. 2011 irs forms publications S. 2011 irs forms publications citizen. 2011 irs forms publications The trust also gives you a complete withholding statement that enables you to associate a part of the interest payment with the forms provided by each beneficiary. 2011 irs forms publications You must treat all three beneficiaries as the payees of the interest payment as if the payment were made directly to them. 2011 irs forms publications Report the payment to the nonresident aliens on Forms 1042-S. 2011 irs forms publications Report the payment to the U. 2011 irs forms publications S. 2011 irs forms publications citizen on Form 1099-INT. 2011 irs forms publications Fiscally transparent entity. 2011 irs forms publications   If a reduced rate of withholding under an income tax treaty is claimed, a flow-through entity includes any entity in which the interest holder must treat the entity as fiscally transparent. 2011 irs forms publications The determination of whether an entity is fiscally transparent is made on an item of income basis (that is, the determination is made separately for interest, dividends, royalties, etc. 2011 irs forms publications ). 2011 irs forms publications The interest holder in an entity makes the determination by applying the laws of the jurisdiction where the interest holder is organized, incorporated, or otherwise considered a resident. 2011 irs forms publications An entity is considered to be fiscally transparent for the income to the extent the laws of that jurisdiction require the interest holder to separately take into account on a current basis the interest holder's share of the income, whether or not distributed to the interest holder, and the character and source of the income to the interest holder are determined as if the income was realized directly from the source that paid it to the entity. 2011 irs forms publications Subject to the standards of knowledge rules discussed later, you generally make the determination that an entity is fiscally transparent based on a Form W-8IMY provided by the entity. 2011 irs forms publications   The payees of a payment made to a fiscally transparent entity are the interest holders of the entity. 2011 irs forms publications Example. 2011 irs forms publications Entity A is a business organization organized under the laws of country X that has an income tax treaty in force with the United States. 2011 irs forms publications A has two interest holders, B and C. 2011 irs forms publications B is a corporation organized under the laws of country Y. 2011 irs forms publications C is a corporation organized under the laws of country Z. 2011 irs forms publications Both countries Y and Z have an income tax treaty in force with the United States. 2011 irs forms publications A receives royalty income from U. 2011 irs forms publications S. 2011 irs forms publications sources that is not effectively connected with the conduct of a trade or business in the United States. 2011 irs forms publications For U. 2011 irs forms publications S. 2011 irs forms publications income tax purposes, A is treated as a partnership. 2011 irs forms publications Country X treats A as a partnership and requires the interest holders in A to separately take into account on a current basis their respective shares of the income paid to A even if the income is not distributed. 2011 irs forms publications The laws of country X provide that the character and source of the income to A's interest holders are determined as if the income was realized directly from the source that paid it to A. 2011 irs forms publications Accordingly, A is fiscally transparent in its jurisdiction, country X. 2011 irs forms publications B and C are not fiscally transparent under the laws of their respective countries of incorporation. 2011 irs forms publications Country Y requires B to separately take into account on a current basis B's share of the income paid to A, and the character and source of the income to B is determined as if the income was realized directly from the source that paid it to A. 2011 irs forms publications Accordingly, A is fiscally transparent for that income under the laws of country Y, and B is treated as deriving its share of the U. 2011 irs forms publications S. 2011 irs forms publications source royalty income for purposes of the U. 2011 irs forms publications S. 2011 irs forms publications -Y income tax treaty. 2011 irs forms publications Country Z, on the other hand, treats A as a corporation and does not require C to take into account its share of A's income on a current basis whether or not distributed. 2011 irs forms publications Therefore, A is not treated as fiscally transparent under the laws of country Z. 2011 irs forms publications Accordingly, C is not treated as deriving its share of the U. 2011 irs forms publications S. 2011 irs forms publications source royalty income for purposes of the U. 2011 irs forms publications S. 2011 irs forms publications -Z income tax treaty. 2011 irs forms publications Foreign Intermediaries In most cases, if you make payments to a foreign intermediary, the payees are the persons for whom the foreign intermediary collects the payment, such as account holders or customers, not the intermediary itself. 2011 irs forms publications This rule applies for purposes of NRA withholding and for Form 1099 reporting and backup withholding. 2011 irs forms publications You may, however, treat a qualified intermediary that has assumed primary withholding responsibility for a payment as the payee, and you are not required to withhold. 2011 irs forms publications An intermediary is a custodian, broker, nominee, or any other person that acts as an agent for another person. 2011 irs forms publications A foreign intermediary is either a qualified intermediary or a nonqualified intermediary. 2011 irs forms publications In most cases, you determine whether an entity is a qualified intermediary or a nonqualified intermediary based on the representations the intermediary makes on Form W-8IMY. 2011 irs forms publications You must determine whether the customers or account holders of a foreign intermediary are U. 2011 irs forms publications S. 2011 irs forms publications or foreign persons and, if the account holder or customer is foreign, whether a reduced rate of NRA withholding applies. 2011 irs forms publications You make these determinations based on the foreign intermediary's Form W-8IMY and associated information and documentation. 2011 irs forms publications If you do not have all of the information or documentation that is required to reliably associate a payment with a payee, you must apply the presumption rules. 2011 irs forms publications See Documentation and Presumption Rules , later. 2011 irs forms publications Nonqualified intermediary. 2011 irs forms publications   A nonqualified intermediary (NQI) is any intermediary that is a foreign person and that is not a qualified intermediary. 2011 irs forms publications The payees of a payment made to an NQI are the customers or account holders on whose behalf the NQI is acting. 2011 irs forms publications Example. 2011 irs forms publications You make a payment of interest to a foreign bank that is a nonqualified intermediary. 2011 irs forms publications The bank gives you a Form W-8IMY and the Forms W-8BEN of two foreign persons, and a Form W-9 from a U. 2011 irs forms publications S. 2011 irs forms publications person for whom the bank is collecting the payments. 2011 irs forms publications The bank also associates with its Form W-8IMY a withholding statement on which it allocates the interest payment to each account holder and provides all other information required to be on the withholding statement. 2011 irs forms publications The account holders are the payees of the interest payment. 2011 irs forms publications You should report the part of the interest paid to the two foreign persons on Forms 1042-S and the part paid to the U. 2011 irs forms publications S. 2011 irs forms publications person on Form 1099-INT. 2011 irs forms publications Qualified intermediary. 2011 irs forms publications   A qualified intermediary (QI) is any foreign intermediary (or foreign branch of a U. 2011 irs forms publications S. 2011 irs forms publications intermediary) that has entered into a qualified intermediary withholding agreement (discussed later) with the IRS. 2011 irs forms publications You may treat a QI as a payee to the extent the QI assumes primary withholding responsibility or primary Form 1099 reporting and backup withholding responsibility for a payment. 2011 irs forms publications In this situation, the QI is required to withhold the tax. 2011 irs forms publications You can determine whether a QI has assumed responsibility from the Form W-8IMY provided by the QI. 2011 irs forms publications   A payment to a QI to the extent it does not assume primary NRA withholding responsibility is considered made to the person on whose behalf the QI acts. 2011 irs forms publications If a QI does not assume Form 1099 reporting and backup withholding responsibility, you must report on Form 1099 and, if applicable, backup withhold as if you were making the payment directly to the U. 2011 irs forms publications S. 2011 irs forms publications person. 2011 irs forms publications Branches of financial institutions. 2011 irs forms publications   Branches of financial institutions are not permitted to operate as QIs if they are located outside of countries having approved “know-your-customer” (KYC) rules. 2011 irs forms publications The countries with approved KYC rules are listed on IRS. 2011 irs forms publications gov. 2011 irs forms publications QI withholding agreement. 2011 irs forms publications   Foreign financial institutions and foreign branches of U. 2011 irs forms publications S. 2011 irs forms publications financial institutions can enter into an agreement with the IRS to be a qualified intermediary. 2011 irs forms publications   A QI is entitled to certain simplified withholding and reporting rules. 2011 irs forms publications In general, there are three major areas whereby intermediaries with QI status are afforded such simplified treatment. 2011 irs forms publications   To apply for QI status, complete Form 14345, Qualified Intermediary Application, and Form SS-4, Application for Employer Identification Number. 2011 irs forms publications These forms, and the procedures required to obtain a QI withholding agreement are available at www. 2011 irs forms publications irs. 2011 irs forms publications gov/Businesses/Corporations/Qualified-Intermediaries-(QI). 2011 irs forms publications Documentation. 2011 irs forms publications   A QI is not required to forward documentation obtained from foreign account holders to the U. 2011 irs forms publications S. 2011 irs forms publications withholding agent from whom the QI receives a payment of U. 2011 irs forms publications S. 2011 irs forms publications source income. 2011 irs forms publications The QI maintains such documentation at its location and provides the U. 2011 irs forms publications S. 2011 irs forms publications withholding agent with withholding rate pools. 2011 irs forms publications A withholding rate pool is a payment of a single type of income that is subject to a single rate of withholding. 2011 irs forms publications   A QI is required to provide the U. 2011 irs forms publications S. 2011 irs forms publications withholding agent with information regarding U. 2011 irs forms publications S. 2011 irs forms publications persons subject to Form 1099 information reporting unless the QI assumes the primary obligation to do Form 1099 reporting and backup withholding. 2011 irs forms publications   If a QI obtains documentary evidence under the “know-your-customer” rules that apply to the QI under local law, and the documentary evidence is of a type specified in an attachment to the QI agreement, the documentary evidence remains valid until there is a change in circumstances or the QI knows the information is incorrect. 2011 irs forms publications This indefinite validity period rule does not apply to Forms W-8 or to documentary evidence that is not of the type specified in the attachment to the agreement. 2011 irs forms publications Form 1042-S reporting. 2011 irs forms publications   A QI is permitted to report payments made to its direct foreign account holders on a pooled basis rather than reporting payments to each direct account holder specifically. 2011 irs forms publications Pooled basis reporting is not available for payments to certain account holders, such as a nonqualified intermediary or a flow-through entity (discussed earlier). 2011 irs forms publications Collective refund procedures. 2011 irs forms publications   A QI may seek a refund on behalf of its direct account holders. 2011 irs forms publications The direct account holders, therefore, are not required to file returns with the IRS to obtain refunds, but rather may obtain them from the QI. 2011 irs forms publications U. 2011 irs forms publications S. 2011 irs forms publications branches of foreign banks and foreign insurance companies. 2011 irs forms publications   Special rules apply to a U. 2011 irs forms publications S. 2011 irs forms publications branch of a foreign bank subject to Federal Reserve Board supervision or a foreign insurance company subject to state regulatory supervision. 2011 irs forms publications If you agree to treat the branch as a U. 2011 irs forms publications S. 2011 irs forms publications person, you may treat the branch as a U. 2011 irs forms publications S. 2011 irs forms publications payee for a payment subject to NRA withholding provided you receive a Form W-8IMY from the U. 2011 irs forms publications S. 2011 irs forms publications branch on which the agreement is evidenced. 2011 irs forms publications If you treat the branch as a U. 2011 irs forms publications S. 2011 irs forms publications payee, you are not required to withhold. 2011 irs forms publications Even though you agree to treat the branch as a U. 2011 irs forms publications S. 2011 irs forms publications person, you must report the payment on Form 1042-S. 2011 irs forms publications   A financial institution organized in a U. 2011 irs forms publications S. 2011 irs forms publications possession is treated as a U. 2011 irs forms publications S. 2011 irs forms publications branch. 2011 irs forms publications The special rules discussed in this section apply to a possessions financial institution. 2011 irs forms publications   If you are paying a U. 2011 irs forms publications S. 2011 irs forms publications branch an amount that is not subject to NRA withholding, treat the payment as made to a foreign person, irrespective of any agreement to treat the branch as a U. 2011 irs forms publications S. 2011 irs forms publications person for amounts subject to NRA withholding. 2011 irs forms publications Consequently, amounts not subject to NRA withholding that are paid to a U. 2011 irs forms publications S. 2011 irs forms publications branch are not subject to Form 1099 reporting or backup withholding. 2011 irs forms publications   Alternatively, a U. 2011 irs forms publications S. 2011 irs forms publications branch may provide you with a Form W-8IMY with which it associates the documentation of the persons on whose behalf it acts. 2011 irs forms publications In this situation, the payees are the persons on whose behalf the branch acts provided you can reliably associate the payment with valid documentation from those persons. 2011 irs forms publications See Nonqualified Intermediaries under  Documentation, later. 2011 irs forms publications   If the U. 2011 irs forms publications S. 2011 irs forms publications branch does not provide you with a Form W-8IMY, then you should treat a payment subject to NRA withholding as made to the foreign person of which the branch is a part and the income as effectively connected with the conduct of a trade or business in the United States. 2011 irs forms publications Withholding foreign partnership and foreign trust. 2011 irs forms publications   A withholding foreign partnership (WP) is any foreign partnership that has entered into a WP withholding agreement with the IRS and is acting in that capacity. 2011 irs forms publications A withholding foreign trust (WT) is a foreign simple or grantor trust that has entered into a WT withholding agreement with the IRS and is acting in that capacity. 2011 irs forms publications   A WP or WT may act in that capacity only for payments of amounts subject to NRA withholding that are distributed to, or included in the distributive share of, its direct partners, beneficiaries, or owners. 2011 irs forms publications A WP or WT acting in that capacity must assume NRA withholding responsibility for these amounts. 2011 irs forms publications You may treat a WP or WT as a payee if it has provided you with documentation (discussed later) that represents that it is acting as a WP or WT for such amounts. 2011 irs forms publications WP and WT withholding agreements. 2011 irs forms publications   The WP and WT withholding agreements and the application procedures for the agreements are in Revenue Procedure 2003-64. 2011 irs forms publications Also see the following items. 2011 irs forms publications Revenue Procedure 2004-21. 2011 irs forms publications Revenue Procedure 2005-77. 2011 irs forms publications Employer identification number (EIN). 2011 irs forms publications   A completed Form SS-4 must be submitted with the application for being a WP or WT. 2011 irs forms publications The WP or WT will be assigned a WP-EIN or WT-EIN to be used only when acting in that capacity. 2011 irs forms publications Documentation. 2011 irs forms publications   A WP or WT must provide you with a Form W-8IMY that certifies that the WP or WT is acting in that capacity and a written statement identifying the amounts for which it is so acting. 2011 irs forms publications The statement is not required to contain withholding rate pool information or any information relating to the identity of a direct partner, beneficiary, or owner. 2011 irs forms publications The Form W-8IMY must contain the WP-EIN or WT-EIN. 2011 irs forms publications Foreign Persons A payee is subject to NRA withholding only if it is a foreign person. 2011 irs forms publications A foreign person includes a nonresident alien individual, foreign corporation, foreign partnership, foreign trust, foreign estate, and any other person that is not a U. 2011 irs forms publications S. 2011 irs forms publications person. 2011 irs forms publications It also includes a foreign branch of a U. 2011 irs forms publications S. 2011 irs forms publications financial institution if the foreign branch is a qualified intermediary. 2011 irs forms publications In most cases, the U. 2011 irs forms publications S. 2011 irs forms publications branch of a foreign corporation or partnership is treated as a foreign person. 2011 irs forms publications Nonresident alien. 2011 irs forms publications   A nonresident alien is an individual who is not a U. 2011 irs forms publications S. 2011 irs forms publications citizen or a resident alien. 2011 irs forms publications A resident of a foreign country under the residence article of an income tax treaty is a nonresident alien individual for purposes of withholding. 2011 irs forms publications Married to U. 2011 irs forms publications S. 2011 irs forms publications citizen or resident alien. 2011 irs forms publications   Nonresident alien individuals married to U. 2011 irs forms publications S. 2011 irs forms publications citizens or resident aliens may choose to be treated as resident aliens for certain income tax purposes. 2011 irs forms publications However, these individuals are still subject to the NRA withholding rules that apply to nonresident aliens for all income except wages. 2011 irs forms publications Wages paid to these individuals are subject to graduated withholding. 2011 irs forms publications See Wages Paid to Employees—Graduated Withholding . 2011 irs forms publications Resident alien. 2011 irs forms publications   A resident alien is an individual who is not a citizen or national of the United States and who meets either the green card test or the substantial presence test for the calendar year. 2011 irs forms publications Green card test. 2011 irs forms publications An alien is a resident alien if the individual was a lawful permanent resident of the United States at any time during the calendar year. 2011 irs forms publications This is known as the green card test because these aliens hold immigrant visas (also known as green cards). 2011 irs forms publications Substantial presence test. 2011 irs forms publications An alien is considered a resident alien if the individual meets the substantial presence test for the calendar year. 2011 irs forms publications Under this test, the individual must be physically present in the United States on at least: 31 days during the current calendar year, and 183 days during the current year and the 2 preceding years, counting all the days of physical presence in the current year, but only 1/3 the number of days of presence in the first preceding year, and only 1/6 the number of days in the second preceding year. 2011 irs forms publications   In most cases, the days the alien is in the United States as a teacher, student, or trainee on an “F,” “J,” “M,” or “Q” visa are not counted. 2011 irs forms publications This exception is for a limited period of time. 2011 irs forms publications   For more information on resident and nonresident status, the tests for residence, and the exceptions to them, see Publication 519. 2011 irs forms publications Note. 2011 irs forms publications   If your employee is late in notifying you that his or her status changed from nonresident alien to resident alien, you may have to make an adjustment to Form 941 if that employee was exempt from withholding of social security and Medicare taxes as a nonresident alien. 2011 irs forms publications For more information on making adjustments, see chapter 13 of Publication 15 (Circular E). 2011 irs forms publications Resident of a U. 2011 irs forms publications S. 2011 irs forms publications possession. 2011 irs forms publications   A bona fide resident of Puerto Rico, the U. 2011 irs forms publications S. 2011 irs forms publications Virgin Islands, Guam, the Commonwealth of the Northern Mariana Islands (CNMI), or American Samoa who is not a U. 2011 irs forms publications S. 2011 irs forms publications citizen or a U. 2011 irs forms publications S. 2011 irs forms publications national is treated as a nonresident alien for the withholding rules explained here. 2011 irs forms publications A bona fide resident of a possession is someone who: Meets the presence test, Does not have a tax home outside the possession, and Does not have a closer connection to the United States or to a foreign country than to the possession. 2011 irs forms publications   For more information, see Publication 570, Tax Guide for Individuals With Income From U. 2011 irs forms publications S. 2011 irs forms publications Possessions. 2011 irs forms publications Foreign corporations. 2011 irs forms publications   A foreign corporation is one that does not fit the definition of a domestic corporation. 2011 irs forms publications A domestic corporation is one that was created or organized in the United States or under the laws of the United States, any of its states, or the District of Columbia. 2011 irs forms publications Guam or Northern Mariana Islands corporations. 2011 irs forms publications   A corporation created or organized in, or under the laws of, Guam or the CNMI is not considered a foreign corporation for the purpose of withholding tax for the tax year if: At all times during the tax year less than 25% in value of the corporation's stock is owned, directly or indirectly, by foreign persons; and At least 20% of the corporation's gross income is derived from sources within Guam or the CNMI for the 3-year period ending with the close of the preceding tax year of the corporation (or the period the corporation has been in existence, if less). 2011 irs forms publications Note. 2011 irs forms publications   The provisions discussed below under U. 2011 irs forms publications S. 2011 irs forms publications Virgin Islands and American Samoa corporations will apply to Guam or CNMI corporations when an implementing agreement is in effect between the United States and that possession. 2011 irs forms publications U. 2011 irs forms publications S. 2011 irs forms publications Virgin Islands and American Samoa corporations. 2011 irs forms publications   A corporation created or organized in, or under the laws of, the U. 2011 irs forms publications S. 2011 irs forms publications Virgin Islands or American Samoa is not considered a foreign corporation for the purposes of withholding tax for the tax year if: At all times during the tax year less than 25% in value of the corporation's stock is owned, directly or indirectly, by foreign persons, At least 65% of the corporation's gross income is effectively connected with the conduct of a trade or business in the U. 2011 irs forms publications S. 2011 irs forms publications Virgin Islands, American Samoa, Guam, the CNMI, or the United States for the 3-year period ending with the close of the tax year of the corporation (or the period the corporation or any predecessor has been in existence, if less), and No substantial part of the income of the corporation is used, directly or indirectly, to satisfy obligations to a person who is not a bona fide resident of the U. 2011 irs forms publications S. 2011 irs forms publications Virgin Islands, American Samoa, Guam, the CNMI, or the United States. 2011 irs forms publications Foreign private foundations. 2011 irs forms publications   A private foundation that was created or organized under the laws of a foreign country is a foreign private foundation. 2011 irs forms publications Gross investment income from sources within the United States paid to a qualified foreign private foundation is subject to NRA withholding at a 4% rate (unless exempted by a treaty) rather than the ordinary statutory 30% rate. 2011 irs forms publications Other foreign organizations, associations, and charitable institutions. 2011 irs forms publications   An organization may be exempt from income tax under section 501(a) of the Internal Revenue Code even if it was formed under foreign law. 2011 irs forms publications In most cases, you do not have to withhold tax on payments of income to these foreign tax-exempt organizations unless the IRS has determined that they are foreign private foundations. 2011 irs forms publications   Payments to these organizations, however, must be reported on Form 1042-S, even though no tax is withheld. 2011 irs forms publications   You must withhold tax on the unrelated business income (as described in Publication 598, Tax on Unrelated Business Income of Exempt Organizations) of foreign tax-exempt organizations in the same way that you would withhold tax on similar income of nonexempt organizations. 2011 irs forms publications U. 2011 irs forms publications S. 2011 irs forms publications branches of foreign persons. 2011 irs forms publications   In most cases, a payment to a U. 2011 irs forms publications S. 2011 irs forms publications branch of a foreign person is a payment made to the foreign person. 2011 irs forms publications However, you may treat payments to U. 2011 irs forms publications S. 2011 irs forms publications branches of foreign banks and foreign insurance companies (discussed earlier) that are subject to U. 2011 irs forms publications S. 2011 irs forms publications regulatory supervision as payments made to a U. 2011 irs forms publications S. 2011 irs forms publications person, if you and the U. 2011 irs forms publications S. 2011 irs forms publications branch have agreed to do so, and if their agreement is evidenced by a withholding certificate, Form W-8IMY. 2011 irs forms publications For this purpose, a financial institution organized under the laws of a U. 2011 irs forms publications S. 2011 irs forms publications possession is treated as a U. 2011 irs forms publications S. 2011 irs forms publications branch. 2011 irs forms publications Documentation In most cases, you must withhold 30% from the gross amount paid to a foreign payee unless you can reliably associate the payment with valid documentation that establishes either of the following. 2011 irs forms publications The payee is a U. 2011 irs forms publications S. 2011 irs forms publications person. 2011 irs forms publications The payee is a foreign person that is the beneficial owner of the income and is entitled to a reduced rate of withholding. 2011 irs forms publications In most cases, you must get the documentation before you make the payment. 2011 irs forms publications The documentation is not valid if you know, or have reason to know, that it is unreliable or incorrect. 2011 irs forms publications See Standards of Knowledge , later. 2011 irs forms publications If you cannot reliably associate a payment with valid documentation, you must use the presumption rules discussed later. 2011 irs forms publications For example, if you do not have documentation or you cannot determine the part of a payment that is allocable to specific documentation, you must use the presumption rules. 2011 irs forms publications The specific types of documentation are discussed in this section. 2011 irs forms publications However, see Withholding on Specific Income , later, as well as the instructions to the particular forms. 2011 irs forms publications As the withholding agent, you also may want to see the Instructions for the Requester of Forms W-8BEN, W-8ECI, W-8EXP, and W-8IMY. 2011 irs forms publications Section 1446 withholding. 2011 irs forms publications   Under section 1446 of the Code, a partnership must withhold tax on its effectively connected income allocable to a foreign partner. 2011 irs forms publications In most cases, a partnership determines if a partner is a foreign partner and the partner's tax classification based on the withholding certificate provided by the partner. 2011 irs forms publications This is the same documentation that is filed for NRA withholding, but may require additional information as discussed under each of the forms in this section. 2011 irs forms publications Joint owners. 2011 irs forms publications    If you make a payment to joint owners, you need to get documentation from each owner. 2011 irs forms publications Form W-9. 2011 irs forms publications   In most cases, you can treat the payee as a U. 2011 irs forms publications S. 2011 irs forms publications person if the payee gives you a Form W-9. 2011 irs forms publications The Form W-9 can be used only by a U. 2011 irs forms publications S. 2011 irs forms publications person and must contain the payee's taxpayer identification number (TIN). 2011 irs forms publications If there is more than one owner, you may treat the total amount as paid to a U. 2011 irs forms publications S. 2011 irs forms publications person if any one of the owners gives you a Form W-9. 2011 irs forms publications See U. 2011 irs forms publications S. 2011 irs forms publications Taxpayer Identification Numbers , later. 2011 irs forms publications U. 2011 irs forms publications S. 2011 irs forms publications persons are not subject to NRA withholding, but may be subject to Form 1099 reporting and backup withholding. 2011 irs forms publications Form W-8. 2011 irs forms publications   In most cases, a foreign payee of the income should give you a form in the Form W-8 series. 2011 irs forms publications Until further notice, you can rely upon Forms W-8 that contain a P. 2011 irs forms publications O. 2011 irs forms publications box as a permanent residence address provided you do not know, or have reason to know, that the person providing the form is a U. 2011 irs forms publications S. 2011 irs forms publications person and that a street address is available. 2011 irs forms publications You may rely on Forms W-8 for which there is a U. 2011 irs forms publications S. 2011 irs forms publications mailing address provided you received the form prior to December 31, 2001. 2011 irs forms publications   If certain requirements are met, the foreign person can give you documentary evidence, rather than a Form W-8. 2011 irs forms publications You can rely on documentary evidence in lieu of a Form W-8 for a payment made in a U. 2011 irs forms publications S. 2011 irs forms publications possession. 2011 irs forms publications Other documentation. 2011 irs forms publications   Other documentation may be required to claim an exemption from, or a reduced rate of, withholding on pay for personal services. 2011 irs forms publications The nonresident alien individual may have to give you a Form W-4 or a Form 8233, Exemption From Withholding on Compensation for Independent (and Certain Dependent) Personal Services of a Nonresident Alien Individual. 2011 irs forms publications These forms are discussed in Pay for Personal Services Performed under Withholding on Specific Income. 2011 irs forms publications Beneficial Owners If all the appropriate requirements have been established on a Form W-8BEN, W-8ECI, W-8EXP or, if applicable, on documentary evidence, you may treat the payee as a foreign beneficial owner. 2011 irs forms publications Form W-8BEN, Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding. 2011 irs forms publications   This form is used by a foreign person to: Establish foreign status; Claim that such person is the beneficial owner of the income for which the form is being furnished or a partner in a partnership subject to section 1446 withholding; and If applicable, claim a reduced rate of, or exemption from, withholding under an income tax treaty. 2011 irs forms publications   Form W-8BEN also may be used to claim that the foreign person is exempt from Form 1099 reporting and backup withholding for income that is not subject to NRA withholding. 2011 irs forms publications For example, a foreign person may provide a Form W-8BEN to a broker to establish that the gross proceeds from the sale of securities are not subject to Form 1099 reporting or backup withholding. 2011 irs forms publications Claiming treaty benefits. 2011 irs forms publications   You may apply a reduced rate of withholding to a foreign person that provides a Form W-8BEN claiming a reduced rate of withholding under an income tax treaty only if the person provides a U. 2011 irs forms publications S. 2011 irs forms publications TIN and certifies that: It is a resident of a treaty country; It is the beneficial owner of the income; If it is an entity, it derives the income within the meaning of section 894 of the Internal Revenue Code (it is not fiscally transparent); and It meets any limitation on benefits provision contained in the treaty, if applicable. 2011 irs forms publications   If the foreign beneficial owner claiming a treaty benefit is related to you, the foreign beneficial owner also must certify on Form W-8BEN that it will file Form 8833, Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b), if the amount subject to NRA withholding received during a calendar year exceeds, in the aggregate, $500,000. 2011 irs forms publications   An entity derives income for which it is claiming treaty benefits only if the entity is not treated as fiscally transparent for that income. 2011 irs forms publications See Fiscally transparent entity discussed earlier under Flow-Through Entities. 2011 irs forms publications   Limitations on benefits provisions generally prohibit third country residents from obtaining treaty benefits. 2011 irs forms publications For example, a foreign corporation may not be entitled to a reduced rate of withholding unless a minimum percentage of its owners are citizens or residents of the United States or the treaty country. 2011 irs forms publications   The exemptions from, or reduced rates of, U. 2011 irs forms publications S. 2011 irs forms publications tax vary under each treaty. 2011 irs forms publications You must check the provisions of the tax treaty that apply. 2011 irs forms publications Tables at the end of this publication show the countries with which the United States has income tax treaties and the rates of withholding that apply in cases where all conditions of the particular treaty articles are satisfied. 2011 irs forms publications   If you know, or have reason to know, that an owner of income is not eligible for treaty benefits claimed, you must not apply the treaty rate. 2011 irs forms publications You are not, however, responsible for misstatements on a Form W-8, documentary evidence, or statements accompanying documentary evidence for which you did not have actual knowledge, or reason to know, that the statements were incorrect. 2011 irs forms publications Exceptions to TIN requirement. 2011 irs forms publications   A foreign person does not have to provide a TIN to claim a reduced rate of withholding under a treaty if the requirements for the following exceptions are met. 2011 irs forms publications Income from marketable securities (discussed next). 2011 irs forms publications Unexpected payments to an individual (discussed under U. 2011 irs forms publications S. 2011 irs forms publications Taxpayer Identification Numbers ). 2011 irs forms publications Marketable securities. 2011 irs forms publications   A Form W-8BEN provided to claim treaty benefits does not need a U. 2011 irs forms publications S. 2011 irs forms publications TIN if the foreign beneficial owner is claiming the benefits on income from marketable securities. 2011 irs forms publications For this purpose, income from a marketable security consists of the following items. 2011 irs forms publications Dividends and interest from stocks and debt obligations that are actively traded. 2011 irs forms publications Dividends from any redeemable security issued by an investment company registered under the Investment Company Act of 1940 (mutual fund). 2011 irs forms publications Dividends, interest, or royalties from units of beneficial interest in a unit investment trust that are (or were upon issuance) publicly offered and are registered with the SEC under the Securities Act of 1933. 2011 irs forms publications Income related to loans of any of the above securities. 2011 irs forms publications Offshore accounts. 2011 irs forms publications   If a payment is made outside the United States to an offshore account, a payee may give you documentary evidence, rather than Form W-8BEN. 2011 irs forms publications   In most cases, a payment is made outside the United States if you complete the acts necessary to effect the payment outside the United States. 2011 irs forms publications However, an amount paid by a bank or other financial institution on a deposit or account usually will be treated as paid at the branch or office where the amount is credited. 2011 irs forms publications An offshore account is an account maintained at an office or branch of a U. 2011 irs forms publications S. 2011 irs forms publications or foreign bank or other financial institution at any location outside the United States. 2011 irs forms publications   You may rely on documentary evidence given to you by a nonqualified intermediary or a flow-through entity with its Form W-8IMY. 2011 irs forms publications This rule applies even though you make the payment to a nonqualified intermediary or flow-through entity in the United States. 2011 irs forms publications In most cases, the nonqualified intermediary or flow-through entity that gives you documentary evidence also will have to give you a withholding statement, discussed later. 2011 irs forms publications Documentary evidence. 2011 irs forms publications   You may apply a reduced rate of withholding to income from marketable securities (discussed earlier) paid outside the United States to an offshore account if the beneficial owner gives you documentary evidence in place of a Form W-8BEN. 2011 irs forms publications To claim treaty benefits, the documentary evidence must be one of the following: A certificate of residence that: Is issued by a tax official of the treaty country of which the foreign beneficial owner claims to be a resident, States that the person has filed its most recent income tax return as a resident of that country, and Is issued within 3 years prior to being presented to you. 2011 irs forms publications Documentation for an individual that: Includes the individual's name, address, and photograph, Is an official document issued by an authorized governmental body, and Is issued no more than 3 years prior to being presented to you. 2011 irs forms publications Documentation for an entity that: Includes the name of the entity, Includes the address of its principal office in the treaty country, and Is an official document issued by an authorized governmental body. 2011 irs forms publications In addition to the documentary evidence, a foreign beneficial owner that is an entity must provide a statement that it derives the income for which it claims treaty benefits and that it meets one or more of the conditions set forth in a limitation on benefits article, if any, (or similar provision) contained in the applicable treaty. 2011 irs forms publications Form W-8ECI, Certificate of Foreign Person's Claim That Income Is Effectively Connected With the Conduct of a Trade or Business in the United States. 2011 irs forms publications   This form is used by a foreign person to: Establish foreign status, Claim that such person is the beneficial owner of the income for which the form is being furnished, and Claim that the income is effectively connected with the conduct of a trade or business in the United States. 2011 irs forms publications (See Effectively Connected Income , later. 2011 irs forms publications )   Effectively connected income for which a valid Form W-8ECI has been provided is generally not subject to NRA withholding. 2011 irs forms publications   If a partner submits this form to a partnership, the income claimed to be effectively connected with the conduct of a U. 2011 irs forms publications S. 2011 irs forms publications trade or business is subject to withholding under section 1446. 2011 irs forms publications If the partner has made, or will make, an election under section 871(d) or 882(d), the partner must submit Form W-8ECI, and attach a copy of the election, or a statement of intent to elect, to the form. 2011 irs forms publications    If the partner's only effectively connected income is the income allocated from the partnership and the partner is not making the election under section 871(d) or 882(d), the partner should provide Form W-8BEN to the partnership. 2011 irs forms publications Form W-8EXP, Certificate of Foreign Government or Other Foreign Organization for United States Tax Withholding. 2011 irs forms publications   This form is used by a foreign government, international organization, foreign central bank of issue, foreign tax-exempt organization, foreign private foundation, or government of a U. 2011 irs forms publications S. 2011 irs forms publications possession to: Establish foreign status, Claim that such person is the beneficial owner of the income for which the form is being furnished, and Claim a reduced rate of, or an exemption from, withholding as such an entity. 2011 irs forms publications   If the government or organization is a partner in a partnership carrying on a trade or business in the United States, the effectively connected income allocable to the partner is subject to withholding under section 1446. 2011 irs forms publications   See Foreign Governments and Certain Other Foreign Organizations , later. 2011 irs forms publications Foreign Intermediaries and Foreign Flow-Through Entities Payments made to a foreign intermediary or foreign flow-through entity are treated as made to the payees on whose behalf the intermediary or entity acts. 2011 irs forms publications The Form W-8IMY provided by a foreign intermediary or flow-through entity must be accompanied by additional information for you to be able to reliably associate the payment with a payee. 2011 irs forms publications The additional information required depends on the type of intermediary or flow-through entity and the extent of the withholding responsibilities it assumes. 2011 irs forms publications Form W-8IMY, Certificate of Foreign Intermediary, Foreign Flow-Through Entity, or Certain U. 2011 irs forms publications S. 2011 irs forms publications Branches for United States Tax Withholding. 2011 irs forms publications   This form is used by foreign intermediaries and foreign flow-through entities, as well as certain U. 2011 irs forms publications S. 2011 irs forms publications branches, to: Represent that a foreign person is a qualified intermediary or nonqualified intermediary, Represent, if applicable, that the qualified intermediary is assuming primary NRA withholding responsibility and/or primary Form 1099 reporting and backup withholding responsibility, Represent that a foreign partnership or a foreign simple or grantor trust is a withholding foreign partnership or a withholding foreign trust, Represent that a foreign flow-through entity is a nonwithholding foreign partnership, or a nonwithholding foreign trust and that the income is not effectively connected with the conduct of a trade or business in the United States, Represent that the provider is a U. 2011 irs forms publications S. 2011 irs forms publications branch of a foreign bank or insurance company and either is agreeing to be treated as a U. 2011 irs forms publications S. 2011 irs forms publications person or is transmitting documentation of the persons on whose behalf it is acting, or Represent that, for purposes of section 1446, it is an upper-tier foreign partnership or a foreign grantor trust and that the form is being used to transmit the required documentation. 2011 irs forms publications For information on qualifying as an upper-tier foreign partnership, see Regulations section 1. 2011 irs forms publications 1446-5. 2011 irs forms publications Qualified Intermediaries In most cases, a QI is any foreign intermediary that has entered into a QI withholding agreement (discussed earlier) with the IRS. 2011 irs forms publications A foreign intermediary that has received a QI employer identification number (QI-EIN) may represent on Form W-8IMY that it is a QI before it receives a fully executed agreement. 2011 irs forms publications The intermediary can claim that it is a QI until the IRS revokes its QI-EIN. 2011 irs forms publications The IRS will revoke a QI-EIN if the QI agreement is not executed and returned to the IRS within a reasonable period of time after the agreement was sent to the intermediary for signature. 2011 irs forms publications Responsibilities. 2011 irs forms publications   Payments made to a QI that does not assume NRA withholding responsibility are treated as paid to its account holders and customers. 2011 irs forms publications However, a QI is not required to provide you with documentation it obtains from its foreign account holders and customers. 2011 irs forms publications Instead, it provides you with a withholding statement that contains withholding rate pool information. 2011 irs forms publications A withholding rate pool is a payment of a single type of income, determined in accordance with the categories of income reported on Form 1042-S that is subject to a single rate of withholding. 2011 irs forms publications A qualified intermediary is required to provide you with information regarding U. 2011 irs forms publications S. 2011 irs forms publications persons subject to Form 1099 reporting and to provide you withholding rate pool information separately for each such U. 2011 irs forms publications S. 2011 irs forms publications person unless it has assumed Form 1099 reporting and backup withholding responsibility. 2011 irs forms publications For the alternative procedure for providing rate pool information for U. 2011 irs forms publications S. 2011 irs forms publications non-exempt persons, see the Form W-8IMY instructions. 2011 irs forms publications   The withholding statement must: Designate those accounts for which it acts as a qualified intermediary, Designate those accounts for which it assumes primary NRA withholding responsibility and/or primary Form 1099 and backup withholding responsibility, and Provide sufficient information for you to allocate the payment to a withholding rate pool. 2011 irs forms publications   The extent to which you must have withholding rate pool information depends on the withholding and reporting obligations assumed by the QI. 2011 irs forms publications Primary responsibility not assumed. 2011 irs forms publications   If a QI does not assume primary NRA withholding responsibility or primary Form 1099 reporting and backup withholding responsibility for the payment, you can reliably associate the payment with valid documentation only to the extent you can reliably determine the part of the payment that relates to each withholding rate pool for foreign payees. 2011 irs forms publications Unless the alternative procedure applies, the qualified intermediary must provide you with a separate withholding rate pool for each U. 2011 irs forms publications S. 2011 irs forms publications person subject to Form 1099 reporting and/or backup withholding. 2011 irs forms publications The QI must provide a Form W-9 or, in the absence of the form, the name, address, and TIN, if available, for such person. 2011 irs forms publications Primary NRA withholding responsibility assumed. 2011 irs forms publications   If you make a payment to a QI that assumes primary NRA withholding responsibility (but not primary Form 1099 reporting and backup withholding responsibility), you can reliably associate the payment with valid documentation only to the extent you can reliably determine the part of the payment that relates to the withholding rate pool for which the QI assumes primary NRA withholding responsibility and the part of the payment attributable to withholding rate pools for each U. 2011 irs forms publications S. 2011 irs forms publications person, unless the alternative procedure applies, subject to Form 1099 reporting and/or backup withholding. 2011 irs forms publications The QI must provide a Form W-9 or, in the absence of the form, the name, address, and TIN, if available, for such person. 2011 irs forms publications Primary NRA and Form 1099 responsibility assumed. 2011 irs forms publications   If you make a payment to a QI that assumes both primary NRA withholding responsibility and primary Form 1099 reporting and backup withholding responsibility, you can reliably associate a payment with valid documentation provided that you receive a valid Form W-8IMY. 2011 irs forms publications It is not necessary to associate the payment with withholding rate pools. 2011 irs forms publications Example. 2011 irs forms publications You make a payment of dividends to a QI. 2011 irs forms publications It has five customers: two are foreign persons who have provided documentation entitling them to a 15% rate of withholding on dividends; two are foreign persons subject to a 30% rate of withholding on dividends; and one is a U. 2011 irs forms publications S. 2011 irs forms publications individual who provides it with a Form W-9. 2011 irs forms publications Each customer is entitled to 20% of the dividend payment. 2011 irs forms publications The QI does not assume any primary withholding responsibility. 2011 irs forms publications The QI gives you a Form W-8IMY with which it associates the Form W-9 and a withholding statement that allocates 40% of the dividend to a 15% withholding rate pool, 40% to a 30% withholding rate pool, and 20% to the U. 2011 irs forms publications S. 2011 irs forms publications individual. 2011 irs forms publications You should report on Forms 1042-S 40% of the payment as made to a 15% rate dividend pool and 40% of the payment as made to a 30% rate dividend pool. 2011 irs forms publications The part of the payment allocable to the U. 2011 irs forms publications S. 2011 irs forms publications individual (20%) is reportable on Form 1099-DIV. 2011 irs forms publications Smaller partnerships and trusts. 2011 irs forms publications   A QI may apply special rules to a smaller partnership or trust (Joint Account Provision) only if the partnership or trust meets the following conditions. 2011 irs forms publications It is a foreign partnership or foreign simple or grantor trust. 2011 irs forms publications It is a direct account holder of the QI. 2011 irs forms publications It does not have any partner, beneficiary, or owner that is a U. 2011 irs forms publications S. 2011 irs forms publications person or a pass- through partner, beneficiary, or owner. 2011 irs forms publications   For information on these rules, see section 4A. 2011 irs forms publications 01 of the QI agreement. 2011 irs forms publications This is found in Appendix 3 of Revenue Procedure 2003-64. 2011 irs forms publications Also see Revenue Procedure 2004-21. 2011 irs forms publications Related partnerships and trusts. 2011 irs forms publications    A QI may apply special rules to a related partnership or trust only if the partnership or trust meets the following conditions. 2011 irs forms publications It is a foreign partnership or foreign simple or grantor trust. 2011 irs forms publications It is either: A direct account holder of the QI, or An indirect account holder of the QI that is a direct partner, beneficiary, or owner of a partnership or trust to which the QI has applied this rule. 2011 irs forms publications For information on these rules, see section 4A. 2011 irs forms publications 02 of the QI agreement. 2011 irs forms publications This is found in Appendix 3 of Revenue Procedure 2003-64. 2011 irs forms publications Also see Revenue Procedure 2005-77. 2011 irs forms publications Nonqualified Intermediaries If you are making a payment to an NQI, foreign flow-through entity, or U. 2011 irs forms publications S. 2011 irs forms publications branch that is using Form W-8IMY to transmit information about the branch's account holders or customers, you can treat the payment (or a part of the payment) as reliably associated with valid documentation from a specific payee only if, prior to making the payment: You can allocate the payment to a valid Form W-8IMY, You can reliably determine how much of the payment relates to valid documentation provided by a payee (a person that is not itself a foreign intermediary, flow- through entity, or U. 2011 irs forms publications S. 2011 irs forms publications branch), and You have sufficient information to report the payment on Form 1042-S or Form 1099, if reporting is required. 2011 irs forms publications The NQI, flow-through entity, or U. 2011 irs forms publications S. 2011 irs forms publications branch must give you certain information on a withholding statement that is associated with the Form W-8IMY. 2011 irs forms publications A withholding statement must be updated to keep the information accurate prior to each payment. 2011 irs forms publications Withholding statement. 2011 irs forms publications   In most cases, a withholding statement must contain the following information. 2011 irs forms publications The name, address, and TIN (if any, or if required) of each person for whom documentation is provided. 2011 irs forms publications The type of documentation (documentary evidence, Form W-8, or Form W-9) for every person for whom documentation has been provided. 2011 irs forms publications The status of the person for whom the documentation has been provided, such as whether the person is a U. 2011 irs forms publications S. 2011 irs forms publications exempt recipient (U. 2011 irs forms publications S. 2011 irs forms publications person exempt from Form 1099 reporting), U. 2011 irs forms publications S. 2011 irs forms publications non-exempt recipient (U. 2011 irs forms publications S. 2011 irs forms publications person subject to Form 1099 reporting), or a foreign person. 2011 irs forms publications For a foreign person, the statement must indicate whether the person is a beneficial owner or a foreign intermediary, flow-through entity, or a U. 2011 irs forms publications S. 2011 irs forms publications branch. 2011 irs forms publications The type of recipient the person is, based on the recipient codes used on Form 1042-S. 2011 irs forms publications Information allocating each payment, by income type, to each payee (including U. 2011 irs forms publications S. 2011 irs forms publications exempt and U. 2011 irs forms publications S. 2011 irs forms publications non-exempt recipients) for whom documentation has been provided. 2011 irs forms publications The rate of withholding that applies to each foreign person to whom a payment is allocated. 2011 irs forms publications A foreign payee's country of residence. 2011 irs forms publications If a reduced rate of withholding is claimed, the basis for a reduced rate of withholding (for example, portfolio interest, treaty benefit, etc. 2011 irs forms publications ). 2011 irs forms publications In the case of treaty benefits claimed by entities, whether the applicable limitation on benefits statement and the statement that the foreign person derives the income for which treaty benefits are claimed, have been made. 2011 irs forms publications The name, address, and TIN (if any) of any other NQI, flow-through entity, or U. 2011 irs forms publications S. 2011 irs forms publications branch from which the payee will directly receive a payment. 2011 irs forms publications Any other information a withholding agent requests to fulfill its reporting and withholding obligations. 2011 irs forms publications Alternative procedure. 2011 irs forms publications   Under this alternative procedure the NQI can give you the information that allocates each payment to each foreign and U. 2011 irs forms publications S. 2011 irs forms publications exempt recipient by January 31 following the calendar year of payment, rather than prior to the payment being made as otherwise required. 2011 irs forms publications To take advantage of this procedure, the NQI must: (a) inform you, on its withholding statement, that it is using the alternative procedure; and (b) obtain your consent. 2011 irs forms publications You must receive the withholding statement with all the required information (other than item 5) prior to making the payment. 2011 irs forms publications    This alternative procedure cannot be used for payments to U. 2011 irs forms publications S. 2011 irs forms publications non-exempt recipients. 2011 irs forms publications Therefore, an NQI must always provide you with allocation information for all U. 2011 irs forms publications S. 2011 irs forms publications non-exempt recipients prior to a payment being made. 2011 irs forms publications Pooled withholding information. 2011 irs forms publications   If an NQI uses the alternative procedure, it must provide you with withholding rate pool information, as opposed to individual allocation information, prior to the payment of a reportable amount. 2011 irs forms publications A withholding rate pool is a payment of a single type of income (as determined by the income categories on Form 1042-S) that is subject to a single rate of withholding. 2011 irs forms publications For example, an NQI that has foreign account holders receiving royalties and dividends, both subject to the 15% rate, will provide you with information for two withholding rate pools (one for royalties and one for dividends). 2011 irs forms publications The NQI must provide you with the payee specific allocation information (information allocating each payment to each payee) by January 31 following the calendar year of payment. 2011 irs forms publications Failure to provide allocation information. 2011 irs forms publications   If an NQI fails to provide you with the payee specific allocation information for a withholding rate pool by January 31, you must not apply the alternative procedure to any of the NQI's withholding rate pools from that date forward. 2011 irs forms publications You must treat the payees as undocumented and apply the presumption rules, discussed later in Presumption Rules . 2011 irs forms publications An NQI is deemed to have f