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IRS Releases the “Dirty Dozen” Tax Scams for 2014; Identity Theft, Phone Scams Lead List

IR-2014-16, Feb. 19, 2014

WASHINGTON — The Internal Revenue Service today issued its annual “Dirty Dozen” list of tax scams, reminding taxpayers to use caution during tax season to protect themselves against a wide range of schemes ranging from identity theft to return preparer fraud.

The Dirty Dozen listing, compiled by the IRS each year, lists a variety of common scams taxpayers can encounter at any point during the year. But many of these schemes peak during filing season as people prepare their tax returns.

"Taxpayers should be on the lookout for tax scams using the IRS name,” said IRS Commissioner John Koskinen. “These schemes jump every year at tax time. Scams can be sophisticated and take many different forms. We urge people to protect themselves and use caution when viewing e-mails, receiving telephone calls or getting advice on tax issues.”

Illegal scams can lead to significant penalties and interest and possible criminal prosecution. IRS Criminal Investigation works closely with the Department of Justice (DOJ) to shutdown scams and prosecute the criminals behind them.

The following are the Dirty Dozen tax scams for 2014:

Identity Theft

Tax fraud through the use of identity theft tops this year’s Dirty Dozen list. Identity theft occurs when someone uses your personal information, such as your name, Social Security number (SSN) or other identifying information, without your permission, to commit fraud or other crimes. In many cases, an identity thief uses a legitimate taxpayer’s identity to fraudulently file a tax return and claim a refund.

The agency’s work on identity theft and refund fraud continues to grow, touching nearly every part of the organization. For the 2014 filing season, the IRS has expanded these efforts to better protect taxpayers and help victims.

The IRS has a special section on IRS.gov dedicated to identity theft issues, including YouTube videos, tips for taxpayers and an assistance guide. For victims, the information includes how to contact the IRS Identity Protection Specialized Unit. For other taxpayers, there are tips on how taxpayers can protect themselves against identity theft.

Taxpayers who believe they are at risk of identity theft due to lost or stolen personal information should contact the IRS immediately so the agency can take action to secure their tax account. Taxpayers can call the IRS Identity Protection Specialized Unit at 800-908-4490. More information can be found on the special identity protection page.

Pervasive Telephone Scams

The IRS has seen a recent increase in local phone scams across the country, with callers pretending to be from the IRS in hopes of stealing money or identities from victims.

These phone scams include many variations, ranging from instances from where callers say the victims owe money or are entitled to a huge refund. Some calls can threaten arrest and threaten a driver’s license revocation. Sometimes these calls are paired with follow-up calls from people saying they are from the local police department or the state motor vehicle department.

Characteristics of these scams can include:

  • Scammers use fake names and IRS badge numbers. They generally use common names and surnames to identify themselves.
  • Scammers may be able to recite the last four digits of a victim’s Social Security Number.
  • Scammers “spoof” or imitate the IRS toll-free number on caller ID to make it appear that it’s the IRS calling.
  • Scammers sometimes send bogus IRS emails to some victims to support their bogus calls.
  • Victims hear background noise of other calls being conducted to mimic a call site.

After threatening victims with jail time or a driver’s license revocation, scammers hang up and others soon call back pretending to be from the local police or DMV, and the caller ID supports their claim.

In another variation, one sophisticated phone scam has targeted taxpayers, including recent immigrants, throughout the country. Victims are told they owe money to the IRS and it must be paid promptly through a pre-loaded debit card or wire transfer. If the victim refuses to cooperate, they are then threatened with arrest, deportation or suspension of a business or driver’s license. In many cases, the caller becomes hostile and insulting.

If you get a phone call from someone claiming to be from the IRS, here’s what you should do: If you know you owe taxes or you think you might owe taxes, call the IRS at 800-829-1040. The IRS employees at that line can help you with a payment issue – if there really is such an issue.

If you know you don’t owe taxes or have no reason to think that you owe any taxes (for example, you’ve never received a bill or the caller made some bogus threats as described above), then call and report the incident to the Treasury Inspector General for Tax Administration at 800-366-4484.

If you’ve been targeted by these scams, you should also contact the Federal Trade Commission and use their “FTC Complaint Assistant” at FTC.gov.  Please add "IRS Telephone Scam" to the comments of your complaint.

Phishing

Phishing is a scam typically carried out with the help of unsolicited email or a fake website that poses as a legitimate site to lure in potential victims and prompt them to provide valuable personal and financial information. Armed with this information, a criminal can commit identity theft or financial theft.

If you receive an unsolicited email that appears to be from either the IRS or an organization closely linked to the IRS, such as the Electronic Federal Tax Payment System (EFTPS), report it by sending it to phishing@irs.gov.

It is important to keep in mind the IRS does not initiate contact with taxpayers by email to request personal or financial information. This includes any type of electronic communication, such as text messages and social media channels. The IRS has information online that can help you protect yourself from email scams.

False Promises of “Free Money” from Inflated Refunds

Scam artists routinely pose as tax preparers during tax time, luring victims in by promising large federal tax refunds or refunds that people never dreamed they were due in the first place.

Scam artists use flyers, advertisements, phony store fronts and even word of mouth to throw out a wide net for victims. They may even spread the word through community groups or churches where trust is high. Scammers prey on people who do not have a filing requirement, such as low-income individuals or the elderly. They also prey on non-English speakers, who may or may not have a filing requirement.

Scammers build false hope by duping people into making claims for fictitious rebates, benefits or tax credits. They charge good money for very bad advice. Or worse, they file a false return in a person's name and that person never knows that a refund was paid.

Scam artists also victimize people with a filing requirement and due a refund by promising inflated refunds based on fictitious Social Security benefits and false claims for education credits, the Earned Income Tax Credit (EITC), or the American Opportunity Tax Credit, among others.

The IRS sometimes hears about scams from victims complaining about losing their federal benefits, such as Social Security benefits, certain veteran’s benefits or low-income housing benefits. The loss of benefits was the result of false claims being filed with the IRS that provided false income amounts.

While honest tax preparers provide their customers a copy of the tax return they’ve prepared, victims of scam frequently are not given a copy of what was filed. Victims also report that the fraudulent refund is deposited into the scammer’s bank account. The scammers deduct a large “fee” before cutting a check to the victim, a practice not used by legitimate tax preparers.

The IRS reminds all taxpayers that they are legally responsible for what’s on their returns even if it was prepared by someone else. Taxpayers who buy into such schemes can end up being penalized for filing false claims or receiving fraudulent refunds.

Taxpayers should take care when choosing an individual or firm to prepare their taxes. Honest return preparers generally: ask for proof of income and eligibility for credits and deductions; sign returns as the preparer; enter their IRS Preparer Tax Identification Number (PTIN); provide the taxpayer a copy of the return.

Beware: Intentional mistakes of this kind can result in a $5,000 penalty.

Return Preparer Fraud

About 60 percent of taxpayers will use tax professionals this year to prepare their tax returns. Most return preparers provide honest service to their clients. But, some unscrupulous preparers prey on unsuspecting taxpayers, and the result can be refund fraud or identity theft.

It is important to choose carefully when hiring an individual or firm to prepare your return. This year, the IRS wants to remind all taxpayers that they should use only preparers who sign the returns they prepare and enter their IRS Preparer Tax Identification Numbers (PTINs).

The IRS also has a web page to assist taxpayers. For tips about choosing a preparer, details on preparer qualifications and information on how and when to make a complaint, view IRS Fact Sheet 2014-5, IRS Offers Advice on How to Choose a Tax Preparer.

Remember: Taxpayers are legally responsible for what’s on their tax return even if it is prepared by someone else. Make sure the preparer you hire is up to the task.

IRS.gov has general information on reporting tax fraud. More specifically, you report abusive tax preparers to the IRS on Form 14157, Complaint: Tax Return Preparer. Download Form 14157 and fill it out or order by mail at 800-TAX FORM (800-829-3676). The form includes a return address.

Hiding Income Offshore

Over the years, numerous individuals have been identified as evading U.S. taxes by hiding income in offshore banks, brokerage accounts or nominee entities and then using debit cards, credit cards or wire transfers to access the funds. Others have employed foreign trusts, employee-leasing schemes, private annuities or insurance plans for the same purpose.

The IRS uses information gained from its investigations to pursue taxpayers with undeclared accounts, as well as the banks and bankers suspected of helping clients hide their assets overseas. The IRS works closely with the Department of Justice (DOJ) to prosecute tax evasion cases.

While there are legitimate reasons for maintaining financial accounts abroad, there are reporting requirements that need to be fulfilled. U.S. taxpayers who maintain such accounts and who do not comply with reporting requirements are breaking the law and risk significant penalties and fines, as well as the possibility of criminal prosecution.

Since 2009, tens of thousands of individuals have come forward voluntarily to disclose their foreign financial accounts, taking advantage of special opportunities to comply with the U.S. tax system and resolve their tax obligations. And, with new foreign account reporting requirements being phased in over the next few years, hiding income offshore is increasingly more difficult.

At the beginning of 2012, the IRS reopened the Offshore Voluntary Disclosure Program (OVDP) following continued strong interest from taxpayers and tax practitioners after the closure of the 2011 and 2009 programs. The IRS works on a wide range of international tax issues with DOJ to pursue criminal prosecution of international tax evasion. This program will be open for an indefinite period until otherwise announced.

The IRS has collected billions of dollars in back taxes, interest and penalties so far from people who participated in offshore voluntary disclosure programs since 2009. It is in the best long-term interest of taxpayers to come forward, catch up on their filing requirements and pay their fair share.

Impersonation of Charitable Organizations

Another long-standing type of abuse or fraud is scams that occur in the wake of significant natural disasters.

Following major disasters, it’s common for scam artists to impersonate charities to get money or private information from well-intentioned taxpayers. Scam artists can use a variety of tactics. Some scammers operating bogus charities may contact people by telephone or email to solicit money or financial information. They may even directly contact disaster victims and claim to be working for or on behalf of the IRS to help the victims file casualty loss claims and get tax refunds.

They may attempt to get personal financial information or Social Security numbers that can be used to steal the victims’ identities or financial resources. Bogus websites may solicit funds for disaster victims. The IRS cautions both victims of natural disasters and people wishing to make charitable donations to avoid scam artists by following these tips:

  • To help disaster victims, donate to recognized charities.
  • Be wary of charities with names that are similar to familiar or nationally known organizations. Some phony charities use names or websites that sound or look like those of respected, legitimate organizations. IRS.gov has a search feature, Exempt Organizations Select Check, which allows people to find legitimate, qualified charities to which donations may be tax-deductible.
  • Don’t give out personal financial information, such as Social Security numbers or credit card and bank account numbers and passwords, to anyone who solicits a contribution from you. Scam artists may use this information to steal your identity and money.
  • Don’t give or send cash. For security and tax record purposes, contribute by check or credit card or another way that provides documentation of the gift.

Call the IRS toll-free disaster assistance telephone number (866-562-5227) if you are a disaster victim with specific questions about tax relief or disaster related tax issues.

False Income, Expenses or Exemptions

Another scam involves inflating or including income on a tax return that was never earned, either as wages or as self-employment income in order to maximize refundable credits. Claiming income you did not earn or expenses you did not pay in order to secure larger refundable credits such as the Earned Income Tax Credit could have serious repercussions. This could result in repaying the erroneous refunds, including interest and penalties, and in some cases, even prosecution.

Additionally, some taxpayers are filing excessive claims for the fuel tax credit. Farmers and other taxpayers who use fuel for off-highway business purposes may be eligible for the fuel tax credit. But other individuals have claimed the tax credit although they were not eligible. Fraud involving the fuel tax credit is considered a frivolous tax claim and can result in a penalty of $5,000.

Frivolous Arguments

Promoters of frivolous schemes encourage taxpayers to make unreasonable and outlandish claims to avoid paying the taxes they owe. The IRS has a list of frivolous tax arguments that taxpayers should avoid. These arguments are wrong and have been thrown out of court. While taxpayers have the right to contest their tax liabilities in court, no one has the right to disobey the law or disregard their responsibility to pay taxes.

Those who promote or adopt frivolous positions risk a variety of penalties.  For example, taxpayers could be responsible for an accuracy-related penalty, a civil fraud penalty, an erroneous refund claim penalty, or a failure to file penalty.  The Tax Court may also impose a penalty against taxpayers who make frivolous arguments in court.   

Taxpayers who rely on frivolous arguments and schemes may also face criminal prosecution for attempting to evade or defeat tax. Similarly, taxpayers may be convicted of a felony for willfully making and signing under penalties of perjury any return, statement, or other document that the person does not believe to be true and correct as to every material matter.  Persons who promote frivolous arguments and those who assist taxpayers in claiming tax benefits based on frivolous arguments may be prosecuted for a criminal felony.

Falsely Claiming Zero Wages or Using False Form 1099

Filing a phony information return is an illegal way to lower the amount of taxes an individual owes. Typically, a Form 4852 (Substitute Form W-2) or a “corrected” Form 1099 is used as a way to improperly reduce taxable income to zero. The taxpayer may also submit a statement rebutting wages and taxes reported by a payer to the IRS.

Sometimes, fraudsters even include an explanation on their Form 4852 that cites statutory language on the definition of wages or may include some reference to a paying company that refuses to issue a corrected Form W-2 for fear of IRS retaliation. Taxpayers should resist any temptation to participate in any variations of this scheme. Filing this type of return may result in a $5,000 penalty.

Some people also attempt fraud using false Form 1099 refund claims. In some cases, individuals have made refund claims based on the bogus theory that the federal government maintains secret accounts for U.S. citizens and that taxpayers can gain access to the accounts by issuing 1099-OID forms to the IRS. In this ongoing scam, the perpetrator files a fake information return, such as a Form 1099 Original Issue Discount (OID), to justify a false refund claim on a corresponding tax return.

Don’t fall prey to people who encourage you to claim deductions or credits to which you are not entitled or willingly allow others to use your information to file false returns. If you are a party to such schemes, you could be liable for financial penalties or even face criminal prosecution.

Abusive Tax Structures

Abusive tax schemes have evolved from simple structuring of abusive domestic and foreign trust arrangements into sophisticated strategies that take advantage of the financial secrecy laws of some foreign jurisdictions and the availability of credit/debit cards issued from offshore financial institutions.

IRS Criminal Investigation (CI) has developed a nationally coordinated program to combat these abusive tax schemes. CI's primary focus is on the identification and investigation of the tax scheme promoters as well as those who play a substantial or integral role in facilitating, aiding, assisting, or furthering the abusive tax scheme (e.g., accountants, lawyers).  Secondarily, but equally important, is the investigation of investors who knowingly participate in abusive tax schemes.

What is an abusive scheme? The Abusive Tax Schemes program encompasses violations of the Internal Revenue Code (IRC) and related statutes where multiple flow-through entities are used as an integral part of the taxpayer's scheme to evade taxes.  These schemes are characterized by the use of Limited Liability Companies (LLCs), Limited Liability Partnerships (LLPs), International Business Companies (IBCs), foreign financial accounts, offshore credit/debit cards and other similar instruments.  The schemes are usually complex involving multi-layer transactions for the purpose of concealing the true nature and ownership of the taxable income and/or assets.

Form over substance are the most important words to remember before buying into any arrangements that promise to "eliminate" or "substantially reduce" your tax liability.  The promoters of abusive tax schemes often employ financial instruments in their schemes.  However, the instruments are used for improper purposes including the facilitation of tax evasion.

The IRS encourages taxpayers to report unlawful tax evasion. Where Do You Report Suspected Tax Fraud Activity?

Misuse of Trusts

Trusts also commonly show up in abusive tax structures. They are highlighted here because unscrupulous promoters continue to urge taxpayers to transfer large amounts of assets into trusts. These assets include not only cash and investments, but also successful on-going businesses. There are legitimate uses of trusts in tax and estate planning, but the IRS commonly sees highly questionable transactions. These transactions promise reduced taxable income, inflated deductions for personal expenses, the reduction or elimination of self-employment taxes and reduced estate or gift transfer taxes. These transactions commonly arise when taxpayers are transferring wealth from one generation to another. Questionable trusts rarely deliver the tax benefits promised and are used primarily as a means of avoiding income tax liability and hiding assets from creditors, including the IRS.

IRS personnel continue to see an increase in the improper use of private annuity trusts and foreign trusts to shift income and deduct personal expenses, as well as to avoid estate transfer taxes. As with other arrangements, taxpayers should seek the advice of a trusted professional before entering a trust arrangement.

The IRS reminds taxpayers that tax scams can take many forms beyond the “Dirty Dozen,” and people should be on the lookout for many other schemes. More information on tax scams is available at IRS.gov.

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Documentation. 2011 tax forms 1040 ez E Effectively connected income, Effectively Connected Income Defined, Effectively Connected Income Foreign partners, Partnership Withholding on Effectively Connected Income EFTPS, Electronic deposit requirement. 2011 tax forms 1040 ez Electronic deposit rules, Electronic deposit requirement. 2011 tax forms 1040 ez Employees, Employees. 2011 tax forms 1040 ez , Employee. 2011 tax forms 1040 ez Employer, Employer. 2011 tax forms 1040 ez F Federal unemployment tax, Federal unemployment tax (FUTA). 2011 tax forms 1040 ez Fellowship grants, Scholarships and Fellowship Grants (Income Code 15) Fellowship income, Scholarships, fellowships, and grants. 2011 tax forms 1040 ez Financial institutions, Branches of financial institutions. 2011 tax forms 1040 ez FIRPTA withholding, U. 2011 tax forms 1040 ez S. 2011 tax forms 1040 ez real property interest. 2011 tax forms 1040 ez , U. 2011 tax forms 1040 ez S. 2011 tax forms 1040 ez Real Property Interest Fiscally transparent entity, Fiscally transparent entity. 2011 tax forms 1040 ez Fixed or determinable annual or periodic income, Fixed or Determinable Annual or Periodical Income (FDAP) Flow-through entities, Flow-Through Entities, Nonqualified Intermediaries Foreign, Foreign partner. 2011 tax forms 1040 ez 501(c) organizations, Foreign Governments and Certain Other Foreign Organizations Bank, U. 2011 tax forms 1040 ez S. 2011 tax forms 1040 ez branches of foreign banks and foreign insurance companies. 2011 tax forms 1040 ez , Income paid to U. 2011 tax forms 1040 ez S. 2011 tax forms 1040 ez branch of foreign bank or insurance company. 2011 tax forms 1040 ez Charitable organizations, Other foreign organizations, associations, and charitable institutions. 2011 tax forms 1040 ez Corporations, Foreign corporations. 2011 tax forms 1040 ez Governments, Foreign Governments and Certain Other Foreign Organizations Insurance company, U. 2011 tax forms 1040 ez S. 2011 tax forms 1040 ez branches of foreign banks and foreign insurance companies. 2011 tax forms 1040 ez , Income paid to U. 2011 tax forms 1040 ez S. 2011 tax forms 1040 ez branch of foreign bank or insurance company. 2011 tax forms 1040 ez Intermediary, Foreign Intermediaries Organizations and associations, Other foreign organizations, associations, and charitable institutions. 2011 tax forms 1040 ez Partner, Who Must Withhold Partnerships, nonwithholding, Foreign partnerships. 2011 tax forms 1040 ez Person, Foreign Persons Private foundation, Foreign private foundations. 2011 tax forms 1040 ez , Foreign Governments and Certain Other Foreign Organizations Status, Establishment of foreign status. 2011 tax forms 1040 ez Trusts, Foreign simple and grantor trust. 2011 tax forms 1040 ez Form 1042, Withholding and Reporting Obligations, Form 1042 filing. 2011 tax forms 1040 ez , Responsibilities of WT. 2011 tax forms 1040 ez , Form 1042. 2011 tax forms 1040 ez 1042-S, Withholding and Reporting Obligations, Form 1042-S reporting. 2011 tax forms 1040 ez , Form 1042-S reporting. 2011 tax forms 1040 ez , Form 1042 filing. 2011 tax forms 1040 ez , Form 1042-S. 2011 tax forms 1040 ez 1099, Withholding and Reporting Obligations, Primary NRA and Form 1099 responsibility assumed. 2011 tax forms 1040 ez 1099-S, Form 1099-S, Proceeds From Real Estate Transactions. 2011 tax forms 1040 ez 4419, Electronic reporting. 2011 tax forms 1040 ez 7004, Extension to file Form 1042. 2011 tax forms 1040 ez 8233, Form 8233, Exemption From Withholding on Compensation for Independent (and Certain Dependent) Personal Services of a Nonresident Alien Individual. 2011 tax forms 1040 ez 8288, Reporting and Paying the Tax, Form 8288, U. 2011 tax forms 1040 ez S. 2011 tax forms 1040 ez Withholding Tax Return for Dispositions by Foreign Persons of U. 2011 tax forms 1040 ez S. 2011 tax forms 1040 ez Real Property Interests. 2011 tax forms 1040 ez 8288-A, Reporting and Paying the Tax, Form 8288-A, Statement of Withholding on Dispositions by Foreign Persons of U. 2011 tax forms 1040 ez S. 2011 tax forms 1040 ez Real Property Interests. 2011 tax forms 1040 ez 8288-B, Categories (1), (2), and (3). 2011 tax forms 1040 ez 8804, Form 8804, Annual Return for Partnership Withholding Tax (Section 1446). 2011 tax forms 1040 ez 8805, Form 8805, Foreign Partner's Information Statement of Section 1446 Withholding Tax. 2011 tax forms 1040 ez 8813, Form 8813, Partnership Withholding Tax Payment Voucher (Section 1446). 2011 tax forms 1040 ez 8833, Claiming treaty benefits. 2011 tax forms 1040 ez 940, Federal unemployment tax (FUTA). 2011 tax forms 1040 ez 941, Reporting requirements for wages and withheld taxes paid to nonresident aliens. 2011 tax forms 1040 ez 972, Consent dividends. 2011 tax forms 1040 ez SS-4, U. 2011 tax forms 1040 ez S. 2011 tax forms 1040 ez Taxpayer Identification Numbers SS-5, U. 2011 tax forms 1040 ez S. 2011 tax forms 1040 ez Taxpayer Identification Numbers W-2, Reporting requirements for wages and withheld taxes paid to nonresident aliens. 2011 tax forms 1040 ez , Form W-2. 2011 tax forms 1040 ez W-4, Alternate withholding procedure. 2011 tax forms 1040 ez , Form W-4, Employee's Withholding Allowance Certificate. 2011 tax forms 1040 ez , Withholding exemptions. 2011 tax forms 1040 ez , Special instructions for Form W-4. 2011 tax forms 1040 ez W-7, U. 2011 tax forms 1040 ez S. 2011 tax forms 1040 ez Taxpayer Identification Numbers W-8BEN, Beneficial Owners W-8ECI, Documentary evidence. 2011 tax forms 1040 ez W-8EXP, 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 tax forms 1040 ez W-8IMY, Foreign Intermediaries and Foreign Flow-Through Entities W-9, U. 2011 tax forms 1040 ez S. 2011 tax forms 1040 ez Taxpayer Identification Numbers Free tax services, How To Get Tax Help FUTA, Federal unemployment tax (FUTA). 2011 tax forms 1040 ez G Gambling winnings, Gambling winnings (Income Code 28). 2011 tax forms 1040 ez Graduated rates, Graduated rates. 2011 tax forms 1040 ez Graduated withholding, Wages Paid to Employees— Graduated Withholding Grant income, Scholarships, fellowships, and grants. 2011 tax forms 1040 ez Grants, Scholarships and Fellowship Grants (Income Code 15), Other Grants, Prizes, and Awards Green card test, Resident alien. 2011 tax forms 1040 ez Guam, Guam or Northern Mariana Islands corporations. 2011 tax forms 1040 ez H Help (see Tax help) I Identification number, taxpayer, U. 2011 tax forms 1040 ez S. 2011 tax forms 1040 ez Taxpayer Identification Numbers, Identification numbers. 2011 tax forms 1040 ez Illegal aliens, Illegal aliens. 2011 tax forms 1040 ez Important reminders, Reminders Income Fixed or determinable annual or periodical, Fixed or Determinable Annual or Periodical Income (FDAP) Interest, Interest Notional principal contract, Notional principal contract income. 2011 tax forms 1040 ez Other than effectively connected, Income Not Effectively Connected Personal service, Personal service income. 2011 tax forms 1040 ez Source of, Source of Income Transportation, Transportation income. 2011 tax forms 1040 ez Income code 01, Interest paid by U. 2011 tax forms 1040 ez S. 2011 tax forms 1040 ez obligors—general (Income Code 1). 2011 tax forms 1040 ez 02, Interest on real property mortgages (Income Code 2). 2011 tax forms 1040 ez 03, Interest paid to controlling foreign corporations (Income Code 3). 2011 tax forms 1040 ez 04, Interest paid by foreign corporations (Income Code 4). 2011 tax forms 1040 ez 06, Dividends paid by U. 2011 tax forms 1040 ez S. 2011 tax forms 1040 ez corporations — general (Income Code 6). 2011 tax forms 1040 ez 07, Dividends qualifying for direct dividend rate (Income Code 7). 2011 tax forms 1040 ez 08, Dividends paid by foreign corporations (Income Code 8). 2011 tax forms 1040 ez 09, Capital gains (Income Code 9). 2011 tax forms 1040 ez 10, Industrial royalties (Income Code 10). 2011 tax forms 1040 ez 11, Motion picture or television copyright royalties (Income Code 11). 2011 tax forms 1040 ez 12, Other royalties (for example, copyright, recording, publishing) (Income Code 12). 2011 tax forms 1040 ez 13, Real Property Income and Natural Resources Royalties (Income Code 13) 14, Pensions, Annuities, and Alimony (Income Code 14) 15, Scholarships and Fellowship Grants (Income Code 15) 16, Pay for independent personal services (Income Code 16). 2011 tax forms 1040 ez 17, Pay for dependent personal services (Income Code 17). 2011 tax forms 1040 ez 18, Pay for teaching (Income Code 18). 2011 tax forms 1040 ez 19, Pay during studying and training (Income Code 19). 2011 tax forms 1040 ez 20, Artists and Athletes (Income Codes 42 and 43) 24, Reporting and Paying the Tax 25, Reporting and Paying the Tax 26, Reporting and Paying the Tax 27, Publicly Traded Partnerships 28, Gambling winnings (Income Code 28). 2011 tax forms 1040 ez 29, Interest on deposits (Income Code 29). 2011 tax forms 1040 ez 30, Original issue discount (Income Code 30). 2011 tax forms 1040 ez 50, Other income (Income Code 50). 2011 tax forms 1040 ez Independent personal services Defined, Pay for independent personal services (Income Code 16). 2011 tax forms 1040 ez Exempt from withholding, Pay for independent personal services (Income Code 16). 2011 tax forms 1040 ez , 30% rate. 2011 tax forms 1040 ez India, Students and business apprentices from India. 2011 tax forms 1040 ez Indirect account holders, Indirect Account Holders Installment payment, Installment payments. 2011 tax forms 1040 ez , Installment payments. 2011 tax forms 1040 ez Insurance proceeds, Insurance proceeds. 2011 tax forms 1040 ez Interest Contingent, Contingent interest. 2011 tax forms 1040 ez Controlling foreign corporations, Interest paid to controlling foreign corporations (Income Code 3). 2011 tax forms 1040 ez Deposits, Interest on deposits (Income Code 29). 2011 tax forms 1040 ez Foreign business arrangements, Interest from foreign business arrangements. 2011 tax forms 1040 ez Foreign corporations, Interest paid by foreign corporations (Income Code 4). 2011 tax forms 1040 ez Income, Interest Portfolio, Portfolio interest. 2011 tax forms 1040 ez , Interest that does not qualify as portfolio interest. 2011 tax forms 1040 ez Real property mortgages, Interest on real property mortgages (Income Code 2). 2011 tax forms 1040 ez Intermediary Foreign, Foreign Intermediaries Nonqualified, Nonqualified intermediary. 2011 tax forms 1040 ez Qualified, Qualified intermediary. 2011 tax forms 1040 ez , Qualified Intermediaries International organizations, Foreign Governments and Certain Other Foreign Organizations ITIN, U. 2011 tax forms 1040 ez S. 2011 tax forms 1040 ez Taxpayer Identification Numbers K Knowledge, standards of, Standards of Knowledge L Liability of withholding agent, Liability for tax. 2011 tax forms 1040 ez M Magnetic media reporting, Electronic reporting. 2011 tax forms 1040 ez Marketable securities, Marketable securities. 2011 tax forms 1040 ez Mexico, Exception 3. 2011 tax forms 1040 ez Missing children, Reminders More information (see Tax help) Mortgages, Interest on real property mortgages (Income Code 2). 2011 tax forms 1040 ez N Non-registered obligations, Obligations not in registered form. 2011 tax forms 1040 ez Nonqualified intermediary, Nonqualified intermediary. 2011 tax forms 1040 ez , Nonqualified Intermediaries Nonresident alien Defined, Nonresident alien. 2011 tax forms 1040 ez Married to U. 2011 tax forms 1040 ez S. 2011 tax forms 1040 ez citizen or resident, Married to U. 2011 tax forms 1040 ez S. 2011 tax forms 1040 ez citizen or resident alien. 2011 tax forms 1040 ez Nonwage pay, Pay that is not wages. 2011 tax forms 1040 ez Northern Mariana Islands, Guam or Northern Mariana Islands corporations. 2011 tax forms 1040 ez Notional principal contract income, Notional principal contract income. 2011 tax forms 1040 ez NRA withholding In general, Withholding of Tax Income subject to, Income Subject to NRA Withholding Persons subject to, Persons Subject to NRA Withholding O Obligations Registered, Obligations in registered form. 2011 tax forms 1040 ez Obligations: Not in registered form, Obligations not in registered form. 2011 tax forms 1040 ez Offshore accounts, Offshore accounts. 2011 tax forms 1040 ez Original issue discount, Original issue discount (Income Code 30). 2011 tax forms 1040 ez Overwithholding, adjustment for, Adjustment for Overwithholding P Partner, Foreign partner. 2011 tax forms 1040 ez Partner, foreign, Who Must Withhold Partnerships Effectively connected income of foreign partners, Partnership Withholding on Effectively Connected Income Foreign, Foreign partnerships. 2011 tax forms 1040 ez Publicly traded, Publicly Traded Partnerships Smaller, Smaller partnerships and trusts. 2011 tax forms 1040 ez , Smaller partnerships and trusts. 2011 tax forms 1040 ez , Smaller partnerships and trusts. 2011 tax forms 1040 ez Withholding foreign, Withholding foreign partnership and foreign trust. 2011 tax forms 1040 ez , Withholding Foreign Partnerships Pay for personal services Artists and athletes, Artists and Athletes (Income Codes 42 and 43) Dependent personal services, Pay for dependent personal services (Income Code 17). 2011 tax forms 1040 ez Employees, Wages Paid to Employees— Graduated Withholding Exempt from withholding, Pay for Personal Services Performed Independent personal services, Pay for independent personal services (Income Code 16). 2011 tax forms 1040 ez Salaries and wages, Wages Paid to Employees— Graduated Withholding Scholarship or fellowship recipient, Pay for services rendered. 2011 tax forms 1040 ez Studying, Pay during studying and training (Income Code 19). 2011 tax forms 1040 ez Teaching, Pay for teaching (Income Code 18). 2011 tax forms 1040 ez Training, Pay during studying and training (Income Code 19). 2011 tax forms 1040 ez Payee, Identifying the Payee Penalties Deposit, Penalty for failure to make deposits on time. 2011 tax forms 1040 ez Form 1042, Penalties Form 8804, Penalties. 2011 tax forms 1040 ez Form 8805, Penalties. 2011 tax forms 1040 ez Magnetic media, Failure to file electronically. 2011 tax forms 1040 ez Trust fund recovery, Trust fund recovery penalty. 2011 tax forms 1040 ez Pensions, Pension payments. 2011 tax forms 1040 ez , Pensions, Annuities, and Alimony (Income Code 14), Pensions and annuities. 2011 tax forms 1040 ez Per diem, Per diem paid by the U. 2011 tax forms 1040 ez S. 2011 tax forms 1040 ez Government. 2011 tax forms 1040 ez Personal service income, Personal service income. 2011 tax forms 1040 ez Pooled withholding information, Pooled withholding information. 2011 tax forms 1040 ez Portfolio interest, Portfolio interest. 2011 tax forms 1040 ez , Interest that does not qualify as portfolio interest. 2011 tax forms 1040 ez Presumption Corporation, Presumption Rules Individual, Presumption Rules Partnership, Presumption Rules Rules, Presumption Rules Trust, Presumption Rules Private foundation, foreign, Foreign private foundations. 2011 tax forms 1040 ez Prizes, Other Grants, Prizes, and Awards Publications (see Tax help) Puerto Rico, Resident of a U. 2011 tax forms 1040 ez S. 2011 tax forms 1040 ez possession. 2011 tax forms 1040 ez , Exception 4. 2011 tax forms 1040 ez Q QI withholding agreement, QI withholding agreement. 2011 tax forms 1040 ez Qualified intermediary, Qualified intermediary. 2011 tax forms 1040 ez , Qualified Intermediaries Qualified investment entity (QIE) Distributions paid by, Qualified investment entities. 2011 tax forms 1040 ez Dividends paid by, Dividends paid by U. 2011 tax forms 1040 ez S. 2011 tax forms 1040 ez corporations — general (Income Code 6). 2011 tax forms 1040 ez R Racing purses, Racing purses. 2011 tax forms 1040 ez Real property interest Disposition of, U. 2011 tax forms 1040 ez S. 2011 tax forms 1040 ez Real Property Interest Withholding certificates, Withholding Certificates Reason to know, Reason To Know Refund procedures Qualified intermediaries, Collective refund procedures. 2011 tax forms 1040 ez Registered obligations, Obligations in registered form. 2011 tax forms 1040 ez Researchers, Tax treaties. 2011 tax forms 1040 ez Resident alien defined, Resident alien. 2011 tax forms 1040 ez Returns required, Returns Required Royalties, Royalties, Real Property Income and Natural Resources Royalties (Income Code 13) Ryukyu Islands, Income from U. 2011 tax forms 1040 ez S. 2011 tax forms 1040 ez Savings Bonds of residents of the Ryukyu Islands or the Trust Territory of the Pacific Islands. 2011 tax forms 1040 ez S Salaries, Wages Paid to Employees— Graduated Withholding Saving clause, Nonresident alien who becomes a resident alien. 2011 tax forms 1040 ez Scholarship, Scholarships, fellowships, and grants. 2011 tax forms 1040 ez , Scholarships and Fellowship Grants (Income Code 15) Securities, Marketable securities. 2011 tax forms 1040 ez , Income from securities. 2011 tax forms 1040 ez Services performed outside the U. 2011 tax forms 1040 ez S. 2011 tax forms 1040 ez , Services performed outside the United States. 2011 tax forms 1040 ez Short-term obligation, Short-term obligations. 2011 tax forms 1040 ez Social security, Social security and Medicare tax. 2011 tax forms 1040 ez Source of income, Source of Income Standards of knowledge, Standards of Knowledge Substantial presence test, Resident alien. 2011 tax forms 1040 ez T Tax Reporting and paying, Reporting and Paying the Tax Tax help, How To Get Tax Help Tax treaties Claiming benefits, Claiming treaty benefits. 2011 tax forms 1040 ez Dependent personal services, Tax treaties. 2011 tax forms 1040 ez Entertainers and athletes, Tax treaties. 2011 tax forms 1040 ez Gains, Tax treaties. 2011 tax forms 1040 ez Gambling winnings, Tax treaties. 2011 tax forms 1040 ez Independent personal services, Tax treaties. 2011 tax forms 1040 ez Student, Tax treaties. 2011 tax forms 1040 ez Students and trainees, Tax treaties. 2011 tax forms 1040 ez Tables, Tax Treaty Tables Teaching, Tax treaties. 2011 tax forms 1040 ez Tax-exempt entities, Foreign Governments and Certain Other Foreign Organizations Taxpayer Advocate, Taxpayer Advocate Service. 2011 tax forms 1040 ez Taxpayer identification number (TIN), U. 2011 tax forms 1040 ez S. 2011 tax forms 1040 ez Taxpayer Identification Numbers, Identification numbers. 2011 tax forms 1040 ez Exceptions, Exceptions to TIN requirement. 2011 tax forms 1040 ez Teachers, Pay for teaching (Income Code 18). 2011 tax forms 1040 ez Ten-percent owners, Ten-percent owners. 2011 tax forms 1040 ez Territorial limits, Territorial limits. 2011 tax forms 1040 ez Totalization agreements, Social security and Medicare tax. 2011 tax forms 1040 ez Transportation income, Transportation income. 2011 tax forms 1040 ez Travel expenses, Travel expenses. 2011 tax forms 1040 ez Trust Territory of the Pacific Islands, Income from U. 2011 tax forms 1040 ez S. 2011 tax forms 1040 ez Savings Bonds of residents of the Ryukyu Islands or the Trust Territory of the Pacific Islands. 2011 tax forms 1040 ez Trusts Foreign, Foreign simple and grantor trust. 2011 tax forms 1040 ez Smaller, Smaller partnerships and trusts. 2011 tax forms 1040 ez Withholding foreign, Withholding foreign partnership and foreign trust. 2011 tax forms 1040 ez , Withholding Foreign Trusts TTY/TDD information, How To Get Tax Help U U. 2011 tax forms 1040 ez S. 2011 tax forms 1040 ez agent of foreign person, U. 2011 tax forms 1040 ez S. 2011 tax forms 1040 ez agent of foreign person. 2011 tax forms 1040 ez U. 2011 tax forms 1040 ez S. 2011 tax forms 1040 ez branch Foreign bank, U. 2011 tax forms 1040 ez S. 2011 tax forms 1040 ez branches of foreign banks and foreign insurance companies. 2011 tax forms 1040 ez , Income paid to U. 2011 tax forms 1040 ez S. 2011 tax forms 1040 ez branch of foreign bank or insurance company. 2011 tax forms 1040 ez Foreign insurance company, U. 2011 tax forms 1040 ez S. 2011 tax forms 1040 ez branches of foreign banks and foreign insurance companies. 2011 tax forms 1040 ez , Income paid to U. 2011 tax forms 1040 ez S. 2011 tax forms 1040 ez branch of foreign bank or insurance company. 2011 tax forms 1040 ez Foreign person, U. 2011 tax forms 1040 ez S. 2011 tax forms 1040 ez branches of foreign persons. 2011 tax forms 1040 ez U. 2011 tax forms 1040 ez S. 2011 tax forms 1040 ez national, 30% rate. 2011 tax forms 1040 ez U. 2011 tax forms 1040 ez S. 2011 tax forms 1040 ez real property interest, U. 2011 tax forms 1040 ez S. 2011 tax forms 1040 ez real property interest. 2011 tax forms 1040 ez U. 2011 tax forms 1040 ez S. 2011 tax forms 1040 ez savings bonds, Income from U. 2011 tax forms 1040 ez S. 2011 tax forms 1040 ez Savings Bonds of residents of the Ryukyu Islands or the Trust Territory of the Pacific Islands. 2011 tax forms 1040 ez U. 2011 tax forms 1040 ez S. 2011 tax forms 1040 ez territorial limits, Territorial limits. 2011 tax forms 1040 ez U. 2011 tax forms 1040 ez S. 2011 tax forms 1040 ez Virgin Islands, U. 2011 tax forms 1040 ez S. 2011 tax forms 1040 ez Virgin Islands and American Samoa corporations. 2011 tax forms 1040 ez Unexpected payment, Unexpected payment. 2011 tax forms 1040 ez W Wages Paid to employees, Wages Paid to Employees— Graduated Withholding Pay that is not, Pay that is not wages. 2011 tax forms 1040 ez When to withhold, When to withhold. 2011 tax forms 1040 ez Withhold, amount to, Determination of amount to withhold. 2011 tax forms 1040 ez Withhold, when to, When to withhold. 2011 tax forms 1040 ez Withholding Agreements, QI withholding agreement. 2011 tax forms 1040 ez , WP and WT withholding agreements. 2011 tax forms 1040 ez , Withholding agreements. 2011 tax forms 1040 ez , Income Code 43. 2011 tax forms 1040 ez Alternative procedure, Alternative procedure. 2011 tax forms 1040 ez Certificate, Withholding Certificates, Withholding certificate. 2011 tax forms 1040 ez Rate pool, Pooled withholding information. 2011 tax forms 1040 ez Real property, U. 2011 tax forms 1040 ez S. 2011 tax forms 1040 ez Real Property Interest Withholding agent Defined, Withholding Agent Liability, Liability for tax. 2011 tax forms 1040 ez Returns required, Returns Required Tax deposit requirements, Depositing Withheld Taxes Withholding exemptions and reductions Dependent personal services, Graduated rates. 2011 tax forms 1040 ez Exemption, Withholding exemption. 2011 tax forms 1040 ez Final payment exemption, Final payment exemption. 2011 tax forms 1040 ez Foreign governments, Foreign Governments and Certain Other Foreign Organizations International organizations, Foreign Governments and Certain Other Foreign Organizations Real property interest, Withholding Certificates Researchers, Tax treaties. 2011 tax forms 1040 ez Scholarships and fellowship grants, Alternate withholding procedure. 2011 tax forms 1040 ez Students, Tax treaties. 2011 tax forms 1040 ez Withholding agreements, Withholding agreements. 2011 tax forms 1040 ez , Income Code 43. 2011 tax forms 1040 ez Prev  Up     Home   More Online Publications