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2012 Irs 1040a Instructions

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2012 Irs 1040a Instructions

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The 2012 Irs 1040a Instructions

2012 irs 1040a instructions Index Symbols 10% owners, Ten-percent owners. 2012 irs 1040a instructions 501(c) organizations, Foreign Governments and Certain Other Foreign Organizations 80/20 company, Dividends paid by a domestic corporation (an existing 80/20 company). 2012 irs 1040a instructions A Acceptance agent, Unexpected payment. 2012 irs 1040a instructions Accounts, offshore, Offshore accounts. 2012 irs 1040a instructions Alien Illegal, Illegal aliens. 2012 irs 1040a instructions Nonresident, Nonresident alien. 2012 irs 1040a instructions Resident, Resident alien. 2012 irs 1040a instructions Alimony, Pensions, Annuities, and Alimony (Income Code 14), Alimony payments. 2012 irs 1040a instructions Allocation information, Failure to provide allocation information. 2012 irs 1040a instructions American Samoa, U. 2012 irs 1040a instructions S. 2012 irs 1040a instructions Virgin Islands and American Samoa corporations. 2012 irs 1040a instructions Amount to withhold, Determination of amount to withhold. 2012 irs 1040a instructions Annuities, Pensions, Annuities, and Alimony (Income Code 14), Pensions and annuities. 2012 irs 1040a instructions Artists and athletes Earnings of, Artists and Athletes (Income Codes 42 and 43) Special events and promotions, Artists and Athletes (Income Codes 42 and 43) Assistance (see Tax help) Awards, Other Grants, Prizes, and Awards B Backup withholding, Withholding and Reporting Obligations, Primary NRA and Form 1099 responsibility assumed. 2012 irs 1040a instructions Banks, interest received by, Banks. 2012 irs 1040a instructions Beneficial owner, Beneficial Owners Bonds sold between interest dates, Sales of bonds between interest dates. 2012 irs 1040a instructions Branch profits tax, Corporation subject to branch profits tax. 2012 irs 1040a instructions C Canada, Exception 3. 2012 irs 1040a instructions , Deposit interest paid to nonresident alien individuals in 2012. 2012 irs 1040a instructions , Deposit interest paid to certain nonresident alien individuals in 2013. 2012 irs 1040a instructions Capital gains, Capital gains (Income Code 9). 2012 irs 1040a instructions Central withholding agreements, Income Code 43. 2012 irs 1040a instructions Consent dividends, Consent dividends. 2012 irs 1040a instructions , Consent dividends. 2012 irs 1040a instructions Contingent interest, Contingent interest. 2012 irs 1040a instructions Controlled foreign corporations, interest paid to, Controlled foreign corporations. 2012 irs 1040a instructions Controlling foreign corporations, Interest paid to controlling foreign corporations (Income Code 3). 2012 irs 1040a instructions Covenant not to compete, Covenant not to compete. 2012 irs 1040a instructions Crew members, Crew members. 2012 irs 1040a instructions D Dependent personal services, Pay for dependent personal services (Income Code 17). 2012 irs 1040a instructions Allowance for personal exemptions, Withholding exemptions. 2012 irs 1040a instructions Defined, Pay for dependent personal services (Income Code 17). 2012 irs 1040a instructions Exempt from withholding, Graduated rates. 2012 irs 1040a instructions Depositing taxes How to, Depositing Withheld Taxes When to, When Deposits Are Required Deposits, Interest on deposits (Income Code 29). 2012 irs 1040a instructions Disregarded entities, Disregarded entities. 2012 irs 1040a instructions Dividends Direct dividend rate, Dividends qualifying for direct dividend rate (Income Code 7). 2012 irs 1040a instructions Domestic corporation, Dividends paid by a domestic corporation (an existing 80/20 company). 2012 irs 1040a instructions Foreign corporations, Dividends paid by foreign corporations (Income Code 8). 2012 irs 1040a instructions In general, Dividends Documentary evidence, Documentary evidence. 2012 irs 1040a instructions , Documentary Evidence, Documentary evidence. 2012 irs 1040a instructions Documentation From foreign beneficial owners and U. 2012 irs 1040a instructions S. 2012 irs 1040a instructions payees, Documentation From foreign intermediaries and foreign flow-through entities, Foreign Intermediaries and Foreign Flow-Through Entities Presumptions in the absence of, Presumption Rules Qualified intermediaries, Documentation. 2012 irs 1040a instructions E Effectively connected income, Effectively Connected Income Defined, Effectively Connected Income Foreign partners, Partnership Withholding on Effectively Connected Income EFTPS, Electronic deposit requirement. 2012 irs 1040a instructions Electronic deposit rules, Electronic deposit requirement. 2012 irs 1040a instructions Employees, Employees. 2012 irs 1040a instructions , Employee. 2012 irs 1040a instructions Employer, Employer. 2012 irs 1040a instructions F Federal unemployment tax, Federal unemployment tax (FUTA). 2012 irs 1040a instructions Fellowship grants, Scholarships and Fellowship Grants (Income Code 15) Fellowship income, Scholarships, fellowships, and grants. 2012 irs 1040a instructions Financial institutions, Branches of financial institutions. 2012 irs 1040a instructions FIRPTA withholding, U. 2012 irs 1040a instructions S. 2012 irs 1040a instructions real property interest. 2012 irs 1040a instructions , U. 2012 irs 1040a instructions S. 2012 irs 1040a instructions Real Property Interest Fiscally transparent entity, Fiscally transparent entity. 2012 irs 1040a instructions 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. 2012 irs 1040a instructions 501(c) organizations, Foreign Governments and Certain Other Foreign Organizations Bank, U. 2012 irs 1040a instructions S. 2012 irs 1040a instructions branches of foreign banks and foreign insurance companies. 2012 irs 1040a instructions , Income paid to U. 2012 irs 1040a instructions S. 2012 irs 1040a instructions branch of foreign bank or insurance company. 2012 irs 1040a instructions Charitable organizations, Other foreign organizations, associations, and charitable institutions. 2012 irs 1040a instructions Corporations, Foreign corporations. 2012 irs 1040a instructions Governments, Foreign Governments and Certain Other Foreign Organizations Insurance company, U. 2012 irs 1040a instructions S. 2012 irs 1040a instructions branches of foreign banks and foreign insurance companies. 2012 irs 1040a instructions , Income paid to U. 2012 irs 1040a instructions S. 2012 irs 1040a instructions branch of foreign bank or insurance company. 2012 irs 1040a instructions Intermediary, Foreign Intermediaries Organizations and associations, Other foreign organizations, associations, and charitable institutions. 2012 irs 1040a instructions Partner, Who Must Withhold Partnerships, nonwithholding, Foreign partnerships. 2012 irs 1040a instructions Person, Foreign Persons Private foundation, Foreign private foundations. 2012 irs 1040a instructions , Foreign Governments and Certain Other Foreign Organizations Status, Establishment of foreign status. 2012 irs 1040a instructions Trusts, Foreign simple and grantor trust. 2012 irs 1040a instructions Form 1042, Withholding and Reporting Obligations, Form 1042 filing. 2012 irs 1040a instructions , Responsibilities of WT. 2012 irs 1040a instructions , Form 1042. 2012 irs 1040a instructions 1042-S, Withholding and Reporting Obligations, Form 1042-S reporting. 2012 irs 1040a instructions , Form 1042-S reporting. 2012 irs 1040a instructions , Form 1042 filing. 2012 irs 1040a instructions , Form 1042-S. 2012 irs 1040a instructions 1099, Withholding and Reporting Obligations, Primary NRA and Form 1099 responsibility assumed. 2012 irs 1040a instructions 1099-S, Form 1099-S, Proceeds From Real Estate Transactions. 2012 irs 1040a instructions 4419, Electronic reporting. 2012 irs 1040a instructions 7004, Extension to file Form 1042. 2012 irs 1040a instructions 8233, Form 8233, Exemption From Withholding on Compensation for Independent (and Certain Dependent) Personal Services of a Nonresident Alien Individual. 2012 irs 1040a instructions 8288, Reporting and Paying the Tax, Form 8288, U. 2012 irs 1040a instructions S. 2012 irs 1040a instructions Withholding Tax Return for Dispositions by Foreign Persons of U. 2012 irs 1040a instructions S. 2012 irs 1040a instructions Real Property Interests. 2012 irs 1040a instructions 8288-A, Reporting and Paying the Tax, Form 8288-A, Statement of Withholding on Dispositions by Foreign Persons of U. 2012 irs 1040a instructions S. 2012 irs 1040a instructions Real Property Interests. 2012 irs 1040a instructions 8288-B, Categories (1), (2), and (3). 2012 irs 1040a instructions 8804, Form 8804, Annual Return for Partnership Withholding Tax (Section 1446). 2012 irs 1040a instructions 8805, Form 8805, Foreign Partner's Information Statement of Section 1446 Withholding Tax. 2012 irs 1040a instructions 8813, Form 8813, Partnership Withholding Tax Payment Voucher (Section 1446). 2012 irs 1040a instructions 8833, Claiming treaty benefits. 2012 irs 1040a instructions 940, Federal unemployment tax (FUTA). 2012 irs 1040a instructions 941, Reporting requirements for wages and withheld taxes paid to nonresident aliens. 2012 irs 1040a instructions 972, Consent dividends. 2012 irs 1040a instructions SS-4, U. 2012 irs 1040a instructions S. 2012 irs 1040a instructions Taxpayer Identification Numbers SS-5, U. 2012 irs 1040a instructions S. 2012 irs 1040a instructions Taxpayer Identification Numbers W-2, Reporting requirements for wages and withheld taxes paid to nonresident aliens. 2012 irs 1040a instructions , Form W-2. 2012 irs 1040a instructions W-4, Alternate withholding procedure. 2012 irs 1040a instructions , Form W-4, Employee's Withholding Allowance Certificate. 2012 irs 1040a instructions , Withholding exemptions. 2012 irs 1040a instructions , Special instructions for Form W-4. 2012 irs 1040a instructions W-7, U. 2012 irs 1040a instructions S. 2012 irs 1040a instructions Taxpayer Identification Numbers W-8BEN, Beneficial Owners W-8ECI, Documentary evidence. 2012 irs 1040a instructions 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. 2012 irs 1040a instructions W-8IMY, Foreign Intermediaries and Foreign Flow-Through Entities W-9, U. 2012 irs 1040a instructions S. 2012 irs 1040a instructions Taxpayer Identification Numbers Free tax services, How To Get Tax Help FUTA, Federal unemployment tax (FUTA). 2012 irs 1040a instructions G Gambling winnings, Gambling winnings (Income Code 28). 2012 irs 1040a instructions Graduated rates, Graduated rates. 2012 irs 1040a instructions Graduated withholding, Wages Paid to Employees— Graduated Withholding Grant income, Scholarships, fellowships, and grants. 2012 irs 1040a instructions Grants, Scholarships and Fellowship Grants (Income Code 15), Other Grants, Prizes, and Awards Green card test, Resident alien. 2012 irs 1040a instructions Guam, Guam or Northern Mariana Islands corporations. 2012 irs 1040a instructions H Help (see Tax help) I Identification number, taxpayer, U. 2012 irs 1040a instructions S. 2012 irs 1040a instructions Taxpayer Identification Numbers, Identification numbers. 2012 irs 1040a instructions Illegal aliens, Illegal aliens. 2012 irs 1040a instructions 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. 2012 irs 1040a instructions Other than effectively connected, Income Not Effectively Connected Personal service, Personal service income. 2012 irs 1040a instructions Source of, Source of Income Transportation, Transportation income. 2012 irs 1040a instructions Income code 01, Interest paid by U. 2012 irs 1040a instructions S. 2012 irs 1040a instructions obligors—general (Income Code 1). 2012 irs 1040a instructions 02, Interest on real property mortgages (Income Code 2). 2012 irs 1040a instructions 03, Interest paid to controlling foreign corporations (Income Code 3). 2012 irs 1040a instructions 04, Interest paid by foreign corporations (Income Code 4). 2012 irs 1040a instructions 06, Dividends paid by U. 2012 irs 1040a instructions S. 2012 irs 1040a instructions corporations — general (Income Code 6). 2012 irs 1040a instructions 07, Dividends qualifying for direct dividend rate (Income Code 7). 2012 irs 1040a instructions 08, Dividends paid by foreign corporations (Income Code 8). 2012 irs 1040a instructions 09, Capital gains (Income Code 9). 2012 irs 1040a instructions 10, Industrial royalties (Income Code 10). 2012 irs 1040a instructions 11, Motion picture or television copyright royalties (Income Code 11). 2012 irs 1040a instructions 12, Other royalties (for example, copyright, recording, publishing) (Income Code 12). 2012 irs 1040a instructions 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). 2012 irs 1040a instructions 17, Pay for dependent personal services (Income Code 17). 2012 irs 1040a instructions 18, Pay for teaching (Income Code 18). 2012 irs 1040a instructions 19, Pay during studying and training (Income Code 19). 2012 irs 1040a instructions 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). 2012 irs 1040a instructions 29, Interest on deposits (Income Code 29). 2012 irs 1040a instructions 30, Original issue discount (Income Code 30). 2012 irs 1040a instructions 50, Other income (Income Code 50). 2012 irs 1040a instructions Independent personal services Defined, Pay for independent personal services (Income Code 16). 2012 irs 1040a instructions Exempt from withholding, Pay for independent personal services (Income Code 16). 2012 irs 1040a instructions , 30% rate. 2012 irs 1040a instructions India, Students and business apprentices from India. 2012 irs 1040a instructions Indirect account holders, Indirect Account Holders Installment payment, Installment payments. 2012 irs 1040a instructions , Installment payments. 2012 irs 1040a instructions Insurance proceeds, Insurance proceeds. 2012 irs 1040a instructions Interest Contingent, Contingent interest. 2012 irs 1040a instructions Controlling foreign corporations, Interest paid to controlling foreign corporations (Income Code 3). 2012 irs 1040a instructions Deposits, Interest on deposits (Income Code 29). 2012 irs 1040a instructions Foreign business arrangements, Interest from foreign business arrangements. 2012 irs 1040a instructions Foreign corporations, Interest paid by foreign corporations (Income Code 4). 2012 irs 1040a instructions Income, Interest Portfolio, Portfolio interest. 2012 irs 1040a instructions , Interest that does not qualify as portfolio interest. 2012 irs 1040a instructions Real property mortgages, Interest on real property mortgages (Income Code 2). 2012 irs 1040a instructions Intermediary Foreign, Foreign Intermediaries Nonqualified, Nonqualified intermediary. 2012 irs 1040a instructions Qualified, Qualified intermediary. 2012 irs 1040a instructions , Qualified Intermediaries International organizations, Foreign Governments and Certain Other Foreign Organizations ITIN, U. 2012 irs 1040a instructions S. 2012 irs 1040a instructions Taxpayer Identification Numbers K Knowledge, standards of, Standards of Knowledge L Liability of withholding agent, Liability for tax. 2012 irs 1040a instructions M Magnetic media reporting, Electronic reporting. 2012 irs 1040a instructions Marketable securities, Marketable securities. 2012 irs 1040a instructions Mexico, Exception 3. 2012 irs 1040a instructions Missing children, Reminders More information (see Tax help) Mortgages, Interest on real property mortgages (Income Code 2). 2012 irs 1040a instructions N Non-registered obligations, Obligations not in registered form. 2012 irs 1040a instructions Nonqualified intermediary, Nonqualified intermediary. 2012 irs 1040a instructions , Nonqualified Intermediaries Nonresident alien Defined, Nonresident alien. 2012 irs 1040a instructions Married to U. 2012 irs 1040a instructions S. 2012 irs 1040a instructions citizen or resident, Married to U. 2012 irs 1040a instructions S. 2012 irs 1040a instructions citizen or resident alien. 2012 irs 1040a instructions Nonwage pay, Pay that is not wages. 2012 irs 1040a instructions Northern Mariana Islands, Guam or Northern Mariana Islands corporations. 2012 irs 1040a instructions Notional principal contract income, Notional principal contract income. 2012 irs 1040a instructions 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. 2012 irs 1040a instructions Obligations: Not in registered form, Obligations not in registered form. 2012 irs 1040a instructions Offshore accounts, Offshore accounts. 2012 irs 1040a instructions Original issue discount, Original issue discount (Income Code 30). 2012 irs 1040a instructions Overwithholding, adjustment for, Adjustment for Overwithholding P Partner, Foreign partner. 2012 irs 1040a instructions Partner, foreign, Who Must Withhold Partnerships Effectively connected income of foreign partners, Partnership Withholding on Effectively Connected Income Foreign, Foreign partnerships. 2012 irs 1040a instructions Publicly traded, Publicly Traded Partnerships Smaller, Smaller partnerships and trusts. 2012 irs 1040a instructions , Smaller partnerships and trusts. 2012 irs 1040a instructions , Smaller partnerships and trusts. 2012 irs 1040a instructions Withholding foreign, Withholding foreign partnership and foreign trust. 2012 irs 1040a instructions , 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). 2012 irs 1040a instructions 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). 2012 irs 1040a instructions Salaries and wages, Wages Paid to Employees— Graduated Withholding Scholarship or fellowship recipient, Pay for services rendered. 2012 irs 1040a instructions Studying, Pay during studying and training (Income Code 19). 2012 irs 1040a instructions Teaching, Pay for teaching (Income Code 18). 2012 irs 1040a instructions Training, Pay during studying and training (Income Code 19). 2012 irs 1040a instructions Payee, Identifying the Payee Penalties Deposit, Penalty for failure to make deposits on time. 2012 irs 1040a instructions Form 1042, Penalties Form 8804, Penalties. 2012 irs 1040a instructions Form 8805, Penalties. 2012 irs 1040a instructions Magnetic media, Failure to file electronically. 2012 irs 1040a instructions Trust fund recovery, Trust fund recovery penalty. 2012 irs 1040a instructions Pensions, Pension payments. 2012 irs 1040a instructions , Pensions, Annuities, and Alimony (Income Code 14), Pensions and annuities. 2012 irs 1040a instructions Per diem, Per diem paid by the U. 2012 irs 1040a instructions S. 2012 irs 1040a instructions Government. 2012 irs 1040a instructions Personal service income, Personal service income. 2012 irs 1040a instructions Pooled withholding information, Pooled withholding information. 2012 irs 1040a instructions Portfolio interest, Portfolio interest. 2012 irs 1040a instructions , Interest that does not qualify as portfolio interest. 2012 irs 1040a instructions Presumption Corporation, Presumption Rules Individual, Presumption Rules Partnership, Presumption Rules Rules, Presumption Rules Trust, Presumption Rules Private foundation, foreign, Foreign private foundations. 2012 irs 1040a instructions Prizes, Other Grants, Prizes, and Awards Publications (see Tax help) Puerto Rico, Resident of a U. 2012 irs 1040a instructions S. 2012 irs 1040a instructions possession. 2012 irs 1040a instructions , Exception 4. 2012 irs 1040a instructions Q QI withholding agreement, QI withholding agreement. 2012 irs 1040a instructions Qualified intermediary, Qualified intermediary. 2012 irs 1040a instructions , Qualified Intermediaries Qualified investment entity (QIE) Distributions paid by, Qualified investment entities. 2012 irs 1040a instructions Dividends paid by, Dividends paid by U. 2012 irs 1040a instructions S. 2012 irs 1040a instructions corporations — general (Income Code 6). 2012 irs 1040a instructions R Racing purses, Racing purses. 2012 irs 1040a instructions Real property interest Disposition of, U. 2012 irs 1040a instructions S. 2012 irs 1040a instructions Real Property Interest Withholding certificates, Withholding Certificates Reason to know, Reason To Know Refund procedures Qualified intermediaries, Collective refund procedures. 2012 irs 1040a instructions Registered obligations, Obligations in registered form. 2012 irs 1040a instructions Researchers, Tax treaties. 2012 irs 1040a instructions Resident alien defined, Resident alien. 2012 irs 1040a instructions Returns required, Returns Required Royalties, Royalties, Real Property Income and Natural Resources Royalties (Income Code 13) Ryukyu Islands, Income from U. 2012 irs 1040a instructions S. 2012 irs 1040a instructions Savings Bonds of residents of the Ryukyu Islands or the Trust Territory of the Pacific Islands. 2012 irs 1040a instructions S Salaries, Wages Paid to Employees— Graduated Withholding Saving clause, Nonresident alien who becomes a resident alien. 2012 irs 1040a instructions Scholarship, Scholarships, fellowships, and grants. 2012 irs 1040a instructions , Scholarships and Fellowship Grants (Income Code 15) Securities, Marketable securities. 2012 irs 1040a instructions , Income from securities. 2012 irs 1040a instructions Services performed outside the U. 2012 irs 1040a instructions S. 2012 irs 1040a instructions , Services performed outside the United States. 2012 irs 1040a instructions Short-term obligation, Short-term obligations. 2012 irs 1040a instructions Social security, Social security and Medicare tax. 2012 irs 1040a instructions Source of income, Source of Income Standards of knowledge, Standards of Knowledge Substantial presence test, Resident alien. 2012 irs 1040a instructions T Tax Reporting and paying, Reporting and Paying the Tax Tax help, How To Get Tax Help Tax treaties Claiming benefits, Claiming treaty benefits. 2012 irs 1040a instructions Dependent personal services, Tax treaties. 2012 irs 1040a instructions Entertainers and athletes, Tax treaties. 2012 irs 1040a instructions Gains, Tax treaties. 2012 irs 1040a instructions Gambling winnings, Tax treaties. 2012 irs 1040a instructions Independent personal services, Tax treaties. 2012 irs 1040a instructions Student, Tax treaties. 2012 irs 1040a instructions Students and trainees, Tax treaties. 2012 irs 1040a instructions Tables, Tax Treaty Tables Teaching, Tax treaties. 2012 irs 1040a instructions Tax-exempt entities, Foreign Governments and Certain Other Foreign Organizations Taxpayer Advocate, Taxpayer Advocate Service. 2012 irs 1040a instructions Taxpayer identification number (TIN), U. 2012 irs 1040a instructions S. 2012 irs 1040a instructions Taxpayer Identification Numbers, Identification numbers. 2012 irs 1040a instructions Exceptions, Exceptions to TIN requirement. 2012 irs 1040a instructions Teachers, Pay for teaching (Income Code 18). 2012 irs 1040a instructions Ten-percent owners, Ten-percent owners. 2012 irs 1040a instructions Territorial limits, Territorial limits. 2012 irs 1040a instructions Totalization agreements, Social security and Medicare tax. 2012 irs 1040a instructions Transportation income, Transportation income. 2012 irs 1040a instructions Travel expenses, Travel expenses. 2012 irs 1040a instructions Trust Territory of the Pacific Islands, Income from U. 2012 irs 1040a instructions S. 2012 irs 1040a instructions Savings Bonds of residents of the Ryukyu Islands or the Trust Territory of the Pacific Islands. 2012 irs 1040a instructions Trusts Foreign, Foreign simple and grantor trust. 2012 irs 1040a instructions Smaller, Smaller partnerships and trusts. 2012 irs 1040a instructions Withholding foreign, Withholding foreign partnership and foreign trust. 2012 irs 1040a instructions , Withholding Foreign Trusts TTY/TDD information, How To Get Tax Help U U. 2012 irs 1040a instructions S. 2012 irs 1040a instructions agent of foreign person, U. 2012 irs 1040a instructions S. 2012 irs 1040a instructions agent of foreign person. 2012 irs 1040a instructions U. 2012 irs 1040a instructions S. 2012 irs 1040a instructions branch Foreign bank, U. 2012 irs 1040a instructions S. 2012 irs 1040a instructions branches of foreign banks and foreign insurance companies. 2012 irs 1040a instructions , Income paid to U. 2012 irs 1040a instructions S. 2012 irs 1040a instructions branch of foreign bank or insurance company. 2012 irs 1040a instructions Foreign insurance company, U. 2012 irs 1040a instructions S. 2012 irs 1040a instructions branches of foreign banks and foreign insurance companies. 2012 irs 1040a instructions , Income paid to U. 2012 irs 1040a instructions S. 2012 irs 1040a instructions branch of foreign bank or insurance company. 2012 irs 1040a instructions Foreign person, U. 2012 irs 1040a instructions S. 2012 irs 1040a instructions branches of foreign persons. 2012 irs 1040a instructions U. 2012 irs 1040a instructions S. 2012 irs 1040a instructions national, 30% rate. 2012 irs 1040a instructions U. 2012 irs 1040a instructions S. 2012 irs 1040a instructions real property interest, U. 2012 irs 1040a instructions S. 2012 irs 1040a instructions real property interest. 2012 irs 1040a instructions U. 2012 irs 1040a instructions S. 2012 irs 1040a instructions savings bonds, Income from U. 2012 irs 1040a instructions S. 2012 irs 1040a instructions Savings Bonds of residents of the Ryukyu Islands or the Trust Territory of the Pacific Islands. 2012 irs 1040a instructions U. 2012 irs 1040a instructions S. 2012 irs 1040a instructions territorial limits, Territorial limits. 2012 irs 1040a instructions U. 2012 irs 1040a instructions S. 2012 irs 1040a instructions Virgin Islands, U. 2012 irs 1040a instructions S. 2012 irs 1040a instructions Virgin Islands and American Samoa corporations. 2012 irs 1040a instructions Unexpected payment, Unexpected payment. 2012 irs 1040a instructions W Wages Paid to employees, Wages Paid to Employees— Graduated Withholding Pay that is not, Pay that is not wages. 2012 irs 1040a instructions When to withhold, When to withhold. 2012 irs 1040a instructions Withhold, amount to, Determination of amount to withhold. 2012 irs 1040a instructions Withhold, when to, When to withhold. 2012 irs 1040a instructions Withholding Agreements, QI withholding agreement. 2012 irs 1040a instructions , WP and WT withholding agreements. 2012 irs 1040a instructions , Withholding agreements. 2012 irs 1040a instructions , Income Code 43. 2012 irs 1040a instructions Alternative procedure, Alternative procedure. 2012 irs 1040a instructions Certificate, Withholding Certificates, Withholding certificate. 2012 irs 1040a instructions Rate pool, Pooled withholding information. 2012 irs 1040a instructions Real property, U. 2012 irs 1040a instructions S. 2012 irs 1040a instructions Real Property Interest Withholding agent Defined, Withholding Agent Liability, Liability for tax. 2012 irs 1040a instructions Returns required, Returns Required Tax deposit requirements, Depositing Withheld Taxes Withholding exemptions and reductions Dependent personal services, Graduated rates. 2012 irs 1040a instructions Exemption, Withholding exemption. 2012 irs 1040a instructions Final payment exemption, Final payment exemption. 2012 irs 1040a instructions 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. 2012 irs 1040a instructions Scholarships and fellowship grants, Alternate withholding procedure. 2012 irs 1040a instructions Students, Tax treaties. 2012 irs 1040a instructions Withholding agreements, Withholding agreements. 2012 irs 1040a instructions , Income Code 43. 2012 irs 1040a instructions Prev  Up     Home   More Online Publications