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Amended 2012 Tax Form

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Amended 2012 Tax Form

Amended 2012 tax form 9. Amended 2012 tax form   Education Exception to Additional Tax on Early IRA Distributions Table of Contents Introduction Who Is Eligible Figuring the Amount Not Subject to the 10% Tax Reporting Early Distributions Introduction Generally, if you take a distribution from your IRA before you reach age 59½, you must pay a 10% additional tax on the early distribution. Amended 2012 tax form This applies to any IRA you own, whether it is a traditional IRA (including a SEP-IRA), a Roth IRA, or a SIMPLE IRA. Amended 2012 tax form The additional tax on an early distribution from a SIMPLE IRA may be as high as 25%. Amended 2012 tax form See Publication 560, Retirement Plans for Small Business, for information on SEP-IRAs, and Publication 590, for information about all other IRAs. Amended 2012 tax form However, you can take distributions from your IRAs for qualified higher education expenses without having to pay the 10% additional tax. Amended 2012 tax form You may owe income tax on at least part of the amount distributed, but you may not have to pay the 10% additional tax. Amended 2012 tax form Generally, if the taxable part of the distribution is less than or equal to the adjusted qualified education expenses (AQEE), none of the distribution is subject to the additional tax. Amended 2012 tax form If the taxable part of the distribution is more than the AQEE, only the excess is subject to the additional tax. Amended 2012 tax form Who Is Eligible You can take a distribution from your IRA before you reach age 59½ and not have to pay the 10% additional tax if, for the year of the distribution, you pay qualified education expenses for: yourself, your spouse, or your or your spouse's child, foster child, adopted child, or descendant of any of them. Amended 2012 tax form Qualified education expenses. Amended 2012 tax form   For purposes of the 10% additional tax, these expenses are tuition, fees, books, supplies, and equipment required for enrollment or attendance at an eligible educational institution. Amended 2012 tax form They also include expenses for special needs services incurred by or for special needs students in connection with their enrollment or attendance. Amended 2012 tax form   In addition, if the student is at least a half-time student, room and board are qualified education expenses. Amended 2012 tax form   The expense for room and board qualifies only to the extent that it is not more than the greater of the following two amounts. Amended 2012 tax form The allowance for room and board, as determined by the eligible educational institution, that was included in the cost of attendance (for federal financial aid purposes) for a particular academic period and living arrangement of the student. Amended 2012 tax form The actual amount charged if the student is residing in housing owned or operated by the eligible educational institution. Amended 2012 tax form You will need to contact the eligible educational institution for qualified room and board costs. Amended 2012 tax form Eligible educational institution. Amended 2012 tax form   An eligible educational institution is any college, university, vocational school, or other postsecondary educational institution eligible to participate in a student aid program administered by the U. Amended 2012 tax form S. Amended 2012 tax form Department of Education. Amended 2012 tax form It includes virtually all accredited public, nonprofit, and proprietary (privately owned profit-making) postsecondary institutions. Amended 2012 tax form The educational institution should be able to tell you if it is an eligible educational institution. Amended 2012 tax form   Certain educational institutions located outside the United States also participate in the U. Amended 2012 tax form S. Amended 2012 tax form Department of Education's Federal Student Aid (FSA) programs. Amended 2012 tax form Half-time student. Amended 2012 tax form   A student is enrolled “at least half-time” if he or she is enrolled for at least half the full-time academic work load for the course of study the student is pursuing as determined under the standards of the school where the student is enrolled. Amended 2012 tax form Figuring the Amount Not Subject to the 10% Tax To determine the amount of your distribution that is not subject to the 10% additional tax, first figure your adjusted qualified education expenses. Amended 2012 tax form You do this by reducing your total qualified education expenses by any tax-free educational assistance, which includes: Expenses used to figure the tax-free portion of distributions from a Coverdell education savings account (ESA) (see Distributions in chapter 7, Coverdell Education Savings Account), The tax-free part of scholarships and fellowships (see Tax-Free Scholarships and Fellowships in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions), Pell grants (see Pell Grants and Other Title IV Need-Based Education Grants in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions), Veterans' educational assistance (see Veterans' Benefits in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions), Employer-provided educational assistance (see chapter 11, Employer-Provided Educational Assistance ), and Any other nontaxable (tax-free) payments (other than gifts or inheritances) received as educational assistance. Amended 2012 tax form Do not reduce the qualified education expenses by amounts paid with funds the student receives as: Payment for services, such as wages, A loan, A gift, An inheritance given to either the student or the individual making the withdrawal, or A withdrawal from personal savings (including savings from a qualified tuition program (QTP)). Amended 2012 tax form If your IRA distribution is equal to or less than your adjusted qualified education expenses, you are not subject to the 10% additional tax. Amended 2012 tax form Example 1. Amended 2012 tax form In 2013, Erin (age 32) took a year off from teaching to attend graduate school full-time. Amended 2012 tax form She paid $5,800 of qualified education expenses from the following sources. Amended 2012 tax form   Employer-provided educational assistance  (tax free) $5,000     Early distribution from IRA (includes $500 taxable earnings) 3,200           Before Erin can determine if she must pay the 10% additional tax on her IRA distribution, she must reduce her total qualified education expenses. Amended 2012 tax form   Total qualified education expenses $5,800     Minus: Tax-free educational assistance −5,000     Equals: Adjusted qualified  education expenses (AQEE) $ 800   Because Erin's AQEE ($800) are more than the taxable portion of her IRA distribution ($500), she does not have to pay the 10% additional tax on any part of this distribution. Amended 2012 tax form However, she must include the $500 taxable earnings in her gross income subject to income tax. Amended 2012 tax form Example 2. Amended 2012 tax form Assume the same facts as in Example 1 , except that Erin deducted some of the contributions to her IRA, so the taxable part of her early distribution is higher by $1,000. Amended 2012 tax form This must be included in her income subject to income tax. Amended 2012 tax form The taxable part of Erin's IRA distribution ($1,000) is larger than her $800 AQEE. Amended 2012 tax form Therefore, she must pay the 10% additional tax on $200, the taxable part of her distribution ($1,000) that is more than her qualified education expenses ($800). Amended 2012 tax form She does not have to pay the 10% additional tax on the remaining $800 of her taxable distribution. Amended 2012 tax form Reporting Early Distributions By January 31, 2014, the payer of your IRA distribution should send you Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. Amended 2012 tax form The information on this form will help you determine how much of your distribution is taxable for income tax purposes and how much is subject to the 10% additional tax. Amended 2012 tax form If you received an early distribution from your IRA, you must report the taxable earnings on Form 1040, line 15b (Form 1040NR, line 16b). Amended 2012 tax form Then, if you qualify for an exception for qualified higher education expenses, you must file Form 5329 to show how much, if any, of your early distribution is subject to the 10% additional tax. Amended 2012 tax form See the Instructions for Form 5329, Part I, for help in completing the form and entering the results on Form 1040 or 1040NR. Amended 2012 tax form There are many other situations in which Form 5329 is required. Amended 2012 tax form If, during 2013, you had other distributions from IRAs or qualified retirement plans, or have made excess contributions to certain tax-favored accounts, see the instructions for line 58 (Form 1040) or line 56 (Form 1040NR) to determine if you must file Form 5329. Amended 2012 tax form Prev  Up  Next   Home   More Online Publications
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The Amended 2012 Tax Form

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