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Amended Tax Return Instructions

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Amended Tax Return Instructions

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

Amended tax return instructions Publication 509 - Main Content Table of Contents General Tax CalendarFirst Quarter Second Quarter Third Quarter Fourth Quarter Fiscal-Year Taxpayers Employer's Tax CalendarFirst Quarter Second Quarter Third Quarter Fourth Quarter Excise Tax CalendarFirst Quarter Second Quarter Third Quarter Fourth Quarter How To Get Tax Help General Tax Calendar This tax calendar has the due dates for 2014 that most taxpayers will need. Amended tax return instructions Employers and persons who pay excise taxes also should use the Employer's Tax Calendar and the Excise Tax Calendar . Amended tax return instructions Fiscal-year taxpayers. Amended tax return instructions   If you file your income tax return for a fiscal year rather than the calendar year, you must change some of the dates in this calendar. Amended tax return instructions These changes are described under Fiscal-Year Taxpayers at the end of this calendar. Amended tax return instructions First Quarter The first quarter of a calendar year is made up of January, February, and March. Amended tax return instructions Second Quarter The second quarter of a calendar year is made up of April, May, and June. Amended tax return instructions Third Quarter The third quarter of a calendar year is made up of July, August, and September. Amended tax return instructions Fourth Quarter The fourth quarter of a calendar year is made up of October, November, and December. Amended tax return instructions Fiscal-Year Taxpayers If you use a fiscal year (rather than the calendar year) as your tax year, you should change some of the dates in this calendar. Amended tax return instructions Use the following general guidelines to make these changes. Amended tax return instructions The 3 months that make up each quarter of a fiscal year may be different from those of each calendar quarter, depending on when the fiscal year begins. Amended tax return instructions Also see Saturday, Sunday, or legal holiday, earlier. Amended tax return instructions Individuals Form 1040. Amended tax return instructions    This form is due on the 15th day of the 4th month after the end of your tax year. Amended tax return instructions Form 4868 is used to request an extension of time to file Form 1040. Amended tax return instructions Estimated tax payments (Form 1040-ES). Amended tax return instructions   Payments are due on the 15th day of the 4th, 6th, and 9th months of your tax year and on the 15th day of the 1st month after your tax year ends. Amended tax return instructions Partnerships Form 1065. Amended tax return instructions   This form is due on the 15th day of the 4th month after the end of the partnership's tax year. Amended tax return instructions Provide each partner with a copy of Schedule K-1 (Form 1065) or a substitute Schedule K-1. Amended tax return instructions Form 1065-B (electing large partnerships). Amended tax return instructions   This form is due on the 15th day of the 4th month after the end of the partnership's tax year. Amended tax return instructions Provide each partner with a copy of Schedule K-1 (Form 1065-B) or a substitute Schedule K-1 by the first March 15 following the close of the partnership's tax year. Amended tax return instructions Corporations and S Corporations Form 1120 and Form 1120S (or Form 7004). Amended tax return instructions   These forms are due on the 15th day of the 3rd month after the end of the corporation's tax year. Amended tax return instructions S corporations must provide each shareholder with a copy of Schedule K-1 (Form 1120S) or a substitute Schedule K-1. Amended tax return instructions Form 7004 is used to request an extension of time to file Form 1120 or Form 1120S. Amended tax return instructions Estimated tax payments. Amended tax return instructions   Payments are due on the 15th day of the 4th, 6th, 9th, and 12th months of the corporation's tax year. Amended tax return instructions Form 2553. Amended tax return instructions   This form is used to choose S corporation treatment. Amended tax return instructions It is due no more than two months and 15 days after the beginning of the tax year the election is to take effect or at any time during the preceding tax year. Amended tax return instructions Employer's Tax Calendar This tax calendar covers various due dates of interest to employers. Amended tax return instructions Principally, it covers the following federal taxes. Amended tax return instructions Income tax you withhold from your employees' wages or from nonpayroll amounts you pay out. Amended tax return instructions Social security and Medicare taxes (FICA taxes) you withhold from your employees' wages and the social security and Medicare taxes you must pay as an employer. Amended tax return instructions Federal unemployment (FUTA) tax you must pay as an employer. Amended tax return instructions The calendar lists due dates for filing returns and for making deposits of these three taxes throughout the year. Amended tax return instructions Use this calendar with Publication 15 (Circular E), which gives the deposit rules. Amended tax return instructions Forms you may need. Amended tax return instructions   The following is a list and description of the primary employment tax forms you may need. Amended tax return instructions Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return. Amended tax return instructions This form is due the last day of the first calendar month after the calendar year ends. Amended tax return instructions Use it to report the FUTA tax on wages you paid. Amended tax return instructions Form 941, Employer's QUARTERLY Federal Tax Return. Amended tax return instructions This form is due the last day of the first calendar month after the calendar quarter ends. Amended tax return instructions Use it to report social security and Medicare taxes and withheld income taxes on wages if your employees are not farm workers or household employees. Amended tax return instructions Form 943, Employer's Annual Federal Tax Return for Agricultural Employees. Amended tax return instructions This form is due the last day of the first calendar month after the calendar year ends. Amended tax return instructions Use it to report social security and Medicare taxes and withheld income taxes on wages if your employees are farm workers. Amended tax return instructions Form 944, Employer's ANNUAL Federal Tax Return. Amended tax return instructions This form is due the last day of the first calendar month after the calendar year ends. Amended tax return instructions Certain small employers use it instead of Form 941 to report social security and Medicare taxes and withheld income tax. Amended tax return instructions Form 945, Annual Return of Withheld Federal Income Tax. Amended tax return instructions This form is due the last day of the first calendar month after the calendar year ends. Amended tax return instructions Use it to report income tax withheld on all nonpayroll items. Amended tax return instructions Nonpayroll items include the following. Amended tax return instructions Backup withholding. Amended tax return instructions Withholding on pensions, annuities, IRAs, and gambling winnings. Amended tax return instructions Payments of Indian gaming profits to tribal members. Amended tax return instructions Fiscal-year taxpayers. Amended tax return instructions   The dates in this calendar apply whether you use a fiscal year or the calendar year as your tax year. Amended tax return instructions The only exception is the date for filing Forms 5500, Annual Return/Report of Employee Benefit Plan, and 5500-EZ, Annual Return of One-Participant (Owners and Their Spouses) Retirement Plan. Amended tax return instructions These employee benefit plan forms are due by the last day of the seventh month after the plan year ends. Amended tax return instructions See July 31 , later. Amended tax return instructions Extended due dates. Amended tax return instructions   If you timely deposit in full the tax you are required to report on Form 940, 941, 943, 944, or 945, you have an additional 10 calendar days to file that form. Amended tax return instructions If you are subject to the semiweekly deposit rule, use Table 2 near the end of this publication for your deposit due dates. Amended tax return instructions However, if you accumulate $100,000 or more of taxes on any day during a deposit period, you must deposit the tax by the next business day instead of the date shown in Table 2. Amended tax return instructions First Quarter The first quarter of a calendar year is made up of January, February, and March. Amended tax return instructions Second Quarter The second quarter of a calendar year is made up of April, May, and June. Amended tax return instructions Third Quarter The third quarter of a calendar year is made up of July, August, and September. Amended tax return instructions Fourth Quarter The fourth quarter of a calendar year is made up of October, November, and December. Amended tax return instructions Excise Tax Calendar This tax calendar gives the due dates for filing returns and making deposits of excise taxes. Amended tax return instructions Use this calendar with Publication 510. Amended tax return instructions Also see the instructions for Forms 11-C, 720, 730, and 2290 for more information. Amended tax return instructions References to Form 2290 also apply to Form 2290(SP). Amended tax return instructions Forms you may need. Amended tax return instructions   The following is a list and description of the excise tax forms you may need. Amended tax return instructions Form 11-C, Occupational Tax and Registration Return for Wagering. Amended tax return instructions Use this form to register any wagering activity and to pay an occupational tax on wagering. Amended tax return instructions File Form 11-C if you are in the business of accepting wagers, including conducting a wagering pool or lottery, or are an agent of someone who accepts wagers. Amended tax return instructions You must file the form before you begin accepting wagers. Amended tax return instructions After that, file the form by July 1 of each year. Amended tax return instructions Also, see Form 730, later. Amended tax return instructions Form 720, Quarterly Federal Excise Tax Return. Amended tax return instructions File this form by the last day of the month following the calendar quarter. Amended tax return instructions Use this form to report a wide variety of excise taxes, including: Communications and air transportation taxes, Fuel taxes, Retail tax, Ship passenger tax, and Manufacturers taxes. Amended tax return instructions Form 730, Monthly Tax Return for Wagers. Amended tax return instructions Use this form to pay an excise tax on wagers you accept. Amended tax return instructions File this form for each month by the last day of the following month. Amended tax return instructions Also, see Form 11-C, earlier. Amended tax return instructions Form 2290, Heavy Highway Vehicle Use Tax Return. Amended tax return instructions Use this form to pay the federal use tax on heavy highway vehicles registered in your name. Amended tax return instructions File this form by the last day of the month following the month of the vehicle's first taxable use in the tax period. Amended tax return instructions The tax period begins on July 1 and ends the following June 30. Amended tax return instructions You must pay the full year's tax on all vehicles you have in use during the month of July. Amended tax return instructions You must also pay a partial-year tax on taxable vehicles that you put into use in a month after July. Amended tax return instructions For more information, see the Instructions for Form 2290. Amended tax return instructions Fiscal-year taxpayers. Amended tax return instructions   The dates in this calendar apply whether you use a fiscal year or the calendar year as your tax year. Amended tax return instructions Adjustments for Saturday, Sunday, or legal holidays. Amended tax return instructions   Generally, if a due date falls on a Saturday, Sunday, or legal holiday, the due date is delayed until the next day that is not a Saturday, Sunday, or legal holiday. Amended tax return instructions For excise taxes, there are two exceptions to this rule. Amended tax return instructions For deposits of regular method taxes, if the due date is a Saturday, Sunday, or legal holiday, the due date is the immediately preceding day that is not a Saturday, Sunday, or legal holiday. Amended tax return instructions Under the special September deposit rules, if the due date falls on a Saturday, the deposit is due on the preceding Friday. Amended tax return instructions If the due date falls on a Sunday, the deposit is due on the following Monday. Amended tax return instructions For more information, see the Instructions for Form 720. Amended tax return instructions The Excise Tax Calendar has been adjusted for all of these provisions. Amended tax return instructions Regular method taxes. Amended tax return instructions   These are taxes, other than alternative method taxes used for communication and air transportation taxes, reported on Form 720 for which deposits are required. Amended tax return instructions First Quarter The first quarter of a calendar year is made up of January, February, and March. Amended tax return instructions Second Quarter The second quarter of a calendar year is made up of April, May, and June. Amended tax return instructions Third Quarter The third quarter of a calendar year is made up of July, August, and September. Amended tax return instructions Fourth Quarter The fourth quarter of a calendar year is made up of October, November, and December. Amended tax return instructions How To Get Tax Help Go online, use a smart phone, call or walk in to an office near you. Amended tax return instructions Whether it's help with a tax issue, preparing your tax return or picking up a free publication or form, get the help you need the way you want it. Amended tax return instructions Free help with your tax return. Amended tax return instructions   Free help in preparing your return is available nationwide from IRS-certified volunteers. Amended tax return instructions The Volunteer Income Tax Assistance (VITA) program is designed to help low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers. Amended tax return instructions The Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. Amended tax return instructions Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. Amended tax return instructions Some VITA and TCE sites provide taxpayers the opportunity to prepare their return with the assistance of an IRS-certified volunteer. Amended tax return instructions To find the nearest VITA or TCE site, visit IRS. Amended tax return instructions gov or call 1-800-906-9887. Amended tax return instructions   As part of the TCE program, AARP offers the Tax-Aide counseling program. Amended tax return instructions To find the nearest AARP Tax-Aide site, visit AARP's website at www. Amended tax return instructions aarp. Amended tax return instructions org/money/taxaide or call 1-888-227-7669. Amended tax return instructions   For more information on these programs, go to IRS. Amended tax return instructions gov and enter “VITA” in the search box. Amended tax return instructions Internet. Amended tax return instructions IRS. Amended tax return instructions gov and IRS2Go are ready when you are — every day, every night, 24 hours a day, 7 days a week. Amended tax return instructions Apply for an Employer Identification Number (EIN). Amended tax return instructions Go to IRS. Amended tax return instructions gov and enter Apply for an EIN in the search box. Amended tax return instructions Request an Electronic Filing PIN by going to IRS. Amended tax return instructions gov and entering Electronic Filing PIN in the search box. Amended tax return instructions Check the status of your 2013 refund with Where's My Refund? Go to IRS. Amended tax return instructions gov or the IRS2Go app, and click on Where's My Refund? You'll get a personalized refund date as soon as the IRS processes your tax return and approves your refund. Amended tax return instructions If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Amended tax return instructions Checking the status of your amended return. Amended tax return instructions Go to IRS. Amended tax return instructions gov and enter Where's My Amended Return in the search box. Amended tax return instructions Download forms, instructions, and publications, including some accessible versions. Amended tax return instructions Order free transcripts of your tax returns or tax account using the Order a Transcript tool on IRS. Amended tax return instructions gov or IRS2Go. Amended tax return instructions Tax return and tax account transcripts are generally available for the current year and past three years. Amended tax return instructions Figure your income tax withholding with the IRS Withholding Calculator on IRS. Amended tax return instructions gov. Amended tax return instructions Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. Amended tax return instructions Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Amended tax return instructions gov. Amended tax return instructions Locate the nearest Taxpayer Assistance Center using the Office Locator tool on IRS. Amended tax return instructions gov or IRS2Go. Amended tax return instructions Stop by most business days for face-to-face tax help, no appointment necessary — just walk in. Amended tax return instructions An employee can explain IRS letters, request adjustments to your tax account or help you set up a payment plan. Amended tax return instructions Before you visit, check the Office Locator for the address, phone number, hours of operation and the services provided. Amended tax return instructions If you have an ongoing tax account problem or a special need, such as a disability, you can request an appointment. Amended tax return instructions Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Amended tax return instructions Locate the nearest volunteer help site with the VITA Locator Tool on IRS. Amended tax return instructions gov. Amended tax return instructions Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Amended tax return instructions The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. Amended tax return instructions Most VITA and TCE sites offer free electronic filing and some provide IRS-certified volunteers who can help prepare your tax return. Amended tax return instructions AARP offers the Tax-Aide counseling program as part of the TCE program. Amended tax return instructions Visit AARP's website to find the nearest Tax-Aide location. Amended tax return instructions Research your tax questions. Amended tax return instructions Search publications and instructions by topic or keyword. Amended tax return instructions Read the Internal Revenue Code, regulations, or other official guidance. Amended tax return instructions Read Internal Revenue Bulletins. Amended tax return instructions Sign up to receive local and national tax news by email. Amended tax return instructions Phone. Amended tax return instructions You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Amended tax return instructions Download the free IRS2Go mobile app from the iTunes app store or from Google Play. Amended tax return instructions Use it to watch the IRS YouTube channel, get IRS news as soon as it's released to the public, order transcripts of your tax returns or tax account, check your refund status, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. Amended tax return instructions Call to locate the nearest volunteer help site, 1-800-906-9887. Amended tax return instructions Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Amended tax return instructions The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. Amended tax return instructions Most VITA and TCE sites offer free electronic filing. Amended tax return instructions Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Amended tax return instructions Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Amended tax return instructions Call to check the status of your 2013 refund, 1-800-829-1954 or 1-800-829-4477. Amended tax return instructions The automated Where's My Refund? information is available 24 hours a day, 7 days a week. Amended tax return instructions If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Amended tax return instructions Before you call, have your 2013 tax return handy so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. Amended tax return instructions Where's My Refund? can give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Amended tax return instructions Where's My Refund? includes information for the most recent return filed in the current year and does not include information about amended returns. Amended tax return instructions Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Amended tax return instructions Call to order forms, instructions and publications, 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions and publications, and prior-year forms and instructions (limited to 5 years). Amended tax return instructions You should receive your order within 10 business days. Amended tax return instructions Call to order transcripts of your tax returns or tax account, 1-800-908-9946. Amended tax return instructions Follow the prompts to provide your Social Security Number or Individual Taxpayer Identification Number, date of birth, street address and ZIP code. Amended tax return instructions Call for TeleTax topics, 1-800-829-4477, to listen to pre-recorded messages covering various tax topics. Amended tax return instructions Call to ask tax questions, 1-800-829-1040. Amended tax return instructions Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Amended tax return instructions The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Amended tax return instructions These individuals can also contact the IRS through relay services such as the Federal Relay Service available at www. Amended tax return instructions gsa. Amended tax return instructions gov/fedrelay. Amended tax return instructions Walk-in. Amended tax return instructions You can find a selection of forms, publications and services — in-person, face-to-face. Amended tax return instructions Products. Amended tax return instructions You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Amended tax return instructions Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Amended tax return instructions Services. Amended tax return instructions You can walk in to your local TAC most business days for personal, face-to-face tax help. Amended tax return instructions An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. Amended tax return instructions If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking with someone in person, visit your local TAC where you can talk with an IRS representative face-to-face. Amended tax return instructions No appointment is necessary—just walk in. Amended tax return instructions Before visiting, check www. Amended tax return instructions irs. Amended tax return instructions gov/localcontacts for hours of operation and services provided. Amended tax return instructions Mail. Amended tax return instructions You can send your order for forms, instructions, and publications to the address below. Amended tax return instructions You should receive a response within 10 business days after your request is received. Amended tax return instructions  Internal Revenue Service 1201 N. Amended tax return instructions Mitsubishi Motorway Bloomington, IL 61705-6613 The Taxpayer Advocate Service Is Here to Help You. Amended tax return instructions   The Taxpayer Advocate Service (TAS) is your voice at the IRS. Amended tax return instructions Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Amended tax return instructions What can TAS do for you?   We can offer you free help with IRS problems that you can't resolve on your own. Amended tax return instructions We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. Amended tax return instructions You face (or your business is facing) an immediate threat of adverse action. Amended tax return instructions You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Amended tax return instructions   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. Amended tax return instructions Here's why we can help: TAS is an independent organization within the IRS. Amended tax return instructions Our advocates know how to work with the IRS. Amended tax return instructions Our services are free and tailored to meet your needs. Amended tax return instructions We have offices in every state, the District of Columbia, and Puerto Rico. Amended tax return instructions How can you reach us?   If you think TAS can help you, call your local advocate, whose number is in your local directory and at www. Amended tax return instructions irs. Amended tax return instructions gov/advocate, or call us toll-free at 1-877-777-4778. Amended tax return instructions How else does TAS help taxpayers?   TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Amended tax return instructions If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. Amended tax return instructions irs. Amended tax return instructions gov/sams. Amended tax return instructions Low Income Taxpayer Clinics. Amended tax return instructions   Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals, and tax collection disputes. Amended tax return instructions Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Amended tax return instructions Visit www. Amended tax return instructions TaxpayerAdvocate. Amended tax return instructions irs. Amended tax return instructions gov or see IRS Publication 4134, Low Income Taxpayer Clinic List. Amended tax return instructions gnewbus01 Prev  Up  Next   Home   More Online Publications