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Express 1040

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Express 1040

Express 1040 Internal Revenue Bulletin:  2010-9  March 1, 2010  Rev. Express 1040 Proc. Express 1040 2010-18 Table of Contents SECTION 1. Express 1040 PURPOSE SECTION 2. Express 1040 BACKGROUND SECTION 3. Express 1040 SCOPE SECTION 4. Express 1040 APPLICATION SECTION 5. Express 1040 EFFECTIVE DATE SECTION 6. Express 1040 DRAFTING INFORMATION SECTION 1. Express 1040 PURPOSE This revenue procedure provides: (1) limitations on depreciation deductions for owners of passenger automobiles first placed in service by the taxpayer during calendar year 2010, including a separate table of limitations on depreciation deductions for trucks and vans; and (2) the amounts to be included in income by lessees of passenger automobiles first leased by the taxpayer during calendar year 2010, including a separate table of inclusion amounts for lessees of trucks and vans. Express 1040 The tables detailing these depreciation limitations and lessee inclusion amounts reflect the automobile price inflation adjustments required by § 280F(d)(7) of the Internal Revenue Code. Express 1040 SECTION 2. Express 1040 BACKGROUND . Express 1040 01 For owners of passenger automobiles, § 280F(a) imposes dollar limitations on the depreciation deduction for the year the taxpayer places the passenger automobile in service and for each succeeding year. Express 1040 Section 280F(d)(7) requires the amounts allowable as depreciation deductions to be increased by a price inflation adjustment amount for passenger automobiles placed in service after 1988. Express 1040 The method of calculating this price inflation amount for trucks and vans placed in service in or after calendar year 2003 uses a different CPI “automobile component” (the “new trucks” component) than that used in the price inflation amount calculation for other passenger automobiles (the “new cars” component), resulting in somewhat higher depreciation deductions for trucks and vans. Express 1040 This change reflects the higher rate of price inflation for trucks and vans since 1988. Express 1040 . Express 1040 02 Section 280F(c) requires a reduction in the deduction allowed to the lessee of a leased passenger automobile. Express 1040 The reduction must be substantially equivalent to the limitations on the depreciation deductions imposed on owners of passenger automobiles. Express 1040 Under § 1. Express 1040 280F-7(a) of the Income Tax Regulations, this reduction requires a lessee to include in gross income an inclusion amount determined by applying a formula to the amount obtained from a table. Express 1040 One table applies to lessees of trucks and vans and another table applies to all other passenger automobiles. Express 1040 Each table shows inclusion amounts for a range of fair market values for each taxable year after the passenger automobile is first leased. Express 1040 SECTION 3. Express 1040 SCOPE . Express 1040 01 The limitations on depreciation deductions in section 4. Express 1040 01(2) of this revenue procedure apply to passenger automobiles (other than leased passenger automobiles) that are placed in service by the taxpayer in calendar year 2010, and continue to apply for each taxable year that the passenger automobile remains in service. Express 1040 . Express 1040 02 The tables in section 4. Express 1040 02 of this revenue procedure apply to leased passenger automobiles for which the lease term begins during calendar year 2010. Express 1040 Lessees of these passenger automobiles must use these tables to determine the inclusion amount for each taxable year during which the passenger automobile is leased. Express 1040 See Rev. Express 1040 Proc. Express 1040 2005-13, 2005-1 C. Express 1040 B. Express 1040 759, for passenger automobiles first leased before calendar year 2006; Rev. Express 1040 Proc. Express 1040 2006-18, 2006-1 C. Express 1040 B. Express 1040 645, for passenger automobiles first leased during calendar year 2006; Rev. Express 1040 Proc. Express 1040 2007-30, 2007-1 C. Express 1040 B. Express 1040 1104, for passenger automobiles first leased during calendar year 2007; Rev. Express 1040 Proc. Express 1040 2008-22, 2008-12 I. Express 1040 R. Express 1040 B. Express 1040 658, for passenger automobiles first leased during calendar year 2008; and Rev. Express 1040 Proc. Express 1040 2009-24, 2009-17 I. Express 1040 R. Express 1040 B. Express 1040 885, for passenger automobiles first leased during calendar year 2009. Express 1040 SECTION 4. Express 1040 APPLICATION . Express 1040 01 Limitations on Depreciation Deductions for Certain Automobiles. Express 1040 (1) Amount of the inflation adjustment. Express 1040 (a) Passenger automobiles (other than trucks or vans). Express 1040 Under § 280F(d)(7)(B)(i), the automobile price inflation adjustment for any calendar year is the percentage (if any) by which the CPI automobile component for October of the preceding calendar year exceeds the CPI automobile component for October 1987. Express 1040 The term “CPI automobile component” is defined in § 280F(d)(7)(B)(ii) as the “automobile component” of the Consumer Price Index for all Urban Consumers published by the Department of Labor. Express 1040 The new car component of the CPI was 115. Express 1040 2 for October 1987 and 137. Express 1040 851 for October 2009. Express 1040 The October 2009 index exceeded the October 1987 index by 22. Express 1040 651. Express 1040 Therefore, the automobile price inflation adjustment for 2010 for passenger automobiles (other than trucks and vans) is 19. Express 1040 66 percent (22. Express 1040 651/115. Express 1040 2 x 100%). Express 1040 The dollar limitations in § 280F(a) are multiplied by a factor of 0. Express 1040 1966, and the resulting increases, after rounding to the nearest $100, are added to the 1988 limitations to give the depreciation limitations applicable to passenger automobiles (other than trucks and vans) for calendar year 2010. Express 1040 This adjustment applies to all passenger automobiles (other than trucks and vans) that are first placed in service in calendar year 2010. Express 1040 (b) Trucks and vans. Express 1040 To determine the dollar limitations for trucks and vans first placed in service during calendar year 2010, the new truck component of the CPI is used instead of the new car component. Express 1040 The new truck component of the CPI was 112. Express 1040 4 for October 1987 and 140. Express 1040 897 for October 2009. Express 1040 The October 2009 index exceeded the October 1987 index by 28. Express 1040 497. Express 1040 Therefore, the automobile price inflation adjustment for 2010 for trucks and vans is 25. Express 1040 35 percent (28. Express 1040 497/112. Express 1040 4 x 100%). Express 1040 The dollar limitations in § 280F(a) are multiplied by a factor of 0. Express 1040 2535, and the resulting increases, after rounding to the nearest $100, are added to the 1988 limitations to give the depreciation limitations for trucks and vans. Express 1040 This adjustment applies to all trucks and vans that are first placed in service in calendar year 2010. Express 1040 (2) Amount of the limitation. Express 1040 Tables 1 and 2 contain the dollar amount of the depreciation limitation for each taxable year for passenger automobiles a taxpayer places in service in calendar year 2010. Express 1040 Use Table 1 for a passenger automobile (other than a truck or van) and Table 2 for a truck or van placed in service in calendar year 2010. Express 1040 REV. Express 1040 PROC. Express 1040 2010-18 TABLE 1 DEPRECIATION LIMITATIONS FOR PASSENGER AUTOMOBILES (THAT ARE NOT TRUCKS OR VANS) PLACED IN SERVICE IN CALENDAR YEAR 2010 Tax Year Amount 1st Tax Year $3,060 2nd Tax Year $4,900 3rd Tax Year $2,950 Each Succeeding Year $1,775 REV. Express 1040 PROC. Express 1040 2010-18 TABLE 2 DEPRECIATION LIMITATIONS FOR TRUCKS AND VANS PLACED IN SERVICE IN CALENDAR YEAR 2010 Tax Year Amount 1st Tax Year $3,160 2nd Tax Year $5,100 3rd Tax Year $3,050 Each Succeeding Year $1,875 . Express 1040 02 Inclusions in Income of Lessees of Passenger Automobiles. Express 1040 A taxpayer must follow the procedures in § 1. Express 1040 280F-7(a) for determining the inclusion amounts for passenger automobiles first leased in calendar year 2010. Express 1040 In applying these procedures, lessees of passenger automobiles other than trucks and vans should use Table 3 of this revenue procedure, while lessees of trucks and vans should use Table 4 of this revenue procedure. Express 1040 REV. Express 1040 PROC. Express 1040 2010-18 TABLE 3 DOLLAR AMOUNTS FOR PASSENGER AUTOMOBILES (THAT ARE NOT TRUCKS OR VANS) WITH A LEASE TERM BEGINNING IN CALENDAR YEAR 2010 Fair Market Value of Passenger Automobile Tax Year During Lease Over Not Over 1st 2nd 3rd 4th 5th & Later $16,700 $17,000 3 7 10 11 14 17,000 17,500 4 8 13 15 16 17,500 18,000 5 10 16 19 21 18,000 18,500 6 13 18 23 26 18,500 19,000 7 15 22 26 31 19,000 19,500 8 17 25 30 35 19,500 20,000 9 19 29 34 39 20,000 20,500 10 21 32 38 44 20,500 21,000 11 23 35 42 48 21,000 21,500 12 26 38 45 53 21,500 22,000 13 28 41 50 57 22,000 23,000 14 31 46 56 63 23,000 24,000 16 36 52 63 73 24,000 25,000 18 40 59 71 81 25,000 26,000 20 44 66 78 90 26,000 27,000 22 49 71 86 100 27,000 28,000 24 53 78 94 108 28,000 29,000 26 57 85 101 118 29,000 30,000 28 61 92 109 126 30,000 31,000 30 66 97 117 135 31,000 32,000 32 70 104 125 144 32,000 33,000 34 74 111 132 153 33,000 34,000 36 79 117 140 161 34,000 35,000 38 83 123 148 171 35,000 36,000 40 87 130 156 179 36,000 37,000 42 92 136 163 188 37,000 38,000 44 96 143 170 198 38,000 39,000 46 100 149 179 206 39,000 40,000 48 105 155 186 215 40,000 41,000 50 109 162 194 224 41,000 42,000 52 113 169 201 233 42,000 43,000 54 118 174 210 241 43,000 44,000 56 122 181 217 251 44,000 45,000 58 126 188 225 259 45,000 46,000 60 131 194 232 269 46,000 47,000 61 135 201 240 277 47,000 48,000 63 140 207 248 286 48,000 49,000 65 144 213 256 295 49,000 50,000 67 148 220 263 304 50,000 51,000 69 153 226 271 313 51,000 52,000 71 157 232 279 322 52,000 53,000 73 161 239 287 331 53,000 54,000 75 166 245 294 340 54,000 55,000 77 170 252 302 348 55,000 56,000 79 174 258 310 358 56,000 57,000 81 178 265 318 366 57,000 58,000 83 183 271 325 375 58,000 59,000 85 187 278 333 384 59,000 60,000 87 191 284 341 393 60,000 62,000 90 198 294 352 406 62,000 64,000 94 207 306 368 424 64,000 66,000 98 215 320 382 443 66,000 68,000 102 224 332 398 460 68,000 70,000 106 232 346 413 478 70,000 72,000 110 241 358 429 496 72,000 74,000 114 250 371 444 513 74,000 76,000 118 258 384 460 531 76,000 78,000 122 267 396 476 549 78,000 80,000 126 276 409 491 566 80,000 85,000 132 291 432 518 598 85,000 90,000 142 313 464 556 643 90,000 95,000 152 334 497 594 687 95,000 100,000 162 356 528 634 731 100,000 110,000 177 388 577 691 798 110,000 120,000 196 432 641 768 887 120,000 130,000 216 475 705 846 976 130,000 140,000 236 518 770 922 1,065 140,000 150,000 256 561 834 1,000 1,154 150,000 160,000 275 605 898 1,077 1,243 160,000 170,000 295 648 963 1,153 1,333 170,000 180,000 315 691 1,027 1,231 1,421 180,000 190,000 334 735 1,091 1,308 1,510 190,000 200,000 354 778 1,155 1,386 1,599 200,000 210,000 374 821 1,220 1,462 1,688 210,000 220,000 393 865 1,284 1,539 1,777 220,000 230,000 413 908 1,348 1,617 1,866 230,000 240,000 433 951 1,413 1,693 1,956 240,000 and up 453 995 1,476 1,771 2,044 REV. Express 1040 PROC. Express 1040 2010-18 TABLE 4 DOLLAR AMOUNTS FOR TRUCKS AND VANS WITH A LEASE TERM BEGINNING IN CALENDAR YEAR 2010 Fair Market Value of Passenger Automobile Tax Year During Lease Over Not Over 1st 2nd 3rd 4th 5th & Later 17,000 17,500 3 6 9 10 11 17,500 18,000 4 8 12 14 16 18,000 18,500 5 10 15 18 21 18,500 19,000 6 12 19 22 24 19,000 19,500 7 15 21 26 29 19,500 20,000 8 17 25 29 34 20,000 20,500 9 19 28 33 38 20,500 21,000 10 21 31 37 43 21,000 21,500 11 23 35 41 47 21,500 22,000 12 25 38 45 51 22,000 23,000 13 29 42 51 58 23,000 24,000 15 33 49 58 67 24,000 25,000 17 37 56 66 76 25,000 26,000 19 42 62 73 85 26,000 27,000 21 46 68 82 93 27,000 28,000 23 50 75 89 103 28,000 29,000 25 55 81 97 111 29,000 30,000 27 59 88 104 121 30,000 31,000 29 63 94 113 129 31,000 32,000 31 68 100 120 138 32,000 33,000 33 72 107 127 148 33,000 34,000 35 76 114 135 156 34,000 35,000 37 81 119 143 165 35,000 36,000 39 85 126 151 174 36,000 37,000 41 89 133 158 183 37,000 38,000 43 94 139 166 191 38,000 39,000 45 98 145 174 201 39,000 40,000 47 102 152 182 209 40,000 41,000 49 106 159 189 218 41,000 42,000 51 111 164 198 227 42,000 43,000 53 115 171 205 236 43,000 44,000 55 119 178 213 245 44,000 45,000 57 124 184 220 254 45,000 46,000 59 128 190 228 263 46,000 47,000 60 133 197 235 272 47,000 48,000 62 137 203 244 280 48,000 49,000 64 142 209 251 290 49,000 50,000 66 146 216 259 298 50,000 51,000 68 150 223 266 308 51,000 52,000 70 154 229 275 316 52,000 53,000 72 159 235 282 325 53,000 54,000 74 163 242 290 334 54,000 55,000 76 167 249 297 343 55,000 56,000 78 172 254 305 352 56,000 57,000 80 176 261 313 361 57,000 58,000 82 180 268 320 370 58,000 59,000 84 185 274 328 378 59,000 60,000 86 189 280 336 388 60,000 62,000 89 195 291 347 401 62,000 64,000 93 204 303 363 418 64,000 66,000 97 213 315 379 436 66,000 68,000 101 221 329 394 454 68,000 70,000 105 230 341 410 472 70,000 72,000 109 239 354 424 490 72,000 74,000 113 247 367 440 508 74,000 76,000 117 256 380 455 526 76,000 78,000 121 264 393 471 543 78,000 80,000 125 273 406 486 561 80,000 85,000 131 289 428 513 592 85,000 90,000 141 310 461 552 636 90,000 95,000 151 332 492 591 681 95,000 100,000 161 353 525 629 726 100,000 110,000 176 386 573 686 793 110,000 120,000 195 430 637 763 882 120,000 130,000 215 473 701 841 971 130,000 140,000 235 516 766 918 1,059 140,000 150,000 255 559 830 995 1,149 150,000 160,000 274 603 894 1,072 1,238 160,000 170,000 294 646 958 1,150 1,326 170,000 180,000 314 689 1,023 1,226 1,416 180,000 190,000 333 733 1,087 1,303 1,505 190,000 200,000 353 776 1,151 1,381 1,594 200,000 210,000 373 819 1,216 1,457 1,683 210,000 220,000 392 863 1,280 1,534 1,772 220,000 230,000 412 906 1,344 1,612 1,861 230,000 240,000 432 949 1,409 1,689 1,949 240,000 and up 452 992 1,473 1,766 2,039 SECTION 5. Express 1040 EFFECTIVE DATE This revenue procedure applies to passenger automobiles that a taxpayer first places in service or first leases during calendar year 2010. Express 1040 SECTION 6. Express 1040 DRAFTING INFORMATION The principal author of this revenue procedure is Bernard P. Express 1040 Harvey of the Office of Associate Chief Counsel (Income Tax & Accounting). Express 1040 For further information regarding this revenue procedure, contact Mr. Express 1040 Harvey at (202) 622-4930 (not a toll-free call). Express 1040 Prev  Up  Next   Home   More Internal Revenue Bulletins
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The Express 1040

Express 1040 Index Symbols 10% owners, Ten-percent owners. Express 1040 501(c) organizations, Foreign Governments and Certain Other Foreign Organizations 80/20 company, Dividends paid by a domestic corporation (an existing 80/20 company). Express 1040 A Acceptance agent, Unexpected payment. Express 1040 Accounts, offshore, Offshore accounts. Express 1040 Alien Illegal, Illegal aliens. Express 1040 Nonresident, Nonresident alien. Express 1040 Resident, Resident alien. Express 1040 Alimony, Pensions, Annuities, and Alimony (Income Code 14), Alimony payments. Express 1040 Allocation information, Failure to provide allocation information. Express 1040 American Samoa, U. Express 1040 S. Express 1040 Virgin Islands and American Samoa corporations. Express 1040 Amount to withhold, Determination of amount to withhold. Express 1040 Annuities, Pensions, Annuities, and Alimony (Income Code 14), Pensions and annuities. Express 1040 Artists and athletes Earnings of, Artists and Athletes (Income Codes 42 and 43) Special events and promotions, Artists and Athletes (Income Codes 42 and 43) Assistance (see Tax help) Awards, Other Grants, Prizes, and Awards B Backup withholding, Withholding and Reporting Obligations, Primary NRA and Form 1099 responsibility assumed. Express 1040 Banks, interest received by, Banks. Express 1040 Beneficial owner, Beneficial Owners Bonds sold between interest dates, Sales of bonds between interest dates. Express 1040 Branch profits tax, Corporation subject to branch profits tax. Express 1040 C Canada, Exception 3. Express 1040 , Deposit interest paid to nonresident alien individuals in 2012. Express 1040 , Deposit interest paid to certain nonresident alien individuals in 2013. Express 1040 Capital gains, Capital gains (Income Code 9). Express 1040 Central withholding agreements, Income Code 43. Express 1040 Consent dividends, Consent dividends. Express 1040 , Consent dividends. Express 1040 Contingent interest, Contingent interest. Express 1040 Controlled foreign corporations, interest paid to, Controlled foreign corporations. Express 1040 Controlling foreign corporations, Interest paid to controlling foreign corporations (Income Code 3). Express 1040 Covenant not to compete, Covenant not to compete. Express 1040 Crew members, Crew members. Express 1040 D Dependent personal services, Pay for dependent personal services (Income Code 17). Express 1040 Allowance for personal exemptions, Withholding exemptions. Express 1040 Defined, Pay for dependent personal services (Income Code 17). Express 1040 Exempt from withholding, Graduated rates. Express 1040 Depositing taxes How to, Depositing Withheld Taxes When to, When Deposits Are Required Deposits, Interest on deposits (Income Code 29). Express 1040 Disregarded entities, Disregarded entities. Express 1040 Dividends Direct dividend rate, Dividends qualifying for direct dividend rate (Income Code 7). Express 1040 Domestic corporation, Dividends paid by a domestic corporation (an existing 80/20 company). Express 1040 Foreign corporations, Dividends paid by foreign corporations (Income Code 8). Express 1040 In general, Dividends Documentary evidence, Documentary evidence. Express 1040 , Documentary Evidence, Documentary evidence. Express 1040 Documentation From foreign beneficial owners and U. Express 1040 S. Express 1040 payees, Documentation From foreign intermediaries and foreign flow-through entities, Foreign Intermediaries and Foreign Flow-Through Entities Presumptions in the absence of, Presumption Rules Qualified intermediaries, Documentation. Express 1040 E Effectively connected income, Effectively Connected Income Defined, Effectively Connected Income Foreign partners, Partnership Withholding on Effectively Connected Income EFTPS, Electronic deposit requirement. Express 1040 Electronic deposit rules, Electronic deposit requirement. Express 1040 Employees, Employees. Express 1040 , Employee. Express 1040 Employer, Employer. Express 1040 F Federal unemployment tax, Federal unemployment tax (FUTA). Express 1040 Fellowship grants, Scholarships and Fellowship Grants (Income Code 15) Fellowship income, Scholarships, fellowships, and grants. Express 1040 Financial institutions, Branches of financial institutions. Express 1040 FIRPTA withholding, U. Express 1040 S. Express 1040 real property interest. Express 1040 , U. Express 1040 S. Express 1040 Real Property Interest Fiscally transparent entity, Fiscally transparent entity. Express 1040 Fixed or determinable annual or periodic income, Fixed or Determinable Annual or Periodical Income (FDAP) Flow-through entities, Flow-Through Entities, Nonqualified Intermediaries Foreign, Foreign partner. Express 1040 501(c) organizations, Foreign Governments and Certain Other Foreign Organizations Bank, U. Express 1040 S. Express 1040 branches of foreign banks and foreign insurance companies. Express 1040 , Income paid to U. Express 1040 S. Express 1040 branch of foreign bank or insurance company. Express 1040 Charitable organizations, Other foreign organizations, associations, and charitable institutions. Express 1040 Corporations, Foreign corporations. Express 1040 Governments, Foreign Governments and Certain Other Foreign Organizations Insurance company, U. Express 1040 S. Express 1040 branches of foreign banks and foreign insurance companies. Express 1040 , Income paid to U. Express 1040 S. Express 1040 branch of foreign bank or insurance company. Express 1040 Intermediary, Foreign Intermediaries Organizations and associations, Other foreign organizations, associations, and charitable institutions. Express 1040 Partner, Who Must Withhold Partnerships, nonwithholding, Foreign partnerships. Express 1040 Person, Foreign Persons Private foundation, Foreign private foundations. Express 1040 , Foreign Governments and Certain Other Foreign Organizations Status, Establishment of foreign status. Express 1040 Trusts, Foreign simple and grantor trust. Express 1040 Form 1042, Withholding and Reporting Obligations, Form 1042 filing. Express 1040 , Responsibilities of WT. Express 1040 , Form 1042. Express 1040 1042-S, Withholding and Reporting Obligations, Form 1042-S reporting. Express 1040 , Form 1042-S reporting. Express 1040 , Form 1042 filing. Express 1040 , Form 1042-S. Express 1040 1099, Withholding and Reporting Obligations, Primary NRA and Form 1099 responsibility assumed. Express 1040 1099-S, Form 1099-S, Proceeds From Real Estate Transactions. Express 1040 4419, Electronic reporting. Express 1040 7004, Extension to file Form 1042. Express 1040 8233, Form 8233, Exemption From Withholding on Compensation for Independent (and Certain Dependent) Personal Services of a Nonresident Alien Individual. Express 1040 8288, Reporting and Paying the Tax, Form 8288, U. Express 1040 S. Express 1040 Withholding Tax Return for Dispositions by Foreign Persons of U. Express 1040 S. Express 1040 Real Property Interests. Express 1040 8288-A, Reporting and Paying the Tax, Form 8288-A, Statement of Withholding on Dispositions by Foreign Persons of U. Express 1040 S. Express 1040 Real Property Interests. Express 1040 8288-B, Categories (1), (2), and (3). Express 1040 8804, Form 8804, Annual Return for Partnership Withholding Tax (Section 1446). Express 1040 8805, Form 8805, Foreign Partner's Information Statement of Section 1446 Withholding Tax. Express 1040 8813, Form 8813, Partnership Withholding Tax Payment Voucher (Section 1446). Express 1040 8833, Claiming treaty benefits. Express 1040 940, Federal unemployment tax (FUTA). Express 1040 941, Reporting requirements for wages and withheld taxes paid to nonresident aliens. Express 1040 972, Consent dividends. Express 1040 SS-4, U. Express 1040 S. Express 1040 Taxpayer Identification Numbers SS-5, U. Express 1040 S. Express 1040 Taxpayer Identification Numbers W-2, Reporting requirements for wages and withheld taxes paid to nonresident aliens. Express 1040 , Form W-2. Express 1040 W-4, Alternate withholding procedure. Express 1040 , Form W-4, Employee's Withholding Allowance Certificate. Express 1040 , Withholding exemptions. Express 1040 , Special instructions for Form W-4. Express 1040 W-7, U. Express 1040 S. Express 1040 Taxpayer Identification Numbers W-8BEN, Beneficial Owners W-8ECI, Documentary evidence. Express 1040 W-8EXP, Form W-8ECI, Certificate of Foreign Person's Claim That Income Is Effectively Connected With the Conduct of a Trade or Business in the United States. Express 1040 W-8IMY, Foreign Intermediaries and Foreign Flow-Through Entities W-9, U. Express 1040 S. Express 1040 Taxpayer Identification Numbers Free tax services, How To Get Tax Help FUTA, Federal unemployment tax (FUTA). Express 1040 G Gambling winnings, Gambling winnings (Income Code 28). Express 1040 Graduated rates, Graduated rates. Express 1040 Graduated withholding, Wages Paid to Employees— Graduated Withholding Grant income, Scholarships, fellowships, and grants. Express 1040 Grants, Scholarships and Fellowship Grants (Income Code 15), Other Grants, Prizes, and Awards Green card test, Resident alien. Express 1040 Guam, Guam or Northern Mariana Islands corporations. Express 1040 H Help (see Tax help) I Identification number, taxpayer, U. Express 1040 S. Express 1040 Taxpayer Identification Numbers, Identification numbers. Express 1040 Illegal aliens, Illegal aliens. Express 1040 Important reminders, Reminders Income Fixed or determinable annual or periodical, Fixed or Determinable Annual or Periodical Income (FDAP) Interest, Interest Notional principal contract, Notional principal contract income. Express 1040 Other than effectively connected, Income Not Effectively Connected Personal service, Personal service income. Express 1040 Source of, Source of Income Transportation, Transportation income. Express 1040 Income code 01, Interest paid by U. Express 1040 S. Express 1040 obligors—general (Income Code 1). Express 1040 02, Interest on real property mortgages (Income Code 2). Express 1040 03, Interest paid to controlling foreign corporations (Income Code 3). Express 1040 04, Interest paid by foreign corporations (Income Code 4). Express 1040 06, Dividends paid by U. Express 1040 S. Express 1040 corporations — general (Income Code 6). Express 1040 07, Dividends qualifying for direct dividend rate (Income Code 7). Express 1040 08, Dividends paid by foreign corporations (Income Code 8). Express 1040 09, Capital gains (Income Code 9). Express 1040 10, Industrial royalties (Income Code 10). Express 1040 11, Motion picture or television copyright royalties (Income Code 11). Express 1040 12, Other royalties (for example, copyright, recording, publishing) (Income Code 12). Express 1040 13, Real Property Income and Natural Resources Royalties (Income Code 13) 14, Pensions, Annuities, and Alimony (Income Code 14) 15, Scholarships and Fellowship Grants (Income Code 15) 16, Pay for independent personal services (Income Code 16). Express 1040 17, Pay for dependent personal services (Income Code 17). Express 1040 18, Pay for teaching (Income Code 18). Express 1040 19, Pay during studying and training (Income Code 19). Express 1040 20, Artists and Athletes (Income Codes 42 and 43) 24, Reporting and Paying the Tax 25, Reporting and Paying the Tax 26, Reporting and Paying the Tax 27, Publicly Traded Partnerships 28, Gambling winnings (Income Code 28). Express 1040 29, Interest on deposits (Income Code 29). Express 1040 30, Original issue discount (Income Code 30). Express 1040 50, Other income (Income Code 50). Express 1040 Independent personal services Defined, Pay for independent personal services (Income Code 16). Express 1040 Exempt from withholding, Pay for independent personal services (Income Code 16). Express 1040 , 30% rate. Express 1040 India, Students and business apprentices from India. Express 1040 Indirect account holders, Indirect Account Holders Installment payment, Installment payments. Express 1040 , Installment payments. Express 1040 Insurance proceeds, Insurance proceeds. Express 1040 Interest Contingent, Contingent interest. Express 1040 Controlling foreign corporations, Interest paid to controlling foreign corporations (Income Code 3). Express 1040 Deposits, Interest on deposits (Income Code 29). Express 1040 Foreign business arrangements, Interest from foreign business arrangements. Express 1040 Foreign corporations, Interest paid by foreign corporations (Income Code 4). Express 1040 Income, Interest Portfolio, Portfolio interest. Express 1040 , Interest that does not qualify as portfolio interest. Express 1040 Real property mortgages, Interest on real property mortgages (Income Code 2). Express 1040 Intermediary Foreign, Foreign Intermediaries Nonqualified, Nonqualified intermediary. Express 1040 Qualified, Qualified intermediary. Express 1040 , Qualified Intermediaries International organizations, Foreign Governments and Certain Other Foreign Organizations ITIN, U. Express 1040 S. Express 1040 Taxpayer Identification Numbers K Knowledge, standards of, Standards of Knowledge L Liability of withholding agent, Liability for tax. Express 1040 M Magnetic media reporting, Electronic reporting. Express 1040 Marketable securities, Marketable securities. Express 1040 Mexico, Exception 3. Express 1040 Missing children, Reminders More information (see Tax help) Mortgages, Interest on real property mortgages (Income Code 2). Express 1040 N Non-registered obligations, Obligations not in registered form. Express 1040 Nonqualified intermediary, Nonqualified intermediary. Express 1040 , Nonqualified Intermediaries Nonresident alien Defined, Nonresident alien. Express 1040 Married to U. Express 1040 S. Express 1040 citizen or resident, Married to U. Express 1040 S. Express 1040 citizen or resident alien. Express 1040 Nonwage pay, Pay that is not wages. Express 1040 Northern Mariana Islands, Guam or Northern Mariana Islands corporations. Express 1040 Notional principal contract income, Notional principal contract income. Express 1040 NRA withholding In general, Withholding of Tax Income subject to, Income Subject to NRA Withholding Persons subject to, Persons Subject to NRA Withholding O Obligations Registered, Obligations in registered form. Express 1040 Obligations: Not in registered form, Obligations not in registered form. Express 1040 Offshore accounts, Offshore accounts. Express 1040 Original issue discount, Original issue discount (Income Code 30). Express 1040 Overwithholding, adjustment for, Adjustment for Overwithholding P Partner, Foreign partner. Express 1040 Partner, foreign, Who Must Withhold Partnerships Effectively connected income of foreign partners, Partnership Withholding on Effectively Connected Income Foreign, Foreign partnerships. Express 1040 Publicly traded, Publicly Traded Partnerships Smaller, Smaller partnerships and trusts. Express 1040 , Smaller partnerships and trusts. Express 1040 , Smaller partnerships and trusts. Express 1040 Withholding foreign, Withholding foreign partnership and foreign trust. Express 1040 , Withholding Foreign Partnerships Pay for personal services Artists and athletes, Artists and Athletes (Income Codes 42 and 43) Dependent personal services, Pay for dependent personal services (Income Code 17). Express 1040 Employees, Wages Paid to Employees— Graduated Withholding Exempt from withholding, Pay for Personal Services Performed Independent personal services, Pay for independent personal services (Income Code 16). Express 1040 Salaries and wages, Wages Paid to Employees— Graduated Withholding Scholarship or fellowship recipient, Pay for services rendered. Express 1040 Studying, Pay during studying and training (Income Code 19). Express 1040 Teaching, Pay for teaching (Income Code 18). Express 1040 Training, Pay during studying and training (Income Code 19). Express 1040 Payee, Identifying the Payee Penalties Deposit, Penalty for failure to make deposits on time. Express 1040 Form 1042, Penalties Form 8804, Penalties. Express 1040 Form 8805, Penalties. Express 1040 Magnetic media, Failure to file electronically. Express 1040 Trust fund recovery, Trust fund recovery penalty. Express 1040 Pensions, Pension payments. Express 1040 , Pensions, Annuities, and Alimony (Income Code 14), Pensions and annuities. Express 1040 Per diem, Per diem paid by the U. Express 1040 S. Express 1040 Government. Express 1040 Personal service income, Personal service income. Express 1040 Pooled withholding information, Pooled withholding information. Express 1040 Portfolio interest, Portfolio interest. Express 1040 , Interest that does not qualify as portfolio interest. Express 1040 Presumption Corporation, Presumption Rules Individual, Presumption Rules Partnership, Presumption Rules Rules, Presumption Rules Trust, Presumption Rules Private foundation, foreign, Foreign private foundations. Express 1040 Prizes, Other Grants, Prizes, and Awards Publications (see Tax help) Puerto Rico, Resident of a U. Express 1040 S. Express 1040 possession. Express 1040 , Exception 4. Express 1040 Q QI withholding agreement, QI withholding agreement. Express 1040 Qualified intermediary, Qualified intermediary. Express 1040 , Qualified Intermediaries Qualified investment entity (QIE) Distributions paid by, Qualified investment entities. Express 1040 Dividends paid by, Dividends paid by U. Express 1040 S. Express 1040 corporations — general (Income Code 6). Express 1040 R Racing purses, Racing purses. Express 1040 Real property interest Disposition of, U. Express 1040 S. Express 1040 Real Property Interest Withholding certificates, Withholding Certificates Reason to know, Reason To Know Refund procedures Qualified intermediaries, Collective refund procedures. Express 1040 Registered obligations, Obligations in registered form. Express 1040 Researchers, Tax treaties. Express 1040 Resident alien defined, Resident alien. Express 1040 Returns required, Returns Required Royalties, Royalties, Real Property Income and Natural Resources Royalties (Income Code 13) Ryukyu Islands, Income from U. Express 1040 S. Express 1040 Savings Bonds of residents of the Ryukyu Islands or the Trust Territory of the Pacific Islands. Express 1040 S Salaries, Wages Paid to Employees— Graduated Withholding Saving clause, Nonresident alien who becomes a resident alien. Express 1040 Scholarship, Scholarships, fellowships, and grants. Express 1040 , Scholarships and Fellowship Grants (Income Code 15) Securities, Marketable securities. Express 1040 , Income from securities. Express 1040 Services performed outside the U. Express 1040 S. Express 1040 , Services performed outside the United States. Express 1040 Short-term obligation, Short-term obligations. Express 1040 Social security, Social security and Medicare tax. Express 1040 Source of income, Source of Income Standards of knowledge, Standards of Knowledge Substantial presence test, Resident alien. Express 1040 T Tax Reporting and paying, Reporting and Paying the Tax Tax help, How To Get Tax Help Tax treaties Claiming benefits, Claiming treaty benefits. Express 1040 Dependent personal services, Tax treaties. Express 1040 Entertainers and athletes, Tax treaties. Express 1040 Gains, Tax treaties. Express 1040 Gambling winnings, Tax treaties. Express 1040 Independent personal services, Tax treaties. Express 1040 Student, Tax treaties. Express 1040 Students and trainees, Tax treaties. Express 1040 Tables, Tax Treaty Tables Teaching, Tax treaties. Express 1040 Tax-exempt entities, Foreign Governments and Certain Other Foreign Organizations Taxpayer Advocate, Taxpayer Advocate Service. Express 1040 Taxpayer identification number (TIN), U. Express 1040 S. Express 1040 Taxpayer Identification Numbers, Identification numbers. Express 1040 Exceptions, Exceptions to TIN requirement. Express 1040 Teachers, Pay for teaching (Income Code 18). Express 1040 Ten-percent owners, Ten-percent owners. Express 1040 Territorial limits, Territorial limits. Express 1040 Totalization agreements, Social security and Medicare tax. Express 1040 Transportation income, Transportation income. Express 1040 Travel expenses, Travel expenses. Express 1040 Trust Territory of the Pacific Islands, Income from U. Express 1040 S. Express 1040 Savings Bonds of residents of the Ryukyu Islands or the Trust Territory of the Pacific Islands. Express 1040 Trusts Foreign, Foreign simple and grantor trust. Express 1040 Smaller, Smaller partnerships and trusts. Express 1040 Withholding foreign, Withholding foreign partnership and foreign trust. Express 1040 , Withholding Foreign Trusts TTY/TDD information, How To Get Tax Help U U. Express 1040 S. Express 1040 agent of foreign person, U. Express 1040 S. Express 1040 agent of foreign person. Express 1040 U. Express 1040 S. Express 1040 branch Foreign bank, U. Express 1040 S. Express 1040 branches of foreign banks and foreign insurance companies. Express 1040 , Income paid to U. Express 1040 S. Express 1040 branch of foreign bank or insurance company. Express 1040 Foreign insurance company, U. Express 1040 S. Express 1040 branches of foreign banks and foreign insurance companies. Express 1040 , Income paid to U. Express 1040 S. Express 1040 branch of foreign bank or insurance company. Express 1040 Foreign person, U. Express 1040 S. Express 1040 branches of foreign persons. Express 1040 U. Express 1040 S. Express 1040 national, 30% rate. Express 1040 U. Express 1040 S. Express 1040 real property interest, U. Express 1040 S. Express 1040 real property interest. Express 1040 U. Express 1040 S. Express 1040 savings bonds, Income from U. Express 1040 S. Express 1040 Savings Bonds of residents of the Ryukyu Islands or the Trust Territory of the Pacific Islands. Express 1040 U. Express 1040 S. Express 1040 territorial limits, Territorial limits. Express 1040 U. Express 1040 S. Express 1040 Virgin Islands, U. Express 1040 S. Express 1040 Virgin Islands and American Samoa corporations. Express 1040 Unexpected payment, Unexpected payment. Express 1040 W Wages Paid to employees, Wages Paid to Employees— Graduated Withholding Pay that is not, Pay that is not wages. Express 1040 When to withhold, When to withhold. Express 1040 Withhold, amount to, Determination of amount to withhold. Express 1040 Withhold, when to, When to withhold. Express 1040 Withholding Agreements, QI withholding agreement. Express 1040 , WP and WT withholding agreements. Express 1040 , Withholding agreements. Express 1040 , Income Code 43. Express 1040 Alternative procedure, Alternative procedure. Express 1040 Certificate, Withholding Certificates, Withholding certificate. Express 1040 Rate pool, Pooled withholding information. Express 1040 Real property, U. Express 1040 S. Express 1040 Real Property Interest Withholding agent Defined, Withholding Agent Liability, Liability for tax. Express 1040 Returns required, Returns Required Tax deposit requirements, Depositing Withheld Taxes Withholding exemptions and reductions Dependent personal services, Graduated rates. Express 1040 Exemption, Withholding exemption. Express 1040 Final payment exemption, Final payment exemption. Express 1040 Foreign governments, Foreign Governments and Certain Other Foreign Organizations International organizations, Foreign Governments and Certain Other Foreign Organizations Real property interest, Withholding Certificates Researchers, Tax treaties. Express 1040 Scholarships and fellowship grants, Alternate withholding procedure. Express 1040 Students, Tax treaties. Express 1040 Withholding agreements, Withholding agreements. Express 1040 , Income Code 43. Express 1040 Prev  Up     Home   More Online Publications