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File 2008 taxes online free 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. File 2008 taxes online free S. File 2008 taxes online free Taxpayer Identification NumbersUnexpected payment. File 2008 taxes online free Depositing Withheld TaxesWhen Deposits Are Required Adjustment for Overwithholding Returns RequiredJoint owners. File 2008 taxes online free Electronic reporting. File 2008 taxes online free Partnership Withholding on Effectively Connected IncomeWho Must Withhold Foreign Partner Publicly Traded Partnerships U. File 2008 taxes online free S. File 2008 taxes online free Real Property InterestForeign corporations. File 2008 taxes online free Domestic corporations. File 2008 taxes online free U. File 2008 taxes online free S. File 2008 taxes online free real property holding corporations. File 2008 taxes online free Partnerships. File 2008 taxes online free Trusts and estates. File 2008 taxes online free Domestically controlled QIE. File 2008 taxes online free Late filing of certifications or notices. File 2008 taxes online free Certifications. File 2008 taxes online free Liability of agent or qualified substitute. File 2008 taxes online free Reporting and Paying the Tax Withholding Certificates Tax Treaty TablesTable 1 Table 2 Table 3 How To Get Tax HelpLow Income Taxpayer Clinics (LITCs). File 2008 taxes online free Withholding of Tax In most cases, a foreign person is subject to U. File 2008 taxes online free S. File 2008 taxes online free tax on its U. File 2008 taxes online free S. File 2008 taxes online free source income. File 2008 taxes online free Most types of U. File 2008 taxes online free S. File 2008 taxes online free source income received by a foreign person are subject to U. File 2008 taxes online free S. File 2008 taxes online free tax of 30%. File 2008 taxes online free 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. File 2008 taxes online free The tax is generally withheld (NRA withholding) from the payment made to the foreign person. File 2008 taxes online free 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. File 2008 taxes online free In most cases, NRA withholding describes the withholding regime that requires withholding on a payment of U. File 2008 taxes online free S. File 2008 taxes online free source income. File 2008 taxes online free Payments to foreign persons, including nonresident alien individuals, foreign entities, and governments, may be subject to NRA withholding. File 2008 taxes online free NRA withholding does not include withholding under section 1445 of the Code (see U. File 2008 taxes online free S. File 2008 taxes online free Real Property Interest, later) or under section 1446 of the Code (see Partnership Withholding on Effectively Connected Income , later). File 2008 taxes online free A withholding agent (defined next) is the person responsible for withholding on payments made to a foreign person. File 2008 taxes online free However, a withholding agent that can reliably associate the payment with documentation (discussed later) from a U. File 2008 taxes online free S. File 2008 taxes online free person is not required to withhold. File 2008 taxes online free 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. File 2008 taxes online free Withholding Agent You are a withholding agent if you are a U. File 2008 taxes online free S. File 2008 taxes online free 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. File 2008 taxes online free 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. File 2008 taxes online free S. File 2008 taxes online free branch of certain foreign banks and insurance companies. File 2008 taxes online free 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. File 2008 taxes online free Although several persons may be withholding agents for a single payment, the full tax is required to be withheld only once. File 2008 taxes online free In most cases, the U. File 2008 taxes online free S. File 2008 taxes online free person who pays an amount subject to NRA withholding is the person responsible for withholding. File 2008 taxes online free However, other persons may be required to withhold. File 2008 taxes online free 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. File 2008 taxes online free 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. File 2008 taxes online free Liability for tax. File 2008 taxes online free   As a withholding agent, you are personally liable for any tax required to be withheld. File 2008 taxes online free This liability is independent of the tax liability of the foreign person to whom the payment is made. File 2008 taxes online free If you fail to withhold and the foreign payee fails to satisfy its U. File 2008 taxes online free S. File 2008 taxes online free tax liability, then both you and the foreign person are liable for tax, as well as interest and any applicable penalties. File 2008 taxes online free   The applicable tax will be collected only once. File 2008 taxes online free If the foreign person satisfies its U. File 2008 taxes online free S. File 2008 taxes online free tax liability, you are not liable for the tax but remain liable for any interest and penalties for failure to withhold. File 2008 taxes online free Determination of amount to withhold. File 2008 taxes online free   You must withhold on the gross amount subject to NRA withholding. File 2008 taxes online free You cannot reduce the gross amount by any deductions. File 2008 taxes online free However, see Scholarships and Fellowship Grants and Pay for Personal Services Performed , later, for when a deduction for a personal exemption may be allowed. File 2008 taxes online free   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. File 2008 taxes online free In no case, however, should you withhold more than 30% of the total amount paid. File 2008 taxes online free Or, you may make a reasonable estimate of the amount from U. File 2008 taxes online free S. File 2008 taxes online free sources and put a corresponding part of the amount due in escrow until the amount from U. File 2008 taxes online free S. File 2008 taxes online free sources can be determined, at which time withholding becomes due. File 2008 taxes online free When to withhold. File 2008 taxes online free   Withholding is required at the time you make a payment of an amount subject to withholding. File 2008 taxes online free 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. File 2008 taxes online free A payment is considered made to a person if it is paid for that person's benefit. File 2008 taxes online free 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. File 2008 taxes online free A payment also is considered made to a person if it is made to that person's agent. File 2008 taxes online free   A U. File 2008 taxes online free S. File 2008 taxes online free partnership should withhold when any distributions that include amounts subject to withholding are made. File 2008 taxes online free However, if a foreign partner's distributive share of income subject to withholding is not actually distributed, the U. File 2008 taxes online free S. File 2008 taxes online free 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. File 2008 taxes online free If the distributable amount consists of effectively connected income, see Partnership Withholding on Effectively Connected Income , later. File 2008 taxes online free A U. File 2008 taxes online free S. File 2008 taxes online free 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. File 2008 taxes online free To the extent a U. File 2008 taxes online free S. File 2008 taxes online free 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. File 2008 taxes online free 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. File 2008 taxes online free (See Returns Required , later. File 2008 taxes online free ) 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. File 2008 taxes online free Form 1099 reporting and backup withholding. File 2008 taxes online free    You also may be responsible as a payer for reporting on Form 1099 payments made to a U. File 2008 taxes online free S. File 2008 taxes online free person. File 2008 taxes online free You must withhold 28% (backup withholding rate) from a reportable payment made to a U. File 2008 taxes online free S. File 2008 taxes online free person that is subject to Form 1099 reporting if any of the following apply. File 2008 taxes online free The U. File 2008 taxes online free S. File 2008 taxes online free person has not provided its taxpayer identification number (TIN) in the manner required. File 2008 taxes online free The IRS notifies you that the TIN furnished by the payee is incorrect. File 2008 taxes online free There has been a notified payee underreporting. File 2008 taxes online free There has been a payee certification failure. File 2008 taxes online free In most cases, a TIN must be provided by a U. File 2008 taxes online free S. File 2008 taxes online free non-exempt recipient on Form W-9, Request for Taxpayer Identification Number and Certification. File 2008 taxes online free A payer files a tax return on Form 945, Annual Return of Withheld Federal Income Tax, for backup withholding. File 2008 taxes online free 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. File 2008 taxes online free S. File 2008 taxes online free person. File 2008 taxes online free For example, you are required to report income paid to a foreign intermediary or flow-through entity that collects for a U. File 2008 taxes online free S. File 2008 taxes online free person subject to Form 1099 reporting. File 2008 taxes online free See Identifying the Payee , later, for more information. File 2008 taxes online free Also see Section S. File 2008 taxes online free 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. File 2008 taxes online free 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. File 2008 taxes online free Wages paid to employees. File 2008 taxes online free   If you are the employer of a nonresident alien, you generally must withhold taxes at graduated rates. File 2008 taxes online free See Pay for Personal Services Performed , later. File 2008 taxes online free Effectively connected income by partnerships. File 2008 taxes online free   A withholding agent that is a partnership (whether U. File 2008 taxes online free S. File 2008 taxes online free or foreign) is also responsible for withholding on its income effectively connected with a U. File 2008 taxes online free S. File 2008 taxes online free trade or business that is allocable to foreign partners. File 2008 taxes online free See Partnership Withholding on Effectively Connected Income , later, for more information. File 2008 taxes online free U. File 2008 taxes online free S. File 2008 taxes online free real property interest. File 2008 taxes online free   A withholding agent also may be responsible for withholding if a foreign person transfers a U. File 2008 taxes online free S. File 2008 taxes online free real property interest to the agent, or if it is a corporation, partnership, trust, or estate that distributes a U. File 2008 taxes online free S. File 2008 taxes online free real property interest to a shareholder, partner, or beneficiary that is a foreign person. File 2008 taxes online free See U. File 2008 taxes online free S. File 2008 taxes online free Real Property Interest , later. File 2008 taxes online free Persons Subject to NRA Withholding NRA withholding applies only to payments made to a payee that is a foreign person. File 2008 taxes online free It does not apply to payments made to U. File 2008 taxes online free S. File 2008 taxes online free persons. File 2008 taxes online free Usually, you determine the payee's status as a U. File 2008 taxes online free S. File 2008 taxes online free or foreign person based on the documentation that person provides. File 2008 taxes online free See Documentation , later. File 2008 taxes online free 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. File 2008 taxes online free 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. File 2008 taxes online free However, there are situations in which the payee is a person other than the one to whom you actually make a payment. File 2008 taxes online free U. File 2008 taxes online free S. File 2008 taxes online free agent of foreign person. File 2008 taxes online free   If you make a payment to a U. File 2008 taxes online free S. File 2008 taxes online free person and you have actual knowledge that the U. File 2008 taxes online free S. File 2008 taxes online free person is receiving the payment as an agent of a foreign person, you must treat the payment as made to the foreign person. File 2008 taxes online free However, if the U. File 2008 taxes online free S. File 2008 taxes online free 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. File 2008 taxes online free   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. File 2008 taxes online free S. File 2008 taxes online free person and not as a payment to a foreign person. File 2008 taxes online free You may be required to report the payment on Form 1099 and, if applicable, backup withhold. File 2008 taxes online free Disregarded entities. File 2008 taxes online free   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. File 2008 taxes online free The payee of a payment made to a disregarded entity is the owner of the entity. File 2008 taxes online free   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. File 2008 taxes online free   If the owner is a U. File 2008 taxes online free S. File 2008 taxes online free person, you do not apply NRA withholding. File 2008 taxes online free However, you may be required to report the payment on Form 1099 and, if applicable, backup withhold. File 2008 taxes online free 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. File 2008 taxes online free Flow-Through Entities The payees of payments (other than income effectively connected with a U. File 2008 taxes online free S. File 2008 taxes online free trade or business) made to a foreign flow-through entity are the owners or beneficiaries of the flow-through entity. File 2008 taxes online free This rule applies for purposes of NRA withholding and for Form 1099 reporting and backup withholding. File 2008 taxes online free Income that is, or is deemed to be, effectively connected with the conduct of a U. File 2008 taxes online free S. File 2008 taxes online free trade or business of a flow-through entity is treated as paid to the entity. File 2008 taxes online free All of the following are flow-through entities. File 2008 taxes online free A foreign partnership (other than a withholding foreign partnership). File 2008 taxes online free A foreign simple or foreign grantor trust (other than a withholding foreign trust). File 2008 taxes online free A fiscally transparent entity receiving income for which treaty benefits are claimed. File 2008 taxes online free See Fiscally transparent entity , later. File 2008 taxes online free 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. File 2008 taxes online free You also may be required to treat the entity as a flow-through entity under the presumption rules, discussed later. File 2008 taxes online free You must determine whether the owners or beneficiaries of a flow-through entity are U. File 2008 taxes online free S. File 2008 taxes online free 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. File 2008 taxes online free 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. File 2008 taxes online free 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. File 2008 taxes online free See Documentation and Presumption Rules , later. File 2008 taxes online free Withholding foreign partnerships and withholding foreign trusts are not flow-through entities. File 2008 taxes online free Foreign partnerships. File 2008 taxes online free    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. File 2008 taxes online free 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. File 2008 taxes online free 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. File 2008 taxes online free 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. File 2008 taxes online free Example 1. File 2008 taxes online free A nonwithholding foreign partnership has three partners: a nonresident alien individual; a foreign corporation; and a U. File 2008 taxes online free S. File 2008 taxes online free citizen. File 2008 taxes online free You make a payment of U. File 2008 taxes online free S. File 2008 taxes online free source interest to the partnership. File 2008 taxes online free 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. File 2008 taxes online free S. File 2008 taxes online free citizen. File 2008 taxes online free The partnership also gives you a complete withholding statement that enables you to associate a part of the interest payment to each partner. File 2008 taxes online free You must treat all three partners as the payees of the interest payment as if the payment were made directly to them. File 2008 taxes online free Report the payment to the nonresident alien and the foreign corporation on Forms 1042-S. File 2008 taxes online free Report the payment to the U. File 2008 taxes online free S. File 2008 taxes online free citizen on Form 1099-INT. File 2008 taxes online free Example 2. File 2008 taxes online free A nonwithholding foreign partnership has two partners: a foreign corporation and a nonwithholding foreign partnership. File 2008 taxes online free The second partnership has two partners, both nonresident alien individuals. File 2008 taxes online free You make a payment of U. File 2008 taxes online free S. File 2008 taxes online free source interest to the first partnership. File 2008 taxes online free 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. File 2008 taxes online free In addition, Forms W-8BEN from the partners are associated with the Form W-8IMY from the second partnership. File 2008 taxes online free The Forms W-8IMY from the partnerships have complete withholding statements associated with them. File 2008 taxes online free 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. File 2008 taxes online free Example 3. File 2008 taxes online free You make a payment of U. File 2008 taxes online free S. File 2008 taxes online free source dividends to a withholding foreign partnership. File 2008 taxes online free The partnership has two partners, both foreign corporations. File 2008 taxes online free 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. File 2008 taxes online free You must treat the partnership as the payee of the dividends. File 2008 taxes online free Foreign simple and grantor trust. File 2008 taxes online free   A trust is foreign unless it meets both of the following tests. File 2008 taxes online free A court within the United States is able to exercise primary supervision over the administration of the trust. File 2008 taxes online free One or more U. File 2008 taxes online free S. File 2008 taxes online free persons have the authority to control all substantial decisions of the trust. File 2008 taxes online free   In most cases, a foreign simple trust is a foreign trust that is required to distribute all of its income annually. File 2008 taxes online free A foreign grantor trust is a foreign trust that is treated as a grantor trust under sections 671 through 679 of the Code. File 2008 taxes online free   The payees of a payment made to a foreign simple trust are the beneficiaries of the trust. File 2008 taxes online free The payees of a payment made to a foreign grantor trust are the owners of the trust. File 2008 taxes online free 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. File 2008 taxes online free 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. File 2008 taxes online free Example. File 2008 taxes online free A foreign simple trust has three beneficiaries: two nonresident alien individuals and a U. File 2008 taxes online free S. File 2008 taxes online free citizen. File 2008 taxes online free You make a payment of interest to the foreign trust. File 2008 taxes online free 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. File 2008 taxes online free S. File 2008 taxes online free citizen. File 2008 taxes online free 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. File 2008 taxes online free You must treat all three beneficiaries as the payees of the interest payment as if the payment were made directly to them. File 2008 taxes online free Report the payment to the nonresident aliens on Forms 1042-S. File 2008 taxes online free Report the payment to the U. File 2008 taxes online free S. File 2008 taxes online free citizen on Form 1099-INT. File 2008 taxes online free Fiscally transparent entity. File 2008 taxes online free   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. File 2008 taxes online free 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. File 2008 taxes online free ). File 2008 taxes online free 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. File 2008 taxes online free 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. File 2008 taxes online free 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. File 2008 taxes online free   The payees of a payment made to a fiscally transparent entity are the interest holders of the entity. File 2008 taxes online free Example. File 2008 taxes online free 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. File 2008 taxes online free A has two interest holders, B and C. File 2008 taxes online free B is a corporation organized under the laws of country Y. File 2008 taxes online free C is a corporation organized under the laws of country Z. File 2008 taxes online free Both countries Y and Z have an income tax treaty in force with the United States. File 2008 taxes online free A receives royalty income from U. File 2008 taxes online free S. File 2008 taxes online free sources that is not effectively connected with the conduct of a trade or business in the United States. File 2008 taxes online free For U. File 2008 taxes online free S. File 2008 taxes online free income tax purposes, A is treated as a partnership. File 2008 taxes online free 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. File 2008 taxes online free 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. File 2008 taxes online free Accordingly, A is fiscally transparent in its jurisdiction, country X. File 2008 taxes online free B and C are not fiscally transparent under the laws of their respective countries of incorporation. File 2008 taxes online free 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. File 2008 taxes online free 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. File 2008 taxes online free S. File 2008 taxes online free source royalty income for purposes of the U. File 2008 taxes online free S. File 2008 taxes online free -Y income tax treaty. File 2008 taxes online free 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. File 2008 taxes online free Therefore, A is not treated as fiscally transparent under the laws of country Z. File 2008 taxes online free Accordingly, C is not treated as deriving its share of the U. File 2008 taxes online free S. File 2008 taxes online free source royalty income for purposes of the U. File 2008 taxes online free S. File 2008 taxes online free -Z income tax treaty. File 2008 taxes online free 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. File 2008 taxes online free This rule applies for purposes of NRA withholding and for Form 1099 reporting and backup withholding. File 2008 taxes online free 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. File 2008 taxes online free An intermediary is a custodian, broker, nominee, or any other person that acts as an agent for another person. File 2008 taxes online free A foreign intermediary is either a qualified intermediary or a nonqualified intermediary. File 2008 taxes online free 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. File 2008 taxes online free You must determine whether the customers or account holders of a foreign intermediary are U. File 2008 taxes online free S. File 2008 taxes online free or foreign persons and, if the account holder or customer is foreign, whether a reduced rate of NRA withholding applies. File 2008 taxes online free You make these determinations based on the foreign intermediary's Form W-8IMY and associated information and documentation. File 2008 taxes online free 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. File 2008 taxes online free See Documentation and Presumption Rules , later. File 2008 taxes online free Nonqualified intermediary. File 2008 taxes online free   A nonqualified intermediary (NQI) is any intermediary that is a foreign person and that is not a qualified intermediary. File 2008 taxes online free The payees of a payment made to an NQI are the customers or account holders on whose behalf the NQI is acting. File 2008 taxes online free Example. File 2008 taxes online free You make a payment of interest to a foreign bank that is a nonqualified intermediary. File 2008 taxes online free 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. File 2008 taxes online free S. File 2008 taxes online free person for whom the bank is collecting the payments. File 2008 taxes online free 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. File 2008 taxes online free The account holders are the payees of the interest payment. File 2008 taxes online free 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. File 2008 taxes online free S. File 2008 taxes online free person on Form 1099-INT. File 2008 taxes online free Qualified intermediary. File 2008 taxes online free   A qualified intermediary (QI) is any foreign intermediary (or foreign branch of a U. File 2008 taxes online free S. File 2008 taxes online free intermediary) that has entered into a qualified intermediary withholding agreement (discussed later) with the IRS. File 2008 taxes online free 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. File 2008 taxes online free In this situation, the QI is required to withhold the tax. File 2008 taxes online free You can determine whether a QI has assumed responsibility from the Form W-8IMY provided by the QI. File 2008 taxes online free   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. File 2008 taxes online free 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. File 2008 taxes online free S. File 2008 taxes online free person. File 2008 taxes online free Branches of financial institutions. File 2008 taxes online free   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. File 2008 taxes online free The countries with approved KYC rules are listed on IRS. File 2008 taxes online free gov. File 2008 taxes online free QI withholding agreement. File 2008 taxes online free   Foreign financial institutions and foreign branches of U. File 2008 taxes online free S. File 2008 taxes online free financial institutions can enter into an agreement with the IRS to be a qualified intermediary. File 2008 taxes online free   A QI is entitled to certain simplified withholding and reporting rules. File 2008 taxes online free In general, there are three major areas whereby intermediaries with QI status are afforded such simplified treatment. File 2008 taxes online free   To apply for QI status, complete Form 14345, Qualified Intermediary Application, and Form SS-4, Application for Employer Identification Number. File 2008 taxes online free These forms, and the procedures required to obtain a QI withholding agreement are available at www. File 2008 taxes online free irs. File 2008 taxes online free gov/Businesses/Corporations/Qualified-Intermediaries-(QI). File 2008 taxes online free Documentation. File 2008 taxes online free   A QI is not required to forward documentation obtained from foreign account holders to the U. File 2008 taxes online free S. File 2008 taxes online free withholding agent from whom the QI receives a payment of U. File 2008 taxes online free S. File 2008 taxes online free source income. File 2008 taxes online free The QI maintains such documentation at its location and provides the U. File 2008 taxes online free S. File 2008 taxes online free withholding agent with withholding rate pools. File 2008 taxes online free A withholding rate pool is a payment of a single type of income that is subject to a single rate of withholding. File 2008 taxes online free   A QI is required to provide the U. File 2008 taxes online free S. File 2008 taxes online free withholding agent with information regarding U. File 2008 taxes online free S. File 2008 taxes online free persons subject to Form 1099 information reporting unless the QI assumes the primary obligation to do Form 1099 reporting and backup withholding. File 2008 taxes online free   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. File 2008 taxes online free 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. File 2008 taxes online free Form 1042-S reporting. File 2008 taxes online free   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. File 2008 taxes online free Pooled basis reporting is not available for payments to certain account holders, such as a nonqualified intermediary or a flow-through entity (discussed earlier). File 2008 taxes online free Collective refund procedures. File 2008 taxes online free   A QI may seek a refund on behalf of its direct account holders. File 2008 taxes online free 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. File 2008 taxes online free U. File 2008 taxes online free S. File 2008 taxes online free branches of foreign banks and foreign insurance companies. File 2008 taxes online free   Special rules apply to a U. File 2008 taxes online free S. File 2008 taxes online free branch of a foreign bank subject to Federal Reserve Board supervision or a foreign insurance company subject to state regulatory supervision. File 2008 taxes online free If you agree to treat the branch as a U. File 2008 taxes online free S. File 2008 taxes online free person, you may treat the branch as a U. File 2008 taxes online free S. File 2008 taxes online free payee for a payment subject to NRA withholding provided you receive a Form W-8IMY from the U. File 2008 taxes online free S. File 2008 taxes online free branch on which the agreement is evidenced. File 2008 taxes online free If you treat the branch as a U. File 2008 taxes online free S. File 2008 taxes online free payee, you are not required to withhold. File 2008 taxes online free Even though you agree to treat the branch as a U. File 2008 taxes online free S. File 2008 taxes online free person, you must report the payment on Form 1042-S. File 2008 taxes online free   A financial institution organized in a U. File 2008 taxes online free S. File 2008 taxes online free possession is treated as a U. File 2008 taxes online free S. File 2008 taxes online free branch. File 2008 taxes online free The special rules discussed in this section apply to a possessions financial institution. File 2008 taxes online free   If you are paying a U. File 2008 taxes online free S. File 2008 taxes online free 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. File 2008 taxes online free S. File 2008 taxes online free person for amounts subject to NRA withholding. File 2008 taxes online free Consequently, amounts not subject to NRA withholding that are paid to a U. File 2008 taxes online free S. File 2008 taxes online free branch are not subject to Form 1099 reporting or backup withholding. File 2008 taxes online free   Alternatively, a U. File 2008 taxes online free S. File 2008 taxes online free branch may provide you with a Form W-8IMY with which it associates the documentation of the persons on whose behalf it acts. File 2008 taxes online free 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. File 2008 taxes online free See Nonqualified Intermediaries under  Documentation, later. File 2008 taxes online free   If the U. File 2008 taxes online free S. File 2008 taxes online free 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. File 2008 taxes online free Withholding foreign partnership and foreign trust. File 2008 taxes online free   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. File 2008 taxes online free 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. File 2008 taxes online free   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. File 2008 taxes online free A WP or WT acting in that capacity must assume NRA withholding responsibility for these amounts. File 2008 taxes online free 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. File 2008 taxes online free WP and WT withholding agreements. File 2008 taxes online free   The WP and WT withholding agreements and the application procedures for the agreements are in Revenue Procedure 2003-64. File 2008 taxes online free Also see the following items. File 2008 taxes online free Revenue Procedure 2004-21. File 2008 taxes online free Revenue Procedure 2005-77. File 2008 taxes online free Employer identification number (EIN). File 2008 taxes online free   A completed Form SS-4 must be submitted with the application for being a WP or WT. File 2008 taxes online free The WP or WT will be assigned a WP-EIN or WT-EIN to be used only when acting in that capacity. File 2008 taxes online free Documentation. File 2008 taxes online free   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. File 2008 taxes online free 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. File 2008 taxes online free The Form W-8IMY must contain the WP-EIN or WT-EIN. File 2008 taxes online free Foreign Persons A payee is subject to NRA withholding only if it is a foreign person. File 2008 taxes online free 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. File 2008 taxes online free S. File 2008 taxes online free person. File 2008 taxes online free It also includes a foreign branch of a U. File 2008 taxes online free S. File 2008 taxes online free financial institution if the foreign branch is a qualified intermediary. File 2008 taxes online free In most cases, the U. File 2008 taxes online free S. File 2008 taxes online free branch of a foreign corporation or partnership is treated as a foreign person. File 2008 taxes online free Nonresident alien. File 2008 taxes online free   A nonresident alien is an individual who is not a U. File 2008 taxes online free S. File 2008 taxes online free citizen or a resident alien. File 2008 taxes online free A resident of a foreign country under the residence article of an income tax treaty is a nonresident alien individual for purposes of withholding. File 2008 taxes online free Married to U. File 2008 taxes online free S. File 2008 taxes online free citizen or resident alien. File 2008 taxes online free   Nonresident alien individuals married to U. File 2008 taxes online free S. File 2008 taxes online free citizens or resident aliens may choose to be treated as resident aliens for certain income tax purposes. File 2008 taxes online free However, these individuals are still subject to the NRA withholding rules that apply to nonresident aliens for all income except wages. File 2008 taxes online free Wages paid to these individuals are subject to graduated withholding. File 2008 taxes online free See Wages Paid to Employees—Graduated Withholding . File 2008 taxes online free Resident alien. File 2008 taxes online free   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. File 2008 taxes online free Green card test. File 2008 taxes online free 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. File 2008 taxes online free This is known as the green card test because these aliens hold immigrant visas (also known as green cards). File 2008 taxes online free Substantial presence test. File 2008 taxes online free An alien is considered a resident alien if the individual meets the substantial presence test for the calendar year. File 2008 taxes online free 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. File 2008 taxes online free   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. File 2008 taxes online free This exception is for a limited period of time. File 2008 taxes online free   For more information on resident and nonresident status, the tests for residence, and the exceptions to them, see Publication 519. File 2008 taxes online free Note. File 2008 taxes online free   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. File 2008 taxes online free For more information on making adjustments, see chapter 13 of Publication 15 (Circular E). File 2008 taxes online free Resident of a U. File 2008 taxes online free S. File 2008 taxes online free possession. File 2008 taxes online free   A bona fide resident of Puerto Rico, the U. File 2008 taxes online free S. File 2008 taxes online free Virgin Islands, Guam, the Commonwealth of the Northern Mariana Islands (CNMI), or American Samoa who is not a U. File 2008 taxes online free S. File 2008 taxes online free citizen or a U. File 2008 taxes online free S. File 2008 taxes online free national is treated as a nonresident alien for the withholding rules explained here. File 2008 taxes online free 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. File 2008 taxes online free   For more information, see Publication 570, Tax Guide for Individuals With Income From U. File 2008 taxes online free S. File 2008 taxes online free Possessions. File 2008 taxes online free Foreign corporations. File 2008 taxes online free   A foreign corporation is one that does not fit the definition of a domestic corporation. File 2008 taxes online free 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. File 2008 taxes online free Guam or Northern Mariana Islands corporations. File 2008 taxes online free   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). File 2008 taxes online free Note. File 2008 taxes online free   The provisions discussed below under U. File 2008 taxes online free S. File 2008 taxes online free 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. File 2008 taxes online free U. File 2008 taxes online free S. File 2008 taxes online free Virgin Islands and American Samoa corporations. File 2008 taxes online free   A corporation created or organized in, or under the laws of, the U. File 2008 taxes online free S. File 2008 taxes online free 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. File 2008 taxes online free S. File 2008 taxes online free 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. File 2008 taxes online free S. File 2008 taxes online free Virgin Islands, American Samoa, Guam, the CNMI, or the United States. File 2008 taxes online free Foreign private foundations. File 2008 taxes online free   A private foundation that was created or organized under the laws of a foreign country is a foreign private foundation. File 2008 taxes online free 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. File 2008 taxes online free Other foreign organizations, associations, and charitable institutions. File 2008 taxes online free   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. File 2008 taxes online free 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. File 2008 taxes online free   Payments to these organizations, however, must be reported on Form 1042-S, even though no tax is withheld. File 2008 taxes online free   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. File 2008 taxes online free U. File 2008 taxes online free S. File 2008 taxes online free branches of foreign persons. File 2008 taxes online free   In most cases, a payment to a U. File 2008 taxes online free S. File 2008 taxes online free branch of a foreign person is a payment made to the foreign person. File 2008 taxes online free However, you may treat payments to U. File 2008 taxes online free S. File 2008 taxes online free branches of foreign banks and foreign insurance companies (discussed earlier) that are subject to U. File 2008 taxes online free S. File 2008 taxes online free regulatory supervision as payments made to a U. File 2008 taxes online free S. File 2008 taxes online free person, if you and the U. File 2008 taxes online free S. File 2008 taxes online free branch have agreed to do so, and if their agreement is evidenced by a withholding certificate, Form W-8IMY. File 2008 taxes online free For this purpose, a financial institution organized under the laws of a U. File 2008 taxes online free S. File 2008 taxes online free possession is treated as a U. File 2008 taxes online free S. File 2008 taxes online free branch. File 2008 taxes online free 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. File 2008 taxes online free The payee is a U. File 2008 taxes online free S. File 2008 taxes online free person. File 2008 taxes online free The payee is a foreign person that is the beneficial owner of the income and is entitled to a reduced rate of withholding. File 2008 taxes online free In most cases, you must get the documentation before you make the payment. File 2008 taxes online free The documentation is not valid if you know, or have reason to know, that it is unreliable or incorrect. File 2008 taxes online free See Standards of Knowledge , later. File 2008 taxes online free If you cannot reliably associate a payment with valid documentation, you must use the presumption rules discussed later. File 2008 taxes online free 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. File 2008 taxes online free The specific types of documentation are discussed in this section. File 2008 taxes online free However, see Withholding on Specific Income , later, as well as the instructions to the particular forms. File 2008 taxes online free 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. File 2008 taxes online free Section 1446 withholding. File 2008 taxes online free   Under section 1446 of the Code, a partnership must withhold tax on its effectively connected income allocable to a foreign partner. File 2008 taxes online free 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. File 2008 taxes online free 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. File 2008 taxes online free Joint owners. File 2008 taxes online free    If you make a payment to joint owners, you need to get documentation from each owner. File 2008 taxes online free Form W-9. File 2008 taxes online free   In most cases, you can treat the payee as a U. File 2008 taxes online free S. File 2008 taxes online free person if the payee gives you a Form W-9. File 2008 taxes online free The Form W-9 can be used only by a U. File 2008 taxes online free S. File 2008 taxes online free person and must contain the payee's taxpayer identification number (TIN). File 2008 taxes online free If there is more than one owner, you may treat the total amount as paid to a U. File 2008 taxes online free S. File 2008 taxes online free person if any one of the owners gives you a Form W-9. File 2008 taxes online free See U. File 2008 taxes online free S. File 2008 taxes online free Taxpayer Identification Numbers , later. File 2008 taxes online free U. File 2008 taxes online free S. File 2008 taxes online free persons are not subject to NRA withholding, but may be subject to Form 1099 reporting and backup withholding. File 2008 taxes online free Form W-8. File 2008 taxes online free   In most cases, a foreign payee of the income should give you a form in the Form W-8 series. File 2008 taxes online free Until further notice, you can rely upon Forms W-8 that contain a P. File 2008 taxes online free O. File 2008 taxes online free 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. File 2008 taxes online free S. File 2008 taxes online free person and that a street address is available. File 2008 taxes online free You may rely on Forms W-8 for which there is a U. File 2008 taxes online free S. File 2008 taxes online free mailing address provided you received the form prior to December 31, 2001. File 2008 taxes online free   If certain requirements are met, the foreign person can give you documentary evidence, rather than a Form W-8. File 2008 taxes online free You can rely on documentary evidence in lieu of a Form W-8 for a payment made in a U. File 2008 taxes online free S. File 2008 taxes online free possession. File 2008 taxes online free Other documentation. File 2008 taxes online free   Other documentation may be required to claim an exemption from, or a reduced rate of, withholding on pay for personal services. File 2008 taxes online free 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. File 2008 taxes online free These forms are discussed in Pay for Personal Services Performed under Withholding on Specific Income. File 2008 taxes online free 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. File 2008 taxes online free Form W-8BEN, Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding. File 2008 taxes online free   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. File 2008 taxes online free   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. File 2008 taxes online free 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. File 2008 taxes online free Claiming treaty benefits. File 2008 taxes online free   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. File 2008 taxes online free S. File 2008 taxes online free 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. File 2008 taxes online free   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. File 2008 taxes online free   An entity derives income for which it is claiming treaty benefits only if the entity is not treated as fiscally transparent for that income. File 2008 taxes online free See Fiscally transparent entity discussed earlier under Flow-Through Entities. File 2008 taxes online free   Limitations on benefits provisions generally prohibit third country residents from obtaining treaty benefits. File 2008 taxes online free 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. File 2008 taxes online free   The exemptions from, or reduced rates of, U. File 2008 taxes online free S. File 2008 taxes online free tax vary under each treaty. File 2008 taxes online free You must check the provisions of the tax treaty that apply. File 2008 taxes online free 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. File 2008 taxes online free   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. File 2008 taxes online free 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. File 2008 taxes online free Exceptions to TIN requirement. File 2008 taxes online free   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. File 2008 taxes online free Income from marketable securities (discussed next). File 2008 taxes online free Unexpected payments to an individual (discussed under U. File 2008 taxes online free S. File 2008 taxes online free Taxpayer Identification Numbers ). File 2008 taxes online free Marketable securities. File 2008 taxes online free   A Form W-8BEN provided to claim treaty benefits does not need a U. File 2008 taxes online free S. File 2008 taxes online free TIN if the foreign beneficial owner is claiming the benefits on income from marketable securities. File 2008 taxes online free For this purpose, income from a marketable security consists of the following items. File 2008 taxes online free Dividends and interest from stocks and debt obligations that are actively traded. File 2008 taxes online free Dividends from any redeemable security issued by an investment company registered under the Investment Company Act of 1940 (mutual fund). File 2008 taxes online free 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. File 2008 taxes online free Income related to loans of any of the above securities. File 2008 taxes online free Offshore accounts. File 2008 taxes online free   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. File 2008 taxes online free   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. File 2008 taxes online free 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. File 2008 taxes online free An offshore account is an account maintained at an office or branch of a U. File 2008 taxes online free S. File 2008 taxes online free or foreign bank or other financial institution at any location outside the United States. File 2008 taxes online free   You may rely on documentary evidence given to you by a nonqualified intermediary or a flow-through entity with its Form W-8IMY. File 2008 taxes online free This rule applies even though you make the payment to a nonqualified intermediary or flow-through entity in the United States. File 2008 taxes online free 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. File 2008 taxes online free Documentary evidence. File 2008 taxes online free   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. File 2008 taxes online free 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. File 2008 taxes online free 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. File 2008 taxes online free 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. File 2008 taxes online free 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. File 2008 taxes online free 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. File 2008 taxes online free   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. File 2008 taxes online free (See Effectively Connected Income , later. File 2008 taxes online free )   Effectively connected income for which a valid Form W-8ECI has been provided is generally not subject to NRA withholding. File 2008 taxes online free   If a partner submits this form to a partnership, the income claimed to be effectively connected with the conduct of a U. File 2008 taxes online free S. File 2008 taxes online free trade or business is subject to withholding under section 1446. File 2008 taxes online free 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. File 2008 taxes online free    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. File 2008 taxes online free Form W-8EXP, Certificate of Foreign Government or Other Foreign Organization for United States Tax Withholding. File 2008 taxes online free   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. File 2008 taxes online free S. File 2008 taxes online free 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. File 2008 taxes online free   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. File 2008 taxes online free   See Foreign Governments and Certain Other Foreign Organizations , later. File 2008 taxes online free 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. File 2008 taxes online free 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. File 2008 taxes online free The additional information required depends on the type of intermediary or flow-through entity and the extent of the withholding responsibilities it assumes. File 2008 taxes online free Form W-8IMY, Certificate of Foreign Intermediary, Foreign Flow-Through Entity, or Certain U. File 2008 taxes online free S. File 2008 taxes online free Branches for United States Tax Withholding. File 2008 taxes online free   This form is used by foreign intermediaries and foreign flow-through entities, as well as certain U. File 2008 taxes online free S. File 2008 taxes online free 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. File 2008 taxes online free S. File 2008 taxes online free branch of a foreign bank or insurance company and either is agreeing to be treated as a U. File 2008 taxes online free S. File 2008 taxes online free 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. File 2008 taxes online free For information on qualifying as an upper-tier foreign partnership, see Regulations section 1. File 2008 taxes online free 1446-5. File 2008 taxes online free Qualified Intermediaries In most cases, a QI is any foreign intermediary that has entered into a QI withholding agreement (discussed earlier) with the IRS. File 2008 taxes online free 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. File 2008 taxes online free The intermediary can claim that it is a QI until the IRS revokes its QI-EIN. File 2008 taxes online free 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. File 2008 taxes online free Responsibilities. File 2008 taxes online free   Payments made to a QI that does not assume NRA withholding responsibility are treated as paid to its account holders and customers. File 2008 taxes online free However, a QI is not required to provide you with documentation it obtains from its foreign account holders and customers. File 2008 taxes online free Instead, it provides you with a withholding statement that contains withholding rate pool information. File 2008 taxes online free 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. File 2008 taxes online free A qualified intermediary is required to provide you with information regarding U. File 2008 taxes online free S. File 2008 taxes online free persons subject to Form 1099 reporting and to provide you withholding rate pool information separately for each such U. File 2008 taxes online free S. File 2008 taxes online free person unless it has assumed Form 1099 reporting and backup withholding responsibility. File 2008 taxes online free For the alternative procedure for providing rate pool information for U. File 2008 taxes online free S. File 2008 taxes online free non-exempt persons, see the Form W-8IMY instructions. File 2008 taxes online free   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. File 2008 taxes online free   The extent to which you must have withholding rate pool information depends on the withholding and reporting obligations assumed by the QI. File 2008 taxes online free Primary responsibility not assumed. File 2008 taxes online free   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. File 2008 taxes online free Unless the alternative procedure applies, the qualified intermediary must provide you with a separate withholding rate pool for each U. File 2008 taxes online free S. File 2008 taxes online free person subject to Form 1099 reporting and/or backup withholding. File 2008 taxes online free 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. File 2008 taxes online free Primary NRA withholding responsibility assumed. File 2008 taxes online free   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. File 2008 taxes online free S. File 2008 taxes online free person, unless the alternative procedure applies, subject to Form 1099 reporting and/or backup withholding. File 2008 taxes online free 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. File 2008 taxes online free Primary NRA and Form 1099 responsibility assumed. File 2008 taxes online free   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. File 2008 taxes online free It is not necessary to associate the payment with withholding rate pools. File 2008 taxes online free Example. File 2008 taxes online free You make a payment of dividends to a QI. File 2008 taxes online free 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. File 2008 taxes online free S. File 2008 taxes online free individual who provides it with a Form W-9. File 2008 taxes online free Each customer is entitled to 20% of the dividend payment. File 2008 taxes online free The QI does not assume any primary withholding responsibility. File 2008 taxes online free 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. File 2008 taxes online free S. File 2008 taxes online free individual. File 2008 taxes online free 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. File 2008 taxes online free The part of the payment allocable to the U. File 2008 taxes online free S. File 2008 taxes online free individual (20%) is reportable on Form 1099-DIV. File 2008 taxes online free Smaller partnerships and trusts. File 2008 taxes online free   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. File 2008 taxes online free It is a foreign partnership or foreign simple or grantor trust. File 2008 taxes online free It is a direct account holder of the QI. File 2008 taxes online free It does not have any partner, beneficiary, or owner that is a U. File 2008 taxes online free S. File 2008 taxes online free person or a pass- through partner, beneficiary, or owner. File 2008 taxes online free   For information on these rules, see section 4A. File 2008 taxes online free 01 of the QI agreement. File 2008 taxes online free This is found in Appendix 3 of Revenue Procedure 2003-64. File 2008 taxes online free Also see Revenue Procedure 2004-21. File 2008 taxes online free Related partnerships and trusts. File 2008 taxes online free    A QI may apply special rules to a related partnership or trust only if the partnership or trust meets the following conditions. File 2008 taxes online free It is a foreign partnership or foreign simple or grantor trust. File 2008 taxes online free 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. File 2008 taxes online free For information on these rules, see section 4A. File 2008 taxes online free 02 of the QI agreement. File 2008 taxes online free This is found in Appendix 3 of Revenue Procedure 2003-64. File 2008 taxes online free Also see Revenue Procedure 2005-77. File 2008 taxes online free Nonqualified Intermediaries If you are making a payment to an NQI, foreign flow-through entity, or U. File 2008 taxes online free S. File 2008 taxes online free 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. File 2008 taxes online free S. File 2008 taxes online free branch), and You have sufficient information to report the payment on Form 1042-S or Form 1099, if reporting is required. File 2008 taxes online free The NQI, flow-through entity, or U. File 2008 taxes online free S. File 2008 taxes online free branch must give you certain information on a withholding statement that is associated with the Form W-8IMY. File 2008 taxes online free A withholding statement must be updated to keep the information accurate prior to each payment. File 2008 taxes online free Withholding statement. File 2008 taxes online free   In most cases, a withholding statement must contain the following information. File 2008 taxes online free The name, address, and TIN (if any, or if required) of each person for whom documentation is provided. File 2008 taxes online free The type of documentation (documentary evidence, Form W-8, or Form W-9) for every person for whom documentation has been provided. File 2008 taxes online free The status of the person for whom the documentation has been provided, such as whether the person is a U. File 2008 taxes online free S. File 2008 taxes online free exempt recipient (U. File 2008 taxes online free S. File 2008 taxes online free person exempt from Form 1099 reporting), U. File 2008 taxes online free S. File 2008 taxes online free non-exempt recipient (U. File 2008 taxes online free S. File 2008 taxes online free person subject to Form 1099 reporting), or a foreign person. File 2008 taxes online free 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. File 2008 taxes online free S. File 2008 taxes online free branch. File 2008 taxes online free The type of recipient the person is, based on the recipient codes used on Form 1042-S. File 2008 taxes online free Information allocating each payment, by income type, to each payee (including U. File 2008 taxes online free S. File 2008 taxes online free exempt and U. File 2008 taxes online free S. File 2008 taxes online free non-exempt recipients) for whom documentation has been provided. File 2008 taxes online free The rate of withholding that applies to each foreign person to whom a payment is allocated. File 2008 taxes online free A foreign payee's country of residence. File 2008 taxes online free If a reduced rate of withholding is claimed, the basis for a reduced rate of withholding (for example, portfolio interest, treaty benefit, etc. File 2008 taxes online free ). File 2008 taxes online free 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. File 2008 taxes online free The name, address, and TIN (if any) of any other NQI, flow-through entity, or U. File 2008 taxes online free S. File 2008 taxes online free branch from which the payee will directly receive a payment. File 2008 taxes online free Any other information a withholding agent requests to fulfill its reporting and withholding obligations. File 2008 taxes online free Alternative procedure. File 2008 taxes online free   Under this alternative procedure the NQI can give you the information that allocates each payment to each foreign and U. File 2008 taxes online free S. File 2008 taxes online free exempt recipient by January 31 following the calendar year of payment, rather than prior to the payment being made as otherwise required. File 2008 taxes online free 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. File 2008 taxes online free You must receive the withholding statement with all the required information (other than item 5) prior to making the payment. File 2008 taxes online free    This alternative procedure cannot be used for payments to U. File 2008 taxes online free S. File 2008 taxes online free non-exempt recipients. File 2008 taxes online free Therefore, an NQI must always provide you with allocation information for all U. File 2008 taxes online free S. File 2008 taxes online free non-exempt recipients prior to a payment being made. File 2008 taxes online free Pooled withholding information. File 2008 taxes online free   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. File 2008 taxes online free 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. File 2008 taxes online free 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). File 2008 taxes online free 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. File 2008 taxes online free Failure to provide allocation information. File 2008 taxes online free   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. File 2008 taxes online free You must treat the payees as undocumented and apply the presumption rules, discussed later in Presumption Rules . File 2008 taxes online free An NQI is deemed to have f
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The File 2008 Taxes Online Free

File 2008 taxes online free Publication 561 - Additional Material Table of Contents Tax Publications for Individual Taxpayers and Commonly Used Tax Forms Tax Publications for Individual Taxpayers and Commonly Used Tax Forms. File 2008 taxes online free  Summary: This is a listing of tax publications and commonly used tax forms. File 2008 taxes online free The text states:Tax Publications for Individual Taxpayers. File 2008 taxes online free  See How to Get Tax Help for a variety of ways to get publications, including by computer, phone, and mail. File 2008 taxes online free General Guides. File 2008 taxes online free   1--Your Rights as a Taxpayer 17--Your Federal Income Tax (For Individuals) 334--Tax Guide for Small Business (For Individuals Who Use Schedule C or C-EZ) 509--Tax Calendars for 2007 553--Highlights of 2006 Tax Changes 910--IRS Guide to Free Tax Services Specialized Publications. File 2008 taxes online free   3--Armed Forces' Tax Guide 54--Tax Guide for U. File 2008 taxes online free S. File 2008 taxes online free Citizens and Residents Aliens Abroad 225--Farmer's Tax Guide 463--Travel, Entertainment, Gift, and Car Expenses 501--Exemptions, Standard Deduction, and Filing Information 502--Medical and Dental Expenses 503--Child and Dependent Care Expenses 504--Divorced or Separated Individuals 505--Tax Withholding and Estimated Tax 514--Foreign Tax Credit for Individuals 516--U. File 2008 taxes online free S. File 2008 taxes online free Government Civilian Employees Stationed Abroad 517--Social Security and Other Information for Members of the Clergy and Religious Workers 519--U. File 2008 taxes online free S. File 2008 taxes online free Tax Guide for Aliens 520--Scholarships and Fellowships 521--Moving Expenses 523--Selling Your Home 524--Credit for the Elderly or the Disabled 525--Taxable and Nontaxable Income 526--Charitable Contributions 527--Residential Rental Property 529--Miscellaneous Deductions 530--Tax Information for First-Time Homeowners 531--Reporting Tip Income 536--Net Operating Losses (NOLs) for Individuals, Estates, and Trusts 537--Installment Sales 541--Partnerships 544--Sales and Other Dispositions of Assets 547--Casualties, Disasters, and Thefts 550--Investment Income and Expenses 551--Basis of Assets 552--Recordkeeping for Individuals 554--Older Americans' Tax Guide 555--Community Property 556--Examination of Returns, Appeal Rights, and Claims for Refund 559--Survivors, Executors, and Administrators 561--Determining the Value of Donated Property 564--Mutual Fund Distributions 570--Tax Guide for Individuals With Income From U. File 2008 taxes online free S. File 2008 taxes online free Possessions 571--Tax-Sheltered Annuity Plans (403(b) Plans) 575--Pension and Annuity Income 584--Casualty, Disaster, and Theft Loss Workbook (Personal-Use Property) 587--Business Use of Your Home (Including Use by Daycare Providers) 590--Individual Retirement Arrangements (IRAs) 593--Tax Highlights for U. File 2008 taxes online free S. File 2008 taxes online free Citizens and Residents Going Abroad 594--What You Should Know About the IRS Collection Process 596--Earned Income Credit (EIC) 721--Tax Guide to U. File 2008 taxes online free S. File 2008 taxes online free Civil Service Retirement Benefits 901--U. File 2008 taxes online free S. File 2008 taxes online free Tax Treaties 907--Tax Highlights for Persons with Disabilities 908--Bankruptcy Tax Guide 915--Social Security and Equivalent Railroad Retirement Benefits 919--How Do I Adjust My Tax Withholding? 925--Passive Activity and At-Risk Rules 926--Household Employer's Tax Guide 929--Tax Rules for Children and Dependents 936--Home Mortgage Interest Deduction 946--How to Depreciate Property 947--Practice Before the IRS and Power of Attorney 950--Introduction to Estate and Gift Taxes 967--The IRS Will Figure Your Tax 969--Health Savings Accounts and Other Tax-Favored Health Plans 970--Tax Benefits for Education 971--Innocent Spouse Relief 972--Child Tax Credit 1542--Per Diem Rates 1544--Reporting Cash Payments of Over $10,000 (Received in a Trade or Business) 1546--The Taxpayer Advocate Service of the IRS - How to Get Help With Unresolved Tax Problems Spanish Language Publications. File 2008 taxes online free   1SP--Derechos del Contribuyente 579SP--Cómo Preparar la Declaración de Impuesto Federal 594SP--Que es lo que Debemos Saber sobre el Proceso de Cobro del IRS 596SP--Crédito por Ingreso del Trabajo 850--English-Spanish Glossary of Words and Phrases Used in Publications Issued by the Internal Revenue Service 1544SP--Informe de Pagos en Efectivo en Exceso de $10,000 (Recibidos en una Ocupación o Negocio) Commonly Used Tax Forms. File 2008 taxes online free  See How To Get Tax Help for a variety of ways to get forms, including by computer, fax, phone, and mail. File 2008 taxes online free 1040--U. File 2008 taxes online free S. File 2008 taxes online free Individual Income Tax Return Schedule A&B--Itemized Deductions & Interest and Ordinary Dividends Schedule C--Profit or Loss From Business Schedule C-EZ--Net Profit From Business Schedule D--Capital Gains and Losses Schedule D-1--Continuation Sheet for Schedule D Schedule E--Supplemental Income and Loss Schedule EIC--Earned Income Credit Schedule F--Profit or Loss From Farming Schedule H--Household Employment Taxes Schedule J--Income Averaging for Farmers and Fishermen Schedule R--Credit for the Elderly or the Disabled Schedule SE--Self-Employment Tax 1040A--U. File 2008 taxes online free S. File 2008 taxes online free Individual Income Tax Return Schedule 1--Interest and Ordinary Dividends for Form 1040A Filers Schedule 2--Child and Dependent Care Expenses for Form 1040A Filers Schedule 3--Credit for the Elderly or the Disabled for Form 1040A Filers 1040EZ--Income Tax Return for Single and Joint Filers With No Dependents 1040-ES--Estimated Tax for Individuals 1040X--Amended U. File 2008 taxes online free S. File 2008 taxes online free Individual Income Tax Return 2106--Employee Business Expenses 2106-EZ--Unreimbursed Employee Business Expenses 2210--Underpayment of Estimated Tax by Individuals, Estates, and Trusts 2441--Child and Dependent Care Expenses 2848--Power of Attorney and Declaration of Representative 3903--Moving Expenses 4562--Depreciation and Amortization 4868--Application for Automatic Extension of Time To File U. File 2008 taxes online free S. File 2008 taxes online free Individual Income Tax Return 4952--Investment Interest Expense Deduction 5329--Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts 6251--Alternative Minimum Tax--Individuals 8283--Noncash Charitable Contributions 8582--Passive Activity Loss Limitations 8606--Nondeductible IRAs 8812--Additional Child Tax Credit 8822--Change of Address 8829--Expenses for Business Use of Your Home 8863--Education Credits 9465--Installment Agreement Request Prev  Up  Next   Home   More Online Publications