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File Taxes Online For 2012

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File Taxes Online For 2012

File taxes online for 2012 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 taxes online for 2012 S. File taxes online for 2012 Taxpayer Identification NumbersUnexpected payment. File taxes online for 2012 Depositing Withheld TaxesWhen Deposits Are Required Adjustment for Overwithholding Returns RequiredJoint owners. File taxes online for 2012 Electronic reporting. File taxes online for 2012 Partnership Withholding on Effectively Connected IncomeWho Must Withhold Foreign Partner Publicly Traded Partnerships U. File taxes online for 2012 S. File taxes online for 2012 Real Property InterestForeign corporations. File taxes online for 2012 Domestic corporations. File taxes online for 2012 U. File taxes online for 2012 S. File taxes online for 2012 real property holding corporations. File taxes online for 2012 Partnerships. File taxes online for 2012 Trusts and estates. File taxes online for 2012 Domestically controlled QIE. File taxes online for 2012 Late filing of certifications or notices. File taxes online for 2012 Certifications. File taxes online for 2012 Liability of agent or qualified substitute. File taxes online for 2012 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 taxes online for 2012 Withholding of Tax In most cases, a foreign person is subject to U. File taxes online for 2012 S. File taxes online for 2012 tax on its U. File taxes online for 2012 S. File taxes online for 2012 source income. File taxes online for 2012 Most types of U. File taxes online for 2012 S. File taxes online for 2012 source income received by a foreign person are subject to U. File taxes online for 2012 S. File taxes online for 2012 tax of 30%. File taxes online for 2012 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 taxes online for 2012 The tax is generally withheld (NRA withholding) from the payment made to the foreign person. File taxes online for 2012 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 taxes online for 2012 In most cases, NRA withholding describes the withholding regime that requires withholding on a payment of U. File taxes online for 2012 S. File taxes online for 2012 source income. File taxes online for 2012 Payments to foreign persons, including nonresident alien individuals, foreign entities, and governments, may be subject to NRA withholding. File taxes online for 2012 NRA withholding does not include withholding under section 1445 of the Code (see U. File taxes online for 2012 S. File taxes online for 2012 Real Property Interest, later) or under section 1446 of the Code (see Partnership Withholding on Effectively Connected Income , later). File taxes online for 2012 A withholding agent (defined next) is the person responsible for withholding on payments made to a foreign person. File taxes online for 2012 However, a withholding agent that can reliably associate the payment with documentation (discussed later) from a U. File taxes online for 2012 S. File taxes online for 2012 person is not required to withhold. File taxes online for 2012 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 taxes online for 2012 Withholding Agent You are a withholding agent if you are a U. File taxes online for 2012 S. File taxes online for 2012 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 taxes online for 2012 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 taxes online for 2012 S. File taxes online for 2012 branch of certain foreign banks and insurance companies. File taxes online for 2012 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 taxes online for 2012 Although several persons may be withholding agents for a single payment, the full tax is required to be withheld only once. File taxes online for 2012 In most cases, the U. File taxes online for 2012 S. File taxes online for 2012 person who pays an amount subject to NRA withholding is the person responsible for withholding. File taxes online for 2012 However, other persons may be required to withhold. File taxes online for 2012 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 taxes online for 2012 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 taxes online for 2012 Liability for tax. File taxes online for 2012   As a withholding agent, you are personally liable for any tax required to be withheld. File taxes online for 2012 This liability is independent of the tax liability of the foreign person to whom the payment is made. File taxes online for 2012 If you fail to withhold and the foreign payee fails to satisfy its U. File taxes online for 2012 S. File taxes online for 2012 tax liability, then both you and the foreign person are liable for tax, as well as interest and any applicable penalties. File taxes online for 2012   The applicable tax will be collected only once. File taxes online for 2012 If the foreign person satisfies its U. File taxes online for 2012 S. File taxes online for 2012 tax liability, you are not liable for the tax but remain liable for any interest and penalties for failure to withhold. File taxes online for 2012 Determination of amount to withhold. File taxes online for 2012   You must withhold on the gross amount subject to NRA withholding. File taxes online for 2012 You cannot reduce the gross amount by any deductions. File taxes online for 2012 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 taxes online for 2012   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 taxes online for 2012 In no case, however, should you withhold more than 30% of the total amount paid. File taxes online for 2012 Or, you may make a reasonable estimate of the amount from U. File taxes online for 2012 S. File taxes online for 2012 sources and put a corresponding part of the amount due in escrow until the amount from U. File taxes online for 2012 S. File taxes online for 2012 sources can be determined, at which time withholding becomes due. File taxes online for 2012 When to withhold. File taxes online for 2012   Withholding is required at the time you make a payment of an amount subject to withholding. File taxes online for 2012 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 taxes online for 2012 A payment is considered made to a person if it is paid for that person's benefit. File taxes online for 2012 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 taxes online for 2012 A payment also is considered made to a person if it is made to that person's agent. File taxes online for 2012   A U. File taxes online for 2012 S. File taxes online for 2012 partnership should withhold when any distributions that include amounts subject to withholding are made. File taxes online for 2012 However, if a foreign partner's distributive share of income subject to withholding is not actually distributed, the U. File taxes online for 2012 S. File taxes online for 2012 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 taxes online for 2012 If the distributable amount consists of effectively connected income, see Partnership Withholding on Effectively Connected Income , later. File taxes online for 2012 A U. File taxes online for 2012 S. File taxes online for 2012 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 taxes online for 2012 To the extent a U. File taxes online for 2012 S. File taxes online for 2012 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 taxes online for 2012 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 taxes online for 2012 (See Returns Required , later. File taxes online for 2012 ) 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 taxes online for 2012 Form 1099 reporting and backup withholding. File taxes online for 2012    You also may be responsible as a payer for reporting on Form 1099 payments made to a U. File taxes online for 2012 S. File taxes online for 2012 person. File taxes online for 2012 You must withhold 28% (backup withholding rate) from a reportable payment made to a U. File taxes online for 2012 S. File taxes online for 2012 person that is subject to Form 1099 reporting if any of the following apply. File taxes online for 2012 The U. File taxes online for 2012 S. File taxes online for 2012 person has not provided its taxpayer identification number (TIN) in the manner required. File taxes online for 2012 The IRS notifies you that the TIN furnished by the payee is incorrect. File taxes online for 2012 There has been a notified payee underreporting. File taxes online for 2012 There has been a payee certification failure. File taxes online for 2012 In most cases, a TIN must be provided by a U. File taxes online for 2012 S. File taxes online for 2012 non-exempt recipient on Form W-9, Request for Taxpayer Identification Number and Certification. File taxes online for 2012 A payer files a tax return on Form 945, Annual Return of Withheld Federal Income Tax, for backup withholding. File taxes online for 2012 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 taxes online for 2012 S. File taxes online for 2012 person. File taxes online for 2012 For example, you are required to report income paid to a foreign intermediary or flow-through entity that collects for a U. File taxes online for 2012 S. File taxes online for 2012 person subject to Form 1099 reporting. File taxes online for 2012 See Identifying the Payee , later, for more information. File taxes online for 2012 Also see Section S. File taxes online for 2012 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 taxes online for 2012 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 taxes online for 2012 Wages paid to employees. File taxes online for 2012   If you are the employer of a nonresident alien, you generally must withhold taxes at graduated rates. File taxes online for 2012 See Pay for Personal Services Performed , later. File taxes online for 2012 Effectively connected income by partnerships. File taxes online for 2012   A withholding agent that is a partnership (whether U. File taxes online for 2012 S. File taxes online for 2012 or foreign) is also responsible for withholding on its income effectively connected with a U. File taxes online for 2012 S. File taxes online for 2012 trade or business that is allocable to foreign partners. File taxes online for 2012 See Partnership Withholding on Effectively Connected Income , later, for more information. File taxes online for 2012 U. File taxes online for 2012 S. File taxes online for 2012 real property interest. File taxes online for 2012   A withholding agent also may be responsible for withholding if a foreign person transfers a U. File taxes online for 2012 S. File taxes online for 2012 real property interest to the agent, or if it is a corporation, partnership, trust, or estate that distributes a U. File taxes online for 2012 S. File taxes online for 2012 real property interest to a shareholder, partner, or beneficiary that is a foreign person. File taxes online for 2012 See U. File taxes online for 2012 S. File taxes online for 2012 Real Property Interest , later. File taxes online for 2012 Persons Subject to NRA Withholding NRA withholding applies only to payments made to a payee that is a foreign person. File taxes online for 2012 It does not apply to payments made to U. File taxes online for 2012 S. File taxes online for 2012 persons. File taxes online for 2012 Usually, you determine the payee's status as a U. File taxes online for 2012 S. File taxes online for 2012 or foreign person based on the documentation that person provides. File taxes online for 2012 See Documentation , later. File taxes online for 2012 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 taxes online for 2012 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 taxes online for 2012 However, there are situations in which the payee is a person other than the one to whom you actually make a payment. File taxes online for 2012 U. File taxes online for 2012 S. File taxes online for 2012 agent of foreign person. File taxes online for 2012   If you make a payment to a U. File taxes online for 2012 S. File taxes online for 2012 person and you have actual knowledge that the U. File taxes online for 2012 S. File taxes online for 2012 person is receiving the payment as an agent of a foreign person, you must treat the payment as made to the foreign person. File taxes online for 2012 However, if the U. File taxes online for 2012 S. File taxes online for 2012 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 taxes online for 2012   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 taxes online for 2012 S. File taxes online for 2012 person and not as a payment to a foreign person. File taxes online for 2012 You may be required to report the payment on Form 1099 and, if applicable, backup withhold. File taxes online for 2012 Disregarded entities. File taxes online for 2012   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 taxes online for 2012 The payee of a payment made to a disregarded entity is the owner of the entity. File taxes online for 2012   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 taxes online for 2012   If the owner is a U. File taxes online for 2012 S. File taxes online for 2012 person, you do not apply NRA withholding. File taxes online for 2012 However, you may be required to report the payment on Form 1099 and, if applicable, backup withhold. File taxes online for 2012 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 taxes online for 2012 Flow-Through Entities The payees of payments (other than income effectively connected with a U. File taxes online for 2012 S. File taxes online for 2012 trade or business) made to a foreign flow-through entity are the owners or beneficiaries of the flow-through entity. File taxes online for 2012 This rule applies for purposes of NRA withholding and for Form 1099 reporting and backup withholding. File taxes online for 2012 Income that is, or is deemed to be, effectively connected with the conduct of a U. File taxes online for 2012 S. File taxes online for 2012 trade or business of a flow-through entity is treated as paid to the entity. File taxes online for 2012 All of the following are flow-through entities. File taxes online for 2012 A foreign partnership (other than a withholding foreign partnership). File taxes online for 2012 A foreign simple or foreign grantor trust (other than a withholding foreign trust). File taxes online for 2012 A fiscally transparent entity receiving income for which treaty benefits are claimed. File taxes online for 2012 See Fiscally transparent entity , later. File taxes online for 2012 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 taxes online for 2012 You also may be required to treat the entity as a flow-through entity under the presumption rules, discussed later. File taxes online for 2012 You must determine whether the owners or beneficiaries of a flow-through entity are U. File taxes online for 2012 S. File taxes online for 2012 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 taxes online for 2012 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 taxes online for 2012 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 taxes online for 2012 See Documentation and Presumption Rules , later. File taxes online for 2012 Withholding foreign partnerships and withholding foreign trusts are not flow-through entities. File taxes online for 2012 Foreign partnerships. File taxes online for 2012    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 taxes online for 2012 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 taxes online for 2012 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 taxes online for 2012 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 taxes online for 2012 Example 1. File taxes online for 2012 A nonwithholding foreign partnership has three partners: a nonresident alien individual; a foreign corporation; and a U. File taxes online for 2012 S. File taxes online for 2012 citizen. File taxes online for 2012 You make a payment of U. File taxes online for 2012 S. File taxes online for 2012 source interest to the partnership. File taxes online for 2012 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 taxes online for 2012 S. File taxes online for 2012 citizen. File taxes online for 2012 The partnership also gives you a complete withholding statement that enables you to associate a part of the interest payment to each partner. File taxes online for 2012 You must treat all three partners as the payees of the interest payment as if the payment were made directly to them. File taxes online for 2012 Report the payment to the nonresident alien and the foreign corporation on Forms 1042-S. File taxes online for 2012 Report the payment to the U. File taxes online for 2012 S. File taxes online for 2012 citizen on Form 1099-INT. File taxes online for 2012 Example 2. File taxes online for 2012 A nonwithholding foreign partnership has two partners: a foreign corporation and a nonwithholding foreign partnership. File taxes online for 2012 The second partnership has two partners, both nonresident alien individuals. File taxes online for 2012 You make a payment of U. File taxes online for 2012 S. File taxes online for 2012 source interest to the first partnership. File taxes online for 2012 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 taxes online for 2012 In addition, Forms W-8BEN from the partners are associated with the Form W-8IMY from the second partnership. File taxes online for 2012 The Forms W-8IMY from the partnerships have complete withholding statements associated with them. File taxes online for 2012 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 taxes online for 2012 Example 3. File taxes online for 2012 You make a payment of U. File taxes online for 2012 S. File taxes online for 2012 source dividends to a withholding foreign partnership. File taxes online for 2012 The partnership has two partners, both foreign corporations. File taxes online for 2012 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 taxes online for 2012 You must treat the partnership as the payee of the dividends. File taxes online for 2012 Foreign simple and grantor trust. File taxes online for 2012   A trust is foreign unless it meets both of the following tests. File taxes online for 2012 A court within the United States is able to exercise primary supervision over the administration of the trust. File taxes online for 2012 One or more U. File taxes online for 2012 S. File taxes online for 2012 persons have the authority to control all substantial decisions of the trust. File taxes online for 2012   In most cases, a foreign simple trust is a foreign trust that is required to distribute all of its income annually. File taxes online for 2012 A foreign grantor trust is a foreign trust that is treated as a grantor trust under sections 671 through 679 of the Code. File taxes online for 2012   The payees of a payment made to a foreign simple trust are the beneficiaries of the trust. File taxes online for 2012 The payees of a payment made to a foreign grantor trust are the owners of the trust. File taxes online for 2012 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 taxes online for 2012 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 taxes online for 2012 Example. File taxes online for 2012 A foreign simple trust has three beneficiaries: two nonresident alien individuals and a U. File taxes online for 2012 S. File taxes online for 2012 citizen. File taxes online for 2012 You make a payment of interest to the foreign trust. File taxes online for 2012 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 taxes online for 2012 S. File taxes online for 2012 citizen. File taxes online for 2012 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 taxes online for 2012 You must treat all three beneficiaries as the payees of the interest payment as if the payment were made directly to them. File taxes online for 2012 Report the payment to the nonresident aliens on Forms 1042-S. File taxes online for 2012 Report the payment to the U. File taxes online for 2012 S. File taxes online for 2012 citizen on Form 1099-INT. File taxes online for 2012 Fiscally transparent entity. File taxes online for 2012   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 taxes online for 2012 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 taxes online for 2012 ). File taxes online for 2012 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 taxes online for 2012 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 taxes online for 2012 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 taxes online for 2012   The payees of a payment made to a fiscally transparent entity are the interest holders of the entity. File taxes online for 2012 Example. File taxes online for 2012 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 taxes online for 2012 A has two interest holders, B and C. File taxes online for 2012 B is a corporation organized under the laws of country Y. File taxes online for 2012 C is a corporation organized under the laws of country Z. File taxes online for 2012 Both countries Y and Z have an income tax treaty in force with the United States. File taxes online for 2012 A receives royalty income from U. File taxes online for 2012 S. File taxes online for 2012 sources that is not effectively connected with the conduct of a trade or business in the United States. File taxes online for 2012 For U. File taxes online for 2012 S. File taxes online for 2012 income tax purposes, A is treated as a partnership. File taxes online for 2012 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 taxes online for 2012 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 taxes online for 2012 Accordingly, A is fiscally transparent in its jurisdiction, country X. File taxes online for 2012 B and C are not fiscally transparent under the laws of their respective countries of incorporation. File taxes online for 2012 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 taxes online for 2012 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 taxes online for 2012 S. File taxes online for 2012 source royalty income for purposes of the U. File taxes online for 2012 S. File taxes online for 2012 -Y income tax treaty. File taxes online for 2012 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 taxes online for 2012 Therefore, A is not treated as fiscally transparent under the laws of country Z. File taxes online for 2012 Accordingly, C is not treated as deriving its share of the U. File taxes online for 2012 S. File taxes online for 2012 source royalty income for purposes of the U. File taxes online for 2012 S. File taxes online for 2012 -Z income tax treaty. File taxes online for 2012 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 taxes online for 2012 This rule applies for purposes of NRA withholding and for Form 1099 reporting and backup withholding. File taxes online for 2012 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 taxes online for 2012 An intermediary is a custodian, broker, nominee, or any other person that acts as an agent for another person. File taxes online for 2012 A foreign intermediary is either a qualified intermediary or a nonqualified intermediary. File taxes online for 2012 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 taxes online for 2012 You must determine whether the customers or account holders of a foreign intermediary are U. File taxes online for 2012 S. File taxes online for 2012 or foreign persons and, if the account holder or customer is foreign, whether a reduced rate of NRA withholding applies. File taxes online for 2012 You make these determinations based on the foreign intermediary's Form W-8IMY and associated information and documentation. File taxes online for 2012 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 taxes online for 2012 See Documentation and Presumption Rules , later. File taxes online for 2012 Nonqualified intermediary. File taxes online for 2012   A nonqualified intermediary (NQI) is any intermediary that is a foreign person and that is not a qualified intermediary. File taxes online for 2012 The payees of a payment made to an NQI are the customers or account holders on whose behalf the NQI is acting. File taxes online for 2012 Example. File taxes online for 2012 You make a payment of interest to a foreign bank that is a nonqualified intermediary. File taxes online for 2012 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 taxes online for 2012 S. File taxes online for 2012 person for whom the bank is collecting the payments. File taxes online for 2012 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 taxes online for 2012 The account holders are the payees of the interest payment. File taxes online for 2012 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 taxes online for 2012 S. File taxes online for 2012 person on Form 1099-INT. File taxes online for 2012 Qualified intermediary. File taxes online for 2012   A qualified intermediary (QI) is any foreign intermediary (or foreign branch of a U. File taxes online for 2012 S. File taxes online for 2012 intermediary) that has entered into a qualified intermediary withholding agreement (discussed later) with the IRS. File taxes online for 2012 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 taxes online for 2012 In this situation, the QI is required to withhold the tax. File taxes online for 2012 You can determine whether a QI has assumed responsibility from the Form W-8IMY provided by the QI. File taxes online for 2012   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 taxes online for 2012 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 taxes online for 2012 S. File taxes online for 2012 person. File taxes online for 2012 Branches of financial institutions. File taxes online for 2012   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 taxes online for 2012 The countries with approved KYC rules are listed on IRS. File taxes online for 2012 gov. File taxes online for 2012 QI withholding agreement. File taxes online for 2012   Foreign financial institutions and foreign branches of U. File taxes online for 2012 S. File taxes online for 2012 financial institutions can enter into an agreement with the IRS to be a qualified intermediary. File taxes online for 2012   A QI is entitled to certain simplified withholding and reporting rules. File taxes online for 2012 In general, there are three major areas whereby intermediaries with QI status are afforded such simplified treatment. File taxes online for 2012   To apply for QI status, complete Form 14345, Qualified Intermediary Application, and Form SS-4, Application for Employer Identification Number. File taxes online for 2012 These forms, and the procedures required to obtain a QI withholding agreement are available at www. File taxes online for 2012 irs. File taxes online for 2012 gov/Businesses/Corporations/Qualified-Intermediaries-(QI). File taxes online for 2012 Documentation. File taxes online for 2012   A QI is not required to forward documentation obtained from foreign account holders to the U. File taxes online for 2012 S. File taxes online for 2012 withholding agent from whom the QI receives a payment of U. File taxes online for 2012 S. File taxes online for 2012 source income. File taxes online for 2012 The QI maintains such documentation at its location and provides the U. File taxes online for 2012 S. File taxes online for 2012 withholding agent with withholding rate pools. File taxes online for 2012 A withholding rate pool is a payment of a single type of income that is subject to a single rate of withholding. File taxes online for 2012   A QI is required to provide the U. File taxes online for 2012 S. File taxes online for 2012 withholding agent with information regarding U. File taxes online for 2012 S. File taxes online for 2012 persons subject to Form 1099 information reporting unless the QI assumes the primary obligation to do Form 1099 reporting and backup withholding. File taxes online for 2012   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 taxes online for 2012 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 taxes online for 2012 Form 1042-S reporting. File taxes online for 2012   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 taxes online for 2012 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 taxes online for 2012 Collective refund procedures. File taxes online for 2012   A QI may seek a refund on behalf of its direct account holders. File taxes online for 2012 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 taxes online for 2012 U. File taxes online for 2012 S. File taxes online for 2012 branches of foreign banks and foreign insurance companies. File taxes online for 2012   Special rules apply to a U. File taxes online for 2012 S. File taxes online for 2012 branch of a foreign bank subject to Federal Reserve Board supervision or a foreign insurance company subject to state regulatory supervision. File taxes online for 2012 If you agree to treat the branch as a U. File taxes online for 2012 S. File taxes online for 2012 person, you may treat the branch as a U. File taxes online for 2012 S. File taxes online for 2012 payee for a payment subject to NRA withholding provided you receive a Form W-8IMY from the U. File taxes online for 2012 S. File taxes online for 2012 branch on which the agreement is evidenced. File taxes online for 2012 If you treat the branch as a U. File taxes online for 2012 S. File taxes online for 2012 payee, you are not required to withhold. File taxes online for 2012 Even though you agree to treat the branch as a U. File taxes online for 2012 S. File taxes online for 2012 person, you must report the payment on Form 1042-S. File taxes online for 2012   A financial institution organized in a U. File taxes online for 2012 S. File taxes online for 2012 possession is treated as a U. File taxes online for 2012 S. File taxes online for 2012 branch. File taxes online for 2012 The special rules discussed in this section apply to a possessions financial institution. File taxes online for 2012   If you are paying a U. File taxes online for 2012 S. File taxes online for 2012 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 taxes online for 2012 S. File taxes online for 2012 person for amounts subject to NRA withholding. File taxes online for 2012 Consequently, amounts not subject to NRA withholding that are paid to a U. File taxes online for 2012 S. File taxes online for 2012 branch are not subject to Form 1099 reporting or backup withholding. File taxes online for 2012   Alternatively, a U. File taxes online for 2012 S. File taxes online for 2012 branch may provide you with a Form W-8IMY with which it associates the documentation of the persons on whose behalf it acts. File taxes online for 2012 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 taxes online for 2012 See Nonqualified Intermediaries under  Documentation, later. File taxes online for 2012   If the U. File taxes online for 2012 S. File taxes online for 2012 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 taxes online for 2012 Withholding foreign partnership and foreign trust. File taxes online for 2012   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 taxes online for 2012 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 taxes online for 2012   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 taxes online for 2012 A WP or WT acting in that capacity must assume NRA withholding responsibility for these amounts. File taxes online for 2012 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 taxes online for 2012 WP and WT withholding agreements. File taxes online for 2012   The WP and WT withholding agreements and the application procedures for the agreements are in Revenue Procedure 2003-64. File taxes online for 2012 Also see the following items. File taxes online for 2012 Revenue Procedure 2004-21. File taxes online for 2012 Revenue Procedure 2005-77. File taxes online for 2012 Employer identification number (EIN). File taxes online for 2012   A completed Form SS-4 must be submitted with the application for being a WP or WT. File taxes online for 2012 The WP or WT will be assigned a WP-EIN or WT-EIN to be used only when acting in that capacity. File taxes online for 2012 Documentation. File taxes online for 2012   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 taxes online for 2012 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 taxes online for 2012 The Form W-8IMY must contain the WP-EIN or WT-EIN. File taxes online for 2012 Foreign Persons A payee is subject to NRA withholding only if it is a foreign person. File taxes online for 2012 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 taxes online for 2012 S. File taxes online for 2012 person. File taxes online for 2012 It also includes a foreign branch of a U. File taxes online for 2012 S. File taxes online for 2012 financial institution if the foreign branch is a qualified intermediary. File taxes online for 2012 In most cases, the U. File taxes online for 2012 S. File taxes online for 2012 branch of a foreign corporation or partnership is treated as a foreign person. File taxes online for 2012 Nonresident alien. File taxes online for 2012   A nonresident alien is an individual who is not a U. File taxes online for 2012 S. File taxes online for 2012 citizen or a resident alien. File taxes online for 2012 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 taxes online for 2012 Married to U. File taxes online for 2012 S. File taxes online for 2012 citizen or resident alien. File taxes online for 2012   Nonresident alien individuals married to U. File taxes online for 2012 S. File taxes online for 2012 citizens or resident aliens may choose to be treated as resident aliens for certain income tax purposes. File taxes online for 2012 However, these individuals are still subject to the NRA withholding rules that apply to nonresident aliens for all income except wages. File taxes online for 2012 Wages paid to these individuals are subject to graduated withholding. File taxes online for 2012 See Wages Paid to Employees—Graduated Withholding . File taxes online for 2012 Resident alien. File taxes online for 2012   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 taxes online for 2012 Green card test. File taxes online for 2012 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 taxes online for 2012 This is known as the green card test because these aliens hold immigrant visas (also known as green cards). File taxes online for 2012 Substantial presence test. File taxes online for 2012 An alien is considered a resident alien if the individual meets the substantial presence test for the calendar year. File taxes online for 2012 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 taxes online for 2012   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 taxes online for 2012 This exception is for a limited period of time. File taxes online for 2012   For more information on resident and nonresident status, the tests for residence, and the exceptions to them, see Publication 519. File taxes online for 2012 Note. File taxes online for 2012   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 taxes online for 2012 For more information on making adjustments, see chapter 13 of Publication 15 (Circular E). File taxes online for 2012 Resident of a U. File taxes online for 2012 S. File taxes online for 2012 possession. File taxes online for 2012   A bona fide resident of Puerto Rico, the U. File taxes online for 2012 S. File taxes online for 2012 Virgin Islands, Guam, the Commonwealth of the Northern Mariana Islands (CNMI), or American Samoa who is not a U. File taxes online for 2012 S. File taxes online for 2012 citizen or a U. File taxes online for 2012 S. File taxes online for 2012 national is treated as a nonresident alien for the withholding rules explained here. File taxes online for 2012 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 taxes online for 2012   For more information, see Publication 570, Tax Guide for Individuals With Income From U. File taxes online for 2012 S. File taxes online for 2012 Possessions. File taxes online for 2012 Foreign corporations. File taxes online for 2012   A foreign corporation is one that does not fit the definition of a domestic corporation. File taxes online for 2012 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 taxes online for 2012 Guam or Northern Mariana Islands corporations. File taxes online for 2012   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 taxes online for 2012 Note. File taxes online for 2012   The provisions discussed below under U. File taxes online for 2012 S. File taxes online for 2012 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 taxes online for 2012 U. File taxes online for 2012 S. File taxes online for 2012 Virgin Islands and American Samoa corporations. File taxes online for 2012   A corporation created or organized in, or under the laws of, the U. File taxes online for 2012 S. File taxes online for 2012 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 taxes online for 2012 S. File taxes online for 2012 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 taxes online for 2012 S. File taxes online for 2012 Virgin Islands, American Samoa, Guam, the CNMI, or the United States. File taxes online for 2012 Foreign private foundations. File taxes online for 2012   A private foundation that was created or organized under the laws of a foreign country is a foreign private foundation. File taxes online for 2012 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 taxes online for 2012 Other foreign organizations, associations, and charitable institutions. File taxes online for 2012   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 taxes online for 2012 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 taxes online for 2012   Payments to these organizations, however, must be reported on Form 1042-S, even though no tax is withheld. File taxes online for 2012   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 taxes online for 2012 U. File taxes online for 2012 S. File taxes online for 2012 branches of foreign persons. File taxes online for 2012   In most cases, a payment to a U. File taxes online for 2012 S. File taxes online for 2012 branch of a foreign person is a payment made to the foreign person. File taxes online for 2012 However, you may treat payments to U. File taxes online for 2012 S. File taxes online for 2012 branches of foreign banks and foreign insurance companies (discussed earlier) that are subject to U. File taxes online for 2012 S. File taxes online for 2012 regulatory supervision as payments made to a U. File taxes online for 2012 S. File taxes online for 2012 person, if you and the U. File taxes online for 2012 S. File taxes online for 2012 branch have agreed to do so, and if their agreement is evidenced by a withholding certificate, Form W-8IMY. File taxes online for 2012 For this purpose, a financial institution organized under the laws of a U. File taxes online for 2012 S. File taxes online for 2012 possession is treated as a U. File taxes online for 2012 S. File taxes online for 2012 branch. File taxes online for 2012 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 taxes online for 2012 The payee is a U. File taxes online for 2012 S. File taxes online for 2012 person. File taxes online for 2012 The payee is a foreign person that is the beneficial owner of the income and is entitled to a reduced rate of withholding. File taxes online for 2012 In most cases, you must get the documentation before you make the payment. File taxes online for 2012 The documentation is not valid if you know, or have reason to know, that it is unreliable or incorrect. File taxes online for 2012 See Standards of Knowledge , later. File taxes online for 2012 If you cannot reliably associate a payment with valid documentation, you must use the presumption rules discussed later. File taxes online for 2012 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 taxes online for 2012 The specific types of documentation are discussed in this section. File taxes online for 2012 However, see Withholding on Specific Income , later, as well as the instructions to the particular forms. File taxes online for 2012 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 taxes online for 2012 Section 1446 withholding. File taxes online for 2012   Under section 1446 of the Code, a partnership must withhold tax on its effectively connected income allocable to a foreign partner. File taxes online for 2012 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 taxes online for 2012 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 taxes online for 2012 Joint owners. File taxes online for 2012    If you make a payment to joint owners, you need to get documentation from each owner. File taxes online for 2012 Form W-9. File taxes online for 2012   In most cases, you can treat the payee as a U. File taxes online for 2012 S. File taxes online for 2012 person if the payee gives you a Form W-9. File taxes online for 2012 The Form W-9 can be used only by a U. File taxes online for 2012 S. File taxes online for 2012 person and must contain the payee's taxpayer identification number (TIN). File taxes online for 2012 If there is more than one owner, you may treat the total amount as paid to a U. File taxes online for 2012 S. File taxes online for 2012 person if any one of the owners gives you a Form W-9. File taxes online for 2012 See U. File taxes online for 2012 S. File taxes online for 2012 Taxpayer Identification Numbers , later. File taxes online for 2012 U. File taxes online for 2012 S. File taxes online for 2012 persons are not subject to NRA withholding, but may be subject to Form 1099 reporting and backup withholding. File taxes online for 2012 Form W-8. File taxes online for 2012   In most cases, a foreign payee of the income should give you a form in the Form W-8 series. File taxes online for 2012 Until further notice, you can rely upon Forms W-8 that contain a P. File taxes online for 2012 O. File taxes online for 2012 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 taxes online for 2012 S. File taxes online for 2012 person and that a street address is available. File taxes online for 2012 You may rely on Forms W-8 for which there is a U. File taxes online for 2012 S. File taxes online for 2012 mailing address provided you received the form prior to December 31, 2001. File taxes online for 2012   If certain requirements are met, the foreign person can give you documentary evidence, rather than a Form W-8. File taxes online for 2012 You can rely on documentary evidence in lieu of a Form W-8 for a payment made in a U. File taxes online for 2012 S. File taxes online for 2012 possession. File taxes online for 2012 Other documentation. File taxes online for 2012   Other documentation may be required to claim an exemption from, or a reduced rate of, withholding on pay for personal services. File taxes online for 2012 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 taxes online for 2012 These forms are discussed in Pay for Personal Services Performed under Withholding on Specific Income. File taxes online for 2012 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 taxes online for 2012 Form W-8BEN, Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding. File taxes online for 2012   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 taxes online for 2012   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 taxes online for 2012 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 taxes online for 2012 Claiming treaty benefits. File taxes online for 2012   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 taxes online for 2012 S. File taxes online for 2012 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 taxes online for 2012   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 taxes online for 2012   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 taxes online for 2012 See Fiscally transparent entity discussed earlier under Flow-Through Entities. File taxes online for 2012   Limitations on benefits provisions generally prohibit third country residents from obtaining treaty benefits. File taxes online for 2012 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 taxes online for 2012   The exemptions from, or reduced rates of, U. File taxes online for 2012 S. File taxes online for 2012 tax vary under each treaty. File taxes online for 2012 You must check the provisions of the tax treaty that apply. File taxes online for 2012 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 taxes online for 2012   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 taxes online for 2012 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 taxes online for 2012 Exceptions to TIN requirement. File taxes online for 2012   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 taxes online for 2012 Income from marketable securities (discussed next). File taxes online for 2012 Unexpected payments to an individual (discussed under U. File taxes online for 2012 S. File taxes online for 2012 Taxpayer Identification Numbers ). File taxes online for 2012 Marketable securities. File taxes online for 2012   A Form W-8BEN provided to claim treaty benefits does not need a U. File taxes online for 2012 S. File taxes online for 2012 TIN if the foreign beneficial owner is claiming the benefits on income from marketable securities. File taxes online for 2012 For this purpose, income from a marketable security consists of the following items. File taxes online for 2012 Dividends and interest from stocks and debt obligations that are actively traded. File taxes online for 2012 Dividends from any redeemable security issued by an investment company registered under the Investment Company Act of 1940 (mutual fund). File taxes online for 2012 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 taxes online for 2012 Income related to loans of any of the above securities. File taxes online for 2012 Offshore accounts. File taxes online for 2012   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 taxes online for 2012   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 taxes online for 2012 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 taxes online for 2012 An offshore account is an account maintained at an office or branch of a U. File taxes online for 2012 S. File taxes online for 2012 or foreign bank or other financial institution at any location outside the United States. File taxes online for 2012   You may rely on documentary evidence given to you by a nonqualified intermediary or a flow-through entity with its Form W-8IMY. File taxes online for 2012 This rule applies even though you make the payment to a nonqualified intermediary or flow-through entity in the United States. File taxes online for 2012 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 taxes online for 2012 Documentary evidence. File taxes online for 2012   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 taxes online for 2012 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 taxes online for 2012 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 taxes online for 2012 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 taxes online for 2012 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 taxes online for 2012 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 taxes online for 2012   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 taxes online for 2012 (See Effectively Connected Income , later. File taxes online for 2012 )   Effectively connected income for which a valid Form W-8ECI has been provided is generally not subject to NRA withholding. File taxes online for 2012   If a partner submits this form to a partnership, the income claimed to be effectively connected with the conduct of a U. File taxes online for 2012 S. File taxes online for 2012 trade or business is subject to withholding under section 1446. File taxes online for 2012 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 taxes online for 2012    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 taxes online for 2012 Form W-8EXP, Certificate of Foreign Government or Other Foreign Organization for United States Tax Withholding. File taxes online for 2012   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 taxes online for 2012 S. File taxes online for 2012 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 taxes online for 2012   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 taxes online for 2012   See Foreign Governments and Certain Other Foreign Organizations , later. File taxes online for 2012 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 taxes online for 2012 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 taxes online for 2012 The additional information required depends on the type of intermediary or flow-through entity and the extent of the withholding responsibilities it assumes. File taxes online for 2012 Form W-8IMY, Certificate of Foreign Intermediary, Foreign Flow-Through Entity, or Certain U. File taxes online for 2012 S. File taxes online for 2012 Branches for United States Tax Withholding. File taxes online for 2012   This form is used by foreign intermediaries and foreign flow-through entities, as well as certain U. File taxes online for 2012 S. File taxes online for 2012 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 taxes online for 2012 S. File taxes online for 2012 branch of a foreign bank or insurance company and either is agreeing to be treated as a U. File taxes online for 2012 S. File taxes online for 2012 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 taxes online for 2012 For information on qualifying as an upper-tier foreign partnership, see Regulations section 1. File taxes online for 2012 1446-5. File taxes online for 2012 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 taxes online for 2012 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 taxes online for 2012 The intermediary can claim that it is a QI until the IRS revokes its QI-EIN. File taxes online for 2012 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 taxes online for 2012 Responsibilities. File taxes online for 2012   Payments made to a QI that does not assume NRA withholding responsibility are treated as paid to its account holders and customers. File taxes online for 2012 However, a QI is not required to provide you with documentation it obtains from its foreign account holders and customers. File taxes online for 2012 Instead, it provides you with a withholding statement that contains withholding rate pool information. File taxes online for 2012 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 taxes online for 2012 A qualified intermediary is required to provide you with information regarding U. File taxes online for 2012 S. File taxes online for 2012 persons subject to Form 1099 reporting and to provide you withholding rate pool information separately for each such U. File taxes online for 2012 S. File taxes online for 2012 person unless it has assumed Form 1099 reporting and backup withholding responsibility. File taxes online for 2012 For the alternative procedure for providing rate pool information for U. File taxes online for 2012 S. File taxes online for 2012 non-exempt persons, see the Form W-8IMY instructions. File taxes online for 2012   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 taxes online for 2012   The extent to which you must have withholding rate pool information depends on the withholding and reporting obligations assumed by the QI. File taxes online for 2012 Primary responsibility not assumed. File taxes online for 2012   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 taxes online for 2012 Unless the alternative procedure applies, the qualified intermediary must provide you with a separate withholding rate pool for each U. File taxes online for 2012 S. File taxes online for 2012 person subject to Form 1099 reporting and/or backup withholding. File taxes online for 2012 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 taxes online for 2012 Primary NRA withholding responsibility assumed. File taxes online for 2012   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 taxes online for 2012 S. File taxes online for 2012 person, unless the alternative procedure applies, subject to Form 1099 reporting and/or backup withholding. File taxes online for 2012 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 taxes online for 2012 Primary NRA and Form 1099 responsibility assumed. File taxes online for 2012   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 taxes online for 2012 It is not necessary to associate the payment with withholding rate pools. File taxes online for 2012 Example. File taxes online for 2012 You make a payment of dividends to a QI. File taxes online for 2012 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 taxes online for 2012 S. File taxes online for 2012 individual who provides it with a Form W-9. File taxes online for 2012 Each customer is entitled to 20% of the dividend payment. File taxes online for 2012 The QI does not assume any primary withholding responsibility. File taxes online for 2012 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 taxes online for 2012 S. File taxes online for 2012 individual. File taxes online for 2012 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 taxes online for 2012 The part of the payment allocable to the U. File taxes online for 2012 S. File taxes online for 2012 individual (20%) is reportable on Form 1099-DIV. File taxes online for 2012 Smaller partnerships and trusts. File taxes online for 2012   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 taxes online for 2012 It is a foreign partnership or foreign simple or grantor trust. File taxes online for 2012 It is a direct account holder of the QI. File taxes online for 2012 It does not have any partner, beneficiary, or owner that is a U. File taxes online for 2012 S. File taxes online for 2012 person or a pass- through partner, beneficiary, or owner. File taxes online for 2012   For information on these rules, see section 4A. File taxes online for 2012 01 of the QI agreement. File taxes online for 2012 This is found in Appendix 3 of Revenue Procedure 2003-64. File taxes online for 2012 Also see Revenue Procedure 2004-21. File taxes online for 2012 Related partnerships and trusts. File taxes online for 2012    A QI may apply special rules to a related partnership or trust only if the partnership or trust meets the following conditions. File taxes online for 2012 It is a foreign partnership or foreign simple or grantor trust. File taxes online for 2012 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 taxes online for 2012 For information on these rules, see section 4A. File taxes online for 2012 02 of the QI agreement. File taxes online for 2012 This is found in Appendix 3 of Revenue Procedure 2003-64. File taxes online for 2012 Also see Revenue Procedure 2005-77. File taxes online for 2012 Nonqualified Intermediaries If you are making a payment to an NQI, foreign flow-through entity, or U. File taxes online for 2012 S. File taxes online for 2012 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 taxes online for 2012 S. File taxes online for 2012 branch), and You have sufficient information to report the payment on Form 1042-S or Form 1099, if reporting is required. File taxes online for 2012 The NQI, flow-through entity, or U. File taxes online for 2012 S. File taxes online for 2012 branch must give you certain information on a withholding statement that is associated with the Form W-8IMY. File taxes online for 2012 A withholding statement must be updated to keep the information accurate prior to each payment. File taxes online for 2012 Withholding statement. File taxes online for 2012   In most cases, a withholding statement must contain the following information. File taxes online for 2012 The name, address, and TIN (if any, or if required) of each person for whom documentation is provided. File taxes online for 2012 The type of documentation (documentary evidence, Form W-8, or Form W-9) for every person for whom documentation has been provided. File taxes online for 2012 The status of the person for whom the documentation has been provided, such as whether the person is a U. File taxes online for 2012 S. File taxes online for 2012 exempt recipient (U. File taxes online for 2012 S. File taxes online for 2012 person exempt from Form 1099 reporting), U. File taxes online for 2012 S. File taxes online for 2012 non-exempt recipient (U. File taxes online for 2012 S. File taxes online for 2012 person subject to Form 1099 reporting), or a foreign person. File taxes online for 2012 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 taxes online for 2012 S. File taxes online for 2012 branch. File taxes online for 2012 The type of recipient the person is, based on the recipient codes used on Form 1042-S. File taxes online for 2012 Information allocating each payment, by income type, to each payee (including U. File taxes online for 2012 S. File taxes online for 2012 exempt and U. File taxes online for 2012 S. File taxes online for 2012 non-exempt recipients) for whom documentation has been provided. File taxes online for 2012 The rate of withholding that applies to each foreign person to whom a payment is allocated. File taxes online for 2012 A foreign payee's country of residence. File taxes online for 2012 If a reduced rate of withholding is claimed, the basis for a reduced rate of withholding (for example, portfolio interest, treaty benefit, etc. File taxes online for 2012 ). File taxes online for 2012 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 taxes online for 2012 The name, address, and TIN (if any) of any other NQI, flow-through entity, or U. File taxes online for 2012 S. File taxes online for 2012 branch from which the payee will directly receive a payment. File taxes online for 2012 Any other information a withholding agent requests to fulfill its reporting and withholding obligations. File taxes online for 2012 Alternative procedure. File taxes online for 2012   Under this alternative procedure the NQI can give you the information that allocates each payment to each foreign and U. File taxes online for 2012 S. File taxes online for 2012 exempt recipient by January 31 following the calendar year of payment, rather than prior to the payment being made as otherwise required. File taxes online for 2012 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 taxes online for 2012 You must receive the withholding statement with all the required information (other than item 5) prior to making the payment. File taxes online for 2012    This alternative procedure cannot be used for payments to U. File taxes online for 2012 S. File taxes online for 2012 non-exempt recipients. File taxes online for 2012 Therefore, an NQI must always provide you with allocation information for all U. File taxes online for 2012 S. File taxes online for 2012 non-exempt recipients prior to a payment being made. File taxes online for 2012 Pooled withholding information. File taxes online for 2012   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 taxes online for 2012 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 taxes online for 2012 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 taxes online for 2012 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 taxes online for 2012 Failure to provide allocation information. File taxes online for 2012   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 taxes online for 2012 You must treat the payees as undocumented and apply the presumption rules, discussed later in Presumption Rules . File taxes online for 2012 An NQI is deemed to have f
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Plug-In Electric Drive Vehicle Credit (IRC 30D)

Internal Revenue Code Section 30D provides a credit for Qualified Plug-in Electric Drive Motor Vehicles including passenger vehicles and light trucks.  

For vehicles acquired after December 31, 2009, the credit is equal to $2,500 plus, for a vehicle which draws propulsion energy from a battery with at least 5 kilowatt hours of capacity, $417, plus an additional $417 for each kilowatt hour of battery capacity in excess of 5 kilowatt hours. The total amount of the credit allowed for a vehicle is limited to $7,500.

The credit begins to phase out for a manufacturer’s vehicles when at least 200,000 qualifying vehicles have been sold for use in the United States (determined on a cumulative basis for sales after December 31, 2009). For additional information see Notice 2009-89.

Section 30D originally was enacted in the Energy Improvement and Extension Act of 2008. The American Recovery and Reinvestment Act of 2009 amended section 30D effective for vehicles acquired after December 31, 2009.  Section 30D was also modified by the American Taxpayer Relief Act (ATRA) 2013 for certain 2 or 3 wheeled vehicles acquired after December 31, 2011 and before January 1, 2014.

The vehicles must be acquired for use or lease and not for resale. Additionally, the original use of the vehicle must commence with the taxpayer and the vehicle must be used predominantly in the United States. For purposes of the 30D credit, a vehicle is not considered acquired prior to the time when title to the vehicle passes to the taxpayer under state law.

Notice 2009-89 applies to vehicles acquired subsequent to December 31, 2009 and provides procedures that a vehicle manufacturer may use if it chooses to certify that a vehicle meets certain requirements that must be satisfied to claim the Qualified Plug-in Electric Drive Motor Vehicle Credit and the amount of the credit allowable with respect to that vehicle

Credit Amounts for Qualified Vehicles Acquired After December 31, 2009

Qualified Plug-In Electric Drive Motor Vehicle Credit (IRC 30D) Phase Out
The qualified plug-in electric drive motor vehicle credit phases out for a manufacturer’s vehicles over the one-year period beginning with the second calendar quarter after the calendar quarter in which at least 200,000 qualifying vehicles manufactured by that manufacturer have been sold for use in the United States (determined on a cumulative basis for sales after December 31, 2009) (“phase-out period”). Qualifying vehicles manufactured by that manufacturer are eligible for 50 percent of the credit if acquired in the first two quarters of the phase-out period and 25 percent of the credit if acquired in the third or fourth quarter of the phase-out period.  Vehicles manufactured by that manufacturer are not eligible for a credit if acquired after the phase-out period.

Quarterly Sales by Manufacturer

Page Last Reviewed or Updated: 13-Feb-2014

The File Taxes Online For 2012

File taxes online for 2012 1. File taxes online for 2012   Información para la Presentación de la Declaración de Impuestos Table of Contents Qué Hay de Nuevo Recordatorios Introduction ¿Debo Presentar una Declaración?Individuos/Personas Físicas—En General Dependientes Determinados Hijos Menores de 19 Años de Edad o Estudiantes a Tiempo Completo Trabajadores por Cuenta Propia Extranjeros Quién Debe Presentar una Declaración ¿Qué Formulario Debo Usar?Formulario 1040EZ Formulario 1040A Formulario 1040 ¿Tengo que Presentar la Declaración en Papel? E-file del IRS ¿Cuándo Tengo que Presentar la Declaración?Servicios de entrega privados. File taxes online for 2012 Prórrogas del Plazo para Presentar la Declaración de Impuestos ¿Cómo Preparo la Declaración de Impuestos?¿Cuándo Declaro los Ingresos y Gastos? Número de Seguro Social Fondo para la Campaña Electoral Presidencial Cálculos Documentos Adjuntos Designación de un Tercero Firmas Preparador Remunerado Reembolsos Cantidad que Adeuda Donaciones Para Reducir la Deuda Pública Nombre y Dirección ¿Dónde Presento la Declaración? ¿Qué Ocurre Después de Presentar la Declaración?¿Qué Documentos Debo Mantener? ¿Por Qué Debe Mantener los Documentos? Tipo de Documentos que Debe Mantener Documentos Básicos Cuánto Tiempo Debe Mantener los Documentos Información sobre Reembolsos Intereses Sobre Reembolsos Cambio de Dirección ¿Qué Sucede Si Cometí un Error?Declaraciones Enmendadas y Reclamaciones de Reembolso Multas Robo de Identidad Qué Hay de Nuevo Estado civil para efectos de la declaración en el caso de matrimonios del mismo sexo. File taxes online for 2012   Si tiene un cónyuge del mismo sexo con quien se casó en un estado (o país extranjero) que reconozca el matrimonio entre personas del mismo sexo, usted y su cónyuge generalmente tienen que usar el estado civil de casado que presenta la declaración conjuntamente o de casado que presenta la declaración por separado al completar la declaración de impuestos del año 2013, aun si usted y su cónyuge viven actualmente en un estado (o país extranjero) que no reconoce el matrimonio entre personas del mismo sexo. File taxes online for 2012 Vea la Publicación 501 para más información. File taxes online for 2012 Impuesto Adicional del Medicare. File taxes online for 2012  A partir del año 2013, les corresponde un Impuesto Adicional del Medicare de 0. File taxes online for 2012 9% a los salarios, la compensación conforme a la Rairoad Retirement Tax Act (Ley Tributaria de Jubilación Ferroviaria o RRTA, por sus siglas en inglés) y el ingreso sobre el trabajo por cuenta propia que están sujetos al impuesto Medicare. File taxes online for 2012 Este impuesto se le aplicará según su estado civil para efectos de la declaración cuando dichos ingresos excedan de cierta cantidad límite. File taxes online for 2012 Si desea más información, vea las Instrucciones para la línea 60 del Formulario 1040 y las Instrucciones para el Formulario 8959, ambas disponibles en inglés. File taxes online for 2012 Impuesto sobre los ingresos netos de inversión. File taxes online for 2012  A partir del año 2013, usted quizás podría estar sujeto al impuesto sobre los ingresos netos de inversión (NIIT, por sus siglas en inglés). File taxes online for 2012 Este impuesto es el 3. File taxes online for 2012 8% de la cantidad menor, entre los ingresos netos de inversión y la cantidad que exceda de su ingreso bruto ajustado modificado sobre una cantidad límite. File taxes online for 2012 Si desea más información, vea las Instrucciones para la línea 60 del Formulario 1040 y las Instrucciones para el Formulario 8960, ambas disponibles en inglés. File taxes online for 2012 Crédito reembolsable por impuesto mínimo de un año anterior. File taxes online for 2012  La parte reembolsable del crédito por impuesto mínimo de un año anterior ya no está disponible. File taxes online for 2012 Quién tiene que hacer la declaración. File taxes online for 2012  Por lo general, la cantidad de ingresos que puede recibir antes de tener que presentar una declaración de impuestos ha aumentado. File taxes online for 2012 Vea la Tabla 1-1, Tabla 1-2 y Tabla 1-3 para las cantidades específicas. File taxes online for 2012 Recordatorios Presentación electrónica. File taxes online for 2012  En vez de presentar la declaración de impuestos en papel, puede presentar la declaración electrónicamente usando el sistema electrónico e-file del IRS. File taxes online for 2012 Cree su propio número de identificación personal (PIN, por sus siglas en inglés) y presente su declaración sin usar papel. File taxes online for 2012 Para más información, vea ¿Tengo que Presentar la Declaración en Papel? , más adelante. File taxes online for 2012 Cambio de dirección. File taxes online for 2012  Si cambia de dirección, debe notificar al IRS. File taxes online for 2012 Puede utilizar el Formulario 8822, Change of Address (Cambio de dirección), en inglés, para notificarle al IRS sobre el cambio de dirección. File taxes online for 2012 Vea Cambio de Dirección , más adelante, bajo ¿Qué Ocurre Después de Presentar la Declaración? Anote su número de Seguro Social (SSN, por sus siglas en inglés). File taxes online for 2012  Tiene que anotar su número de Seguro Social en los espacios correspondientes de su declaración de impuestos. File taxes online for 2012 Si presenta una declaración conjunta, anote los números de Seguro Social en el mismo orden en que aparecen los nombres. File taxes online for 2012 Depósito directo de su reembolso. File taxes online for 2012  En vez de recibir un cheque, quizás pueda recibir su reembolso por medio de un depósito directo a su cuenta bancaria o cuenta en otra institución financiera. File taxes online for 2012 Vea el tema titulado Depósito Directo bajo Reembolsos, más adelante. File taxes online for 2012 Si elige que su reembolso sea depositado directamente en su cuenta, quizás pueda dividir el reembolso entre dos o tres cuentas. File taxes online for 2012 Pague por Internet o por teléfono. File taxes online for 2012  Si debe impuestos adicionales, quizás pueda pagarlos electrónicamente o por teléfono. File taxes online for 2012 Vea el tema titulado Cómo Pagar , más adelante. File taxes online for 2012 Plan de pagos a plazos. File taxes online for 2012  Si no puede pagar toda la cantidad que debe al presentar su declaración de impuestos, puede solicitar un plan de pagos a plazos mensuales. File taxes online for 2012 Vea más adelante el tema titulado Plan de Pagos a Plazos bajo Cantidad que Adeuda. File taxes online for 2012 Quizás pueda solicitar un plan de pagos por Internet si adeuda impuestos federales, intereses y multas. File taxes online for 2012 Prórroga automática de 6 meses. File taxes online for 2012  Puede obtener una prórroga automática de 6 meses para presentar la declaración del impuesto si, no más tarde de la fecha de vencimiento del plazo para presentar la declaración, presenta el Formulario 4868(SP), Solicitud de Prórroga Automática para Presentar la Declaración del Impuesto sobre el Ingreso Personal de los Estados Unidos. File taxes online for 2012 Vea Prórroga Automática , más adelante. File taxes online for 2012 Servicio en zona de combate. File taxes online for 2012  Si es miembro de las Fuerzas Armadas y prestó servicio en una zona de combate, o si prestó servicio en una zona de combate en apoyo de las Fuerzas Armadas, se le permite tiempo adicional para ocuparse de sus asuntos tributarios. File taxes online for 2012 Vea más adelante el tema titulado Personas que Prestan Servicio en Zona de Combate bajo ¿Cuándo Tengo que Presentar la Declaración? Número de identificación del contribuyente para adopción. File taxes online for 2012  Si un niño fue puesto en su hogar con fines de adopción legal y usted no puede obtener un número de Seguro Social para el niño a tiempo para presentar su declaración de impuestos, quizás pueda obtener un número de identificación del contribuyente para adopción (ATIN, por sus siglas en inglés). File taxes online for 2012 Para más información, vea más adelante el tema titulado Número de Seguro Social . File taxes online for 2012 Número de identificación del contribuyente para extranjeros. File taxes online for 2012  Si usted o su dependiente es extranjero no residente o extranjero residente que no posee ni tiene derecho a obtener un número de Seguro Social, presente al IRS el Formulario W-7(SP), Solicitud de Número de Identificación Personal del Contribuyente del Servicio de Impuestos Internos. File taxes online for 2012 Para más información, vea más adelante el tema titulado Número de Seguro Social . File taxes online for 2012 Documentos tributarios frívolos. File taxes online for 2012  El IRS ha publicado una lista de posturas que se consideran frívolas. File taxes online for 2012 La multa por presentar una declaración frívola es $5,000. File taxes online for 2012 Además, la multa de $5,000 corresponderá a otros documentos frívolos. File taxes online for 2012 Para más información, vea Multas Civiles , más adelante. File taxes online for 2012 Introduction Este capítulo trata los siguientes temas: Si usted tiene que presentar una declaración de impuestos. File taxes online for 2012 Qué formulario debe usar. File taxes online for 2012 Cómo presentar su declaración electrónicamente. File taxes online for 2012 Cuándo, cómo y dónde presentar su declaración de impuestos. File taxes online for 2012 Qué ocurre si paga muy pocos o demasiados impuestos. File taxes online for 2012 Qué datos y documentos debe guardar y por cuánto tiempo debe guardarlos. File taxes online for 2012 Cómo puede cambiar una declaración de impuestos que ya presentó. File taxes online for 2012 ¿Debo Presentar una Declaración? Debe presentar una declaración de impuestos federales sobre el ingreso si es ciudadano o residente de los Estados Unidos o residente de Puerto Rico y reúne los requisitos para la presentación de la declaración para alguna de las siguientes categorías: Individuos/personas físicas en general. File taxes online for 2012 (Hay reglas especiales para cónyuges sobrevivientes, albaceas, administradores, representantes legales, ciudadanos y residentes estadounidenses que vivan fuera de los Estados Unidos, residentes de Puerto Rico e individuos con ingresos provenientes de territorios de los Estados Unidos). File taxes online for 2012 Dependientes. File taxes online for 2012 Determinados hijos menores de 19 años de edad o estudiantes a tiempo completo. File taxes online for 2012 Personas que trabajan por cuenta propia. File taxes online for 2012 Extranjeros. File taxes online for 2012 Los requisitos para la presentación de la declaración de impuestos para cada categoría se explican en este capítulo. File taxes online for 2012 Los requisitos para la presentación de la declaración de impuestos se aplican aun si no adeuda impuestos. File taxes online for 2012 Aunque no tenga que presentar una declaración, podría serle ventajoso hacerlo. File taxes online for 2012 Vea Quién Debe Presentar una Declaración , más adelante. File taxes online for 2012 Presente una sola declaración de impuestos federales sobre el ingreso para el año, independientemente de cuántos trabajos tuvo, cuántos Formularios W-2 recibió o en cuántos estados vivió durante el año. File taxes online for 2012 No presente más de un formulario original para el mismo año aun si no ha recibido su reembolso o si el IRS no se ha comunicado con usted desde que presentó la declaración. File taxes online for 2012 Individuos/Personas Físicas—En General Si es ciudadano estadounidense o residente, hay tres factores que determinan si tiene que presentar una declaración o no: Sus ingresos brutos, Su estado civil para efectos de la declaración y Su edad. File taxes online for 2012 Para saber si debe presentar una declaración, vea la Tabla 1-1, Tabla 1-2 y Tabla 1-3. File taxes online for 2012 Aunque ninguna tabla indique que tiene que presentar una declaración, tal vez necesite presentar una declaración para que le devuelvan dinero. File taxes online for 2012 (Vea Quién Debe Presentar una Declaración , más adelante). File taxes online for 2012 Ingresos brutos. File taxes online for 2012   Los ingresos brutos incluyen todo ingreso que reciba en forma de dinero, bienes, propiedad y servicios que no esté exento de impuestos. File taxes online for 2012 Incluyen también ingresos provenientes de fuentes fuera de los Estados Unidos o provenientes de la venta de su vivienda principal (aunque pueda excluir una parte o la totalidad de los mismos). File taxes online for 2012 Incluya parte de los beneficios del Seguro Social si: Estuvo casado, presenta una declaración por separado y vivió con su cónyuge en algún momento durante el año 2013 o La mitad de los beneficios del Seguro Social, más los demás ingresos brutos y cualesquier intereses exentos de impuestos, son superiores a $25,000 ($32,000 si es casado que presenta una declaración conjunta). File taxes online for 2012 Si le corresponde el punto (1) o (2), consulte las instrucciones del Formulario 1040 ó 1040A, o la Publicación 915, Social Security and Equivalent Railroad Retirement Benefits (Beneficios del Seguro Social y beneficios equivalentes de la jubilación ferroviaria), en inglés, para calcular la parte de los beneficios del Seguro Social que tiene que incluir en los ingresos brutos. File taxes online for 2012   Las clases de ingresos comunes se abordan en la Parte Dos de esta publicación. File taxes online for 2012 Ingresos de bienes gananciales. File taxes online for 2012   Si está casado y su domicilio permanente está en un estado donde rigen las leyes de los bienes gananciales, la mitad de todo ingreso descrito por la ley estatal como ingreso de bienes gananciales puede ser considerada suya. File taxes online for 2012 Esto afecta sus impuestos federales, incluyendo si está obligado a presentar una declaración si no la presenta conjuntamente con su cónyuge. File taxes online for 2012 Para más información, vea la Publicación 555, Community Property (Comunidad de Bienes), en inglés. File taxes online for 2012 Sociedad doméstica en los estados de Nevada, Washington y California. File taxes online for 2012   Una parte de una sociedad doméstica registrada en los estados de Nevada, Washington o California por lo general tiene que declarar la mitad de los ingresos de la comunidad formada por él/ella y su pareja. File taxes online for 2012 Vea la Publicación 555, en inglés. File taxes online for 2012 Personas que trabajan por cuenta propia. File taxes online for 2012   Si trabaja por cuenta propia, su ingreso bruto incluye la cantidad de la línea 7 del Anexo C (Formulario 1040), Profit or Loss From Business (Ganancias y pérdidas de negocios), en inglés; la línea 1 del Anexo C-EZ (Formulario 1040), Net Profit From Business (Ganancias netas de negocios), en inglés; y la línea 9 del Anexo F (Formulario 1040), Profit or Loss From Farming (Pérdidas o ganancias agrícolas), en inglés. File taxes online for 2012 Vea más adelante el tema titulado Trabajadores por Cuenta Propia , para más información sobre los requisitos para presentar su declaración. File taxes online for 2012    Si no declara todos sus ingresos del trabajo por cuenta propia, sus beneficios del Seguro Social podrían ser más bajos cuando se jubile. File taxes online for 2012 Estado civil para efectos de la declaración. File taxes online for 2012   Su estado civil para efectos de la declaración se determina por su situación familiar y si es soltero o casado. File taxes online for 2012 Su estado civil se determina el último día de su año tributable, el cual es el 31 de diciembre para casi todos los contribuyentes. File taxes online for 2012 Vea el capítulo 2 para una explicación de cada estado civil para efectos de la declaración. File taxes online for 2012 Edad. File taxes online for 2012   En general, si tiene 65 años de edad o es mayor a finales del año, puede tener un ingreso bruto mayor que el de otros contribuyentes antes de tener que presentar una declaración. File taxes online for 2012 Vea la Tabla 1-1 . File taxes online for 2012 Se considera que tiene 65 años de edad el día antes de cumplir los 65 años. File taxes online for 2012 Por ejemplo, si usted cumple 65 años el primero de enero de 2014, se considera que tiene 65 años de edad durante el año 2013. File taxes online for 2012 Tabla 1-1. File taxes online for 2012 Requisitos para la Presentación de la Declaración de Impuestos del Año 2013 para la Mayoría de los Contribuyentes SI su estado civil para efectos de la declaración es. File taxes online for 2012 . File taxes online for 2012 . File taxes online for 2012 Y al final del año 2013 usted tenía. File taxes online for 2012 . File taxes online for 2012 . File taxes online for 2012 * ENTONCES presente una declaración si  sus ingresos brutos   eran al menos. File taxes online for 2012 . File taxes online for 2012 . File taxes online for 2012 ** soltero menos de 65 años de edad $10,000     65 años de edad o más $11,500   casado que presenta una declaración conjunta*** menos de 65 años de edad (ambos cónyuges) $20,000     65 años de edad o más (un cónyuge) $21,200     65 años de edad o más (ambos cónyuges) $22,400   casado que presenta una declaración por separado cualquier edad $3,900   cabeza de familia menos de 65 años de edad $12,850     65 años de edad o más $14,350   viudo que reúne los requisitos con hijo dependiente menos de 65 años de edad $16,100     65 años de edad o más $17,300   * Si nació el primero de enero de 1949, se considera que tiene 65 años de edad al final del año 2013. File taxes online for 2012 ** Ingreso bruto significa todo ingreso que usted haya recibido en forma de dinero, bienes, propiedades y servicios que no esté exento de impuestos, incluyendo todo ingreso de fuentes fuera de los Estados Unidos o la venta de su vivienda principal (aun si puede excluir una parte o la totalidad de ese ingreso). File taxes online for 2012 No incluya los beneficios del Seguro Social a menos que (a) usted sea un contribuyente casado que presenta una declaración por separado y vivió con su cónyuge en cualquier momento de 2013 o (b) la mitad de los beneficios del Seguro Social más los demás ingresos brutos y todo interés exento de impuesto son superiores a $25,000 ($32,000 si es casado que presenta una declaración conjunta). File taxes online for 2012 Si le corresponde el punto (a) o (b), consulte las Instrucciones del Formulario 1040 ó 1040A, o la Publicación 915, en inglés, para calcular la parte tributable de los beneficios del Seguro Social que debe incluir en los ingresos brutos. File taxes online for 2012 El ingreso bruto incluye las ganancias, pero no las pérdidas, que se declaran en el Formulario 8949 o el Anexo D. File taxes online for 2012 El ingreso bruto del negocio por cuenta propia, por ejemplo, es la cantidad que se incluye en la línea 7 del Anexo C o en la línea 9 del Anexo F. File taxes online for 2012 Al calcular el ingreso bruto no reduzca éste por las pérdidas incurridas, incluyendo las pérdidas que se incluyen en la línea 7 del Anexo C o en la línea 9 del Anexo F. File taxes online for 2012 *** Si no vivía con su cónyuge al final del año 2013 (o en la fecha en que falleció su cónyuge) y su ingreso bruto era al menos $3,900, debe presentar una declaración independientemente de su edad. File taxes online for 2012 Cónyuges Sobrevivientes, Albaceas, Administradores y Representantes Legales Usted tiene que presentar una declaración de impuestos final para el fallecido (persona que murió) si se cumplen las dos condiciones siguientes: Usted es el cónyuge sobreviviente, albacea, administrador o representante legal. File taxes online for 2012 El fallecido reunía los requisitos para presentar una declaración de impuestos en la fecha de su muerte. File taxes online for 2012 Vea la Publicación 559, Survivors, Executors, and Administrators (Sobrevivientes, albaceas y administradores), en inglés, para más información sobre los requisitos de presentación de la declaración final de un fallecido. File taxes online for 2012 Ciudadanos de los Estados Unidos y Residentes Extranjeros que Viven Fuera de los Estados Unidos Para determinar si tiene que presentar una declaración, incluya todo ingreso bruto que recibió en el extranjero, incluyendo todo ingreso que pueda excluir bajo la exclusión de ingreso ganado en el extranjero. File taxes online for 2012 Para información sobre las reglas de impuestos especiales que le podrían corresponder, vea la Publicación 54, Tax Guide for U. File taxes online for 2012 S. File taxes online for 2012 Citizens and Resident Aliens Abroad (Guía tributaria para ciudadanos de los Estados Unidos y residentes extranjeros que residen en el extranjero), en inglés. File taxes online for 2012 Está disponible en IRS. File taxes online for 2012 gov y casi todas las embajadas y consulados de los Estados Unidos. File taxes online for 2012 Vea Cómo Obtener Ayuda con los Impuestos , al final de esta publicación. File taxes online for 2012 Residentes de Puerto Rico Si es ciudadano estadounidense y también es residente bona fide de Puerto Rico, por lo general, debe presentar una declaración de impuestos sobre el ingreso de los Estados Unidos para todo año que cumple con los requisitos de ingreso. File taxes online for 2012 Este requisito es adicional a todo requisito legal que pueda tener de presentar una declaración de impuestos sobre el ingreso de Puerto Rico. File taxes online for 2012 Si es residente bona fide de Puerto Rico durante todo el año, el ingreso bruto en los Estados Unidos no incluye ingresos provenientes de fuentes dentro de Puerto Rico. File taxes online for 2012 Sin embargo, sí incluye todo ingreso que recibió por sus servicios como empleado de los Estados Unidos o de una agencia de los Estados Unidos. File taxes online for 2012 Si recibe ingresos provenientes de fuentes de Puerto Rico que no estén sujetos a impuestos estadounidenses, debe reducir la deducción estándar. File taxes online for 2012 Como resultado, la cantidad de ingresos que debe tener para estar obligado a presentar una declaración de impuestos sobre el ingreso de los Estados Unidos es menor que la cantidad correspondiente en la Tabla 1-1 o la Tabla 1-2. File taxes online for 2012 Para obtener más información, vea la Publicación 570, Tax Guide for Individuals With Income From U. File taxes online for 2012 S. File taxes online for 2012 Possessions (Guía tributaria para individuos con ingresos de territorios de los Estados Unidos), en inglés. File taxes online for 2012 Individuos con Ingresos Provenientes de Territorios de los Estados Unidos Si tuvo ingresos provenientes de Guam, la Comunidad de Naciones de las Islas Marianas del Norte, la Samoa Estadounidense o las Islas Vírgenes Estadounidenses, le podrían corresponder reglas especiales para determinar si debe presentar una declaración de impuestos federales estadounidenses sobre el ingreso. File taxes online for 2012 Además, tal vez tenga que presentar una declaración al gobierno de la isla en cuestión. File taxes online for 2012 Para más información, vea la Publicación 570, en inglés. File taxes online for 2012 Tabla 1-2. File taxes online for 2012 Requisitos para la Presentación de la Declaración para Dependientes en el año 2013 Vea el capítulo 3 para saber si alguien puede reclamarlo a usted como dependiente. File taxes online for 2012 Si sus padres (u otra persona) pueden reclamarlo a usted como dependiente, use esta tabla para saber si tiene que presentar una declaración. File taxes online for 2012 (Consulte la Tabla 1-3 para ver otras situaciones en las que debe presentar una declaración). File taxes online for 2012 En esta tabla, el ingreso del trabajo incluye sueldos, salarios, propinas y honorarios profesionales. File taxes online for 2012 Además incluye becas de estudios y de desarrollo profesional sujetas a impuestos. File taxes online for 2012 (Vea el tema titulado Becas de estudios y becas de desarrollo profesional, en el capítulo 12). File taxes online for 2012 El ingreso no derivado del trabajo incluye ingresos relacionados con las inversiones, como intereses tributables, dividendos ordinarios y distribuciones de ganancias de capital. File taxes online for 2012 Esto también incluye la compensación por desempleo, beneficios tributables del Seguro Social, pensiones, anualidades, cancelaciones de deudas y distribuciones de ingresos no derivados del trabajo provenientes de un fideicomiso. File taxes online for 2012 El ingreso bruto es el total del ingreso del trabajo e ingresos no derivados del trabajo. File taxes online for 2012   Dependientes solteros—¿Tenía usted 65 años de edad o más o estaba ciego? □ No. File taxes online for 2012 Debe presentar una declaración de impuestos si alguna de las siguientes situaciones le corresponde:     • Sus ingresos no derivados del trabajo eran mayores de $1,000. File taxes online for 2012     • Su ingreso del trabajo era mayor de $6,100. File taxes online for 2012     • Sus ingresos brutos eran superiores a la mayor de las siguientes cantidades:       • $1,000 o       • Su ingreso del trabajo (hasta $5,750) más $350. File taxes online for 2012 □ Sí. File taxes online for 2012 Debe presentar una declaración de impuestos si alguna de las siguientes situaciones le corresponde:     • Sus ingresos no derivados del trabajo eran mayores de $2,500 ($4,000 si tenía 65 años de edad o más y estaba ciego). File taxes online for 2012     • Su ingreso del trabajo era mayor de $7,600 ($9,100 si tenía 65 años de edad o más y estaba ciego). File taxes online for 2012     • Sus ingresos brutos eran superiores a la mayor de las siguientes cantidades:       • $2,500 ($4,000 si tenía 65 años de edad o más y estaba ciego) o       • Su ingreso del trabajo (hasta $5,750) más $1,850 ($3,350 si tenía 65 años de edad o más y estaba ciego). File taxes online for 2012 Dependientes casados —¿Tenia usted 65 años de edad o más o estaba ciego? □ No. File taxes online for 2012 Debe presentar una declaración de impuestos si alguna de las siguientes situaciones le corresponde:     • Sus ingresos no derivados del trabajo eran mayores de $1,000. File taxes online for 2012     • Su ingreso del trabajo era mayor de $6,100. File taxes online for 2012     • Su ingreso bruto era de por lo menos $5, su cónyuge presenta una declaración de impuestos por separado y detalla sus deducciones. File taxes online for 2012     • Sus ingresos brutos eran superiores a la mayor de las siguientes cantidades:       • $1,000 o       • Su ingreso del trabajo (hasta $5,750) más $350. File taxes online for 2012 □ Sí. File taxes online for 2012 Debe presentar una declaración de impuestos si alguna de las siguientes situaciones le corresponde:     • Sus ingresos no derivados del trabajo eran mayores de $2,200 ($3,400 si tenía 65 años de edad o más y estaba ciego). File taxes online for 2012     • Su ingreso del trabajo era mayor de $7,300 ($8,500 si tenía 65 años de edad o más y estaba ciego). File taxes online for 2012     • Su ingreso bruto era de por lo menos $5, su cónyuge presenta una declaración de impuestos por separado y detalla sus deducciones. File taxes online for 2012     • Sus ingresos brutos eran superiores a la mayor de las siguientes cantidades:       • $2,200 ($3,400 si tenía 65 años de edad o más y estaba ciego) o       • Su ingreso del trabajo (hasta $5,750) más $1,550 ($2,750 si tenía 65 años de edad o más y estaba ciego). File taxes online for 2012 Dependientes Si es dependiente (una persona que cumple los requisitos para ser declarada como dependiente según se indica en el capítulo 3), vea la Tabla 1-2 para determinar si debe presentar una declaración. File taxes online for 2012 También debe presentar una declaración si su situación se describe en la Tabla 1-3. File taxes online for 2012 Responsabilidad del padre o madre. File taxes online for 2012   En general, un hijo tiene el deber de presentar su propia declaración de impuestos y pagar los impuestos correspondientes. File taxes online for 2012 Si un hijo dependiente debe presentar una declaración de impuestos sobre el ingreso pero no puede presentarla, debido a la edad o por cualquier otra razón, el padre o madre, tutor u otra persona responsable por ley de ese dependiente debe presentarla de parte del hijo. File taxes online for 2012 Si el hijo no puede firmar la declaración, el padre o madre o tutor debe firmar el nombre del hijo junto a las palabras: “ By (your signature), parent for minor child. File taxes online for 2012 ” (Por (su firma), padre de un hijo menor). File taxes online for 2012 Ingresos de un hijo. File taxes online for 2012   Las cantidades que un hijo gana por prestar servicios se incluyen en el ingreso bruto de él o ella pero no en el ingreso bruto del padre o la madre. File taxes online for 2012 Esto es cierto aun si bajo las leyes locales los padres del hijo tienen derecho a los ingresos e incluso si los han recibido. File taxes online for 2012 Pero si el hijo no paga los impuestos adeudados sobre este ingreso, el padre o la madre es responsable de pagar los impuestos. File taxes online for 2012 Determinados Hijos Menores de 19 Años de Edad o Estudiantes a Tiempo Completo Si los únicos ingresos de un hijo son intereses y dividendos (incluyendo distribuciones de ganancias de capital y dividendos del Alaska Permanent Fund (Fondo Permanente de Alaska), el hijo tenía menos de 19 años de edad al finalizar el año 2013 o era estudiante a tiempo completo y tenía menos de 24 años al finalizar el año 2013, y reúne otras condiciones adicionales, el padre o la madre puede elegir la opción de incluir el ingreso del hijo en la declaración del padre o madre. File taxes online for 2012 Si los padres eligen esta opción, el hijo no tiene que presentar una declaración. File taxes online for 2012 Vea el tema Elección de los Padres de Declarar los Intereses y Dividendos del Hijo , en el capítulo 31. File taxes online for 2012 Trabajadores por Cuenta Propia Usted trabaja por cuenta propia si: Trabaja en una ocupación o negocio como dueño único, Es contratista independiente, Es socio de una sociedad colectiva o Trabaja por su cuenta de alguna otra manera. File taxes online for 2012 Además de sus actividades de negocio normales a las que se dedica a tiempo completo, el trabajo por cuenta propia puede incluir ciertos trabajos a tiempo parcial que haga en casa o además de su trabajo normal. File taxes online for 2012 Debe presentar una declaración si su ingreso bruto es por lo menos igual a la cantidad requerida para presentar la declaración de impuestos que corresponde a su estado civil para efectos de la declaración y su edad (indicada en la Tabla 1-1). File taxes online for 2012 Además, tiene que presentar el Formulario 1040 y el Anexo SE (Formulario 1040), Self-Employment Tax (Impuesto sobre el trabajo por cuenta propia), en inglés, si: Sus ingresos netos del trabajo por cuenta propia (excluyendo ingresos como empleado de una iglesia) eran $400 o más o Tenía ingresos de $108. File taxes online for 2012 28 o más por ser empleado de una iglesia. File taxes online for 2012 (Vea la Tabla 1-3). File taxes online for 2012 Use el Anexo SE (Formulario 1040) para calcular su impuesto sobre el trabajo por cuenta propia. File taxes online for 2012 El impuesto sobre el trabajo por cuenta propia es equivalente al impuesto del Seguro Social y del Medicare que se retiene del salario de un empleado. File taxes online for 2012 Para más información sobre este impuesto, vea la Publicación 334, Tax Guide for Small Business (Guía tributaria para pequeños negocios), en inglés. File taxes online for 2012 Empleados de gobiernos extranjeros o de organismos internacionales. File taxes online for 2012   Si es ciudadano de los Estados Unidos que trabaja en los Estados Unidos para un organismo internacional, un gobierno extranjero o una entidad que opera enteramente bajo un gobierno extranjero y su empleador no está obligado a retener impuestos del Seguro Social y del Medicare de su salario, deberá incluir la remuneración por servicios prestados en los Estados Unidos al calcular su ingreso neto del trabajo por cuenta propia. File taxes online for 2012 Ministros de una orden religiosa. File taxes online for 2012   Tiene que incluir el ingreso procedente de servicios prestados como ministro cuando calcule su ingreso neto del trabajo por cuenta propia, a menos que tenga una exención del impuesto sobre el trabajo por cuenta propia. File taxes online for 2012 Esto incluye a practicantes de la Ciencia Cristiana y a miembros de órdenes religiosas que no hayan tomado un voto de pobreza. File taxes online for 2012 Para más información, consulte la Publicación 517, Social Security and Other Information for Members of the Clergy and Religious Workers (Información sobre el Seguro Social y otra información para miembros del clero y trabajadores religiosos), en inglés. File taxes online for 2012 Extranjeros Su estado de extranjero residente, no residente o extranjero con doble estado de residencia determina si usted debe presentar una declaración de impuestos sobre el ingreso y cómo presentarla. File taxes online for 2012 Las reglas que se usan para determinar su estado de extranjero se explican en la Publicación 519, U. File taxes online for 2012 S. File taxes online for 2012 Tax Guide for Aliens (Guía de impuestos para extranjeros), en inglés. File taxes online for 2012 Extranjero residente. File taxes online for 2012   Si es extranjero residente durante todo el año, tiene que presentar una declaración de impuestos acatando las mismas reglas que les corresponden a los ciudadanos estadounidenses. File taxes online for 2012 Use los formularios mencionados en esta publicación. File taxes online for 2012 Extranjero no residente. File taxes online for 2012   Si es extranjero no residente, las reglas y los formularios de impuestos que le corresponden son distintos a los correspondientes a ciudadanos estadounidenses y a extranjeros residentes. File taxes online for 2012 Vea la Publicación 519 para saber si las leyes tributarias de los Estados Unidos le corresponden a usted y qué formularios debe presentar. File taxes online for 2012 Contribuyente con doble estado de residencia. File taxes online for 2012   Si es extranjero residente por una parte del año tributario y extranjero no residente por el resto del año, es contribuyente con doble estado de residencia. File taxes online for 2012 Se aplican reglas distintas para cada parte del año. File taxes online for 2012 Para información sobre contribuyentes con doble estado de residencia, vea la Publicación 519. File taxes online for 2012 Tabla 1-3. File taxes online for 2012 Otras Situaciones en las que Debe Presentar una Declaración de Impuestos para el Año 2013 Si alguna de las cuatro condiciones que se indican a continuación le corresponde, tiene que presentar la declaración para el 2013. File taxes online for 2012 1. File taxes online for 2012 Adeuda algunos impuestos especiales, incluyendo cualquiera de los siguientes:   a. File taxes online for 2012 Impuesto mínimo alternativo. File taxes online for 2012   b. File taxes online for 2012 Impuestos adicionales sobre un plan calificado, incluyendo un arreglo de ahorros para la jubilación (IRA) u otros planes con beneficios tributarios. File taxes online for 2012 Pero si está presentando una declaración sólo porque adeuda este impuesto, puede presentar por sí solo el Formulario 5329. File taxes online for 2012   c. File taxes online for 2012 Impuestos sobre el empleo de empleados domésticos. File taxes online for 2012 Pero si está presentando una declaración sólo porque adeuda este impuesto, puede presentar por sí solo el Anexo H. File taxes online for 2012   d. File taxes online for 2012 El impuesto del Seguro Social o del Medicare sobre propinas que usted no declaró a su empleador o salarios recibidos de un empleador que no retuvo dichos impuestos. File taxes online for 2012   e. File taxes online for 2012 Recuperación del crédito para compradores de vivienda por primera vez. File taxes online for 2012   f. File taxes online for 2012 Impuestos añadidos, incluyendo impuestos del Seguro Social y del Medicare o el impuesto de Jubilación de Empleados Ferroviarios (conocido como RRTA, por sus siglas en inglés), sobre propinas que no fueron recaudadas y que usted declaró a su empleador o seguro de vida colectivo e impuestos adicionales en cuentas de ahorros para gastos médicos. File taxes online for 2012   g. File taxes online for 2012 Impuestos recuperados. File taxes online for 2012 2. File taxes online for 2012 Usted (o su cónyuge si presentan una declaración conjunta) recibió distribuciones de una cuenta Archer MSA, de una cuenta Medicare Advantage MSA o de una cuenta Health Savings Account. File taxes online for 2012 3. File taxes online for 2012 Tiene ingresos netos del trabajo por cuenta propia de por lo menos $400. File taxes online for 2012 4. File taxes online for 2012 Tiene un salario de $108. File taxes online for 2012 28 o más de una iglesia o una organización calificada controlada por una iglesia que está exenta de los impuestos del Seguro Social y del Medicare del empleador. File taxes online for 2012 Quién Debe Presentar una Declaración Aunque no tenga que presentar una declaración de impuestos federales sobre el ingreso, debe presentarla para que le devuelvan dinero si alguna de las siguientes condiciones le corresponde: Le retuvieron impuestos federales o usted pagó impuesto estimado. File taxes online for 2012 Reúne los requisitos para el crédito por ingreso del trabajo. File taxes online for 2012 Vea el capítulo 36 para más información. File taxes online for 2012 Reúne los requisitos para el crédito tributario adicional por hijos. File taxes online for 2012 Vea el capítulo 34 para más información. File taxes online for 2012 Reúne los requisitos para el crédito tributario por cobertura del seguro médico. File taxes online for 2012 Vea el capítulo 37 para más información. File taxes online for 2012 Reúne los requisitos para el crédito tributario de oportunidad para los estadounidenses. File taxes online for 2012 Vea el capítulo 35 para más información. File taxes online for 2012 Reúne los requisitos para el crédito por impuestos federales sobre combustibles. File taxes online for 2012 Vea el capítulo 37 para más información. File taxes online for 2012 ¿Qué Formulario Debo Usar? Debe escoger uno de tres formularios para presentar su declaración de impuestos. File taxes online for 2012 Éstos son: el Formulario 1040EZ, el Formulario 1040A o el Formulario 1040. File taxes online for 2012 (Pero vea también el tema titulado ¿Tengo que Presentar la Declaración en Papel? , más adelante). File taxes online for 2012 Vea el tema en la sección Formulario 1040 para información sobre cuándo necesita utilizar dicho formulario. File taxes online for 2012 Formulario 1040EZ El Formulario 1040EZ es el formulario más sencillo de usar. File taxes online for 2012 Puede usar el Formulario 1040EZ si se dan todas las siguientes situaciones:    Su estado civil para efectos de la declaración es soltero o casado que presenta una declaración conjunta. File taxes online for 2012 Si fue extranjero no residente en algún momento del año 2013, su estado civil para efectos de la declaración debe ser casado que presenta la declaración conjunta. File taxes online for 2012 Usted (y su cónyuge, si es casado que presenta una declaración conjunta) tenía menos de 65 años de edad y no estaba ciego al final del año 2013. File taxes online for 2012 Si nació el 1 de enero de 1949, a usted se le considera que tiene 65 años de edad al final del año 2013. File taxes online for 2012 No declara ningún dependiente. File taxes online for 2012 Su ingreso tributable es menos de $100,000. File taxes online for 2012 Su ingreso proviene únicamente de sueldos, salarios, propinas, compensación por desempleo, dividendos del Alaska Permanent Fund (Fondo Permanente de Alaska), becas de estudios y de desarrollo profesional tributables e intereses tributables de $1,500 o menos. File taxes online for 2012 No declara ningún ajuste al ingreso, como una deducción por aportaciones hechas a una cuenta de ahorros para la jubilación (IRA, por sus siglas en inglés) o intereses sobre un préstamo de estudios. File taxes online for 2012 No reclama ningún crédito que no sea el crédito por ingreso del trabajo. File taxes online for 2012 No debe impuestos sobre el empleo de empleados domésticos sobre salarios que le pagó a un empleado doméstico. File taxes online for 2012 Si ganó propinas, se han incluido en los recuadros 5 y 7 del Formulario W-2. File taxes online for 2012 No es deudor en un caso de quiebra (conforme al capítulo 11 del Título 11 del Código de Quiebras de los Estados Unidos) declarado después del 16 de octubre de 2005. File taxes online for 2012   Debe cumplir todos estos requisitos para poder usar el Formulario 1040EZ. File taxes online for 2012 De lo contrario, debe utilizar el Formulario 1040A o el Formulario 1040. File taxes online for 2012 Cómo calcular el impuesto. File taxes online for 2012   En el Formulario 1040EZ, sólo puede usar la tabla de impuestos para calcular su impuesto sobre el ingreso. File taxes online for 2012 No puede usar el Formulario 1040EZ para declarar ningún otro impuesto. File taxes online for 2012 Formulario 1040A Si no reúne los requisitos para utilizar el Formulario 1040EZ, quizás pueda utilizar el Formulario 1040A. File taxes online for 2012 Puede usar el Formulario 1040A si se dan todas las siguientes situaciones:    Su ingreso proviene únicamente de: Salarios, sueldos y propinas. File taxes online for 2012 Intereses. File taxes online for 2012 Dividendos ordinarios (incluyendo dividendos del Alaska Permanent Fund (Fondo Permanente de Alaska)). File taxes online for 2012 Distribuciones de ganancias de capital. File taxes online for 2012 Distribuciones de cuentas IRA. File taxes online for 2012 Pensiones y anualidades. File taxes online for 2012 Compensación por desempleo. File taxes online for 2012 Beneficios tributables del Seguro Social y de la jubilación ferroviaria y Becas tributables de estudios y de desarrollo profesional. File taxes online for 2012 Si recibe una distribución de ganancias de capital que incluye una ganancia no recuperada conforme a la Sección 1250, una ganancia de la sección 1202 o una ganancia procedente de artículos coleccionables (28%), no puede usar el Formulario 1040A. File taxes online for 2012 Tiene que usar el Formulario 1040. File taxes online for 2012 Su ingreso tributable es menos de $100,000. File taxes online for 2012 Sus ajustes al ingreso se deben solamente a lo siguiente: Gastos del educador. File taxes online for 2012 Deducción de una cuenta de ahorros para la jubilación (IRA, por sus siglas en inglés). File taxes online for 2012 Deducción de intereses sobre un préstamo de estudios. File taxes online for 2012 Costo de matrícula y cuotas. File taxes online for 2012 No detalla las deducciones. File taxes online for 2012 Reclama sólo los siguientes créditos tributarios: El crédito por gastos del cuidado de menores y dependientes. File taxes online for 2012 (Vea el capítulo 32 ). File taxes online for 2012 Crédito para ancianos o personas incapacitadas. File taxes online for 2012 (Vea el capítulo 33 ). File taxes online for 2012 Los créditos tributarios por estudios. File taxes online for 2012 (Vea el capítulo 35 ). File taxes online for 2012 El crédito por aportaciones a cuentas de ahorros para la jubilación. File taxes online for 2012 (Vea el capítulo 37 ). File taxes online for 2012 El crédito tributario por hijos. File taxes online for 2012 (Vea el capítulo 34 ). File taxes online for 2012 El crédito por ingreso del trabajo. File taxes online for 2012 (Vea el capítulo 36 ). File taxes online for 2012 El crédito tributario adicional por hijos. File taxes online for 2012 (Vea el capítulo 34 ). File taxes online for 2012 No tuvo un ajuste al impuesto mínimo alternativo sobre acciones que adquirió al ejercer una opción de compra de acciones con incentivo. File taxes online for 2012 (Vea la Publicación 525, Taxable and Nontaxable Income (Ingreso tributable y no tributable), en inglés). File taxes online for 2012   También puede utilizar el Formulario 1040A si recibió del empleador beneficios para el cuidado de dependientes o si adeuda impuesto de una recuperación de un crédito por estudios o el impuesto mínimo alternativo. File taxes online for 2012   Tiene que cumplir estos requisitos mencionados anteriormente para usar el Formulario 1040A. File taxes online for 2012 De lo contrario, tiene que usar el Formulario 1040. File taxes online for 2012 Formulario 1040 Si no puede usar el Formulario 1040EZ ni el Formulario 1040A, debe usar el Formulario 1040. File taxes online for 2012 Puede usar el Formulario 1040 para declarar todos los tipos de ingresos, deducciones y créditos. File taxes online for 2012 Quizás pague menos impuestos presentando el Formulario 1040 porque puede tomar deducciones detalladas, algunos ajustes a los ingresos y créditos que no puede tomar en el Formulario 1040A ni en el Formulario 1040EZ. File taxes online for 2012 Debe usar el Formulario 1040 si le corresponde alguna de las siguientes situaciones:    Su ingreso tributable es $100,000 o más. File taxes online for 2012 Detalla sus deducciones en el Anexo A. File taxes online for 2012 Tenía ingresos que no pueden ser declarados en el Formulario 1040EZ ni en el Formulario 1040A, incluyendo intereses exentos de impuestos provenientes de bonos de actividad privada que fueron emitidos después del 7 de agosto del 1986. File taxes online for 2012 Reclama algún ajuste a los ingresos brutos que no sean los ajustes mencionados anteriormente bajo Formulario 1040A. File taxes online for 2012 En el recuadro 12 del Formulario W-2 se indican impuestos del empleado no cobrados (impuestos del Seguro Social y Medicare) sobre propinas (vea el capítulo 6 ) o sobre un seguro de vida colectivo a término (vea el capítulo 5 ). File taxes online for 2012 Recibió $20 o más en propinas en algún mes y no las declaró todas a su empleador. File taxes online for 2012 (Vea el capítulo 6 ). File taxes online for 2012 Era residente bona fide de Puerto Rico y excluye ingresos provenientes de fuentes en Puerto Rico. File taxes online for 2012 Reclama todos los créditos salvo los mencionados anteriormente bajo Formulario 1040A. File taxes online for 2012 Debe impuestos sobre uso y consumo sobre remuneraciones por acciones negociadas por oficiales de una sociedad anónima expatriada. File taxes online for 2012 Su Formulario W-2 muestra una cantidad en el recuadro 12 con el código Z. File taxes online for 2012 De su cuenta IRA, recibió una distribucion de fondos calificada de una cuenta de ahorros para gastos médicos (HSA, por sus siglas en inglés). File taxes online for 2012 Es empleado y su empleador no le retuvo los impuestos del Seguro Social ni del Medicare. File taxes online for 2012 Tiene que presentar otros formularios, tales como el Formulario 8959 o el Formulario 8960, con su declaración para declarar ciertas exclusiones, impuestos o transacciones. File taxes online for 2012 Es deudor en un caso de quiebra declarada después del 16 de octubre de 2005. File taxes online for 2012 Tiene que recuperar el crédito para compradores de vivienda por primera vez. File taxes online for 2012 Tiene ingresos brutos ajustados de más de $150,000 y tiene que reducir la cantidad de dólares de sus exenciones. File taxes online for 2012 ¿Tengo que Presentar la Declaración en Papel? Quizás pueda presentar una declaración de impuestos elecrónicamente usando el sistema IRS e-file (presentación electrónica de declaraciones de impuestos del IRS). File taxes online for 2012 Si su ingreso bruto ajustado (AGI, por sus siglas en inglés) del año 2013 es menor de cierta cantidad, tiene derecho a utilizar Free File (Presente gratis). File taxes online for 2012 Vea las instrucciones de su formulario de impuestos para saber más detalles. File taxes online for 2012 Si no reúne los requisitos para utilizar Free File, debe consultar el sitio web www. File taxes online for 2012 irs. File taxes online for 2012 gov/espanol para informarse sobre opciones económicas para presentar la declaración electrónicamente por medio de e-file o Free File Fillable Forms (Formularios de Free File Rellenables). File taxes online for 2012 E-file del IRS En la Tabla 1-4 se encuentra una lista de los beneficios de la presentación electrónica de declaraciones de impuesto e-file del IRS. File taxes online for 2012 El sistema e-file del IRS hace uso de la automatización para reemplazar la mayor parte de los pasos manuales que se necesitan para tramitar declaraciones usando papel. File taxes online for 2012 Por lo tanto, la tramitación de las declaraciones electrónicas se hace más rápidamente y con más exactitud que la de las declaraciones en papel. File taxes online for 2012 Sin embargo, como en el caso de una declaración en papel, usted tiene la responsabilidad de asegurarse de que la declaración se presente a tiempo y que la información en la misma sea exacta. File taxes online for 2012 El hecho de utilizar el sistema electrónico e-file del IRS no afecta la posibilidad de que el IRS realice una auditoría de su declaración. File taxes online for 2012 Formularios de Free File Rellenables. File taxes online for 2012   Si usted no necesita ayuda para preparar su declaración puede usar la opción de Free File Fillable Forms (Formularios Rellenables de Free-File, en inglés), para presentar su declaración. File taxes online for 2012 Estos formularios: No requieren una cantidad de ingreso en particular; por lo tanto, todos los contribuyentes pueden usarlos, Son fáciles de usar, Hacen cálculos matemáticos básicos, Solamente están disponibles en la página web IRS. File taxes online for 2012 gov, en inglés y Sólo pueden usarse para preparar su declaración del impuesto federal. File taxes online for 2012 Firmas electrónicas. File taxes online for 2012   Para hacer una presentación electrónica de la declaración, debe firmarla mediante el uso de un número de identificación personal (PIN, por sus siglas en inglés). File taxes online for 2012 Si presenta la declaración por Internet, tiene que utilizar el método de autoselección del PIN. File taxes online for 2012 Si presenta la declaración electrónicamente mediante los servicios de un preparador de impuestos, puede utilizar un PIN autoseleccionado o un PIN ingresado o generado por dicho preparador. File taxes online for 2012 PIN autoseleccionado. File taxes online for 2012   El método de autoselección del PIN le permite crear uno propio. File taxes online for 2012 Si presenta una declaración conjunta, usted y su cónyuge, cada uno tendrá que crear un PIN y usarlo como firma electrónica. File taxes online for 2012   Un PIN es cualquier combinación de 5 dígitos que escoja, excluyendo cinco ceros. File taxes online for 2012 Si usa un número de identificación personal no habrá nada que firmar y nada para enviar por correo —ni siquiera sus Formularios W-2. File taxes online for 2012   Para verificar su identidad, se le pedirá que indique la cantidad de su ingreso bruto ajustado que presentó originalmente en su declaración de impuestos del año 2012, si es aplicable. File taxes online for 2012 No use su ingreso bruto ajustado de una declaración enmendada (el Formulario 1040X, en inglés), o la corrección de un error matemático hecha por el IRS. File taxes online for 2012 El ingreso bruto ajustado es la suma que aparece en la línea 38 del Formulario 1040, la línea 22 del Formulario 1040A y en la línea 4 del Formulario 1040EZ, todos del año 2012. File taxes online for 2012 Si usted no tiene la información de su declaración de impuestos para el año 2012, puede pedir de forma rápida un transunto (transcripción) usando el sistema automatizado de servicio. File taxes online for 2012 Visite IRS. File taxes online for 2012 gov/espanol y seleccione Ordenar Transcripción. File taxes online for 2012 La solicitud aparece en inglés pero puede acceder a la versión en español seleccionando “En Español” en la parte superior de la página. File taxes online for 2012 Llame al 1-800-908-9946 para recibir un trasunto de su declaración gratis. File taxes online for 2012 (Si presentó la declaración de impuestos por vía electrónica el año pasado, puede usar su PIN del año anterior para demostrar su identidad, en vez de su ingreso bruto ajustado del año anterior. File taxes online for 2012 El PIN del año anterior es el PIN de cinco dígitos que utilizó para firmar su declaración de impuestos de 2012). File taxes online for 2012 También se le pedirá que indique su fecha de nacimiento. File taxes online for 2012 Tabla 1-4. File taxes online for 2012 Beneficios del sistema e-file del IRS • Las opciones gratuitas para la presentación de la declaración (Free File) permiten a los contribuyentes calificados preparar y presentar electrónicamente su declaración de impuestos gratis. File taxes online for 2012 • Free File está disponible en inglés y español. File taxes online for 2012 • Free File está disponible por Internet las 24 horas del día, los 7 días de la semana. File taxes online for 2012 • Reciba su reembolso más rápido cuando presenta la declaración electrónicamente, con el uso del Depósito Directo. File taxes online for 2012 • Firme electrónicamente con su PIN seguro y autoseleccionado y presente su declaración sin usar papel. File taxes online for 2012 • Reciba un acuse de recibo como prueba de que el IRS ha recibido y aceptado su declaración de impuestos. File taxes online for 2012 • Si adeuda impuestos, puede presentar la declaración electrónicamente y pagar electrónicamente por Internet o a través del teléfono utilizando su cuenta bancaria o su tarjeta de crédito o débito. File taxes online for 2012 Puede también presentar una declaración por adelantado y pagar el monto debido para la fecha de vencimiento de la misma. File taxes online for 2012 • Ahorre tiempo al presentar juntas electrónicamente las declaraciones de impuestos federales y estatales. File taxes online for 2012 • Las computadoras del IRS revisan la declaración rápida y automáticamente para ver si hay errores o si falta alguna información. File taxes online for 2012 • Proteja el medio ambiente, utilice menos papel y ahorre el dinero de los contribuyentes —la tramitación de una declaración presentada electrónicamente cuesta menos que la de una declaración en papel. File taxes online for 2012 No puede usar el método de autoselección del PIN si presenta la declaración por primera vez y es menor de 16 años al finalizar el año 2013. File taxes online for 2012 Si no puede localizar su ingreso bruto ajustado o el PIN del año anterior visite IRS. File taxes online for 2012 gov/espanol y escriba en la caja de búsqueda Solicitud de PIN de Presentación Electrónica. File taxes online for 2012 O puede llamar al 1-866-704-7388. File taxes online for 2012 PIN del preparador de impuestos. File taxes online for 2012   El método del PIN del preparador de impuestos le permite autorizar a su especialista en impuestos a ingresar o generar el PIN de usted. File taxes online for 2012 Dicho preparador de impuestos puede darle más información sobre este asunto. File taxes online for 2012 Formulario 8453(SP) (o Formulario 8453, en inglés). File taxes online for 2012   Debe enviar un Formulario 8453(SP) (o Formulario 8453) en papel si tiene que adjuntar ciertos formularios u otros documentos que no pueden presentarse electrónicamente. File taxes online for 2012 Para más detalles vea el Formulario 8453(SP) o el Formulario 8453, en inglés. File taxes online for 2012 Para más detalles, visite la página web del IRS, www. File taxes online for 2012 irs. File taxes online for 2012 gov/efile y pulse sobre el tema “ Individuals ” (Personas físicas), en inglés. File taxes online for 2012 PIN de Protección de Identidad. File taxes online for 2012   Si el IRS le provee un número personal de protección de identidad (PIN, por sus siglas en inglés) debido a que fue víctima de robo de identidad, anote éste en los espacios indicados en el formulario de impuestos. File taxes online for 2012 Si el IRS no le ha provisto este tipo de número, deje los espacios en blanco. File taxes online for 2012 Para más información, consulte las Instrucciones del Formulario 1040A o el Formulario 1040. File taxes online for 2012 Poder legal. File taxes online for 2012   Si un agente firma la declaración por usted, se debe presentar un poder legal (POA, por sus siglas en inglés). File taxes online for 2012 Adjunte el poder legal al Formulario 8453(SP) (o al Formulario 8453) y preséntelo consultando las instrucciones de dicho formulario. File taxes online for 2012 Vea Firmas , más adelante, para más información sobre los poderes legales. File taxes online for 2012 Declaraciones estatales. File taxes online for 2012   En la mayoría de los estados, puede presentar electrónicamente una declaración de impuestos del estado simultáneamente con su declaración del impuesto federal. File taxes online for 2012 Para más información, póngase en contacto con su oficina local del IRS, agencia estatal de impuestos, un preparador profesional de impuestos o visite el sitio web del IRS,  www. File taxes online for 2012 irs. File taxes online for 2012 gov/efile, en inglés. File taxes online for 2012 Reembolsos. File taxes online for 2012   Puede recibir un cheque de reembolso por correo o puede pedir que su reembolso se deposite directamente en su cuenta corriente o de ahorros o dividirlo entre dos o tres cuentas. File taxes online for 2012 Con el sistema e-file, su reembolso será expedido más pronto que si presenta la declaración en papel. File taxes online for 2012   Igualmente como si presentara una declaración en papel, es probable que no obtenga su reembolso completo si adeuda ciertas cantidades atrasadas o vencidas, tales como cantidades adeudadas en concepto de impuesto sobre el ingreso federal, impuesto sobre el ingreso estatal, deudas estatales de compensación por desempleo, manutención de un menor, manutención del cónyuge o ciertas deudas federales no relacionadas con los impuestos, como los préstamos para estudios. File taxes online for 2012 Vea el tema Ajuste por deudas bajo Reembolsos, más adelante. File taxes online for 2012 Averiguación del estado de reembolsos. File taxes online for 2012   Por lo general, encontrará información disponible sobre su declaración dentro de las 24 horas después de que el IRS reciba su declaración presentada electrónicamente. File taxes online for 2012 Vea Información sobre Reembolsos , más adelante. File taxes online for 2012 Cantidad adeudada. File taxes online for 2012   Para evitar multas e intereses por no pagar sus impuestos a tiempo, debe pagarlos en su totalidad a más tardar el 15 de abril de 2014. File taxes online for 2012 Vea Cómo Pagar , más adelante, para más información sobre cómo pagar la cantidad que adeuda. File taxes online for 2012 Uso de una Computadora Personal Puede presentar su declaración de impuestos de manera rápida, fácil y conveniente usando su computadora personal. File taxes online for 2012 Una computadora con acceso al Internet y un programa comercial para la preparación de impuestos es todo lo que necesita. File taxes online for 2012 Lo mejor de todo es que puede presentar su declaración de impuestos usando el sistema electrónico e-file cómodamente desde su casa 24 horas al día, 7 días a la semana. File taxes online for 2012 Los programas comerciales de computadora para la preparación de impuestos aprobados por el IRS están disponibles para su uso en Internet, para ser descargados por Internet y en varias tiendas. File taxes online for 2012 Para información, visite www. File taxes online for 2012 irs. File taxes online for 2012 gov/efile, en inglés. File taxes online for 2012   A Través de su Empleador e Instituciones Financieras Algunos negocios les ofrecen a sus empleados, miembros o clientes la oportunidad de presentar sus declaraciones gratuitamente por medio del sistema e-file. File taxes online for 2012 Otros cobran por este servicio. File taxes online for 2012 Pregúntele a su empleador o a su institución financiera si ofrecen el uso del sistema e-file del IRS como beneficio para empleados, miembros o clientes. File taxes online for 2012 Ayuda Gratuita con la Preparación de la Declaración de Impuestos Existe ayuda gratuita para la preparación de la declaración de impuestos en todo el país con voluntarios capacitados por el IRS. File taxes online for 2012 El programa Volunteer Income Tax Assistance (Programa de Asesoramiento Voluntario al Contribuyente del Impuesto sobre el Ingreso, o VITA, por sus siglas en inglés) está diseñado para ayudar a los contribuyentes de bajos y medios recursos y el programa Tax Counseling for the Elderly (Programa de Asesoramiento para las Personas Mayores o TCE, por sus siglas en inglés) está diseñado para ayudar a los contribuyentes de 60 años de edad o más con su declaración de impuestos. File taxes online for 2012 En muchas de estas oficinas VITA usted puede presentar la declaración electrónicamente gratis y todos los voluntarios le informarán sobre los créditos y deducciones a los que quizás tenga derecho. File taxes online for 2012 Para ubicar un centro de ayuda cerca de usted, llame al 1-800-906-9887. File taxes online for 2012 O para encontrar el sitio de ayuda del AARP TaxAide (Programa de Ayuda Tributaria de la Asociación Estadounidense de Personas Jubiladas o http://www. File taxes online for 2012 aarp. File taxes online for 2012 org/taxaide AARP, por sus siglas en inglés) más cercano a usted, visite el sitio web de la AARP, www. File taxes online for 2012 aarp. File taxes online for 2012 org/taxaide o llame al 1-888-227-7669. File taxes online for 2012 Para más información sobre estos programas, visite el sitio web IRS. File taxes online for 2012 gov e ingrese la palabra clave “ VITA ” en la casilla Search (Buscar). File taxes online for 2012 Uso de un Preparador Profesional de Impuestos Muchos profesionales de impuestos presentan declaraciones electrónicamente de parte de sus clientes. File taxes online for 2012 Usted puede ingresar personalmente su PIN o completar el Formulario 8879(SP), Autorización de Firma para Presentar la Declaración por medio del IRS E-file (o el Formulario 8879, en inglés), para autorizar a un preparador profesional de impuestos para que ingrese su número de identificación personal en su declaración de impuestos. File taxes online for 2012 Nota: Un profesional de impuestos le puede cobrar un cargo por presentar la declaración por medio del sistema electrónico e-file del IRS. File taxes online for 2012 El cargo puede variar dependiendo del profesional y de los servicios específicos que solicite. File taxes online for 2012 ¿Cuándo Tengo que Presentar la Declaración? El 15 de abril de 2014 es la fecha de vencimiento para presentar la declaración de impuestos sobre el ingreso para el año 2013 si usa un año calendario. File taxes online for 2012 Para una vista rápida de las fechas de vencimiento para la presentación de una declaración con o sin prórroga (la cual se explica más adelante), vea la Tabla 1-5 . File taxes online for 2012 Tabla 1-5. File taxes online for 2012 Cuándo Presentar la Declaración del Año 2013 Para ciudadanos estadounidenses y residentes que declaren impuestos basándose en el año calendario. File taxes online for 2012   Para la Mayoría de los Contribuyentes  Para Ciertos Contribuyentes Fuera de los Estados Unidos No se solicita una prórroga El 15 de abril de 2014 El 16 de junio de 2014 Prórroga automática El 15 de octubre de 2014 El 15 de octubre de 2014 Si usa un año fiscal (un año que termina en el último día de cualquier mes excepto diciembre o un año de 52-53 semanas), su declaración de impuestos sobre el ingreso debe ser presentada a más tardar el día 15 del cuarto mes después del cierre del año fiscal. File taxes online for 2012 Cuando la fecha de vencimiento para hacer alguna actividad relacionada con los impuestos como presentar una declaración, pagar impuestos, etc. File taxes online for 2012 —cae un sábado, domingo o día feriado oficial, la fecha de vencimiento se retrasa hasta el siguiente día laborable. File taxes online for 2012 Presentación de la declaración en papel a tiempo. File taxes online for 2012   La declaración de impuestos en papel se considera presentada a tiempo si se envía en un sobre con la dirección correcta, suficientes sellos (estampillas) y una fecha de matasellos que sea, a más tardar, la fecha de vencimiento para la presentación de la declaración. File taxes online for 2012 Si envía una declaración por correo registrado, la fecha de registro es la fecha del matasellos. File taxes online for 2012 El registro es prueba de que la declaración fue entregada. File taxes online for 2012 Si envía una declaración por correo certificado y tiene el recibo con el matasellos marcado por un empleado de correos, la fecha sobre el recibo es la fecha del matasellos. File taxes online for 2012 El recibo del correo certificado con el matasellos demuestra que la declaración ha sido entregada. File taxes online for 2012 Servicios de entrega privados. File taxes online for 2012   Si usa un servicio privado designado por el IRS para enviar su declaración de impuestos, la fecha del matasellos es normalmente la fecha que el servicio de entrega privado registra en su base de datos o marca en la etiqueta de envío. File taxes online for 2012 El servicio de entrega privado puede decirle cómo obtener prueba escrita de esta fecha. File taxes online for 2012   Si usa un servicio de entrega privado designado por el IRS, para conocer la dirección del IRS, visite www. File taxes online for 2012 irs. File taxes online for 2012 gov y anote en la caja de búsqueda “ private delivery service ” (servicio de entrega privado). File taxes online for 2012   Los siguientes están designados como servicios de entrega privados: DHL Express (DHL): Same Day Service. File taxes online for 2012 Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2Day, FedEx International Priority y FedEx International First. File taxes online for 2012 United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. File taxes online for 2012 M. File taxes online for 2012 , UPS Worldwide Express Plus y UPS Worldwide Express. File taxes online for 2012 Declaraciones electrónicas presentadas a tiempo. File taxes online for 2012   Si usa el sistema e-file del IRS, su declaración se considera presentada a tiempo si el transmisor electrónico autorizado de declaraciones matasella la transmisión a más tardar en la fecha de vencimiento. File taxes online for 2012 Un transmisor electrónico autorizado de declaraciones es un participante del programa e-file del IRS que transmite información sobre la declaración de impuestos por medios electrónicos directamente al IRS. File taxes online for 2012   El matasellos electrónico es un registro de cuándo recibe el transmisor electrónico autorizado en su sistema la transmisión de la declaración presentada electrónicamente. File taxes online for 2012 La fecha y hora de la zona donde se presenta la declaración electrónica es lo que determina si la declaración electrónica se entregó a tiempo. File taxes online for 2012 Presentación de la declaración fuera de plazo. File taxes online for 2012   Si no presenta su declaración de impuestos en la fecha debida, quizás tenga que pagar una multa e intereses por no cumplir el requisito de presentación de la declaración. File taxes online for 2012 Para más información, vea Multas , más adelante. File taxes online for 2012 Vea también Intereses bajo Cantidad que Adeuda. File taxes online for 2012   Si le deben un reembolso pero no presentó una declaración de impuestos, generalmente debe presentarla dentro de los 3 años a partir de la fecha límite en que la declaración debía haber sido presentada (incluyendo prórrogas) para obtener ese reembolso. File taxes online for 2012 Extranjero no residente. File taxes online for 2012    Si es extranjero no residente y gana un salario sujeto a la retención de impuestos sobre los ingresos de los Estados Unidos, su declaración de impuestos sobre el ingreso del año 2013 (Formulario 1040NR o Formulario 1040NR-EZ) vence: El 15 de abril de 2014, si se basa en un año calendario o El día 15 del cuarto mes después del final de su año fiscal si se basa en un año fiscal. File taxes online for 2012   Si no gana un salario sujeto a la retención de impuestos federales sobre el ingreso, su declaración vence: El 16 de junio de 2014, si se basa en un año calendario o El día 15 del sexto mes después del final de su año fiscal, si se basa en un año fiscal. File taxes online for 2012 Vea la Publicación 519, en inglés, para más información sobre la presentación de la declaración de impuestos. File taxes online for 2012 Declaración de los impuestos para un fallecido. File taxes online for 2012   Si debe presentar una declaración final para un contribuyente que murió durante el año (un fallecido), la declaración se debe entregar para el día 15 del cuarto mes después del final del año tributario habitual del contribuyente fallecido. File taxes online for 2012 Vea la Publicación 559, en inglés. File taxes online for 2012 Prórrogas del Plazo para Presentar la Declaración de Impuestos Quizás pueda obtener una prórroga del plazo para presentar la declaración de impuestos. File taxes online for 2012 Hay tres tipos de situaciones en que quizás pueda obtener una prórroga: Prórroga automática, Se encuentra fuera de los Estados Unidos o Está prestando servicio en una zona de combate. File taxes online for 2012 Prórroga Automática Si no puede presentar su declaración de impuestos del año 2013 para la fecha de vencimiento del plazo, quizás pueda conseguir una prórroga automática de 6 meses para presentar su declaración de impuestos. File taxes online for 2012 Ejemplo. File taxes online for 2012 Si su declaración debe presentarse antes del 15 de abril de 2014, tendrá hasta el 15 de octubre de 2014 para presentarla. File taxes online for 2012 Si no paga los impuestos que adeuda para la fecha límite regular (normalmente, el 15 de abril), adeudará también intereses. File taxes online for 2012 Además, podría verse obligado a pagar multas, como se le indica más adelante. File taxes online for 2012 Cómo obtener una prórroga automática. File taxes online for 2012   Puede obtener una prórroga automática: Usando el sistema e-file del IRS (para presentar electrónicamente la declaración de impuestos) o Presentando un formulario en papel. File taxes online for 2012 Opciones del sistema e-file. File taxes online for 2012   Hay dos maneras de usar el sistema e-file para obtener una prórroga de tiempo para presentar la declaración. File taxes online for 2012 Complete el Formulario 4868(SP), Solicitud de Prórroga Automática para Presentar la Declaración del Impuesto sobre el Ingreso Personal de los Estados Unidos (o el Formulario 4868, en inglés), para usarlo como hoja de trabajo. File taxes online for 2012 Si cree que es posible que deba impuestos cuando presente su declaración, use la Parte II del formulario para calcular la cantidad a pagar. File taxes online for 2012 Si envía el Formulario 4868(SP) (o el Formulario 4868, en inglés) al IRS por medio del sistema electrónico e-file, no tiene que enviar un Formulario 4868(SP) (o Formulario 4868, en inglés) en papel. File taxes online for 2012 Uso del sistema e-file con su computadora personal o un preparador profesional de impuestos. File taxes online for 2012    Puede usar un programa para la preparación de impuestos en su computadora personal o con la ayuda de un preparador profesional de impuestos para presentar el Formulario 4868(SP) (o el Formulario 4868, en inglés) electrónicamente. File taxes online for 2012 Tendrá que proveer cierta información de su declaración de impuestos del año 2012. File taxes online for 2012 Si desea hacer un pago mediante una transferencia directa de su cuenta bancaria, vea Pago electrónico , bajo Cómo Pagar, más adelante en este capítulo. File taxes online for 2012 Sistema e-file y pago con tarjeta de crédito o débito, o a través de una transferencia directa de su cuenta bancaria. File taxes online for 2012   Puede obtener una prórroga pagando la totalidad o parte del impuesto estimado adeudado usando su tarjeta de crédito o débito, o a través de una transferencia directa de su cuenta bancaria. File taxes online for 2012 Puede hacer esto por teléfono o Internet. File taxes online for 2012 No se presenta el Formulario 4868(SP) (ni el Formulario 4868, en inglés). File taxes online for 2012 Vea Pago electrónico , bajo Cómo Pagar, más adelante en este capítulo. File taxes online for 2012 Presentación del Formulario 4868(SP) (o Formulario 4868) en papel. File taxes online for 2012   Puede obtener una prórroga para la presentación de la declaración usando el Formulario 4868(SP) (o Formulario 4868, en inglés) en papel. File taxes online for 2012 Envíelo a la dirección indicada en las instrucciones del formulario. File taxes online for 2012   Si quiere hacer un pago con este formulario, haga un cheque o giro pagadero al “United States Treasury” . File taxes online for 2012 Escriba su número de Seguro Social, su número de teléfono durante el día y “2013 Form 4868(SP)” (o “2013 Form 4868” ) en el cheque o giro. File taxes online for 2012 Cuándo presentar la declaración de impuestos. File taxes online for 2012   Debe solicitar la prórroga automática a más tardar en la fecha límite de entrega de su declaración. File taxes online for 2012 Puede presentar la declaración de impuestos en cualquier momento antes de que termine la prórroga de 6 meses. File taxes online for 2012 Cuando presente la declaración de impuestos. File taxes online for 2012   Anote todo pago que haya hecho en relación con la prórroga de tiempo para presentar su declaración de impuestos en la línea 68 del Formulario 1040. File taxes online for 2012 Si presenta la declaración usando el Formulario 1040EZ o el Formulario 1040A, incluya ese pago en el pago total en la línea 9 del Formulario 1040EZ o en la línea 41 del Formulario 1040A. File taxes online for 2012 Escriba también “Form 4868(SP)” (o “Form 4868” ) y la cantidad pagada en el espacio a la izquierda de la línea 9 o de la línea 41. File taxes online for 2012 Individuos/Personas Físicas Fuera de los Estados Unidos Se permite una prórroga automática de 2 meses, sin presentar el Formulario 4868(SP) (o el Formulario 4868), (hasta el 16 de junio de 2014, si utiliza un año calendario) para pre