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Filing state taxes online Publication 596SP - Introductory Material Table of Contents Acontecimientos Futuros ¿Qué es el Crédito por Ingreso del Trabajo (EIC)? ¿Puedo Reclamar el Crédito por Ingreso del Trabajo (EIC)? ¿Necesito esta Publicación? ¿Hay que Tener un Hijo para Tener Derecho al Crédito por Ingreso del Trabajo (EIC)? ¿Cómo Calculo la Cantidad del Crédito por Ingreso del Trabajo (EIC)? ¿Cómo Puedo Encontrar Rápidamente Información Específica? ¿Hay Ayuda Disponible en Internet? Qué Hay de Nuevo para el año 2013 Recordatorios Acontecimientos Futuros Para la información más actualizada sobre los acontecimientos que afectan la Publicación 596(SP), tales como legislación promulgada después de su publicación, visite www. Filing state taxes online irs. Filing state taxes online gov/pub596sp, en inglés. Filing state taxes online ¿Qué es el Crédito por Ingreso del Trabajo (EIC)? El crédito por ingreso del trabajo (EIC, por sus siglas en inglés) es un crédito tributario para aquellas personas que trabajan y que reciben ingreso del trabajo inferior a $51,567. Filing state taxes online Un crédito tributario significa que va a tener más dinero disponible porque reduce la cantidad de impuesto a pagar. Filing state taxes online El crédito por ingreso del trabajo (EIC) también podría proporcionarle un reembolso. Filing state taxes online ¿Puedo Reclamar el Crédito por Ingreso del Trabajo (EIC)? Para tener derecho al crédito por ingreso del trabajo (EIC), tiene que cumplir determinados requisitos. Filing state taxes online Dichos requisitos se resumen en la Tabla 1. Filing state taxes online Tabla 1. Filing state taxes online Síntesis del Crédito por Ingreso del Trabajo Primero, tiene que cumplir todos los requisitos de esta columna. Filing state taxes online Segundo, tiene que cumplir todos los requisitos de una de estas columnas, la que le corresponda. Filing state taxes online Tercero, tiene que cumplir el requisito de esta columna. Filing state taxes online Capítulo 1. Filing state taxes online  Requisitos para Todos Capítulo 2. Filing state taxes online  Requisitos que Tiene que Cumplir si Tiene un Hijo Calificado Capítulo 3. Filing state taxes online  Requisitos que Tiene que Cumplir si no Tiene un Hijo Calificado Capítulo 4. Filing state taxes online  Calcular y Reclamar el Crédito por Ingreso del Trabajo (EIC) 1. Filing state taxes online Tiene que tener  ingresos brutos ajustados (AGI, por sus siglas en inglés) inferiores a:  • $46,227 ($51,567 para casados que presentan una declaración conjunta) si tiene tres o más hijos calificados,  • $43,038 ($48,378 para casados que presentan una declaración conjunta) si tiene dos hijos calificados,  • $37,870 ($43,210 para casados que presentan una declaración conjunta) si tiene un hijo calificado o  • $14,340 ($19,680 para casados que presentan una declaración conjunta) si no tiene un hijo calificado. Filing state taxes online 2. Filing state taxes online Tiene que tener un número de Seguro Social válido. Filing state taxes online   3. Filing state taxes online Su estado civil para efectos de la declaración no puede ser  “casado que presenta la declaración por separado”. Filing state taxes online   4. Filing state taxes online Tiene que ser ciudadano de los Estados Unidos o extranjero residente durante todo el año. Filing state taxes online   5. Filing state taxes online No puede presentar el Formulario 2555 ni el Formulario 2555-EZ (relacionado con el ingreso del trabajo en el extranjero). Filing state taxes online   6. Filing state taxes online Sus ingresos procedentes de inversiones tienen que ser de $3,300 o menos. Filing state taxes online    7. Filing state taxes online Tiene que haber recibido ingreso del trabajo. Filing state taxes online 8. Filing state taxes online Su hijo tiene que cumplir los requisitos de parentesco, edad, residencia y de declaración conjunta. Filing state taxes online   9. Filing state taxes online Soló una persona puede utilizar su hijo calificado para fines de reclamar el crédito por ingreso del trabajo (EIC). Filing state taxes online   10. Filing state taxes online Usted no puede ser el hijo calificado de otra persona. Filing state taxes online 11. Filing state taxes online Tiene que tener por lo menos 25 años de edad pero menos de 65 años de edad. Filing state taxes online   12. Filing state taxes online Usted no puede ser dependiente de otra persona. Filing state taxes online   13. Filing state taxes online Usted no puede ser el hijo calificado de otra persona. Filing state taxes online   14. Filing state taxes online Tiene que haber vivido en los Estados Unidos durante más de la mitad del año. Filing state taxes online 15. Filing state taxes online Tiene que tener ingresos del trabajo inferiores a:  • $46,227 ($51,567 para casados que presentan una declaración conjunta) si tiene tres o más hijos calificados,  • $43,038 ($48,378 para casados que presentan una declaración conjunta) si tiene dos hijos calificados,  • $37,870 ($43,210 para casados que presentan una declaración conjunta) si tiene un hijo calificado o  • $14,340 ($19,680 para casados que presentan una declaración conjunta) si no tiene un hijo calificado. Filing state taxes online ¿Necesito esta Publicación? Algunas personas que presenten el Formulario 1040 tienen que usar la Hoja de Trabajo 1 de esta publicación, en vez de consultar el Paso 2 de las instrucciones para el Formulario 1040, para determinar si pueden reclamar el crédito por ingreso del trabajo (EIC). Filing state taxes online Usted se encuentra en esta categoría si alguna de las siguientes situaciones le corresponde para el año 2013. Filing state taxes online Presenta el Anexo E (Formulario 1040). Filing state taxes online Declara ingresos provenientes del alquiler de bienes inmuebles/muebles que no son utilizados en un oficio o negocio. Filing state taxes online Declara ingresos en la línea 21 del Formulario 1040 que provienen del Formulario 8814 (relacionados con la elección de declarar los intereses y dividendos recibidos por un hijo). Filing state taxes online Declara una cantidad en la línea 13 del Formulario 1040 que incluye una cantidad del Formulario 4797. Filing state taxes online Si ninguna de las situaciones que aparecen anteriormente le corresponde, las instrucciones del formulario de impuestos contienen toda la información que necesita para saber si puede reclamar el crédito por ingreso del trabajo (EIC) y para calcular la cantidad del mismo. Filing state taxes online No necesita esta publicación, pero puede leerla para saber si puede reclamar el crédito por ingreso del trabajo (EIC) y para aprender más sobre este crédito. Filing state taxes online ¿Hay que Tener un Hijo para Tener Derecho al Crédito por Ingreso del Trabajo (EIC)? No. Filing state taxes online Puede reunir los requisitos del crédito por ingreso del trabajo (EIC) aunque no tenga un hijo calificado si usted tiene como mínimo 25 años de edad pero menos de 65 años y tiene ingresos del trabajo inferiores a $14,340 ($19,680 si es casado que presenta una declaración conjunta). Filing state taxes online Vea el capítulo 3 para información adicional. Filing state taxes online ¿Cómo Calculo la Cantidad del Crédito por Ingreso del Trabajo (EIC)? Si puede reclamar el crédito por ingreso del trabajo (EIC), tiene la opción de solicitar que el IRS le calcule la cantidad del crédito o puede calcularlo usted mismo. Filing state taxes online Para calcularlo usted mismo, puede llenar la hoja de trabajo que se encuentra en las instrucciones del formulario que presente. Filing state taxes online Para saber cómo solicitar que el IRS le calcule la cantidad del crédito, vea el capítulo 4. Filing state taxes online ¿Cómo Puedo Encontrar Rápidamente Información Específica? Puede utilizar el índice para buscar información específica. Filing state taxes online En la mayoría de los casos, el índice hace referencia a títulos, tablas u hojas de trabajo. Filing state taxes online ¿Hay Ayuda Disponible en Internet? Sí. Filing state taxes online Puede utilizar el Asistente EITC en el sitio web www. Filing state taxes online irs. Filing state taxes online gov/espanol para saber si tiene derecho al crédito. Filing state taxes online El Asistente EITC está disponible en español y en inglés. Filing state taxes online Qué Hay de Nuevo para el año 2013 La cantidad de ingresos del trabajo ha aumentado. Filing state taxes online La cantidad máxima de ingresos que usted puede ganar y aún obtener el crédito ha aumentado. Filing state taxes online Tal vez pueda reclamar el crédito si: Tiene tres o más hijos calificados y gana menos de $46,227 ($51,567 si es casado que presenta una declaración conjunta), Tiene dos hijos calificados y gana menos de $43,038 ($48,378 si es casado que presenta una declaración conjunta), Tiene un hijo calificado y gana menos de $37,870 ($43,210 si es casado que presenta una declaración conjunta) o No tiene un hijo calificado y gana menos de $14,340 ($19,680 si es casado que presenta una declaración conjunta). Filing state taxes online Además, tiene que tener ingresos brutos ajustados inferiores a la cantidad que le corresponda de la lista anterior. Filing state taxes online Para más información, vea los Requisitos 1 y 15. Filing state taxes online La cantidad de ingresos de inversiones ha aumentado. Filing state taxes online La cantidad máxima de ingresos de inversiones que usted puede ganar y aún obtener el crédito ha aumentado a $3,300. Filing state taxes online Vea el Requisito 6 —Tiene que tener ingresos de inversiones de $3,300 o menos . Filing state taxes online Recordatorios Aumento del crédito por ingreso del trabajo (EIC) en ciertas declaraciones conjuntas. Filing state taxes online  Una persona casada que presente una declaración conjunta podría recibir un crédito mayor que el que recibe otra persona que tenga los mismos ingresos pero con un estado civil diferente para efectos de la declaración. Filing state taxes online Por lo tanto, la Tabla del Crédito por Ingreso del Trabajo (EIC) tiene columnas distintas para las personas casadas que presenten una declaración conjunta que para los demás. Filing state taxes online Cuando busque su crédito por ingreso del trabajo en la Tabla del Crédito por Ingreso del Trabajo (EIC), asegúrese de usar la columna correcta para su estado civil para efectos de la declaración y el número de hijos que tenga. Filing state taxes online El crédito por ingreso del trabajo (EIC) no afecta ciertos pagos de bienestar social. Filing state taxes online  Todo reembolso que reciba por el crédito por ingreso del trabajo (EIC) no se considera ingreso al determinar si usted u otra persona tiene derecho a recibir beneficios de los programas de asistencia social que se indican a continuación, ni al determinar la cantidad que usted u otra persona puede recibir de algún programa federal, o algún programa estatal o local que recibe todo o parte de sus fondos de fuentes federales. Filing state taxes online Tales programas incluyen los siguientes: Asistencia Temporal para Familias Necesitadas (TANF, por sus siglas en inglés). Filing state taxes online Seguro Medicaid. Filing state taxes online Seguridad de Ingreso Suplementario (SSI, por sus siglas en inglés). Filing state taxes online Programas de Asistencia Suplementaria de Alimentación (SNAP, por sus siglas en inglés) (cupones para alimentos). Filing state taxes online Viviendas para personas de bajos ingresos. Filing state taxes online Además, cuando determine la elegibilidad, el reembolso no podrá ser contado como una fuente de ingresos, durante por lo menos 12 meses después que usted lo reciba. Filing state taxes online Hable con el coordinador de beneficios local para averiguar si su reembolso afectará sus beneficios. Filing state taxes online No se olvide del crédito estatal. Filing state taxes online  Si reúne los requisitos para reclamar el crédito por ingreso del trabajo (EIC) en la declaración de impuestos federales sobre los ingresos, podría tener también derecho a reclamar un crédito parecido en la declaración de impuestos estatales o locales sobre los ingresos. Filing state taxes online Para ver una lista de estados que ofrecen el crédito estatal por ingreso del trabajo, visite www. Filing state taxes online irs. Filing state taxes online gov/eitc. Filing state taxes online En caso de que el IRS cuestione el crédito por ingreso del trabajo (EIC). Filing state taxes online  El IRS puede pedirle que entregue documentos para comprobar que usted tiene derecho al crédito por ingreso del trabajo (EIC). Filing state taxes online Le informaremos cuáles documentos debe enviarnos. Filing state taxes online Éstos pueden incluir actas de nacimiento, expedientes académicos, expedientes médicos, etc. Filing state taxes online El proceso para determinar su derecho al crédito demorará su reembolso. Filing state taxes online Fotografías de niños desaparecidos. Filing state taxes online  El IRS se complace en colaborar con el Centro Nacional de Niños Desaparecidos y Explotados (National Center for Missing and Exploited Children). Filing state taxes online Esta publicación puede contener fotografías de niños desaparecidos seleccionadas por el Centro en páginas que de otra manera estarían en blanco. Filing state taxes online Usted puede ayudar a que estos niños regresen a su hogar si al mirar sus fotografías los identifica y llama gratis al 1-800-THE-LOST (1-800-843-5678). Filing state taxes online Comentarios y sugerencias. Filing state taxes online  Agradeceremos sus comentarios acerca de esta publicación, así como sus sugerencias para ediciones futuras. Filing state taxes online Nos puede escribir a la dirección siguiente:  Internal Revenue Service Tax Forms and Publications 1111 Constitution Ave. Filing state taxes online NW, IR-6526 Washington, DC 20224 Contestamos muchas cartas por teléfono. Filing state taxes online Por lo tanto, sería útil que incluyera en la correspondencia su número de teléfono, con el código de área, para llamar durante el día. Filing state taxes online Usted nos puede enviar comentarios desde la página web en www. Filing state taxes online irs. Filing state taxes online gov/formspubs, en inglés. Filing state taxes online Pulse sobre “More Information,” (Más información) y seleccionando “Give us feedback. Filing state taxes online ” (Proveer comentarios). Filing state taxes online Aunque no podemos contestar individualmente cada comentario, agradecemos sus comentarios y sugerencias y los tendremos en cuenta para ediciones futuras de nuestros productos tributarios. Filing state taxes online Para pedir formularios y publicaciones. Filing state taxes online  Visite www. Filing state taxes online irs. Filing state taxes online gov/formspubs para descargar formularios y publicaciones, llame al 1-800-829-3676 para pedir formularios y publicaciones o escriba a la dirección a continuación para recibir una respuesta dentro de los 10 días después de recibir su solicitud. Filing state taxes online  Internal Revenue Service 1201 N. Filing state taxes online Mitsubishi Motorway Bloomington, IL 61705-6613 Preguntas sobre los impuestos. Filing state taxes online  Si tiene una pregunta sobre los impuestos, verifique la información disponible en IRS. Filing state taxes online gov/espanol o llame al 1-800-829-1040. Filing state taxes online No podemos contestar preguntas sobre impuestos enviadas a ninguna de las dos direcciones anteriores. Filing state taxes online Prev  Up  Next   Home   More Online Publications
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More Taxpayers Filing from Home Computers in 2014, Many Taxpayers Eligible to Use Free File

IR-2014-28, March 13, 2014

WASHINGTON — More than 27 million taxpayers have filed their tax returns from home computers so far this year, an increase of almost 6 percent compared to last year.

These 27 million taxpayers used a variety of software products to prepare and e-file their own returns. However, the IRS reminds people that they can prepare and e-file their federal tax returns online for free through Free File at IRS.gov. Free File has an option for almost everyone, either through brand-name software or online fillable forms.

The Free File program is a public-private partnership between the IRS and the Free File Alliance, LLC. The Alliance is a consortium of 14 leading tax software providers who make their products available exclusively at IRS.gov. All Free File members meet security requirements and use the latest in encryption technology to protect taxpayer information.

Seventy percent of taxpayers are eligible for easy-to-use Free File software because their income was $58,000 or less in 2013. People who made more than $58,000 and who are comfortable preparing their own returns can use Free File Fillable Forms, the electronic version of IRS paper forms.

Each Free File software provider sets its own criteria for eligibility, generally based on income, age, state residency or military service. However, taxpayers can quickly find a match by using the “help me find Free File software” tool. Or, taxpayers can review all providers and their offers. Some software providers also offer state tax software and display on their landing pages whether it is free or if there is a fee.   

Free File Fillable Forms is more basic, similar to completing a paper Form 1040. The program performs some math calculations and provides links to some IRS publications. It also can be filed electronically for free. However, it does not support any state tax returns.

The total number of individual income tax returns e-filed so far this year is 62.2 million. E-file includes both returns filed from home computers and returns e-filed by professional tax return preparers.  [The filing season statistics table follows.]

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2014 FILING SEASON STATISTICS

Cumulative statistics comparing 3/08/13 and 3/07/14

Individual Income Tax Returns:

2013

2014

% Change

Total Receipts

67,143,000

67,183,000

0.1

Total Processed

60,944,000

65,662,000

 7.7

 

 

 

 

E-filing Receipts:

 

 

 

TOTAL           

61,488,000

62,213,000

1.2

Tax Professionals

35,585,000

34,816,000

-2.2

Self-prepared

25,903,000

27,397,000

5.8

 

 

 

 

Web Usage:

 

 

 

Visits to IRS.gov

197,651,780

181,196,235

-8.3

 

 

 

 

Total Refunds:

 

 

 

Number

53,447,000

55,434,000

3.7

Amount

$154.696

Billion

$164.586

Billion

6.4

Average refund

$2,894

$2,969

2.6

 

 

 

 

Direct Deposit Refunds:

 

 

 

Number

47,177,000

47,976,000

1.7

Amount

$142.861

Billion

$146.305

Billion

2.4

Average refund

$3,028

$3,050

0.7

 

Page Last Reviewed or Updated: 13-Mar-2014

The Filing State Taxes Online

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