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Filing Tax Amendments

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Filing Tax Amendments

Filing tax amendments Publication 80 - Introductory Material Table of Contents Future Developments What's New Reminders Calendar Future Developments For the latest information about developments related to Publication 80 (Circular SS), such as legislation enacted after it was published, go to www. Filing tax amendments irs. Filing tax amendments gov/pub80. Filing tax amendments What's New Social security and Medicare tax for 2014. Filing tax amendments  The social security tax rate is 6. Filing tax amendments 2% each for the employee and employer, unchanged from 2013. Filing tax amendments The social security wage base limit is $117,000. Filing tax amendments The Medicare tax rate is 1. Filing tax amendments 45% each for the employee and employer, unchanged from 2013. Filing tax amendments There is no wage base limit for Medicare tax. Filing tax amendments Social security and Medicare taxes apply to the wages of household workers you pay $1,900 or more in cash or an equivalent form of compensation. Filing tax amendments Social security and Medicare taxes apply to election workers who are paid $1,600 or more in cash or an equivalent form of compensation. Filing tax amendments Change of responsible party. Filing tax amendments . Filing tax amendments  Beginning January 1, 2014, any entity with an employer identification number (EIN) must file Form 8822-B, Change of Address or Responsible Party—Business, to report the latest change to its responsible party. Filing tax amendments Form 8822-B must be filed within 60 days of the change. Filing tax amendments If the change in the identity of your responsible party occurred before 2014, and you have not previously notified the IRS of the change, file Form 8822-B before March 1, 2014, reporting only the most recent change. Filing tax amendments For a definition of “responsible party”, see the Form 8822-B instructions. Filing tax amendments Same-sex marriage. Filing tax amendments  For federal tax purposes, individuals of the same sex are considered married if they were lawfully married in a state (or foreign country) whose laws authorize the marriage of two individuals of the same sex, even if the state (or foreign country) in which they now live does not recognize same-sex marriage. Filing tax amendments For more information, see Revenue Ruling 2013-17, 2013-38 I. Filing tax amendments R. Filing tax amendments B. Filing tax amendments 201, available at www. Filing tax amendments irs. Filing tax amendments gov/irb/2013-38_IRB/ar07. Filing tax amendments html. Filing tax amendments Notice 2013-61 provides special administrative procedures for employers to make claims for refund or adjustments of overpayments of social security and Medicare taxes with respect to certain same-sex spouse benefits before expiration of the period of limitations. Filing tax amendments Notice 2013-61, 2013-44 I. Filing tax amendments R. Filing tax amendments B. Filing tax amendments 432, is available at www. Filing tax amendments irs. Filing tax amendments gov/irb/2013-44_IRB/ar10. Filing tax amendments html. Filing tax amendments Reminders Additional Medicare Tax withholding. Filing tax amendments  In addition to withholding Medicare tax at 1. Filing tax amendments 45%, you must withhold a 0. Filing tax amendments 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Filing tax amendments You are required to begin withholding Additional Medicare Tax in the pay period in which you pay wages in excess of $200,000 to an employee and continue to withhold it each pay period until the end of the calendar year. Filing tax amendments Additional Medicare Tax is only imposed on the employee. Filing tax amendments There is no employer share of Additional Medicare Tax. Filing tax amendments All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 withholding threshold. Filing tax amendments For more information on what wages are subject to Medicare tax, see the chart, Special Rules for Various Types of Employment and Payments , in section 12. Filing tax amendments For more information on Additional Medicare Tax, visit IRS. Filing tax amendments gov and enter “Additional Medicare Tax” in the search box. Filing tax amendments Work opportunity tax credit for qualified tax-exempt organizations hiring qualified veterans. Filing tax amendments  The work opportunity tax credit is available for eligible unemployed veterans who begin work on or after November 22, 2011, and before January 1, 2014. Filing tax amendments Qualified tax-exempt organizations that hire eligible unemployed veterans can claim the work opportunity tax credit against their payroll tax liability using Form 5884-C, Work Opportunity Credit for Qualified Tax-Exempt Organizations Hiring Qualified Veterans. Filing tax amendments For more information, visit IRS. Filing tax amendments gov and enter “work opportunity tax credit” in the search box. Filing tax amendments Outsourcing payroll duties. Filing tax amendments  Employers are responsible to ensure that tax returns are filed and deposits and payments are made, even if the employer contracts with a third party to perform these acts. Filing tax amendments The employer remains responsible if the third party fails to perform any required action. Filing tax amendments If you choose to outsource any of your payroll and related tax duties (that is, withholding, reporting, and paying over social security, Medicare, FUTA, and income taxes) to a third-party payer such as a payroll service provider or reporting agent, visit IRS. Filing tax amendments gov and enter “outsourcing payroll duties” in the search box for helpful information on this topic. Filing tax amendments Residents of the Philippines working in the Commonwealth of the Northern Mariana Islands (CNMI). Filing tax amendments  The IRS will not assert that an employer has understated liability for social security and Medicare taxes because they failed to treat services performed before January 1, 2015, in the CNMI by a resident of the Philippines as employment as defined under Internal Revenue Code section 3121(b). Filing tax amendments For more information, see Announcement 2012-43, 2012-51 I. Filing tax amendments R. Filing tax amendments B. Filing tax amendments 723, available at www. Filing tax amendments irs. Filing tax amendments gov/irb/2012-51_IRB/ar15. Filing tax amendments html. Filing tax amendments CNMI government employees now subject to social security and Medicare taxes. Filing tax amendments  Beginning in the fourth calendar quarter of 2012, CNMI government employees are subject to social security and Medicare taxes. Filing tax amendments COBRA premium assistance credit. Filing tax amendments  The credit for COBRA premium assistance payments applies to premiums paid for employees involuntarily terminated between September 1, 2008 and May 31, 2010, and to premiums paid for up to 15 months. Filing tax amendments See COBRA premium assistance credit in Publication 15 (Circular E), Employer's Tax Guide. Filing tax amendments You can get Publication 15 (Circular E) at IRS. Filing tax amendments gov. Filing tax amendments You must receive written notice from the IRS to file Form 944. Filing tax amendments  If you have been filing Forms 941-SS and believe your employment taxes for the calendar year will be $1,000 or less, and you would like to file Form 944, Employer's ANNUAL Federal Tax Return, instead of Forms 941-SS, you must contact the IRS to request to file Form 944. Filing tax amendments You must receive written notice from the IRS to file Form 944 instead of Forms 941-SS before you may file this form. Filing tax amendments For more information on requesting to file Form 944 visit IRS. Filing tax amendments gov and enter “file employment taxes annually” in the search box. Filing tax amendments Federal employers in the CNMI. Filing tax amendments  The U. Filing tax amendments S. Filing tax amendments Treasury Department and the CNMI Division of Revenue and Taxation entered into an agreement under 5 USC 5517 in December 2006. Filing tax amendments Under this agreement, all federal employers (including the Department of Defense) are required to withhold CNMI income taxes (rather than federal income taxes) and deposit the CNMI taxes with the CNMI Treasury for employees who are subject to CNMI taxes and whose regular place of federal employment is in the CNMI. Filing tax amendments Federal employers are also required to file quarterly and annual reports with the CNMI Division of Revenue and Taxation. Filing tax amendments For questions, contact the CNMI Division of Revenue and Taxation. Filing tax amendments Change of address. Filing tax amendments  Use Form 8822-B to notify the IRS of an address change. Filing tax amendments Do not mail Form 8822-B with your employment tax return. Filing tax amendments Federal tax deposits must be made by electronic funds transfer. Filing tax amendments  You must use electronic funds transfer to make all federal tax deposits. Filing tax amendments Generally, electronic fund transfers are made using the Electronic Federal Tax Payment System (EFTPS). Filing tax amendments If you do not want to use EFTPS, you can arrange for your tax professional, financial institution, payroll service, or other trusted third party to make electronic deposits on your behalf. Filing tax amendments Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. Filing tax amendments EFTPS is a free service provided by the Department of Treasury. Filing tax amendments Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. Filing tax amendments For more information on making federal tax deposits, see How To Deposit in section 8. Filing tax amendments For more information about EFTPS or to enroll in EFTPS, visit the EFTPS website at www. Filing tax amendments eftps. Filing tax amendments gov or call 1-800-555-4477 (U. Filing tax amendments S. Filing tax amendments Virgin Islands only) or 303-967-5916 (toll call) or 1-800-733-4829 (TDD). Filing tax amendments Additional information about EFTPS is also available in Publication 966, Electronic Federal Tax Payment System: A Guide To Getting Started. Filing tax amendments Electronic filing and payment. Filing tax amendments  Using electronic options can make filing a return and paying your federal tax easier. Filing tax amendments Use the Electronic Federal Tax Payment System (EFTPS) to make deposits or pay in full, whether you rely on a tax professional or prepare your own taxes. Filing tax amendments You can use IRS e-file to file certain returns. Filing tax amendments If there is a balance due on the return, you can e-file and e-pay in a single step by authorizing an electronic funds withdrawal (EFW) from your bank account while e-filing. Filing tax amendments Do not use EFW to pay taxes that are required to be deposited. Filing tax amendments Visit the IRS website at www. Filing tax amendments irs. Filing tax amendments gov/efile for more information on filing electronically. Filing tax amendments For more information on paying your taxes using EFW, visit the IRS website at www. Filing tax amendments irs. Filing tax amendments gov/e-pay. Filing tax amendments A fee may be charged to file electronically. Filing tax amendments For EFTPS, visit www. Filing tax amendments eftps. Filing tax amendments gov or call EFTPS Customer Service at 1-800-555-4477 (U. Filing tax amendments S. Filing tax amendments Virgin Islands only) or 303-967-5916 (toll call). Filing tax amendments For electronic filing of Forms W-2AS, W-2CM, W-2GU, W-2VI, Wage and Tax Statements; W-3SS, Transmittal of Wage and Tax Statements; and W-2c, Corrected Wage and Tax Statement, visit www. Filing tax amendments socialsecurity. Filing tax amendments gov/employer. Filing tax amendments If you are filing your tax return or paying your federal taxes electronically, a valid EIN is required. Filing tax amendments If a valid EIN is not provided, the return or payment will not be processed. Filing tax amendments This may result in penalties and delays in processing your return or payment. Filing tax amendments Electronic option for filing Forms W-2AS, W-2CM, W-2GU, or W-2VI. Filing tax amendments  Employers in American Samoa, the CNMI, Guam, and the U. Filing tax amendments S. Filing tax amendments Virgin Islands can now use the Social Security Administration's W-2 Online service to create, save, print, and submit up to 50 Forms W-2AS, W-2CM, W-2GU, or W-2VI at a time over the Internet. Filing tax amendments Form W-3SS will be generated automatically based on your Forms W-2AS, W-2CM, W-2GU, or W-2VI. Filing tax amendments For more information, visit Social Security Administration's SSA website at www. Filing tax amendments ssa. Filing tax amendments gov/bso/bsowelcome. Filing tax amendments htm. Filing tax amendments Credit or debit card payments. Filing tax amendments  For information on paying your taxes with a credit or debit card, visit the IRS website at www. Filing tax amendments irs. Filing tax amendments gov/e-pay. Filing tax amendments However, do not use credit or debit cards to make federal tax deposits. Filing tax amendments Hiring new employees. Filing tax amendments  Record the number and name from each new employee's social security card. Filing tax amendments An employee who does not have a social security card should apply for one on Form SS-5, Application for a Social Security Card. Filing tax amendments See section 3. Filing tax amendments Reporting discrepancies between Forms 941-SS (or Form 944) and Forms W-2. Filing tax amendments  File Schedule D (Form 941), Report of Discrepancies Caused by Acquisitions, Statutory Mergers, or Consolidations, to explain certain wage, tax, and payment discrepancies between Forms 941-SS (or Form 944), and Forms W-2 that were caused by acquisitions, statutory mergers, or consolidations. Filing tax amendments For more information, see the Instructions for Schedule D (Form 941). Filing tax amendments Apply for an employer identification number (EIN) online. Filing tax amendments  You can apply for an EIN online by visiting IRS. Filing tax amendments gov and clicking on the Apply for an EIN Online link under Tools. Filing tax amendments Dishonored payments. Filing tax amendments  Any form of payment that is dishonored and returned from a financial institution is subject to a penalty. Filing tax amendments The penalty is $25 or 2% of the payment, whichever is more. Filing tax amendments However, the penalty on dishonored payments of $24. Filing tax amendments 99 or less is an amount equal to the payment. Filing tax amendments For example, a dishonored payment of $18 is charged a penalty of $18. Filing tax amendments Private delivery services. Filing tax amendments  You can use certain private delivery services designated by the IRS to send tax returns or payments. Filing tax amendments The list includes only the following: DHL Express (DHL): DHL Same Day Service. Filing tax amendments Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2Day, FedEx International Priority, and FedEx International First. Filing tax amendments United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. Filing tax amendments M. Filing tax amendments , UPS Worldwide Express Plus, and UPS Worldwide Express. Filing tax amendments For the IRS mailing address to use if you are using a private delivery service, go to IRS. Filing tax amendments gov and enter “private delivery service” in the search box. Filing tax amendments Your private delivery service can tell you how to get written proof of the mailing date. Filing tax amendments Private delivery services cannot deliver items to P. Filing tax amendments O. Filing tax amendments boxes. Filing tax amendments You must use the U. Filing tax amendments S. Filing tax amendments Postal Service to mail any item to an IRS P. Filing tax amendments O. Filing tax amendments box address. Filing tax amendments Recordkeeping. Filing tax amendments  Keep all records of employment taxes for 4 years. Filing tax amendments These should be available for IRS review. Filing tax amendments There is no required format for such records, but they should include your EIN; the amounts and dates of all wage payments (including fringe benefits) and tips reported; the names, addresses, and occupations of employees receiving such payments and their social security numbers; copies of returns filed; dates of employment; and the dates and amounts of deposits made. Filing tax amendments Farm employers must keep a record of the name, permanent address, and EIN of each crew leader. Filing tax amendments See Farm Crew Leaders in section 2. Filing tax amendments Disregarded entities and qualified subchapter S subsidiaries (QSubs). Filing tax amendments  Eligible single-owner disregarded entities and QSubs are treated as separate entities for employment tax purposes. Filing tax amendments Eligible single-member entities that have not elected to be taxed as corporations must report and pay employment taxes on wages paid to their employees using the entities' own names and EINs. Filing tax amendments See Regulations sections 1. Filing tax amendments 1361-4(a)(7) and 301. Filing tax amendments 7701-2(c)(2)(iv). Filing tax amendments Photographs of missing children. Filing tax amendments  The IRS is a proud partner with the National Center for Missing and Exploited Children. Filing tax amendments Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Filing tax amendments You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Filing tax amendments Calendar   If any date for filing a return, furnishing a form, or depositing taxes falls on a Saturday, Sunday, or legal holiday, the due date is the next business day. Filing tax amendments A statewide legal holiday delays a filing due date only if the IRS office where you are required to file is located in that state. Filing tax amendments However, a statewide legal holiday does not delay the due date of federal tax deposits. Filing tax amendments See Deposits on Business Days Only in section 8. Filing tax amendments For any filing due date, you will meet the “file” or “furnish” requirement if the envelope containing the return or form is properly addressed, contains sufficient postage, and is postmarked by the U. Filing tax amendments S. Filing tax amendments Postal Service on or before the due date, or sent by an IRS-designated delivery service on or before the due date. Filing tax amendments See Private delivery services under Reminders. Filing tax amendments The following are important dates and responsibilities. Filing tax amendments Also see Publication 509, Tax Calendars. Filing tax amendments By January 31. Filing tax amendments   Furnish wage and tax statements to employees. Filing tax amendments Give each employee a completed Form W-2AS, W-2CM, W-2GU, or W-2VI. Filing tax amendments See section 10 for more information. Filing tax amendments File Form 943, Employer's Annual Federal Tax Return for Agricultural Employees, with the IRS. Filing tax amendments If you deposited all Form 943 taxes when due, you have 10 additional calendar days to file. Filing tax amendments U. Filing tax amendments S. Filing tax amendments Virgin Islands employers only must file Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return, with the IRS. Filing tax amendments Pay or deposit (if more than $500) any balance of the tax due. Filing tax amendments If you deposited the full amount of taxes when due, you have 10 additional calendar days to file. Filing tax amendments File Form 944 with the IRS if you were notified by the IRS to file Form 944 instead of quarterly Forms 941-SS. Filing tax amendments If you deposited the full amount of taxes when due, you have 10 additional calendar days to file. Filing tax amendments By February 28. Filing tax amendments  File paper wage and tax statements with the Social Security Administration (SSA). Filing tax amendments File Copy A of Forms W-2AS, W-2CM, W-2GU, or W-2VI, and Form W-3SS with the Social Security Administration (SSA). Filing tax amendments For electronically filed returns, see By March 31 next. Filing tax amendments By March 31. Filing tax amendments  File electronic Forms W-2AS, W-2CM, W-2GU, or W-2VI with the SSA. Filing tax amendments Visit the SSA's Reporting Instructions & Information webpage at www. Filing tax amendments socialsecurity. Filing tax amendments gov/employer for more information. Filing tax amendments By April 30, July 31, October 31, and January 31. Filing tax amendments  File Form 941-SS with the IRS. Filing tax amendments If you deposited the full amount of taxes when due, you have 10 additional calendar days to file. Filing tax amendments Do not file Forms 941-SS for these quarters if you have been notified to file Form 944 and you did not request to file quarterly Forms 941-SS. Filing tax amendments Deposit FUTA tax for the quarter (including any amount carried over from other quarters) if over $500. Filing tax amendments If $500 or less, carry it over to the next quarter. Filing tax amendments See section 11 for more information. Filing tax amendments Prev  Up  Next   Home   More Online Publications
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The Filing Tax Amendments

Filing tax amendments 2. Filing tax amendments   Withholding Tax Table of Contents Topics - This chapter discusses: Useful Items - You may want to see: Income Tax Withholding Statement. Filing tax amendments 30% Flat Rate Withholding Social Security and Medicare TaxesGeneral Information Bilateral Social Security (Totalization) Agreements Topics - This chapter discusses: Withholding income tax from the pay of U. Filing tax amendments S. Filing tax amendments citizens, Withholding tax at a flat rate, and Social security and Medicare taxes. Filing tax amendments Useful Items - You may want to see: Publication 505 Tax Withholding and Estimated Tax Form (and Instructions) 673 Statement For Claiming Exemption From Withholding on Foreign Earned Income Eligible for the Exclusion Provided by Section 911 W-4 Employee's Withholding Allowance Certificate W-9 Request for Taxpayer Identification Number and Certification See chapter 7 for information about getting this publication and these forms. Filing tax amendments Income Tax Withholding U. Filing tax amendments S. Filing tax amendments employers generally must withhold U. Filing tax amendments S. Filing tax amendments income tax from the pay of U. Filing tax amendments S. Filing tax amendments citizens working abroad unless the employer is required by foreign law to withhold foreign income tax. Filing tax amendments Foreign earned income exclusion. Filing tax amendments   Your employer does not have to withhold U. Filing tax amendments S. Filing tax amendments income taxes from wages you earn abroad if it is reasonable to believe that you will exclude them from income under the foreign earned income exclusion or the foreign housing exclusion. Filing tax amendments   Your employer should withhold taxes from any wages you earn for working in the United States. Filing tax amendments Statement. Filing tax amendments   You can give a statement to your employer indicating that you expect to qualify for the foreign earned income exclusion under either the bona fide residence test or the physical presence test and indicating your estimated housing cost exclusion. Filing tax amendments   Form 673 is an acceptable statement. Filing tax amendments You can use Form 673 only if you are a U. Filing tax amendments S. Filing tax amendments citizen. Filing tax amendments You do not have to use the form. Filing tax amendments You can prepare your own statement. Filing tax amendments See a copy of Form 673, later. Filing tax amendments   Generally, your employer can stop the withholding once you submit the statement that includes a declaration that the statement is made under penalties of perjury. Filing tax amendments However, if your employer has reason to believe that you will not qualify for either the foreign earned income or the foreign housing exclusion, your employer must continue to withhold. Filing tax amendments   In determining whether your foreign earned income is more than the limit on either the foreign earned income exclusion or the foreign housing exclusion, if your employer has any information about pay you received from any other source outside the United States, your employer must take that information into account. Filing tax amendments Foreign tax credit. Filing tax amendments   If you plan to take a foreign tax credit, you may be eligible for additional withholding allowances on Form W-4. Filing tax amendments You can take these additional withholding allowances only for foreign tax credits attributable to taxable salary or wage income. Filing tax amendments Withholding from pension payments. Filing tax amendments   U. Filing tax amendments S. Filing tax amendments payers of benefits from employer-deferred compensation plans, individual retirement plans, and commercial annuities generally must withhold income tax from payments delivered outside of the United States. Filing tax amendments You can choose exemption from withholding if you: Provide the payer of the benefits with a residence address in the United States or a U. Filing tax amendments S. Filing tax amendments possession, or Certify to the payer that you are not a U. Filing tax amendments S. Filing tax amendments citizen or resident alien or someone who left the United States to avoid tax. Filing tax amendments Check your withholding. Filing tax amendments   Before you report U. Filing tax amendments S. Filing tax amendments income tax withholding on your tax return, you should carefully review all information documents, such as Form W-2, Wage and Tax Statement, and the Form 1099 information returns. Filing tax amendments Compare other records, such as final pay records or bank statements, with Form W-2 or Form 1099 to verify the withholding on these forms. Filing tax amendments Check your U. Filing tax amendments S. Filing tax amendments income tax withholding even if you pay someone else to prepare your tax return. Filing tax amendments You may be assessed penalties and interest if you claim more than your correct amount of withholding allowances. Filing tax amendments This image is too large to be displayed in the current screen. Filing tax amendments Please click the link to view the image. Filing tax amendments Form 673 30% Flat Rate Withholding Generally, U. Filing tax amendments S. Filing tax amendments payers of income other than wages, such as dividends and royalties, are required to withhold tax at a flat 30% (or lower treaty) rate on nonwage income paid to nonresident aliens. Filing tax amendments If you are a U. Filing tax amendments S. Filing tax amendments citizen or resident alien and this tax is withheld in error from payments to you because you have a foreign address, you should notify the payer of the income to stop the withholding. Filing tax amendments Use Form W-9 to notify the payer. Filing tax amendments You can claim the tax withheld in error as a withholding credit on your tax return if the amount is not adjusted by the payer. Filing tax amendments Social security benefits paid to residents. Filing tax amendments   If you are a lawful permanent resident (green card holder) and a flat 30% tax was withheld in error on your social security benefits, the tax is refundable by the Social Security Administration (SSA) or the IRS. Filing tax amendments The SSA will refund the tax withheld if the refund can be processed during the same calendar year in which the tax was withheld. Filing tax amendments If the SSA cannot refund the tax withheld, you must file a Form 1040 or 1040A with the Internal Revenue Service Center at the address listed under Where To File to determine if you are entitled to a refund. Filing tax amendments The following information must be submitted with your Form 1040 or Form 1040A. Filing tax amendments A copy of Form SSA-1042S, Social Security Benefit Statement. Filing tax amendments A copy of your “green card. Filing tax amendments ” A signed declaration that includes the following statements. Filing tax amendments   “I am a U. Filing tax amendments S. Filing tax amendments lawful permanent resident and my green card has been neither revoked nor administratively or judicially determined to have been abandoned. Filing tax amendments I am filing a U. Filing tax amendments S. Filing tax amendments income tax return for the taxable year as a resident alien reporting all of my worldwide income. Filing tax amendments I have not claimed benefits for the taxable year under an income tax treaty as a nonresident alien. Filing tax amendments ” Social Security and Medicare Taxes Social security and Medicare taxes may apply to wages paid to an employee regardless of where the services are performed. Filing tax amendments General Information In general, U. Filing tax amendments S. Filing tax amendments social security and Medicare taxes do not apply to wages for services you perform as an employee outside the United States unless one of the following exceptions applies. Filing tax amendments You perform the services on or in connection with an American vessel or aircraft (defined later) and either: You entered into your employment contract within the United States, or The vessel or aircraft touches at a U. Filing tax amendments S. Filing tax amendments port while you are employed on it. Filing tax amendments You are working in one of the countries with which the United States has entered into a bilateral social security agreement (discussed later). Filing tax amendments You are working for an American employer (defined later). Filing tax amendments You are working for a foreign affiliate (defined later) of an American employer under a voluntary agreement entered into between the American employer and the U. Filing tax amendments S. Filing tax amendments Treasury Department. Filing tax amendments American vessel or aircraft. Filing tax amendments   An American vessel is any vessel documented or numbered under the laws of the United States and any other vessel whose crew is employed solely by one or more U. Filing tax amendments S. Filing tax amendments citizens, residents, or corporations. Filing tax amendments An American aircraft is an aircraft registered under the laws of the United States. Filing tax amendments American employer. Filing tax amendments   An American employer includes any of the following. Filing tax amendments The U. Filing tax amendments S. Filing tax amendments Government or any of its instrumentalities. Filing tax amendments An individual who is a resident of the United States. Filing tax amendments A partnership of which at least two-thirds of the partners are U. Filing tax amendments S. Filing tax amendments residents. Filing tax amendments A trust of which all the trustees are U. Filing tax amendments S. Filing tax amendments residents. Filing tax amendments A corporation organized under the laws of the United States, any U. Filing tax amendments S. Filing tax amendments state, or the District of Columbia, Puerto Rico, the U. Filing tax amendments S. Filing tax amendments Virgin Islands, Guam, or American Samoa. Filing tax amendments   An American employer also includes any foreign person with an employee who is performing services in connection with a contract between the U. Filing tax amendments S. Filing tax amendments government (or any instrumentality thereof) and a member of a domestically controlled group of entities which includes such foreign person. Filing tax amendments Foreign affiliate. Filing tax amendments   A foreign affiliate of an American employer is any foreign entity in which the American employer has at least a 10% interest, directly or through one or more entities. Filing tax amendments For a corporation, the 10% interest must be in its voting stock. Filing tax amendments For any other entity, the 10% interest must be in its profits. Filing tax amendments   Form 2032, Contract Coverage Under Title II of the Social Security Act, is used by American employers to extend social security coverage to U. Filing tax amendments S. Filing tax amendments citizens and resident aliens working abroad for foreign affiliates of American employers. Filing tax amendments Once you enter into an agreement, coverage cannot be terminated. Filing tax amendments Excludable meals and lodging. Filing tax amendments   Social security tax does not apply to the value of meals and lodging provided to you for the convenience of your employer if it is reasonable to believe that you will be able to exclude the value from your income. Filing tax amendments Bilateral Social Security (Totalization) Agreements The United States has entered into agreements with some foreign countries to coordinate social security coverage and taxation of workers who are employed in those countries. Filing tax amendments These agreements are commonly referred to as totalization agreements and are in effect with the following countries. Filing tax amendments Australia Greece Norway Austria Ireland Poland Belgium Italy Portugal Canada Japan Spain Chile Korea, Sweden Czech South Switzerland Republic Luxembourg United Denmark Netherlands Kingdom Finland     France     Germany           Under these agreements, dual coverage and dual contributions (taxes) for the same work are eliminated. Filing tax amendments The agreements generally make sure that you pay social security taxes to only one country. Filing tax amendments Generally, under these agreements, you will only be subject to social security taxes in the country where you are working. Filing tax amendments However, if you are temporarily sent to work in a foreign country and your pay would otherwise be subject to social security taxes in both the United States and that country, you generally can remain covered only by U. Filing tax amendments S. Filing tax amendments social security. Filing tax amendments You can get more information on any specific agreement by contacting: Social Security Administration Office of International Programs P. Filing tax amendments O. Filing tax amendments Box 17741 Baltimore, MD 21235-7741 If you have access to the Internet, you can get more information at: http://www. Filing tax amendments socialsecurity. Filing tax amendments gov/international. Filing tax amendments Covered by U. Filing tax amendments S. Filing tax amendments only. Filing tax amendments   If your pay in a foreign country is subject only to U. Filing tax amendments S. Filing tax amendments social security tax and is exempt from foreign social security tax, your employer should get a certificate of coverage from the Office of International Programs. Filing tax amendments Covered by foreign country only. Filing tax amendments   If you are permanently working in a foreign country with which the United States has a social security agreement and, under the agreement, your pay is exempt from U. Filing tax amendments S. Filing tax amendments social security tax, you or your employer should get a statement from the authorized official or agency of the foreign country verifying that your pay is subject to social security coverage in that country. Filing tax amendments   If the authorities of the foreign country will not issue such a statement, either you or your employer should get a statement from the U. Filing tax amendments S. Filing tax amendments Social Security Administration, Office of International Programs, at the address listed earlier. Filing tax amendments The statement should indicate that your wages are not covered by the U. Filing tax amendments S. Filing tax amendments social security system. Filing tax amendments   This statement should be kept by your employer because it establishes that your pay is exempt from U. Filing tax amendments S. Filing tax amendments social security tax. Filing tax amendments   Only wages paid on or after the effective date of the totalization agreement can be exempt from U. Filing tax amendments S. Filing tax amendments social security tax. Filing tax amendments Prev  Up  Next   Home   More Online Publications