Filing Your Taxes Online is Fast, Easy and Secure.
Start now and receive your tax refund in as little as 7 days.

1. Get Answers

Your online questions are customized to your unique tax situation.

2. Maximize your Refund

Find tax credits for everything from school tuition to buying a hybri

3. E-File for FREE

E-file free with direct deposit to get your refund in as few as 7 days.

Filing your taxes with paper mail can be difficult and it could take weeks for your refund to arrive. IRS e-file is easy, fast and secure. There is no paperwork going to the IRS so tax refunds can be processed in as little as 7 days with direct deposit. As you prepare your taxes online, you can see your tax refund in real time.

FREE audit support and representation from an enrolled agent – NEW and only from H&R Block

H&r Block Free 1040ez

1040nr Ez 20132012 Tax ReturnHow Do I File A Amended Tax ReturnHr Block ComFree Turbotax For MilitaryMilitary ComFree State Income Tax ReturnAmended 1040 Form1040 Ez Tax FormsUs Irs Tax FormsH R Block 2011 Download1040 Es Payment Voucher1040nr Software2011 Tax FormsFiling Amended Tax Return OnlineIrs Form 1040 Ez1040 Tax Form 2012Income Tax Forms 2010How To File State Taxes For Free OnlineFile My 2009 Taxes Online Free211 Free Tax Preparation Help OnlineAmend My 2011 Tax Return1040ezAmendment For Tax Returns1040nr Form 20131040 NrFile 1040x Online FreeFree State Tax Forms OnlineUs Government Form 1040xTurbotax Free FileFree Taxes PreparationPrior Year Tax Return1040ez Income Tax FormWebsite Can I Efile Past Year Tax Returns2011 Tax Forms 1040a1040x Amended Return FormFree Income Tax SoftwareIrs Form 1040 2010I Need Tax Instruction Booklet For 1040ezFile Taxes Free

H&r Block Free 1040ez

H&r block free 1040ez Publication 600 - Main Contents Table of Contents Actual Expenses Optional Sales Tax Tables Instructions for the State and Local General Sales Tax Deduction WorksheetWhat if you lived in more than one state? What if you lived in more than one locality? What if your local general sales tax rate changed during 2006? What if you lived in more than one locality in the same state during 2006? Actual Expenses Generally, you can deduct the actual state and local general sales taxes (including compensating use taxes) you paid in 2006 if the tax rate was the same as the general sales tax rate. H&r block free 1040ez However, sales taxes on food, clothing, medical supplies, and motor vehicles are deductible as a general sales tax even if the tax rate was less than the general sales tax rate. H&r block free 1040ez If you paid sales tax on a motor vehicle at a rate higher than the general sales tax rate, you can deduct only the amount of tax that you would have paid at the general sales tax rate on that vehicle. H&r block free 1040ez Motor vehicles include cars, motorcycles, motor homes, recreational vehicles, sport utility vehicles, trucks, vans, and off-road vehicles. H&r block free 1040ez Also include any state and local general sales taxes paid for a leased motor vehicle. H&r block free 1040ez Do not include sales taxes paid on items used in your trade or business. H&r block free 1040ez To deduct your actual expenses, enter the amount on Schedule A, line 5, and enter “ST” on the dotted line to the left of the line 5 entry space. H&r block free 1040ez You must keep your actual receipts showing general sales taxes paid to use this method. H&r block free 1040ez Refund of general sales taxes. H&r block free 1040ez   If you received a refund of state or local general sales taxes in 2006 for amounts paid in 2006, reduce your actual 2006 state and local general sales taxes by this amount. H&r block free 1040ez If you received a refund of state or local general sales taxes in 2006 for prior year purchases, do not reduce your 2006 state and local general sales taxes by this amount. H&r block free 1040ez But if you deducted your actual state and local general sales taxes in the earlier year and the deduction reduced your tax, you may have to include the refund in income on Form 1040, line 21. H&r block free 1040ez See Recoveries in Pub. H&r block free 1040ez 525 for details. H&r block free 1040ez Optional Sales Tax Tables Instead of using your actual expenses, you can use the tables on pages 5 through 7 to figure your state and local general sales tax deduction. H&r block free 1040ez You may also be able to add the state and local general sales taxes paid on certain specified items. H&r block free 1040ez To figure your state and local general sales tax deduction using the tables, complete the worksheet below. H&r block free 1040ez If your filing status is married filing separately, both you and your spouse elect to deduct sales taxes, and your spouse elects to use the optional sales tax tables, you also must use the tables to figure your state and local general sales tax deduction. H&r block free 1040ez State and Local General Sales Tax Deduction Worksheet (See the instructions that begin on page 3. H&r block free 1040ez ) Before you begin: See the instructions for line 1 on page 3 if: You lived in more than one state during 2006, or You had any nontaxable income in 2006. H&r block free 1040ez   1. H&r block free 1040ez Enter your state general sales taxes from the applicable table on page 5 or 6 (see page 3 of the instructions) 1. H&r block free 1040ez $     Next. H&r block free 1040ez If, for all of 2006, you lived only in Connecticut, the District of Columbia, Hawaii, Indiana, Kentucky, Maine, Maryland, Massachusetts, Michigan, Mississippi, New Jersey, Rhode Island, Virginia, or West Virginia, skip lines 2 through 5, enter -0- on line 6, and go to line 7. H&r block free 1040ez Otherwise, go to line 2       2. H&r block free 1040ez Did you live in Alaska, Arizona, Arkansas (Texarkana only), California (Los Angeles County only), Colorado, Georgia, Illinois, Louisiana, New York State, or North Carolina in 2006?         No. H&r block free 1040ez Enter -0-                   Yes. H&r block free 1040ez Enter your local general sales taxes from the applicable table on page 7 (see page 3 of the instructions)     2. H&r block free 1040ez $       3. H&r block free 1040ez Did your locality impose a local general sales tax in 2006? Residents of California, Nevada, and Texarkana, Arkansas, see page 3 of the instructions             No. H&r block free 1040ez Skip lines 3 through 5, enter -0- on line 6, and go to line 7             Yes. H&r block free 1040ez Enter your local general sales tax rate, but omit the percentage sign. H&r block free 1040ez For example, if your local general sales tax rate was 2. H&r block free 1040ez 5%, enter 2. H&r block free 1040ez 5. H&r block free 1040ez If your local general sales tax rate changed or you lived in more than one locality in the same state during 2006, see page 3 of the instructions. H&r block free 1040ez (If you do not know your local general sales tax rate, contact your local government. H&r block free 1040ez ) 3. H&r block free 1040ez . H&r block free 1040ez       4. H&r block free 1040ez Did you enter -0- on line 2 above?             No. H&r block free 1040ez Skip lines 4 and 5 and go to line 6             Yes. H&r block free 1040ez Enter your state general sales tax rate (shown in the table heading for your state), but omit the percentage sign. H&r block free 1040ez For example, if your state general sales tax rate is 6%, enter 6. H&r block free 1040ez 0 4. H&r block free 1040ez . H&r block free 1040ez       5. H&r block free 1040ez Divide line 3 by line 4. H&r block free 1040ez Enter the result as a decimal (rounded to at least three places) 5. H&r block free 1040ez . H&r block free 1040ez       6. H&r block free 1040ez Did you enter -0- on line 2 above?             No. H&r block free 1040ez Multiply line 2 by line 3   6. H&r block free 1040ez $     Yes. H&r block free 1040ez Multiply line 1 by line 5. H&r block free 1040ez If you lived in more than one locality in the same state during 2006, see page 4 of the instructions           7. H&r block free 1040ez Enter your state and local general sales taxes paid on specified items, if any (see page 4 of the instructions) 7. H&r block free 1040ez $   8. H&r block free 1040ez Deduction for general sales taxes. H&r block free 1040ez Add lines 1, 6, and 7. H&r block free 1040ez Enter the result here and the total from all your state and local general sales tax deduction worksheets, if you completed more than one, on Schedule A, line 5. H&r block free 1040ez Be sure to enter “ST” on the dotted line to the left of the entry space 8. H&r block free 1040ez $     Instructions for the State and Local General Sales Tax Deduction Worksheet Line 1. H&r block free 1040ez    If you lived in the same state for all of 2006, enter the applicable amount, based on your 2006 income and exemptions, from the optional state sales tax table for your state on page 5 or 6. H&r block free 1040ez Read down the “At least-But less than” columns for your state and find the line that includes your 2006 income. H&r block free 1040ez If married filing separately, do not include your spouse's income. H&r block free 1040ez Your 2006 income is the amount shown on your Form 1040, line 38, plus any nontaxable items, such as the following. H&r block free 1040ez Tax-exempt interest. H&r block free 1040ez Veterans' benefits. H&r block free 1040ez Nontaxable combat pay. H&r block free 1040ez Workers' compensation. H&r block free 1040ez Nontaxable part of social security and railroad retirement benefits. H&r block free 1040ez Nontaxable part of IRA, pension, or annuity distributions. H&r block free 1040ez Do not include rollovers. H&r block free 1040ez Public assistance payments. H&r block free 1040ez The exemptions column refers to the number of exemptions claimed on Form 1040, line 6d. H&r block free 1040ez Do not include any additional exemptions you listed on Form 8914 for individuals displaced by Hurricane Katrina. H&r block free 1040ez What if you lived in more than one state?    If you lived in more than one state during 2006, look up the table amount for each state using the above rules. H&r block free 1040ez If there is no table for your state, the table amount is considered to be zero. H&r block free 1040ez Multiply the table amount for each state you lived in by a fraction. H&r block free 1040ez The numerator of the fraction is the number of days you lived in the state during 2006 and the denominator is the total number of days in the year (365). H&r block free 1040ez Enter the total of the prorated table amounts for each state on line 1. H&r block free 1040ez However, if you also lived in a locality during 2006 that imposed a local general sales tax, do not enter the total on line 1. H&r block free 1040ez Instead, complete a separate worksheet for each state you lived in and enter the prorated amount for that state on line 1. H&r block free 1040ez Example. H&r block free 1040ez You lived in State A from January 1 through August 31, 2006 (243 days), and in State B from September 1 through December 31, 2006 (122 days). H&r block free 1040ez The table amount for State A is $500. H&r block free 1040ez The table amount for State B is $400. H&r block free 1040ez You would figure your state general sales tax as follows. H&r block free 1040ez State A: $500 x 243/365 = $333   State B: $400 x 122/365 = 134   Total = $467   If none of the localities in which you lived during 2006 imposed a local general sales tax, enter $467 on line 1 of your worksheet. H&r block free 1040ez Otherwise, complete a separate worksheet for State A and State B. H&r block free 1040ez Enter $333 on line 1 of the State A worksheet and $134 on line 1 of the State B worksheet. H&r block free 1040ez Line 2. H&r block free 1040ez   If you checked the “No” box, enter -0- on line 2, and go to line 3. H&r block free 1040ez If you checked the “Yes” box and lived in the same locality for all of 2006, enter the applicable amount, based on your 2006 income and exemptions, from the optional local sales tax table for your locality on page 7. H&r block free 1040ez Read down the “At least-But less than” columns for your locality and find the line that includes your 2006 income. H&r block free 1040ez See the line 1 instructions on this page to figure your 2006 income. H&r block free 1040ez The exemptions column refers to the number of exemptions claimed on Form 1040, line 6d. H&r block free 1040ez Do not include any additional exemptions you listed on Form 8914 for individuals displaced by Hurricane Katrina. H&r block free 1040ez What if you lived in more than one locality?   If you lived in more than one locality during 2006, look up the table amount for each locality using the above rules. H&r block free 1040ez If there is no table for your locality, the table amount is considered to be zero. H&r block free 1040ez Multiply the table amount for each locality you lived in by a fraction. H&r block free 1040ez The numerator of the fraction is the number of days you lived in the locality during 2006 and the denominator is the total number of days in the year (365). H&r block free 1040ez If you lived in more than one locality in the same state and the local general sales tax rate was the same for each locality, enter the total of the prorated table amounts for each locality in that state on line 2. H&r block free 1040ez Otherwise, complete a separate worksheet for lines 2 through 6 for each locality and enter each prorated table amount on line 2 of the applicable worksheet. H&r block free 1040ez Example. H&r block free 1040ez You lived in Locality 1 from January 1 through August 31, 2006 (243 days), and in Locality 2 from September 1 through December 31, 2006 (122 days). H&r block free 1040ez The table amount for Locality 1 is $100. H&r block free 1040ez The table amount for Locality 2 is $150. H&r block free 1040ez You would figure the amount to enter on line 2 as follows. H&r block free 1040ez Note that this amount may not equal your local sales tax deduction, which is figured on line 6 of the worksheet. H&r block free 1040ez Locality 1: $100 x 243/365 = $67   Locality 2: $150 x 122/365 = 50   Total = $117   Line 3. H&r block free 1040ez   If you lived in California, check the “No” box if your combined state and local general sales tax rate is 7. H&r block free 1040ez 25%. H&r block free 1040ez Otherwise, check the “Yes” box and include on line 3 only the part of the combined rate that is more than 7. H&r block free 1040ez 25%. H&r block free 1040ez   If you lived in Nevada, check the “No” box if your combined state and local general sales tax rate is 6. H&r block free 1040ez 5%. H&r block free 1040ez Otherwise, check the “Yes” box and include on line 3 only the part of the combined rate that is more than 6. H&r block free 1040ez 5%. H&r block free 1040ez   If you lived in Texarkana, Arkansas, check the “Yes” box and enter “4. H&r block free 1040ez 0” on line 3. H&r block free 1040ez Your local general sales tax rate of 4. H&r block free 1040ez 0% includes the additional 1. H&r block free 1040ez 0% Arkansas state sales tax rate for Texarkana and the 1. H&r block free 1040ez 5% sales tax rate for Miller County. H&r block free 1040ez What if your local general sales tax rate changed during 2006?    If you checked the “Yes” box and your local general sales tax rate changed during 2006, figure the rate to enter on line 3 as follows. H&r block free 1040ez Multiply each tax rate for the period it was in effect by a fraction. H&r block free 1040ez The numerator of the fraction is the number of days the rate was in effect during 2006 and the denominator is the total number of days in the year (365). H&r block free 1040ez Enter the total of the prorated tax rates on line 3. H&r block free 1040ez Example. H&r block free 1040ez Locality 1 imposed a 1% local general sales tax from January 1 through September 30, 2006 (273 days). H&r block free 1040ez The rate increased to 1. H&r block free 1040ez 75% for the period from October 1 through December 31, 2006 (92 days). H&r block free 1040ez You would enter “1. H&r block free 1040ez 189” on line 3, figured as follows. H&r block free 1040ez January 1 - September 30: 1. H&r block free 1040ez 00 x 273/365 = 0. H&r block free 1040ez 748   October 1 - December 31: 1. H&r block free 1040ez 75 x 92/365 = 0. H&r block free 1040ez 441   Total = 1. H&r block free 1040ez 189   What if you lived in more than one locality in the same state during 2006?    Complete a separate worksheet for lines 2 through 6 for each locality in your state if you lived in more than one locality in the same state during 2006 and either of the following applies. H&r block free 1040ez Each locality did not have the same local general sales tax rate. H&r block free 1040ez You lived in Texarkana, AR, or Los Angeles County, CA. H&r block free 1040ez   To figure the amount to enter on line 3 of the worksheet for each locality in which you lived (except a locality for which you used the table on page 7 to figure your local general sales tax deduction), multiply the local general sales tax rate by a fraction. H&r block free 1040ez The numerator of the fraction is the number of days you lived in the locality during 2006 and the denominator is the total number of days in the year (365). H&r block free 1040ez Example. H&r block free 1040ez You lived in Locality 1 from January 1 through August 31, 2006 (243 days), and in Locality 2 from September 1 through December 31, 2006 (122 days). H&r block free 1040ez The local general sales tax rate for Locality 1 is 1%. H&r block free 1040ez The rate for Locality 2 is 1. H&r block free 1040ez 75%. H&r block free 1040ez You would enter “0. H&r block free 1040ez 666” on line 3 for the Locality 1 worksheet and “0. H&r block free 1040ez 585” for the Locality 2 worksheet, figured as follows. H&r block free 1040ez Locality 1: 1. H&r block free 1040ez 00 x 243/365 = 0. H&r block free 1040ez 666   Locality 2: 1. H&r block free 1040ez 75 x 122/365 = 0. H&r block free 1040ez 585   Line 6. H&r block free 1040ez   If you lived in more than one locality in the same state during 2006, you should have completed line 1 only on the first worksheet for that state and separate worksheets for lines 2 through 6 for any other locality within that state in which you lived during 2006. H&r block free 1040ez If you checked the “Yes” box on line 6 of any of those worksheets, multiply line 5 of that worksheet by the amount that you entered on line 1 for that state on the first worksheet. H&r block free 1040ez Line 7. H&r block free 1040ez    Enter on line 7 any state and local general sales taxes paid on the following specified items. H&r block free 1040ez If you are completing more than one worksheet, include the total for line 7 on only one of the worksheets. H&r block free 1040ez A motor vehicle (including a car, motorcycle, motor home, recreational vehicle, sport utility vehicle, truck, van, and off-road vehicle). H&r block free 1040ez Also include any state and local general sales taxes paid for a leased motor vehicle. H&r block free 1040ez If the state sales tax rate on these items is higher than the general sales tax rate, only include the amount of tax you would have paid at the general sales tax rate. H&r block free 1040ez An aircraft or boat, if the tax rate was the same as the general sales tax rate. H&r block free 1040ez A home (including a mobile home or prefabricated home) or substantial addition to or major renovation of a home, but only if the tax rate was the same as the general sales tax rate and any of the following applies. H&r block free 1040ez Your state or locality imposes a general sales tax directly on the sale of a home or on the cost of a substantial addition or major renovation. H&r block free 1040ez You purchased the materials to build a home or substantial addition or to perform a major renovation and paid the sales tax directly. H&r block free 1040ez Under your state law, your contractor is considered your agent in the construction of the home or substantial addition or the performance of a major renovation. H&r block free 1040ez The contract must state that the contractor is authorized to act in your name and must follow your directions on construction decisions. H&r block free 1040ez In this case, you will be considered to have purchased any items subject to a sales tax and to have paid the sales tax directly. H&r block free 1040ez   Do not include sales taxes paid on items used in your trade or business. H&r block free 1040ez If you received a refund of state or local general sales taxes in 2006, see Refund of general sales taxes on page 1. H&r block free 1040ez Prev  Up  Next   Home   More Online Publications
Print - Click this link to Print this page

IRS Letters and Visits to Return Preparers

The Internal Revenue Service sends many letters annually to federal tax return preparers. Beginning in November 2013, the agency began its fifth year of a hands-on effort to improve the accuracy and quality of filed tax returns and to heighten awareness of preparer responsibilities. Approximately 12,000 letters will be sent to tax return preparers nationwide. Types of letters sent include:

Letter 4810 - Sent in November 2013 advising the recipient that an IRS representative will contact them to schedule an educational visit to review their responsibilities in correctly preparing the Schedule C.

Letter 5105 - Sent in December 2013 recommending the recipient review all Schedule C and preparer due diligence rules, as well as pay special attention to Schedule C accuracy in 2014.

Letter 5271 - Sent in December 2013 recommending the recipient review all Additional Child Tax Credit (ACTC) and preparer due diligence rules, as well as pay special attention to ACTC accuracy in 2014.

Letter 5272 - Sent in December 2013 recommending the recipient review all Additional Child Tax Credit (ACTC) and preparer due diligence rules, as well as pay special attention to ACTC accuracy in 2014 on returns where dependents have an Individual Tax Identification Number (ITIN).

Letter 5292 - Sent in November 2013 advising the recipient that an IRS representative will contact them to schedule an educational visit to review their responsibilities in correctly following preparer tax identification number (PTIN) rules.

The IRS also regularly checks whether federal tax return preparers are compliant with their own tax filing and payment responsibilities.

Letter 4911 - Sent to notify paid tax return preparers that they are not compliant with their personal tax responsibilities and should resolve the matter to avoid affecting their status as a preparer tax identification number (PTIN) holder.

IRS Letters and Visits to Return Preparers: FAQs

 

 

Page Last Reviewed or Updated: 19-Dec-2013

The H&r Block Free 1040ez

H&r block free 1040ez Publication 515 - Introductory Material Table of Contents Future Developments What's New Reminders IntroductionOrdering forms and publications. H&r block free 1040ez Tax questions. H&r block free 1040ez Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 515, such as legislation enacted after it was published, go to www. H&r block free 1040ez irs. H&r block free 1040ez gov/pub515. H&r block free 1040ez What's New Deposit interest paid to certain nonresident alien individuals. H&r block free 1040ez  New rules apply to reporting of deposit interest paid to certain nonresident alien individuals on or after January 1, 2013. H&r block free 1040ez Deposit interest of $10 or more paid to certain nonresident alien individuals must be reported on Form 1042–S. H&r block free 1040ez See Deposit interest paid to certain nonresident alien individuals in 2013. H&r block free 1040ez Portfolio interest. H&r block free 1040ez . H&r block free 1040ez  The rules determining whether interest is considered portfolio interest changed for obligations issued after March 18, 2012. H&r block free 1040ez Generally, interest paid on nonregistered (bearer) bonds will not be treated as portfolio interest. H&r block free 1040ez See Portfolio interest. H&r block free 1040ez U. H&r block free 1040ez S. H&r block free 1040ez real property interest. H&r block free 1040ez  Generally, the treatment of a regulated investment company (RIC) as a qualified investment entity (QIE) was scheduled to expire at the end of 2011. H&r block free 1040ez The provision has been extended through 2013. H&r block free 1040ez The special rules that apply to distributions from a QIE attributable to the gain from the sale or exchange of a U. H&r block free 1040ez S. H&r block free 1040ez real property interest will continue to apply to any distribution from a RIC. H&r block free 1040ez See Qualified investment entities under U. H&r block free 1040ez S. H&r block free 1040ez Real Property Interest. H&r block free 1040ez Interest-related dividends and short-term capital gain dividends received from mutual funds. H&r block free 1040ez  The exemption from withholding on certain interest-related dividends and short-term capital gain dividends paid by a mutual fund or other regulated investment company was scheduled to expire at the end of 2011. H&r block free 1040ez These provisions have been extended through 2013. H&r block free 1040ez Partnership withholding rate on effectively connected income. H&r block free 1040ez  For 2013, the rate for withholding on noncorporate partners has increased to 39. H&r block free 1040ez 6%. H&r block free 1040ez The rate for corporate partners remains 35%. H&r block free 1040ez Reminders Exemption from requirement to withhold for certain payments to qualified securities lenders. H&r block free 1040ez  If you made U. H&r block free 1040ez S. H&r block free 1040ez -source substitute dividend payments to qualified securities lenders, and these payments are part of a chain of substitute dividend payments, you may be exempt from withholding tax on the payments. H&r block free 1040ez See Amounts paid to qualified securities lenders . H&r block free 1040ez Electronic deposits. H&r block free 1040ez  You must make all deposits of taxes electronically. H&r block free 1040ez Substitute forms. H&r block free 1040ez  Any substitute forms you use must comply with the requirements in Publication 1179, General Rules and Specifications for Substitute Forms 1096, 1098, 1099, 5498, and Certain Other Information Returns. H&r block free 1040ez If they do not, the forms may be rejected as incorrect and the IRS may impose penalties. H&r block free 1040ez See Penalties. H&r block free 1040ez Filing electronically. H&r block free 1040ez  If you file Form 1042-S electronically, you will use the Filing Information Returns Electronically (FIRE) system. H&r block free 1040ez You get to the system through the Internet at fire. H&r block free 1040ez irs. H&r block free 1040ez gov. H&r block free 1040ez For files submitted on the FIRE system, it is the responsibility of the filer to verify the results of the transmission within 5 business days. H&r block free 1040ez The IRS will not mail error reports for files that are bad. H&r block free 1040ez Qualified intermediaries. H&r block free 1040ez  A branch of a financial institution may not act as a qualified intermediary in a country that does not have approved know-your-customer rules. H&r block free 1040ez See Qualified intermediary under Foreign Intermediaries. H&r block free 1040ez Requests for extensions on Form 8809 must be filed electronically. H&r block free 1040ez  Requests on Form 8809 for an extension of time to file Form 1042–S must be made electronically if the request is for more than one payer. H&r block free 1040ez See Extension to file Form 1042-S with the IRS. H&r block free 1040ez Photographs of missing children. H&r block free 1040ez  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. H&r block free 1040ez Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. H&r block free 1040ez 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. H&r block free 1040ez Introduction This publication is for withholding agents who pay income to foreign persons, including nonresident aliens, foreign corporations, foreign partnerships, foreign trusts, foreign estates, foreign governments, and international organizations. H&r block free 1040ez Specifically, it describes the persons responsible for withholding (withholding agents), the types of income subject to withholding, and the information return and tax return filing obligations of withholding agents. H&r block free 1040ez In addition to discussing the rules that apply generally to payments of U. H&r block free 1040ez S. H&r block free 1040ez source income to foreign persons, it also contains sections on the withholding that applies to the disposition of U. H&r block free 1040ez S. H&r block free 1040ez real property interests and the withholding by partnerships on income effectively connected with the active conduct of a U. H&r block free 1040ez S. H&r block free 1040ez trade or business. H&r block free 1040ez Beginning in 2014, additional withholding rules become effective under Chapter 4 of the Internal Revenue Code as added by the Foreign Account Tax Compliance Act (FATCA). H&r block free 1040ez U. H&r block free 1040ez S. H&r block free 1040ez withholding agents will be required to withhold on certain types of payments made to foreign financial institutions that do not enter into an agreement with the IRS. H&r block free 1040ez For information on these provisions, go to www. H&r block free 1040ez irs. H&r block free 1040ez gov/fatca. H&r block free 1040ez Comments and suggestions. H&r block free 1040ez   We welcome your comments about this publication and your suggestions for future editions. H&r block free 1040ez   You can write to us at the following address: Internal Revenue Service Business Forms and Publications Branch SE:W:CAR:MP:T:B 1111 Constitution Ave. H&r block free 1040ez NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. H&r block free 1040ez Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. H&r block free 1040ez   You can email us at taxforms@irs. H&r block free 1040ez gov. H&r block free 1040ez Please put “Publications Comment” on the subject line. H&r block free 1040ez You can also send us comments from www. H&r block free 1040ez irs. H&r block free 1040ez gov/formspubs/. H&r block free 1040ez Select “Comment on Tax Forms and Publications” under “Information About. H&r block free 1040ez ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. H&r block free 1040ez Ordering forms and publications. H&r block free 1040ez   Visit www. H&r block free 1040ez irs. H&r block free 1040ez gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. H&r block free 1040ez Internal Revenue Service 1201 N. H&r block free 1040ez Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. H&r block free 1040ez   If you have a tax question, check the information available on IRS. H&r block free 1040ez gov or call 1-800-829-1040. H&r block free 1040ez We cannot answer tax questions sent to either of the above addresses. H&r block free 1040ez Useful Items - You may want to see: Publication 15 (Circular E), Employer's Tax Guide 15-A Employer's Supplemental Tax Guide 15-B Employer's Tax Guide to Fringe Benefits 51 (Circular A), Agricultural Employer's Tax Guide 519 U. H&r block free 1040ez S. H&r block free 1040ez Tax Guide for Aliens 901 U. H&r block free 1040ez S. H&r block free 1040ez Tax Treaties Form (and Instructions) SS-4 Application for Employer Identification Number W-2 Wage and Tax Statement W-4 Employee's Withholding Allowance Certificate W-4P Withholding Certificate for Pension or Annuity Payments W-7 Application for IRS Individual Taxpayer Identification Number W-8BEN Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding 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 W-8EXP Certificate of Foreign Government or Other Foreign Organization for United States Tax Withholding W-8IMY Certificate of Foreign Intermediary, Foreign Flow-Through Entity, or Certain U. H&r block free 1040ez S. H&r block free 1040ez Branches for United States Tax Withholding 941 Employer's QUARTERLY Federal Tax Return 1042 Annual Withholding Tax Return for U. H&r block free 1040ez S. H&r block free 1040ez Source Income of Foreign Persons 1042-S Foreign Person's U. H&r block free 1040ez S. H&r block free 1040ez Source Income Subject to Withholding 1042-T Annual Summary and Transmittal of Forms 1042-S See How To Get Tax Help at the end of this publication, for information about getting publications and forms. H&r block free 1040ez Prev  Up  Next   Home   More Online Publications