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H&rblock Publication 3991 - Introductory Material Table of Contents Introduction Introduction All of the changes discussed in this publication resulted from the Job Creation and Worker Assistance Act of 2002. H&rblock This publication highlights tax law changes that took effect retroactively for 2001 and others that take effect in 2002 and later years. H&rblock The chapters are divided into separate sections based on when the changes take effect. H&rblock For example, this publication covers the following topics. H&rblock Tax benefits for the area of New York City damaged in terrorist attacks on September 11, 2001. H&rblock New deduction available for educator expenses. H&rblock Limit on the use of the non-accrual experience method of accounting. H&rblock Pension changes such as the new tax credit for certain pension plan startup costs, an increased SEP contribution limit, figuring 403(b) catch-up contributions, and a provision for deemed IRAs. H&rblock Extension of the welfare-to-work credit and work opportunity credit. H&rblock New 5-year carryback rule for net operating losses (NOLs). H&rblock See the discussion of each topic for more information. H&rblock Certain changes had a major effect on two of the publications we issued for 2001. H&rblock We published supplements to those two publications and they have been included in this publication as follows. H&rblock Chapter 4 contains the supplement to Publication 463, Travel, Entertainment, Gift, and Car Expenses. H&rblock This discusses the increase in the amount of depreciation deduction for certain automobiles. H&rblock Chapter 5 contains the supplement to Publication 946, How To Depreciate Property. H&rblock This discusses the special depreciation allowance for property acquired after September 10, 2001. H&rblock Adjusting your withholding or estimated tax payments for 2002. H&rblock If your tax for 2002 will be more or less than your 2001 tax, you may need to adjust your withholding or estimated tax payments accordingly. H&rblock If your tax will decrease, you can get the benefit of lower taxes throughout the year. H&rblock If you will owe more tax, you can avoid a penalty when you file your tax return. H&rblock See the following table for forms and publications that will help you adjust your withholding or estimated tax payments. H&rblock See chapter 6 for information on ordering forms and publications. H&rblock To adjust your. H&rblock . H&rblock . H&rblock . H&rblock Get Form. H&rblock . H&rblock . H&rblock And Publication. H&rblock . H&rblock . H&rblock Withholding W–4, Employee's Withholding Allowance Certificate 919, How Do I Adjust My Tax Withholding? Estimated tax payments 1040–ES, Estimated Tax for Individuals 505, Tax Withholding and Estimated Tax Photographs of missing children. H&rblock The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. H&rblock Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. H&rblock 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&rblock Comments and suggestions. H&rblock We welcome your comments about this publication. H&rblock You can e-mail us while visiting our web site at www. H&rblock irs. H&rblock gov. H&rblock You can write to us at the following address: Internal Revenue Service Technical Publications Branch W:CAR:MP:FP:P 1111 Constitution Ave. H&rblock NW Washington, DC 20224 We respond to many letters by telephone. H&rblock Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. H&rblock Prev Up Next Home More Online Publications
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H&rblock 2. H&rblock Withholding Tax Table of Contents Topics - This chapter discusses: Useful Items - You may want to see: Income Tax Withholding Statement. H&rblock 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. H&rblock S. H&rblock citizens, Withholding tax at a flat rate, and Social security and Medicare taxes. H&rblock 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. H&rblock Income Tax Withholding U. H&rblock S. H&rblock employers generally must withhold U. H&rblock S. H&rblock income tax from the pay of U. H&rblock S. H&rblock citizens working abroad unless the employer is required by foreign law to withhold foreign income tax. H&rblock Foreign earned income exclusion. H&rblock Your employer does not have to withhold U. H&rblock S. H&rblock 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. H&rblock Your employer should withhold taxes from any wages you earn for working in the United States. H&rblock Statement. H&rblock 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. H&rblock Form 673 is an acceptable statement. H&rblock You can use Form 673 only if you are a U. H&rblock S. H&rblock citizen. H&rblock You do not have to use the form. H&rblock You can prepare your own statement. H&rblock See a copy of Form 673, later. H&rblock 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. H&rblock 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. H&rblock 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. H&rblock Foreign tax credit. H&rblock If you plan to take a foreign tax credit, you may be eligible for additional withholding allowances on Form W-4. H&rblock You can take these additional withholding allowances only for foreign tax credits attributable to taxable salary or wage income. H&rblock Withholding from pension payments. H&rblock U. H&rblock S. H&rblock 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. H&rblock 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. H&rblock S. H&rblock possession, or Certify to the payer that you are not a U. H&rblock S. H&rblock citizen or resident alien or someone who left the United States to avoid tax. H&rblock Check your withholding. H&rblock Before you report U. H&rblock S. H&rblock 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. H&rblock 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. H&rblock Check your U. H&rblock S. H&rblock income tax withholding even if you pay someone else to prepare your tax return. H&rblock You may be assessed penalties and interest if you claim more than your correct amount of withholding allowances. H&rblock This image is too large to be displayed in the current screen. H&rblock Please click the link to view the image. H&rblock Form 673 30% Flat Rate Withholding Generally, U. H&rblock S. H&rblock 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. H&rblock If you are a U. H&rblock S. H&rblock 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. H&rblock Use Form W-9 to notify the payer. H&rblock 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. H&rblock Social security benefits paid to residents. H&rblock 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. H&rblock The SSA will refund the tax withheld if the refund can be processed during the same calendar year in which the tax was withheld. H&rblock 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. H&rblock The following information must be submitted with your Form 1040 or Form 1040A. H&rblock A copy of Form SSA-1042S, Social Security Benefit Statement. H&rblock A copy of your “green card. H&rblock ” A signed declaration that includes the following statements. H&rblock “I am a U. H&rblock S. H&rblock lawful permanent resident and my green card has been neither revoked nor administratively or judicially determined to have been abandoned. H&rblock I am filing a U. H&rblock S. H&rblock income tax return for the taxable year as a resident alien reporting all of my worldwide income. H&rblock I have not claimed benefits for the taxable year under an income tax treaty as a nonresident alien. H&rblock ” 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. H&rblock General Information In general, U. H&rblock S. H&rblock 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. H&rblock 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. H&rblock S. H&rblock port while you are employed on it. H&rblock You are working in one of the countries with which the United States has entered into a bilateral social security agreement (discussed later). H&rblock You are working for an American employer (defined later). H&rblock 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. H&rblock S. H&rblock Treasury Department. H&rblock American vessel or aircraft. H&rblock 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. H&rblock S. H&rblock citizens, residents, or corporations. H&rblock An American aircraft is an aircraft registered under the laws of the United States. H&rblock American employer. H&rblock An American employer includes any of the following. H&rblock The U. H&rblock S. H&rblock Government or any of its instrumentalities. H&rblock An individual who is a resident of the United States. H&rblock A partnership of which at least two-thirds of the partners are U. H&rblock S. H&rblock residents. H&rblock A trust of which all the trustees are U. H&rblock S. H&rblock residents. H&rblock A corporation organized under the laws of the United States, any U. H&rblock S. H&rblock state, or the District of Columbia, Puerto Rico, the U. H&rblock S. H&rblock Virgin Islands, Guam, or American Samoa. H&rblock An American employer also includes any foreign person with an employee who is performing services in connection with a contract between the U. H&rblock S. H&rblock government (or any instrumentality thereof) and a member of a domestically controlled group of entities which includes such foreign person. H&rblock Foreign affiliate. H&rblock 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. H&rblock For a corporation, the 10% interest must be in its voting stock. H&rblock For any other entity, the 10% interest must be in its profits. H&rblock Form 2032, Contract Coverage Under Title II of the Social Security Act, is used by American employers to extend social security coverage to U. H&rblock S. H&rblock citizens and resident aliens working abroad for foreign affiliates of American employers. H&rblock Once you enter into an agreement, coverage cannot be terminated. H&rblock Excludable meals and lodging. H&rblock 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. H&rblock 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. H&rblock These agreements are commonly referred to as totalization agreements and are in effect with the following countries. H&rblock 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. H&rblock The agreements generally make sure that you pay social security taxes to only one country. H&rblock Generally, under these agreements, you will only be subject to social security taxes in the country where you are working. H&rblock 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. H&rblock S. H&rblock social security. H&rblock You can get more information on any specific agreement by contacting: Social Security Administration Office of International Programs P. H&rblock O. H&rblock Box 17741 Baltimore, MD 21235-7741 If you have access to the Internet, you can get more information at: http://www. H&rblock socialsecurity. H&rblock gov/international. H&rblock Covered by U. H&rblock S. H&rblock only. H&rblock If your pay in a foreign country is subject only to U. H&rblock S. H&rblock 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. H&rblock Covered by foreign country only. H&rblock 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. H&rblock S. H&rblock 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. H&rblock 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. H&rblock S. H&rblock Social Security Administration, Office of International Programs, at the address listed earlier. H&rblock The statement should indicate that your wages are not covered by the U. H&rblock S. H&rblock social security system. H&rblock This statement should be kept by your employer because it establishes that your pay is exempt from U. H&rblock S. H&rblock social security tax. H&rblock Only wages paid on or after the effective date of the totalization agreement can be exempt from U. H&rblock S. H&rblock social security tax. H&rblock Prev Up Next Home More Online Publications