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How To Amend 2012 Federal Tax Return

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How To Amend 2012 Federal Tax Return

How to amend 2012 federal tax return 13. How to amend 2012 federal tax return   How To Get Tax Help Table of Contents Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. How to amend 2012 federal tax return Free help with your tax return. How to amend 2012 federal tax return   You can get free help preparing your return nationwide from IRS-certified volunteers. How to amend 2012 federal tax return The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. How to amend 2012 federal tax return The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. How to amend 2012 federal tax return Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. How to amend 2012 federal tax return In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. How to amend 2012 federal tax return To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. How to amend 2012 federal tax return gov, download the IRS2Go app, or call 1-800-906-9887. How to amend 2012 federal tax return   As part of the TCE program, AARP offers the Tax-Aide counseling program. How to amend 2012 federal tax return To find the nearest AARP Tax-Aide site, visit AARP's website at www. How to amend 2012 federal tax return aarp. How to amend 2012 federal tax return org/money/taxaide or call 1-888-227-7669. How to amend 2012 federal tax return For more information on these programs, go to IRS. How to amend 2012 federal tax return gov and enter “VITA” in the search box. How to amend 2012 federal tax return Internet. How to amend 2012 federal tax return    IRS. How to amend 2012 federal tax return gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. How to amend 2012 federal tax return Download the free IRS2Go app from the iTunes app store or from Google Play. How to amend 2012 federal tax return Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. How to amend 2012 federal tax return Check the status of your 2013 refund with the Where's My Refund? application on IRS. How to amend 2012 federal tax return gov or download the IRS2Go app and select the Refund Status option. How to amend 2012 federal tax return The IRS issues more than 9 out of 10 refunds in less than 21 days. How to amend 2012 federal tax return Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. How to amend 2012 federal tax return You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. How to amend 2012 federal tax return The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. How to amend 2012 federal tax return Use the Interactive Tax Assistant (ITA) to research your tax questions. How to amend 2012 federal tax return No need to wait on the phone or stand in line. How to amend 2012 federal tax return The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. How to amend 2012 federal tax return When you reach the response screen, you can print the entire interview and the final response for your records. How to amend 2012 federal tax return New subject areas are added on a regular basis. How to amend 2012 federal tax return  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. How to amend 2012 federal tax return gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. How to amend 2012 federal tax return You can use the IRS Tax Map, to search publications and instructions by topic or keyword. How to amend 2012 federal tax return The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. How to amend 2012 federal tax return When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. How to amend 2012 federal tax return Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. How to amend 2012 federal tax return You can also ask the IRS to mail a return or an account transcript to you. How to amend 2012 federal tax return Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. How to amend 2012 federal tax return gov or by calling 1-800-908-9946. How to amend 2012 federal tax return Tax return and tax account transcripts are generally available for the current year and the past three years. How to amend 2012 federal tax return Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. How to amend 2012 federal tax return Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. How to amend 2012 federal tax return If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. How to amend 2012 federal tax return Check the status of your amended return using Where's My Amended Return? Go to IRS. How to amend 2012 federal tax return gov and enter Where's My Amended Return? in the search box. How to amend 2012 federal tax return You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. How to amend 2012 federal tax return It can take up to 3 weeks from the date you mailed it to show up in our system. How to amend 2012 federal tax return Make a payment using one of several safe and convenient electronic payment options available on IRS. How to amend 2012 federal tax return gov. How to amend 2012 federal tax return Select the Payment tab on the front page of IRS. How to amend 2012 federal tax return gov for more information. How to amend 2012 federal tax return Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. How to amend 2012 federal tax return Figure your income tax withholding with the IRS Withholding Calculator on IRS. How to amend 2012 federal tax return gov. How to amend 2012 federal tax return Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. How to amend 2012 federal tax return Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. How to amend 2012 federal tax return gov. How to amend 2012 federal tax return Request an Electronic Filing PIN by going to IRS. How to amend 2012 federal tax return gov and entering Electronic Filing PIN in the search box. How to amend 2012 federal tax return Download forms, instructions and publications, including accessible versions for people with disabilities. How to amend 2012 federal tax return Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. How to amend 2012 federal tax return gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. How to amend 2012 federal tax return An employee can answer questions about your tax account or help you set up a payment plan. How to amend 2012 federal tax return Before you visit, check the Office Locator on IRS. How to amend 2012 federal tax return gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. How to amend 2012 federal tax return If you have a special need, such as a disability, you can request an appointment. How to amend 2012 federal tax return Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. How to amend 2012 federal tax return Apply for an Employer Identification Number (EIN). How to amend 2012 federal tax return Go to IRS. How to amend 2012 federal tax return gov and enter Apply for an EIN in the search box. How to amend 2012 federal tax return Read the Internal Revenue Code, regulations, or other official guidance. How to amend 2012 federal tax return Read Internal Revenue Bulletins. How to amend 2012 federal tax return Sign up to receive local and national tax news and more by email. How to amend 2012 federal tax return Just click on “subscriptions” above the search box on IRS. How to amend 2012 federal tax return gov and choose from a variety of options. How to amend 2012 federal tax return    Phone. How to amend 2012 federal tax return You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. How to amend 2012 federal tax return Download the free IRS2Go app from the iTunes app store or from Google Play. How to amend 2012 federal tax return Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. How to amend 2012 federal tax return gov, or download the IRS2Go app. How to amend 2012 federal tax return Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. How to amend 2012 federal tax return The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. How to amend 2012 federal tax return Most VITA and TCE sites offer free electronic filing. How to amend 2012 federal tax return Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. How to amend 2012 federal tax return Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. How to amend 2012 federal tax return Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. How to amend 2012 federal tax return If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. How to amend 2012 federal tax return The IRS issues more than 9 out of 10 refunds in less than 21 days. How to amend 2012 federal tax return Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. How to amend 2012 federal tax return Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. How to amend 2012 federal tax return The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. How to amend 2012 federal tax return Note, the above information is for our automated hotline. How to amend 2012 federal tax return Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. How to amend 2012 federal tax return Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. How to amend 2012 federal tax return You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. How to amend 2012 federal tax return It can take up to 3 weeks from the date you mailed it to show up in our system. How to amend 2012 federal tax return Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). How to amend 2012 federal tax return You should receive your order within 10 business days. How to amend 2012 federal tax return Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. How to amend 2012 federal tax return If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. How to amend 2012 federal tax return Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. How to amend 2012 federal tax return The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. How to amend 2012 federal tax return These individuals can also contact the IRS through relay services such as the Federal Relay Service. How to amend 2012 federal tax return    Walk-in. How to amend 2012 federal tax return You can find a selection of forms, publications and services — in-person. How to amend 2012 federal tax return Products. How to amend 2012 federal tax return You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. How to amend 2012 federal tax return Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. How to amend 2012 federal tax return Services. How to amend 2012 federal tax return You can walk in to your local TAC for face-to-face tax help. How to amend 2012 federal tax return An employee can answer questions about your tax account or help you set up a payment plan. How to amend 2012 federal tax return Before visiting, use the Office Locator tool on IRS. How to amend 2012 federal tax return gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. How to amend 2012 federal tax return    Mail. How to amend 2012 federal tax return You can send your order for forms, instructions, and publications to the address below. How to amend 2012 federal tax return You should receive a response within 10 business days after your request is received. How to amend 2012 federal tax return Internal Revenue Service 1201 N. How to amend 2012 federal tax return Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. How to amend 2012 federal tax return The Taxpayer Advocate Service (TAS) is your voice at the IRS. How to amend 2012 federal tax return Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. How to amend 2012 federal tax return   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. How to amend 2012 federal tax return We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. How to amend 2012 federal tax return You face (or your business is facing) an immediate threat of adverse action. How to amend 2012 federal tax return You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. How to amend 2012 federal tax return   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. How to amend 2012 federal tax return Here's why we can help: TAS is an independent organization within the IRS. How to amend 2012 federal tax return Our advocates know how to work with the IRS. How to amend 2012 federal tax return Our services are free and tailored to meet your needs. How to amend 2012 federal tax return We have offices in every state, the District of Columbia, and Puerto Rico. How to amend 2012 federal tax return   How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local directory and at Taxpayer Advocate, or call us toll-free at 1-877-777-4778. How to amend 2012 federal tax return   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. How to amend 2012 federal tax return If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. How to amend 2012 federal tax return Low Income Taxpayer Clinics. How to amend 2012 federal tax return   Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals, and tax collection disputes. How to amend 2012 federal tax return Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. How to amend 2012 federal tax return Visit Taxpayer Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. How to amend 2012 federal tax return Prev  Up  Next   Home   More Online Publications

The How To Amend 2012 Federal Tax Return

How to amend 2012 federal tax return Publication 515 - Main Content Table of Contents Withholding of TaxWithholding Agent Withholding and Reporting Obligations Persons Subject to NRA WithholdingIdentifying the Payee Foreign Persons DocumentationBeneficial Owners Foreign Intermediaries and Foreign Flow-Through Entities Standards of Knowledge Presumption Rules Income Subject to NRA WithholdingSource of Income Fixed or Determinable Annual or Periodical Income (FDAP) Withholding on Specific IncomeEffectively Connected Income Income Not Effectively Connected Pay for Personal Services Performed Artists and Athletes (Income Codes 42 and 43) Other Income Foreign Governments and Certain Other Foreign Organizations U. How to amend 2012 federal tax return S. How to amend 2012 federal tax return Taxpayer Identification NumbersUnexpected payment. How to amend 2012 federal tax return Depositing Withheld TaxesWhen Deposits Are Required Adjustment for Overwithholding Returns RequiredJoint owners. How to amend 2012 federal tax return Electronic reporting. How to amend 2012 federal tax return Partnership Withholding on Effectively Connected IncomeWho Must Withhold Foreign Partner Publicly Traded Partnerships U. How to amend 2012 federal tax return S. How to amend 2012 federal tax return Real Property InterestForeign corporations. How to amend 2012 federal tax return Domestic corporations. How to amend 2012 federal tax return U. How to amend 2012 federal tax return S. How to amend 2012 federal tax return real property holding corporations. How to amend 2012 federal tax return Partnerships. How to amend 2012 federal tax return Trusts and estates. How to amend 2012 federal tax return Domestically controlled QIE. How to amend 2012 federal tax return Late filing of certifications or notices. How to amend 2012 federal tax return Certifications. How to amend 2012 federal tax return Liability of agent or qualified substitute. How to amend 2012 federal tax return Reporting and Paying the Tax Withholding Certificates Tax Treaty TablesTable 1 Table 2 Table 3 How To Get Tax HelpLow Income Taxpayer Clinics (LITCs). How to amend 2012 federal tax return Withholding of Tax In most cases, a foreign person is subject to U. How to amend 2012 federal tax return S. How to amend 2012 federal tax return tax on its U. How to amend 2012 federal tax return S. How to amend 2012 federal tax return source income. How to amend 2012 federal tax return Most types of U. How to amend 2012 federal tax return S. How to amend 2012 federal tax return source income received by a foreign person are subject to U. How to amend 2012 federal tax return S. How to amend 2012 federal tax return tax of 30%. How to amend 2012 federal tax return A reduced rate, including exemption, may apply if there is a tax treaty between the foreign person's country of residence and the United States. How to amend 2012 federal tax return The tax is generally withheld (NRA withholding) from the payment made to the foreign person. How to amend 2012 federal tax return The term “NRA withholding” is used in this publication descriptively to refer to withholding required under sections 1441, 1442, and 1443 of the Internal Revenue Code. How to amend 2012 federal tax return In most cases, NRA withholding describes the withholding regime that requires withholding on a payment of U. How to amend 2012 federal tax return S. How to amend 2012 federal tax return source income. How to amend 2012 federal tax return Payments to foreign persons, including nonresident alien individuals, foreign entities, and governments, may be subject to NRA withholding. How to amend 2012 federal tax return NRA withholding does not include withholding under section 1445 of the Code (see U. How to amend 2012 federal tax return S. How to amend 2012 federal tax return Real Property Interest, later) or under section 1446 of the Code (see Partnership Withholding on Effectively Connected Income , later). How to amend 2012 federal tax return A withholding agent (defined next) is the person responsible for withholding on payments made to a foreign person. How to amend 2012 federal tax return However, a withholding agent that can reliably associate the payment with documentation (discussed later) from a U. How to amend 2012 federal tax return S. How to amend 2012 federal tax return person is not required to withhold. How to amend 2012 federal tax return In addition, a withholding agent may apply a reduced rate of withholding (including an exemption from withholding) if it can reliably associate the payment with documentation from a beneficial owner that is a foreign person entitled to a reduced rate of withholding. How to amend 2012 federal tax return Withholding Agent You are a withholding agent if you are a U. How to amend 2012 federal tax return S. How to amend 2012 federal tax return or foreign person that has control, receipt, custody, disposal, or payment of any item of income of a foreign person that is subject to withholding. How to amend 2012 federal tax return A withholding agent may be an individual, corporation, partnership, trust, association, nominee (under section 1446 of the Code), or any other entity, including any foreign intermediary, foreign partnership, or U. How to amend 2012 federal tax return S. How to amend 2012 federal tax return branch of certain foreign banks and insurance companies. How to amend 2012 federal tax return You may be a withholding agent even if there is no requirement to withhold from a payment or even if another person has withheld the required amount from the payment. How to amend 2012 federal tax return Although several persons may be withholding agents for a single payment, the full tax is required to be withheld only once. How to amend 2012 federal tax return In most cases, the U. How to amend 2012 federal tax return S. How to amend 2012 federal tax return person who pays an amount subject to NRA withholding is the person responsible for withholding. How to amend 2012 federal tax return However, other persons may be required to withhold. How to amend 2012 federal tax return For example, a payment made by a flow-through entity or nonqualified intermediary that knows, or has reason to know, that the full amount of NRA withholding was not done by the person from which it receives a payment is required to do the appropriate withholding since it also falls within the definition of a withholding agent. How to amend 2012 federal tax return In addition, withholding must be done by any qualified intermediary, withholding foreign partnership, or withholding foreign trust in accordance with the terms of its withholding agreement, discussed later. How to amend 2012 federal tax return Liability for tax. How to amend 2012 federal tax return   As a withholding agent, you are personally liable for any tax required to be withheld. How to amend 2012 federal tax return This liability is independent of the tax liability of the foreign person to whom the payment is made. How to amend 2012 federal tax return If you fail to withhold and the foreign payee fails to satisfy its U. How to amend 2012 federal tax return S. How to amend 2012 federal tax return tax liability, then both you and the foreign person are liable for tax, as well as interest and any applicable penalties. How to amend 2012 federal tax return   The applicable tax will be collected only once. How to amend 2012 federal tax return If the foreign person satisfies its U. How to amend 2012 federal tax return S. How to amend 2012 federal tax return tax liability, you are not liable for the tax but remain liable for any interest and penalties for failure to withhold. How to amend 2012 federal tax return Determination of amount to withhold. How to amend 2012 federal tax return   You must withhold on the gross amount subject to NRA withholding. How to amend 2012 federal tax return You cannot reduce the gross amount by any deductions. How to amend 2012 federal tax return However, see Scholarships and Fellowship Grants and Pay for Personal Services Performed , later, for when a deduction for a personal exemption may be allowed. How to amend 2012 federal tax return   If the determination of the source of the income or the amount subject to tax depends on facts that are not known at the time of payment, you must withhold an amount sufficient to ensure that at least 30% of the amount subsequently determined to be subject to withholding is withheld. How to amend 2012 federal tax return In no case, however, should you withhold more than 30% of the total amount paid. How to amend 2012 federal tax return Or, you may make a reasonable estimate of the amount from U. How to amend 2012 federal tax return S. How to amend 2012 federal tax return sources and put a corresponding part of the amount due in escrow until the amount from U. How to amend 2012 federal tax return S. How to amend 2012 federal tax return sources can be determined, at which time withholding becomes due. How to amend 2012 federal tax return When to withhold. How to amend 2012 federal tax return   Withholding is required at the time you make a payment of an amount subject to withholding. How to amend 2012 federal tax return A payment is made to a person if that person realizes income, whether or not there is an actual transfer of cash or other property. How to amend 2012 federal tax return A payment is considered made to a person if it is paid for that person's benefit. How to amend 2012 federal tax return For example, a payment made to a creditor of a person in satisfaction of that person's debt to the creditor is considered made to the person. How to amend 2012 federal tax return A payment also is considered made to a person if it is made to that person's agent. How to amend 2012 federal tax return   A U. How to amend 2012 federal tax return S. How to amend 2012 federal tax return partnership should withhold when any distributions that include amounts subject to withholding are made. How to amend 2012 federal tax return However, if a foreign partner's distributive share of income subject to withholding is not actually distributed, the U. How to amend 2012 federal tax return S. How to amend 2012 federal tax return partnership must withhold on the foreign partner's distributive share of the income on the earlier of the date that a Schedule K-1 (Form 1065) is provided or mailed to the partner or the due date for furnishing that schedule. How to amend 2012 federal tax return If the distributable amount consists of effectively connected income, see Partnership Withholding on Effectively Connected Income , later. How to amend 2012 federal tax return A U. How to amend 2012 federal tax return S. How to amend 2012 federal tax return trust is required to withhold on the amount includible in the gross income of a foreign beneficiary to the extent the trust's distributable net income consists of an amount subject to withholding. How to amend 2012 federal tax return To the extent a U. How to amend 2012 federal tax return S. How to amend 2012 federal tax return trust is required to distribute an amount subject to withholding but does not actually distribute the amount, it must withhold on the foreign beneficiary's allocable share at the time the income is required to be reported on Form 1042-S. How to amend 2012 federal tax return Withholding and Reporting Obligations You are required to report payments subject to NRA withholding on Form 1042-S and to file a tax return on Form 1042. How to amend 2012 federal tax return (See Returns Required , later. How to amend 2012 federal tax return ) An exception from reporting may apply to individuals who are not required to withhold from a payment and who do not make the payment in the course of their trade or business. How to amend 2012 federal tax return Form 1099 reporting and backup withholding. How to amend 2012 federal tax return    You also may be responsible as a payer for reporting on Form 1099 payments made to a U. How to amend 2012 federal tax return S. How to amend 2012 federal tax return person. How to amend 2012 federal tax return You must withhold 28% (backup withholding rate) from a reportable payment made to a U. How to amend 2012 federal tax return S. How to amend 2012 federal tax return person that is subject to Form 1099 reporting if any of the following apply. How to amend 2012 federal tax return The U. How to amend 2012 federal tax return S. How to amend 2012 federal tax return person has not provided its taxpayer identification number (TIN) in the manner required. How to amend 2012 federal tax return The IRS notifies you that the TIN furnished by the payee is incorrect. How to amend 2012 federal tax return There has been a notified payee underreporting. How to amend 2012 federal tax return There has been a payee certification failure. How to amend 2012 federal tax return In most cases, a TIN must be provided by a U. How to amend 2012 federal tax return S. How to amend 2012 federal tax return non-exempt recipient on Form W-9, Request for Taxpayer Identification Number and Certification. How to amend 2012 federal tax return A payer files a tax return on Form 945, Annual Return of Withheld Federal Income Tax, for backup withholding. How to amend 2012 federal tax return You may be required to file Form 1099 and, if appropriate, backup withhold, even if you do not make the payments directly to that U. How to amend 2012 federal tax return S. How to amend 2012 federal tax return person. How to amend 2012 federal tax return For example, you are required to report income paid to a foreign intermediary or flow-through entity that collects for a U. How to amend 2012 federal tax return S. How to amend 2012 federal tax return person subject to Form 1099 reporting. How to amend 2012 federal tax return See Identifying the Payee , later, for more information. How to amend 2012 federal tax return Also see Section S. How to amend 2012 federal tax return Special Rules for Reporting Payments Made Through Foreign Intermediaries and Foreign Flow-Through Entities on Form 1099 in the General Instructions for Certain Information Returns. How to amend 2012 federal tax return Foreign persons who provide Form W-8BEN, Form W-8ECI, or Form W-8EXP (or applicable documentary evidence) are exempt from backup withholding and Form 1099 reporting. How to amend 2012 federal tax return Wages paid to employees. How to amend 2012 federal tax return   If you are the employer of a nonresident alien, you generally must withhold taxes at graduated rates. How to amend 2012 federal tax return See Pay for Personal Services Performed , later. How to amend 2012 federal tax return Effectively connected income by partnerships. How to amend 2012 federal tax return   A withholding agent that is a partnership (whether U. How to amend 2012 federal tax return S. How to amend 2012 federal tax return or foreign) is also responsible for withholding on its income effectively connected with a U. How to amend 2012 federal tax return S. How to amend 2012 federal tax return trade or business that is allocable to foreign partners. How to amend 2012 federal tax return See Partnership Withholding on Effectively Connected Income , later, for more information. How to amend 2012 federal tax return U. How to amend 2012 federal tax return S. How to amend 2012 federal tax return real property interest. How to amend 2012 federal tax return   A withholding agent also may be responsible for withholding if a foreign person transfers a U. How to amend 2012 federal tax return S. How to amend 2012 federal tax return real property interest to the agent, or if it is a corporation, partnership, trust, or estate that distributes a U. How to amend 2012 federal tax return S. How to amend 2012 federal tax return real property interest to a shareholder, partner, or beneficiary that is a foreign person. How to amend 2012 federal tax return See U. How to amend 2012 federal tax return S. How to amend 2012 federal tax return Real Property Interest , later. How to amend 2012 federal tax return Persons Subject to NRA Withholding NRA withholding applies only to payments made to a payee that is a foreign person. How to amend 2012 federal tax return It does not apply to payments made to U. How to amend 2012 federal tax return S. How to amend 2012 federal tax return persons. How to amend 2012 federal tax return Usually, you determine the payee's status as a U. How to amend 2012 federal tax return S. How to amend 2012 federal tax return or foreign person based on the documentation that person provides. How to amend 2012 federal tax return See Documentation , later. How to amend 2012 federal tax return However, if you have received no documentation or you cannot reliably associate all or a part of a payment with documentation, then you must apply certain presumption rules, discussed later. How to amend 2012 federal tax return Identifying the Payee In most cases, the payee is the person to whom you make the payment, regardless of whether that person is the beneficial owner of the income. How to amend 2012 federal tax return However, there are situations in which the payee is a person other than the one to whom you actually make a payment. How to amend 2012 federal tax return U. How to amend 2012 federal tax return S. How to amend 2012 federal tax return agent of foreign person. How to amend 2012 federal tax return   If you make a payment to a U. How to amend 2012 federal tax return S. How to amend 2012 federal tax return person and you have actual knowledge that the U. How to amend 2012 federal tax return S. How to amend 2012 federal tax return person is receiving the payment as an agent of a foreign person, you must treat the payment as made to the foreign person. How to amend 2012 federal tax return However, if the U. How to amend 2012 federal tax return S. How to amend 2012 federal tax return person is a financial institution, you may treat the institution as the payee provided you have no reason to believe that the institution will not comply with its own obligation to withhold. How to amend 2012 federal tax return   If the payment is not subject to NRA withholding (for example, gross proceeds from the sales of securities), you must treat the payment as made to a U. How to amend 2012 federal tax return S. How to amend 2012 federal tax return person and not as a payment to a foreign person. How to amend 2012 federal tax return You may be required to report the payment on Form 1099 and, if applicable, backup withhold. How to amend 2012 federal tax return Disregarded entities. How to amend 2012 federal tax return   A business entity that is not a corporation and that has a single owner may be disregarded as an entity separate from its owner (a disregarded entity) for federal tax purposes. How to amend 2012 federal tax return The payee of a payment made to a disregarded entity is the owner of the entity. How to amend 2012 federal tax return   If the owner of the entity is a foreign person, you must apply NRA withholding unless you can treat the foreign owner as a beneficial owner entitled to a reduced rate of withholding. How to amend 2012 federal tax return   If the owner is a U. How to amend 2012 federal tax return S. How to amend 2012 federal tax return person, you do not apply NRA withholding. How to amend 2012 federal tax return However, you may be required to report the payment on Form 1099 and, if applicable, backup withhold. How to amend 2012 federal tax return You may assume that a foreign entity is not a disregarded entity unless you can reliably associate the payment with documentation provided by the owner or you have actual knowledge or reason to know that the foreign entity is a disregarded entity. How to amend 2012 federal tax return Flow-Through Entities The payees of payments (other than income effectively connected with a U. How to amend 2012 federal tax return S. How to amend 2012 federal tax return trade or business) made to a foreign flow-through entity are the owners or beneficiaries of the flow-through entity. How to amend 2012 federal tax return This rule applies for purposes of NRA withholding and for Form 1099 reporting and backup withholding. How to amend 2012 federal tax return Income that is, or is deemed to be, effectively connected with the conduct of a U. How to amend 2012 federal tax return S. How to amend 2012 federal tax return trade or business of a flow-through entity is treated as paid to the entity. How to amend 2012 federal tax return All of the following are flow-through entities. How to amend 2012 federal tax return A foreign partnership (other than a withholding foreign partnership). How to amend 2012 federal tax return A foreign simple or foreign grantor trust (other than a withholding foreign trust). How to amend 2012 federal tax return A fiscally transparent entity receiving income for which treaty benefits are claimed. How to amend 2012 federal tax return See Fiscally transparent entity , later. How to amend 2012 federal tax return In most cases, you treat a payee as a flow-through entity if it provides you with a Form W-8IMY (see Documentation , later) on which it claims such status. How to amend 2012 federal tax return You also may be required to treat the entity as a flow-through entity under the presumption rules, discussed later. How to amend 2012 federal tax return You must determine whether the owners or beneficiaries of a flow-through entity are U. How to amend 2012 federal tax return S. How to amend 2012 federal tax return or foreign persons, how much of the payment relates to each owner or beneficiary, and, if the owner or beneficiary is foreign, whether a reduced rate of NRA withholding applies. How to amend 2012 federal tax return You make these determinations based on the documentation and other information (contained in a withholding statement) that is associated with the flow-through entity's Form W-8IMY. How to amend 2012 federal tax return If you do not have all of the information that is required to reliably associate a payment with a specific payee, you must apply the presumption rules. How to amend 2012 federal tax return See Documentation and Presumption Rules , later. How to amend 2012 federal tax return Withholding foreign partnerships and withholding foreign trusts are not flow-through entities. How to amend 2012 federal tax return Foreign partnerships. How to amend 2012 federal tax return    A foreign partnership is any partnership that is not organized under the laws of any state of the United States or the District of Columbia or any partnership that is treated as foreign under the income tax regulations. How to amend 2012 federal tax return If a foreign partnership is not a withholding foreign partnership, the payees of income are the partners of the partnership, provided the partners are not themselves a flow-through entity or a foreign intermediary. How to amend 2012 federal tax return However, the payee is the partnership itself if the partnership is claiming treaty benefits on the basis that it is not fiscally transparent and that it meets all the other requirements for claiming treaty benefits. How to amend 2012 federal tax return If a partner is a foreign flow-through entity or a foreign intermediary, you apply the payee determination rules to that partner to determine the payees. How to amend 2012 federal tax return Example 1. How to amend 2012 federal tax return A nonwithholding foreign partnership has three partners: a nonresident alien individual; a foreign corporation; and a U. How to amend 2012 federal tax return S. How to amend 2012 federal tax return citizen. How to amend 2012 federal tax return You make a payment of U. How to amend 2012 federal tax return S. How to amend 2012 federal tax return source interest to the partnership. How to amend 2012 federal tax return It gives you a Form W-8IMY with which it associates Form W-8BEN from the nonresident alien; Form W-8BEN from the foreign corporation; and Form W-9 from the U. How to amend 2012 federal tax return S. How to amend 2012 federal tax return citizen. How to amend 2012 federal tax return The partnership also gives you a complete withholding statement that enables you to associate a part of the interest payment to each partner. How to amend 2012 federal tax return You must treat all three partners as the payees of the interest payment as if the payment were made directly to them. How to amend 2012 federal tax return Report the payment to the nonresident alien and the foreign corporation on Forms 1042-S. How to amend 2012 federal tax return Report the payment to the U. How to amend 2012 federal tax return S. How to amend 2012 federal tax return citizen on Form 1099-INT. How to amend 2012 federal tax return Example 2. How to amend 2012 federal tax return A nonwithholding foreign partnership has two partners: a foreign corporation and a nonwithholding foreign partnership. How to amend 2012 federal tax return The second partnership has two partners, both nonresident alien individuals. How to amend 2012 federal tax return You make a payment of U. How to amend 2012 federal tax return S. How to amend 2012 federal tax return source interest to the first partnership. How to amend 2012 federal tax return It gives you a valid Form W-8IMY with which it associates a Form W-8BEN from the foreign corporation and a Form W-8IMY from the second partnership. How to amend 2012 federal tax return In addition, Forms W-8BEN from the partners are associated with the Form W-8IMY from the second partnership. How to amend 2012 federal tax return The Forms W-8IMY from the partnerships have complete withholding statements associated with them. How to amend 2012 federal tax return Because you can reliably associate a part of the interest payment with the Form W-8BEN provided by the foreign corporation and the Forms W-8BEN provided by the nonresident alien individual partners as a result of the withholding statements, you must treat them as the payees of the interest. How to amend 2012 federal tax return Example 3. How to amend 2012 federal tax return You make a payment of U. How to amend 2012 federal tax return S. How to amend 2012 federal tax return source dividends to a withholding foreign partnership. How to amend 2012 federal tax return The partnership has two partners, both foreign corporations. How to amend 2012 federal tax return You can reliably associate the payment with a valid Form W-8IMY from the partnership on which it represents that it is a withholding foreign partnership. How to amend 2012 federal tax return You must treat the partnership as the payee of the dividends. How to amend 2012 federal tax return Foreign simple and grantor trust. How to amend 2012 federal tax return   A trust is foreign unless it meets both of the following tests. How to amend 2012 federal tax return A court within the United States is able to exercise primary supervision over the administration of the trust. How to amend 2012 federal tax return One or more U. How to amend 2012 federal tax return S. How to amend 2012 federal tax return persons have the authority to control all substantial decisions of the trust. How to amend 2012 federal tax return   In most cases, a foreign simple trust is a foreign trust that is required to distribute all of its income annually. How to amend 2012 federal tax return A foreign grantor trust is a foreign trust that is treated as a grantor trust under sections 671 through 679 of the Code. How to amend 2012 federal tax return   The payees of a payment made to a foreign simple trust are the beneficiaries of the trust. How to amend 2012 federal tax return The payees of a payment made to a foreign grantor trust are the owners of the trust. How to amend 2012 federal tax return However, the payee is the foreign simple or grantor trust itself if the trust is claiming treaty benefits on the basis that it is not fiscally transparent and that it meets all the other requirements for claiming treaty benefits. How to amend 2012 federal tax return If the beneficiaries or owners are themselves flow-through entities or foreign intermediaries, you apply the payee determination rules to that beneficiary or owner to determine the payees. How to amend 2012 federal tax return Example. How to amend 2012 federal tax return A foreign simple trust has three beneficiaries: two nonresident alien individuals and a U. How to amend 2012 federal tax return S. How to amend 2012 federal tax return citizen. How to amend 2012 federal tax return You make a payment of interest to the foreign trust. How to amend 2012 federal tax return It gives you a Form W-8IMY with which it associates Forms W-8BEN from the nonresident aliens and a Form W-9 from the U. How to amend 2012 federal tax return S. How to amend 2012 federal tax return citizen. How to amend 2012 federal tax return The trust also gives you a complete withholding statement that enables you to associate a part of the interest payment with the forms provided by each beneficiary. How to amend 2012 federal tax return You must treat all three beneficiaries as the payees of the interest payment as if the payment were made directly to them. How to amend 2012 federal tax return Report the payment to the nonresident aliens on Forms 1042-S. How to amend 2012 federal tax return Report the payment to the U. How to amend 2012 federal tax return S. How to amend 2012 federal tax return citizen on Form 1099-INT. How to amend 2012 federal tax return Fiscally transparent entity. How to amend 2012 federal tax return   If a reduced rate of withholding under an income tax treaty is claimed, a flow-through entity includes any entity in which the interest holder must treat the entity as fiscally transparent. How to amend 2012 federal tax return The determination of whether an entity is fiscally transparent is made on an item of income basis (that is, the determination is made separately for interest, dividends, royalties, etc. How to amend 2012 federal tax return ). How to amend 2012 federal tax return The interest holder in an entity makes the determination by applying the laws of the jurisdiction where the interest holder is organized, incorporated, or otherwise considered a resident. How to amend 2012 federal tax return An entity is considered to be fiscally transparent for the income to the extent the laws of that jurisdiction require the interest holder to separately take into account on a current basis the interest holder's share of the income, whether or not distributed to the interest holder, and the character and source of the income to the interest holder are determined as if the income was realized directly from the source that paid it to the entity. How to amend 2012 federal tax return Subject to the standards of knowledge rules discussed later, you generally make the determination that an entity is fiscally transparent based on a Form W-8IMY provided by the entity. How to amend 2012 federal tax return   The payees of a payment made to a fiscally transparent entity are the interest holders of the entity. How to amend 2012 federal tax return Example. How to amend 2012 federal tax return Entity A is a business organization organized under the laws of country X that has an income tax treaty in force with the United States. How to amend 2012 federal tax return A has two interest holders, B and C. How to amend 2012 federal tax return B is a corporation organized under the laws of country Y. How to amend 2012 federal tax return C is a corporation organized under the laws of country Z. How to amend 2012 federal tax return Both countries Y and Z have an income tax treaty in force with the United States. How to amend 2012 federal tax return A receives royalty income from U. How to amend 2012 federal tax return S. How to amend 2012 federal tax return sources that is not effectively connected with the conduct of a trade or business in the United States. How to amend 2012 federal tax return For U. How to amend 2012 federal tax return S. How to amend 2012 federal tax return income tax purposes, A is treated as a partnership. How to amend 2012 federal tax return Country X treats A as a partnership and requires the interest holders in A to separately take into account on a current basis their respective shares of the income paid to A even if the income is not distributed. How to amend 2012 federal tax return The laws of country X provide that the character and source of the income to A's interest holders are determined as if the income was realized directly from the source that paid it to A. How to amend 2012 federal tax return Accordingly, A is fiscally transparent in its jurisdiction, country X. How to amend 2012 federal tax return B and C are not fiscally transparent under the laws of their respective countries of incorporation. How to amend 2012 federal tax return Country Y requires B to separately take into account on a current basis B's share of the income paid to A, and the character and source of the income to B is determined as if the income was realized directly from the source that paid it to A. How to amend 2012 federal tax return Accordingly, A is fiscally transparent for that income under the laws of country Y, and B is treated as deriving its share of the U. How to amend 2012 federal tax return S. How to amend 2012 federal tax return source royalty income for purposes of the U. How to amend 2012 federal tax return S. How to amend 2012 federal tax return -Y income tax treaty. How to amend 2012 federal tax return Country Z, on the other hand, treats A as a corporation and does not require C to take into account its share of A's income on a current basis whether or not distributed. How to amend 2012 federal tax return Therefore, A is not treated as fiscally transparent under the laws of country Z. How to amend 2012 federal tax return Accordingly, C is not treated as deriving its share of the U. How to amend 2012 federal tax return S. How to amend 2012 federal tax return source royalty income for purposes of the U. How to amend 2012 federal tax return S. How to amend 2012 federal tax return -Z income tax treaty. How to amend 2012 federal tax return Foreign Intermediaries In most cases, if you make payments to a foreign intermediary, the payees are the persons for whom the foreign intermediary collects the payment, such as account holders or customers, not the intermediary itself. How to amend 2012 federal tax return This rule applies for purposes of NRA withholding and for Form 1099 reporting and backup withholding. How to amend 2012 federal tax return You may, however, treat a qualified intermediary that has assumed primary withholding responsibility for a payment as the payee, and you are not required to withhold. How to amend 2012 federal tax return An intermediary is a custodian, broker, nominee, or any other person that acts as an agent for another person. How to amend 2012 federal tax return A foreign intermediary is either a qualified intermediary or a nonqualified intermediary. How to amend 2012 federal tax return In most cases, you determine whether an entity is a qualified intermediary or a nonqualified intermediary based on the representations the intermediary makes on Form W-8IMY. How to amend 2012 federal tax return You must determine whether the customers or account holders of a foreign intermediary are U. How to amend 2012 federal tax return S. How to amend 2012 federal tax return or foreign persons and, if the account holder or customer is foreign, whether a reduced rate of NRA withholding applies. How to amend 2012 federal tax return You make these determinations based on the foreign intermediary's Form W-8IMY and associated information and documentation. How to amend 2012 federal tax return If you do not have all of the information or documentation that is required to reliably associate a payment with a payee, you must apply the presumption rules. How to amend 2012 federal tax return See Documentation and Presumption Rules , later. How to amend 2012 federal tax return Nonqualified intermediary. How to amend 2012 federal tax return   A nonqualified intermediary (NQI) is any intermediary that is a foreign person and that is not a qualified intermediary. How to amend 2012 federal tax return The payees of a payment made to an NQI are the customers or account holders on whose behalf the NQI is acting. How to amend 2012 federal tax return Example. How to amend 2012 federal tax return You make a payment of interest to a foreign bank that is a nonqualified intermediary. How to amend 2012 federal tax return The bank gives you a Form W-8IMY and the Forms W-8BEN of two foreign persons, and a Form W-9 from a U. How to amend 2012 federal tax return S. How to amend 2012 federal tax return person for whom the bank is collecting the payments. How to amend 2012 federal tax return The bank also associates with its Form W-8IMY a withholding statement on which it allocates the interest payment to each account holder and provides all other information required to be on the withholding statement. How to amend 2012 federal tax return The account holders are the payees of the interest payment. How to amend 2012 federal tax return You should report the part of the interest paid to the two foreign persons on Forms 1042-S and the part paid to the U. How to amend 2012 federal tax return S. How to amend 2012 federal tax return person on Form 1099-INT. How to amend 2012 federal tax return Qualified intermediary. How to amend 2012 federal tax return   A qualified intermediary (QI) is any foreign intermediary (or foreign branch of a U. How to amend 2012 federal tax return S. How to amend 2012 federal tax return intermediary) that has entered into a qualified intermediary withholding agreement (discussed later) with the IRS. How to amend 2012 federal tax return You may treat a QI as a payee to the extent the QI assumes primary withholding responsibility or primary Form 1099 reporting and backup withholding responsibility for a payment. How to amend 2012 federal tax return In this situation, the QI is required to withhold the tax. How to amend 2012 federal tax return You can determine whether a QI has assumed responsibility from the Form W-8IMY provided by the QI. How to amend 2012 federal tax return   A payment to a QI to the extent it does not assume primary NRA withholding responsibility is considered made to the person on whose behalf the QI acts. How to amend 2012 federal tax return If a QI does not assume Form 1099 reporting and backup withholding responsibility, you must report on Form 1099 and, if applicable, backup withhold as if you were making the payment directly to the U. How to amend 2012 federal tax return S. How to amend 2012 federal tax return person. How to amend 2012 federal tax return Branches of financial institutions. How to amend 2012 federal tax return   Branches of financial institutions are not permitted to operate as QIs if they are located outside of countries having approved “know-your-customer” (KYC) rules. How to amend 2012 federal tax return The countries with approved KYC rules are listed on IRS. How to amend 2012 federal tax return gov. How to amend 2012 federal tax return QI withholding agreement. How to amend 2012 federal tax return   Foreign financial institutions and foreign branches of U. How to amend 2012 federal tax return S. How to amend 2012 federal tax return financial institutions can enter into an agreement with the IRS to be a qualified intermediary. How to amend 2012 federal tax return   A QI is entitled to certain simplified withholding and reporting rules. How to amend 2012 federal tax return In general, there are three major areas whereby intermediaries with QI status are afforded such simplified treatment. How to amend 2012 federal tax return   To apply for QI status, complete Form 14345, Qualified Intermediary Application, and Form SS-4, Application for Employer Identification Number. How to amend 2012 federal tax return These forms, and the procedures required to obtain a QI withholding agreement are available at www. How to amend 2012 federal tax return irs. How to amend 2012 federal tax return gov/Businesses/Corporations/Qualified-Intermediaries-(QI). How to amend 2012 federal tax return Documentation. How to amend 2012 federal tax return   A QI is not required to forward documentation obtained from foreign account holders to the U. How to amend 2012 federal tax return S. How to amend 2012 federal tax return withholding agent from whom the QI receives a payment of U. How to amend 2012 federal tax return S. How to amend 2012 federal tax return source income. How to amend 2012 federal tax return The QI maintains such documentation at its location and provides the U. How to amend 2012 federal tax return S. How to amend 2012 federal tax return withholding agent with withholding rate pools. How to amend 2012 federal tax return A withholding rate pool is a payment of a single type of income that is subject to a single rate of withholding. How to amend 2012 federal tax return   A QI is required to provide the U. How to amend 2012 federal tax return S. How to amend 2012 federal tax return withholding agent with information regarding U. How to amend 2012 federal tax return S. How to amend 2012 federal tax return persons subject to Form 1099 information reporting unless the QI assumes the primary obligation to do Form 1099 reporting and backup withholding. How to amend 2012 federal tax return   If a QI obtains documentary evidence under the “know-your-customer” rules that apply to the QI under local law, and the documentary evidence is of a type specified in an attachment to the QI agreement, the documentary evidence remains valid until there is a change in circumstances or the QI knows the information is incorrect. How to amend 2012 federal tax return This indefinite validity period rule does not apply to Forms W-8 or to documentary evidence that is not of the type specified in the attachment to the agreement. How to amend 2012 federal tax return Form 1042-S reporting. How to amend 2012 federal tax return   A QI is permitted to report payments made to its direct foreign account holders on a pooled basis rather than reporting payments to each direct account holder specifically. How to amend 2012 federal tax return Pooled basis reporting is not available for payments to certain account holders, such as a nonqualified intermediary or a flow-through entity (discussed earlier). How to amend 2012 federal tax return Collective refund procedures. How to amend 2012 federal tax return   A QI may seek a refund on behalf of its direct account holders. How to amend 2012 federal tax return The direct account holders, therefore, are not required to file returns with the IRS to obtain refunds, but rather may obtain them from the QI. How to amend 2012 federal tax return U. How to amend 2012 federal tax return S. How to amend 2012 federal tax return branches of foreign banks and foreign insurance companies. How to amend 2012 federal tax return   Special rules apply to a U. How to amend 2012 federal tax return S. How to amend 2012 federal tax return branch of a foreign bank subject to Federal Reserve Board supervision or a foreign insurance company subject to state regulatory supervision. How to amend 2012 federal tax return If you agree to treat the branch as a U. How to amend 2012 federal tax return S. How to amend 2012 federal tax return person, you may treat the branch as a U. How to amend 2012 federal tax return S. How to amend 2012 federal tax return payee for a payment subject to NRA withholding provided you receive a Form W-8IMY from the U. How to amend 2012 federal tax return S. How to amend 2012 federal tax return branch on which the agreement is evidenced. How to amend 2012 federal tax return If you treat the branch as a U. How to amend 2012 federal tax return S. How to amend 2012 federal tax return payee, you are not required to withhold. How to amend 2012 federal tax return Even though you agree to treat the branch as a U. How to amend 2012 federal tax return S. How to amend 2012 federal tax return person, you must report the payment on Form 1042-S. How to amend 2012 federal tax return   A financial institution organized in a U. How to amend 2012 federal tax return S. How to amend 2012 federal tax return possession is treated as a U. How to amend 2012 federal tax return S. How to amend 2012 federal tax return branch. How to amend 2012 federal tax return The special rules discussed in this section apply to a possessions financial institution. How to amend 2012 federal tax return   If you are paying a U. How to amend 2012 federal tax return S. How to amend 2012 federal tax return branch an amount that is not subject to NRA withholding, treat the payment as made to a foreign person, irrespective of any agreement to treat the branch as a U. How to amend 2012 federal tax return S. How to amend 2012 federal tax return person for amounts subject to NRA withholding. How to amend 2012 federal tax return Consequently, amounts not subject to NRA withholding that are paid to a U. How to amend 2012 federal tax return S. How to amend 2012 federal tax return branch are not subject to Form 1099 reporting or backup withholding. How to amend 2012 federal tax return   Alternatively, a U. How to amend 2012 federal tax return S. How to amend 2012 federal tax return branch may provide you with a Form W-8IMY with which it associates the documentation of the persons on whose behalf it acts. How to amend 2012 federal tax return In this situation, the payees are the persons on whose behalf the branch acts provided you can reliably associate the payment with valid documentation from those persons. How to amend 2012 federal tax return See Nonqualified Intermediaries under  Documentation, later. How to amend 2012 federal tax return   If the U. How to amend 2012 federal tax return S. How to amend 2012 federal tax return branch does not provide you with a Form W-8IMY, then you should treat a payment subject to NRA withholding as made to the foreign person of which the branch is a part and the income as effectively connected with the conduct of a trade or business in the United States. How to amend 2012 federal tax return Withholding foreign partnership and foreign trust. How to amend 2012 federal tax return   A withholding foreign partnership (WP) is any foreign partnership that has entered into a WP withholding agreement with the IRS and is acting in that capacity. How to amend 2012 federal tax return A withholding foreign trust (WT) is a foreign simple or grantor trust that has entered into a WT withholding agreement with the IRS and is acting in that capacity. How to amend 2012 federal tax return   A WP or WT may act in that capacity only for payments of amounts subject to NRA withholding that are distributed to, or included in the distributive share of, its direct partners, beneficiaries, or owners. How to amend 2012 federal tax return A WP or WT acting in that capacity must assume NRA withholding responsibility for these amounts. How to amend 2012 federal tax return You may treat a WP or WT as a payee if it has provided you with documentation (discussed later) that represents that it is acting as a WP or WT for such amounts. How to amend 2012 federal tax return WP and WT withholding agreements. How to amend 2012 federal tax return   The WP and WT withholding agreements and the application procedures for the agreements are in Revenue Procedure 2003-64. How to amend 2012 federal tax return Also see the following items. How to amend 2012 federal tax return Revenue Procedure 2004-21. How to amend 2012 federal tax return Revenue Procedure 2005-77. How to amend 2012 federal tax return Employer identification number (EIN). How to amend 2012 federal tax return   A completed Form SS-4 must be submitted with the application for being a WP or WT. How to amend 2012 federal tax return The WP or WT will be assigned a WP-EIN or WT-EIN to be used only when acting in that capacity. How to amend 2012 federal tax return Documentation. How to amend 2012 federal tax return   A WP or WT must provide you with a Form W-8IMY that certifies that the WP or WT is acting in that capacity and a written statement identifying the amounts for which it is so acting. How to amend 2012 federal tax return The statement is not required to contain withholding rate pool information or any information relating to the identity of a direct partner, beneficiary, or owner. How to amend 2012 federal tax return The Form W-8IMY must contain the WP-EIN or WT-EIN. How to amend 2012 federal tax return Foreign Persons A payee is subject to NRA withholding only if it is a foreign person. How to amend 2012 federal tax return A foreign person includes a nonresident alien individual, foreign corporation, foreign partnership, foreign trust, foreign estate, and any other person that is not a U. How to amend 2012 federal tax return S. How to amend 2012 federal tax return person. How to amend 2012 federal tax return It also includes a foreign branch of a U. How to amend 2012 federal tax return S. How to amend 2012 federal tax return financial institution if the foreign branch is a qualified intermediary. How to amend 2012 federal tax return In most cases, the U. How to amend 2012 federal tax return S. How to amend 2012 federal tax return branch of a foreign corporation or partnership is treated as a foreign person. How to amend 2012 federal tax return Nonresident alien. How to amend 2012 federal tax return   A nonresident alien is an individual who is not a U. How to amend 2012 federal tax return S. How to amend 2012 federal tax return citizen or a resident alien. How to amend 2012 federal tax return A resident of a foreign country under the residence article of an income tax treaty is a nonresident alien individual for purposes of withholding. How to amend 2012 federal tax return Married to U. How to amend 2012 federal tax return S. How to amend 2012 federal tax return citizen or resident alien. How to amend 2012 federal tax return   Nonresident alien individuals married to U. How to amend 2012 federal tax return S. How to amend 2012 federal tax return citizens or resident aliens may choose to be treated as resident aliens for certain income tax purposes. How to amend 2012 federal tax return However, these individuals are still subject to the NRA withholding rules that apply to nonresident aliens for all income except wages. How to amend 2012 federal tax return Wages paid to these individuals are subject to graduated withholding. How to amend 2012 federal tax return See Wages Paid to Employees—Graduated Withholding . How to amend 2012 federal tax return Resident alien. How to amend 2012 federal tax return   A resident alien is an individual who is not a citizen or national of the United States and who meets either the green card test or the substantial presence test for the calendar year. How to amend 2012 federal tax return Green card test. How to amend 2012 federal tax return An alien is a resident alien if the individual was a lawful permanent resident of the United States at any time during the calendar year. How to amend 2012 federal tax return This is known as the green card test because these aliens hold immigrant visas (also known as green cards). How to amend 2012 federal tax return Substantial presence test. How to amend 2012 federal tax return An alien is considered a resident alien if the individual meets the substantial presence test for the calendar year. How to amend 2012 federal tax return Under this test, the individual must be physically present in the United States on at least: 31 days during the current calendar year, and 183 days during the current year and the 2 preceding years, counting all the days of physical presence in the current year, but only 1/3 the number of days of presence in the first preceding year, and only 1/6 the number of days in the second preceding year. How to amend 2012 federal tax return   In most cases, the days the alien is in the United States as a teacher, student, or trainee on an “F,” “J,” “M,” or “Q” visa are not counted. How to amend 2012 federal tax return This exception is for a limited period of time. How to amend 2012 federal tax return   For more information on resident and nonresident status, the tests for residence, and the exceptions to them, see Publication 519. How to amend 2012 federal tax return Note. How to amend 2012 federal tax return   If your employee is late in notifying you that his or her status changed from nonresident alien to resident alien, you may have to make an adjustment to Form 941 if that employee was exempt from withholding of social security and Medicare taxes as a nonresident alien. How to amend 2012 federal tax return For more information on making adjustments, see chapter 13 of Publication 15 (Circular E). How to amend 2012 federal tax return Resident of a U. How to amend 2012 federal tax return S. How to amend 2012 federal tax return possession. How to amend 2012 federal tax return   A bona fide resident of Puerto Rico, the U. How to amend 2012 federal tax return S. How to amend 2012 federal tax return Virgin Islands, Guam, the Commonwealth of the Northern Mariana Islands (CNMI), or American Samoa who is not a U. How to amend 2012 federal tax return S. How to amend 2012 federal tax return citizen or a U. How to amend 2012 federal tax return S. How to amend 2012 federal tax return national is treated as a nonresident alien for the withholding rules explained here. How to amend 2012 federal tax return A bona fide resident of a possession is someone who: Meets the presence test, Does not have a tax home outside the possession, and Does not have a closer connection to the United States or to a foreign country than to the possession. How to amend 2012 federal tax return   For more information, see Publication 570, Tax Guide for Individuals With Income From U. How to amend 2012 federal tax return S. How to amend 2012 federal tax return Possessions. How to amend 2012 federal tax return Foreign corporations. How to amend 2012 federal tax return   A foreign corporation is one that does not fit the definition of a domestic corporation. How to amend 2012 federal tax return A domestic corporation is one that was created or organized in the United States or under the laws of the United States, any of its states, or the District of Columbia. How to amend 2012 federal tax return Guam or Northern Mariana Islands corporations. How to amend 2012 federal tax return   A corporation created or organized in, or under the laws of, Guam or the CNMI is not considered a foreign corporation for the purpose of withholding tax for the tax year if: At all times during the tax year less than 25% in value of the corporation's stock is owned, directly or indirectly, by foreign persons; and At least 20% of the corporation's gross income is derived from sources within Guam or the CNMI for the 3-year period ending with the close of the preceding tax year of the corporation (or the period the corporation has been in existence, if less). How to amend 2012 federal tax return Note. How to amend 2012 federal tax return   The provisions discussed below under U. How to amend 2012 federal tax return S. How to amend 2012 federal tax return Virgin Islands and American Samoa corporations will apply to Guam or CNMI corporations when an implementing agreement is in effect between the United States and that possession. How to amend 2012 federal tax return U. How to amend 2012 federal tax return S. How to amend 2012 federal tax return Virgin Islands and American Samoa corporations. How to amend 2012 federal tax return   A corporation created or organized in, or under the laws of, the U. How to amend 2012 federal tax return S. How to amend 2012 federal tax return Virgin Islands or American Samoa is not considered a foreign corporation for the purposes of withholding tax for the tax year if: At all times during the tax year less than 25% in value of the corporation's stock is owned, directly or indirectly, by foreign persons, At least 65% of the corporation's gross income is effectively connected with the conduct of a trade or business in the U. How to amend 2012 federal tax return S. How to amend 2012 federal tax return Virgin Islands, American Samoa, Guam, the CNMI, or the United States for the 3-year period ending with the close of the tax year of the corporation (or the period the corporation or any predecessor has been in existence, if less), and No substantial part of the income of the corporation is used, directly or indirectly, to satisfy obligations to a person who is not a bona fide resident of the U. How to amend 2012 federal tax return S. How to amend 2012 federal tax return Virgin Islands, American Samoa, Guam, the CNMI, or the United States. How to amend 2012 federal tax return Foreign private foundations. How to amend 2012 federal tax return   A private foundation that was created or organized under the laws of a foreign country is a foreign private foundation. How to amend 2012 federal tax return Gross investment income from sources within the United States paid to a qualified foreign private foundation is subject to NRA withholding at a 4% rate (unless exempted by a treaty) rather than the ordinary statutory 30% rate. How to amend 2012 federal tax return Other foreign organizations, associations, and charitable institutions. How to amend 2012 federal tax return   An organization may be exempt from income tax under section 501(a) of the Internal Revenue Code even if it was formed under foreign law. How to amend 2012 federal tax return In most cases, you do not have to withhold tax on payments of income to these foreign tax-exempt organizations unless the IRS has determined that they are foreign private foundations. How to amend 2012 federal tax return   Payments to these organizations, however, must be reported on Form 1042-S, even though no tax is withheld. How to amend 2012 federal tax return   You must withhold tax on the unrelated business income (as described in Publication 598, Tax on Unrelated Business Income of Exempt Organizations) of foreign tax-exempt organizations in the same way that you would withhold tax on similar income of nonexempt organizations. How to amend 2012 federal tax return U. How to amend 2012 federal tax return S. How to amend 2012 federal tax return branches of foreign persons. How to amend 2012 federal tax return   In most cases, a payment to a U. How to amend 2012 federal tax return S. How to amend 2012 federal tax return branch of a foreign person is a payment made to the foreign person. How to amend 2012 federal tax return However, you may treat payments to U. How to amend 2012 federal tax return S. How to amend 2012 federal tax return branches of foreign banks and foreign insurance companies (discussed earlier) that are subject to U. How to amend 2012 federal tax return S. How to amend 2012 federal tax return regulatory supervision as payments made to a U. How to amend 2012 federal tax return S. How to amend 2012 federal tax return person, if you and the U. How to amend 2012 federal tax return S. How to amend 2012 federal tax return branch have agreed to do so, and if their agreement is evidenced by a withholding certificate, Form W-8IMY. How to amend 2012 federal tax return For this purpose, a financial institution organized under the laws of a U. How to amend 2012 federal tax return S. How to amend 2012 federal tax return possession is treated as a U. How to amend 2012 federal tax return S. How to amend 2012 federal tax return branch. How to amend 2012 federal tax return Documentation In most cases, you must withhold 30% from the gross amount paid to a foreign payee unless you can reliably associate the payment with valid documentation that establishes either of the following. How to amend 2012 federal tax return The payee is a U. How to amend 2012 federal tax return S. How to amend 2012 federal tax return person. How to amend 2012 federal tax return The payee is a foreign person that is the beneficial owner of the income and is entitled to a reduced rate of withholding. How to amend 2012 federal tax return In most cases, you must get the documentation before you make the payment. How to amend 2012 federal tax return The documentation is not valid if you know, or have reason to know, that it is unreliable or incorrect. How to amend 2012 federal tax return See Standards of Knowledge , later. How to amend 2012 federal tax return If you cannot reliably associate a payment with valid documentation, you must use the presumption rules discussed later. How to amend 2012 federal tax return For example, if you do not have documentation or you cannot determine the part of a payment that is allocable to specific documentation, you must use the presumption rules. How to amend 2012 federal tax return The specific types of documentation are discussed in this section. How to amend 2012 federal tax return However, see Withholding on Specific Income , later, as well as the instructions to the particular forms. How to amend 2012 federal tax return As the withholding agent, you also may want to see the Instructions for the Requester of Forms W-8BEN, W-8ECI, W-8EXP, and W-8IMY. How to amend 2012 federal tax return Section 1446 withholding. How to amend 2012 federal tax return   Under section 1446 of the Code, a partnership must withhold tax on its effectively connected income allocable to a foreign partner. How to amend 2012 federal tax return In most cases, a partnership determines if a partner is a foreign partner and the partner's tax classification based on the withholding certificate provided by the partner. How to amend 2012 federal tax return This is the same documentation that is filed for NRA withholding, but may require additional information as discussed under each of the forms in this section. How to amend 2012 federal tax return Joint owners. How to amend 2012 federal tax return    If you make a payment to joint owners, you need to get documentation from each owner. How to amend 2012 federal tax return Form W-9. How to amend 2012 federal tax return   In most cases, you can treat the payee as a U. How to amend 2012 federal tax return S. How to amend 2012 federal tax return person if the payee gives you a Form W-9. How to amend 2012 federal tax return The Form W-9 can be used only by a U. How to amend 2012 federal tax return S. How to amend 2012 federal tax return person and must contain the payee's taxpayer identification number (TIN). How to amend 2012 federal tax return If there is more than one owner, you may treat the total amount as paid to a U. How to amend 2012 federal tax return S. How to amend 2012 federal tax return person if any one of the owners gives you a Form W-9. How to amend 2012 federal tax return See U. How to amend 2012 federal tax return S. How to amend 2012 federal tax return Taxpayer Identification Numbers , later. How to amend 2012 federal tax return U. How to amend 2012 federal tax return S. How to amend 2012 federal tax return persons are not subject to NRA withholding, but may be subject to Form 1099 reporting and backup withholding. How to amend 2012 federal tax return Form W-8. How to amend 2012 federal tax return   In most cases, a foreign payee of the income should give you a form in the Form W-8 series. How to amend 2012 federal tax return Until further notice, you can rely upon Forms W-8 that contain a P. How to amend 2012 federal tax return O. How to amend 2012 federal tax return box as a permanent residence address provided you do not know, or have reason to know, that the person providing the form is a U. How to amend 2012 federal tax return S. How to amend 2012 federal tax return person and that a street address is available. How to amend 2012 federal tax return You may rely on Forms W-8 for which there is a U. How to amend 2012 federal tax return S. How to amend 2012 federal tax return mailing address provided you received the form prior to December 31, 2001. How to amend 2012 federal tax return   If certain requirements are met, the foreign person can give you documentary evidence, rather than a Form W-8. How to amend 2012 federal tax return You can rely on documentary evidence in lieu of a Form W-8 for a payment made in a U. How to amend 2012 federal tax return S. How to amend 2012 federal tax return possession. How to amend 2012 federal tax return Other documentation. How to amend 2012 federal tax return   Other documentation may be required to claim an exemption from, or a reduced rate of, withholding on pay for personal services. How to amend 2012 federal tax return The nonresident alien individual may have to give you a Form W-4 or a Form 8233, Exemption From Withholding on Compensation for Independent (and Certain Dependent) Personal Services of a Nonresident Alien Individual. How to amend 2012 federal tax return These forms are discussed in Pay for Personal Services Performed under Withholding on Specific Income. How to amend 2012 federal tax return Beneficial Owners If all the appropriate requirements have been established on a Form W-8BEN, W-8ECI, W-8EXP or, if applicable, on documentary evidence, you may treat the payee as a foreign beneficial owner. How to amend 2012 federal tax return Form W-8BEN, Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding. How to amend 2012 federal tax return   This form is used by a foreign person to: Establish foreign status; Claim that such person is the beneficial owner of the income for which the form is being furnished or a partner in a partnership subject to section 1446 withholding; and If applicable, claim a reduced rate of, or exemption from, withholding under an income tax treaty. How to amend 2012 federal tax return   Form W-8BEN also may be used to claim that the foreign person is exempt from Form 1099 reporting and backup withholding for income that is not subject to NRA withholding. How to amend 2012 federal tax return For example, a foreign person may provide a Form W-8BEN to a broker to establish that the gross proceeds from the sale of securities are not subject to Form 1099 reporting or backup withholding. How to amend 2012 federal tax return Claiming treaty benefits. How to amend 2012 federal tax return   You may apply a reduced rate of withholding to a foreign person that provides a Form W-8BEN claiming a reduced rate of withholding under an income tax treaty only if the person provides a U. How to amend 2012 federal tax return S. How to amend 2012 federal tax return TIN and certifies that: It is a resident of a treaty country; It is the beneficial owner of the income; If it is an entity, it derives the income within the meaning of section 894 of the Internal Revenue Code (it is not fiscally transparent); and It meets any limitation on benefits provision contained in the treaty, if applicable. How to amend 2012 federal tax return   If the foreign beneficial owner claiming a treaty benefit is related to you, the foreign beneficial owner also must certify on Form W-8BEN that it will file Form 8833, Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b), if the amount subject to NRA withholding received during a calendar year exceeds, in the aggregate, $500,000. How to amend 2012 federal tax return   An entity derives income for which it is claiming treaty benefits only if the entity is not treated as fiscally transparent for that income. How to amend 2012 federal tax return See Fiscally transparent entity discussed earlier under Flow-Through Entities. How to amend 2012 federal tax return   Limitations on benefits provisions generally prohibit third country residents from obtaining treaty benefits. How to amend 2012 federal tax return For example, a foreign corporation may not be entitled to a reduced rate of withholding unless a minimum percentage of its owners are citizens or residents of the United States or the treaty country. How to amend 2012 federal tax return   The exemptions from, or reduced rates of, U. How to amend 2012 federal tax return S. How to amend 2012 federal tax return tax vary under each treaty. How to amend 2012 federal tax return You must check the provisions of the tax treaty that apply. How to amend 2012 federal tax return Tables at the end of this publication show the countries with which the United States has income tax treaties and the rates of withholding that apply in cases where all conditions of the particular treaty articles are satisfied. How to amend 2012 federal tax return   If you know, or have reason to know, that an owner of income is not eligible for treaty benefits claimed, you must not apply the treaty rate. How to amend 2012 federal tax return You are not, however, responsible for misstatements on a Form W-8, documentary evidence, or statements accompanying documentary evidence for which you did not have actual knowledge, or reason to know, that the statements were incorrect. How to amend 2012 federal tax return Exceptions to TIN requirement. How to amend 2012 federal tax return   A foreign person does not have to provide a TIN to claim a reduced rate of withholding under a treaty if the requirements for the following exceptions are met. How to amend 2012 federal tax return Income from marketable securities (discussed next). How to amend 2012 federal tax return Unexpected payments to an individual (discussed under U. How to amend 2012 federal tax return S. How to amend 2012 federal tax return Taxpayer Identification Numbers ). How to amend 2012 federal tax return Marketable securities. How to amend 2012 federal tax return   A Form W-8BEN provided to claim treaty benefits does not need a U. How to amend 2012 federal tax return S. How to amend 2012 federal tax return TIN if the foreign beneficial owner is claiming the benefits on income from marketable securities. How to amend 2012 federal tax return For this purpose, income from a marketable security consists of the following items. How to amend 2012 federal tax return Dividends and interest from stocks and debt obligations that are actively traded. How to amend 2012 federal tax return Dividends from any redeemable security issued by an investment company registered under the Investment Company Act of 1940 (mutual fund). How to amend 2012 federal tax return Dividends, interest, or royalties from units of beneficial interest in a unit investment trust that are (or were upon issuance) publicly offered and are registered with the SEC under the Securities Act of 1933. How to amend 2012 federal tax return Income related to loans of any of the above securities. How to amend 2012 federal tax return Offshore accounts. How to amend 2012 federal tax return   If a payment is made outside the United States to an offshore account, a payee may give you documentary evidence, rather than Form W-8BEN. How to amend 2012 federal tax return   In most cases, a payment is made outside the United States if you complete the acts necessary to effect the payment outside the United States. How to amend 2012 federal tax return However, an amount paid by a bank or other financial institution on a deposit or account usually will be treated as paid at the branch or office where the amount is credited. How to amend 2012 federal tax return An offshore account is an account maintained at an office or branch of a U. How to amend 2012 federal tax return S. How to amend 2012 federal tax return or foreign bank or other financial institution at any location outside the United States. How to amend 2012 federal tax return   You may rely on documentary evidence given to you by a nonqualified intermediary or a flow-through entity with its Form W-8IMY. How to amend 2012 federal tax return This rule applies even though you make the payment to a nonqualified intermediary or flow-through entity in the United States. How to amend 2012 federal tax return In most cases, the nonqualified intermediary or flow-through entity that gives you documentary evidence also will have to give you a withholding statement, discussed later. How to amend 2012 federal tax return Documentary evidence. How to amend 2012 federal tax return   You may apply a reduced rate of withholding to income from marketable securities (discussed earlier) paid outside the United States to an offshore account if the beneficial owner gives you documentary evidence in place of a Form W-8BEN. How to amend 2012 federal tax return To claim treaty benefits, the documentary evidence must be one of the following: A certificate of residence that: Is issued by a tax official of the treaty country of which the foreign beneficial owner claims to be a resident, States that the person has filed its most recent income tax return as a resident of that country, and Is issued within 3 years prior to being presented to you. How to amend 2012 federal tax return Documentation for an individual that: Includes the individual's name, address, and photograph, Is an official document issued by an authorized governmental body, and Is issued no more than 3 years prior to being presented to you. How to amend 2012 federal tax return Documentation for an entity that: Includes the name of the entity, Includes the address of its principal office in the treaty country, and Is an official document issued by an authorized governmental body. How to amend 2012 federal tax return In addition to the documentary evidence, a foreign beneficial owner that is an entity must provide a statement that it derives the income for which it claims treaty benefits and that it meets one or more of the conditions set forth in a limitation on benefits article, if any, (or similar provision) contained in the applicable treaty. How to amend 2012 federal tax return 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. How to amend 2012 federal tax return   This form is used by a foreign person to: Establish foreign status, Claim that such person is the beneficial owner of the income for which the form is being furnished, and Claim that the income is effectively connected with the conduct of a trade or business in the United States. How to amend 2012 federal tax return (See Effectively Connected Income , later. How to amend 2012 federal tax return )   Effectively connected income for which a valid Form W-8ECI has been provided is generally not subject to NRA withholding. How to amend 2012 federal tax return   If a partner submits this form to a partnership, the income claimed to be effectively connected with the conduct of a U. How to amend 2012 federal tax return S. How to amend 2012 federal tax return trade or business is subject to withholding under section 1446. How to amend 2012 federal tax return If the partner has made, or will make, an election under section 871(d) or 882(d), the partner must submit Form W-8ECI, and attach a copy of the election, or a statement of intent to elect, to the form. How to amend 2012 federal tax return    If the partner's only effectively connected income is the income allocated from the partnership and the partner is not making the election under section 871(d) or 882(d), the partner should provide Form W-8BEN to the partnership. How to amend 2012 federal tax return Form W-8EXP, Certificate of Foreign Government or Other Foreign Organization for United States Tax Withholding. How to amend 2012 federal tax return   This form is used by a foreign government, international organization, foreign central bank of issue, foreign tax-exempt organization, foreign private foundation, or government of a U. How to amend 2012 federal tax return S. How to amend 2012 federal tax return possession to: Establish foreign status, Claim that such person is the beneficial owner of the income for which the form is being furnished, and Claim a reduced rate of, or an exemption from, withholding as such an entity. How to amend 2012 federal tax return   If the government or organization is a partner in a partnership carrying on a trade or business in the United States, the effectively connected income allocable to the partner is subject to withholding under section 1446. How to amend 2012 federal tax return   See Foreign Governments and Certain Other Foreign Organizations , later. How to amend 2012 federal tax return Foreign Intermediaries and Foreign Flow-Through Entities Payments made to a foreign intermediary or foreign flow-through entity are treated as made to the payees on whose behalf the intermediary or entity acts. How to amend 2012 federal tax return The Form W-8IMY provided by a foreign intermediary or flow-through entity must be accompanied by additional information for you to be able to reliably associate the payment with a payee. How to amend 2012 federal tax return The additional information required depends on the type of intermediary or flow-through entity and the extent of the withholding responsibilities it assumes. How to amend 2012 federal tax return Form W-8IMY, Certificate of Foreign Intermediary, Foreign Flow-Through Entity, or Certain U. How to amend 2012 federal tax return S. How to amend 2012 federal tax return Branches for United States Tax Withholding. How to amend 2012 federal tax return   This form is used by foreign intermediaries and foreign flow-through entities, as well as certain U. How to amend 2012 federal tax return S. How to amend 2012 federal tax return branches, to: Represent that a foreign person is a qualified intermediary or nonqualified intermediary, Represent, if applicable, that the qualified intermediary is assuming primary NRA withholding responsibility and/or primary Form 1099 reporting and backup withholding responsibility, Represent that a foreign partnership or a foreign simple or grantor trust is a withholding foreign partnership or a withholding foreign trust, Represent that a foreign flow-through entity is a nonwithholding foreign partnership, or a nonwithholding foreign trust and that the income is not effectively connected with the conduct of a trade or business in the United States, Represent that the provider is a U. How to amend 2012 federal tax return S. How to amend 2012 federal tax return branch of a foreign bank or insurance company and either is agreeing to be treated as a U. How to amend 2012 federal tax return S. How to amend 2012 federal tax return person or is transmitting documentation of the persons on whose behalf it is acting, or Represent that, for purposes of section 1446, it is an upper-tier foreign partnership or a foreign grantor trust and that the form is being used to transmit the required documentation. How to amend 2012 federal tax return For information on qualifying as an upper-tier foreign partnership, see Regulations section 1. How to amend 2012 federal tax return 1446-5. How to amend 2012 federal tax return Qualified Intermediaries In most cases, a QI is any foreign intermediary that has entered into a QI withholding agreement (discussed earlier) with the IRS. How to amend 2012 federal tax return A foreign intermediary that has received a QI employer identification number (QI-EIN) may represent on Form W-8IMY that it is a QI before it receives a fully executed agreement. How to amend 2012 federal tax return The intermediary can claim that it is a QI until the IRS revokes its QI-EIN. How to amend 2012 federal tax return The IRS will revoke a QI-EIN if the QI agreement is not executed and returned to the IRS within a reasonable period of time after the agreement was sent to the intermediary for signature. How to amend 2012 federal tax return Responsibilities. How to amend 2012 federal tax return   Payments made to a QI that does not assume NRA withholding responsibility are treated as paid to its account holders and customers. How to amend 2012 federal tax return However, a QI is not required to provide you with documentation it obtains from its foreign account holders and customers. How to amend 2012 federal tax return Instead, it provides you with a withholding statement that contains withholding rate pool information. How to amend 2012 federal tax return A withholding rate pool is a payment of a single type of income, determined in accordance with the categories of income reported on Form 1042-S that is subject to a single rate of withholding. How to amend 2012 federal tax return A qualified intermediary is required to provide you with information regarding U. How to amend 2012 federal tax return S. How to amend 2012 federal tax return persons subject to Form 1099 reporting and to provide you withholding rate pool information separately for each such U. How to amend 2012 federal tax return S. How to amend 2012 federal tax return person unless it has assumed Form 1099 reporting and backup withholding responsibility. How to amend 2012 federal tax return For the alternative procedure for providing rate pool information for U. How to amend 2012 federal tax return S. How to amend 2012 federal tax return non-exempt persons, see the Form W-8IMY instructions. How to amend 2012 federal tax return   The withholding statement must: Designate those accounts for which it acts as a qualified intermediary, Designate those accounts for which it assumes primary NRA withholding responsibility and/or primary Form 1099 and backup withholding responsibility, and Provide sufficient information for you to allocate the payment to a withholding rate pool. How to amend 2012 federal tax return   The extent to which you must have withholding rate pool information depends on the withholding and reporting obligations assumed by the QI. How to amend 2012 federal tax return Primary responsibility not assumed. How to amend 2012 federal tax return   If a QI does not assume primary NRA withholding responsibility or primary Form 1099 reporting and backup withholding responsibility for the payment, you can reliably associate the payment with valid documentation only to the extent you can reliably determine the part of the payment that relates to each withholding rate pool for foreign payees. How to amend 2012 federal tax return Unless the alternative procedure applies, the qualified intermediary must provide you with a separate withholding rate pool for each U. How to amend 2012 federal tax return S. How to amend 2012 federal tax return person subject to Form 1099 reporting and/or backup withholding. How to amend 2012 federal tax return The QI must provide a Form W-9 or, in the absence of the form, the name, address, and TIN, if available, for such person. How to amend 2012 federal tax return Primary NRA withholding responsibility assumed. How to amend 2012 federal tax return   If you make a payment to a QI that assumes primary NRA withholding responsibility (but not primary Form 1099 reporting and backup withholding responsibility), you can reliably associate the payment with valid documentation only to the extent you can reliably determine the part of the payment that relates to the withholding rate pool for which the QI assumes primary NRA withholding responsibility and the part of the payment attributable to withholding rate pools for each U. How to amend 2012 federal tax return S. How to amend 2012 federal tax return person, unless the alternative procedure applies, subject to Form 1099 reporting and/or backup withholding. How to amend 2012 federal tax return The QI must provide a Form W-9 or, in the absence of the form, the name, address, and TIN, if available, for such person. How to amend 2012 federal tax return Primary NRA and Form 1099 responsibility assumed. How to amend 2012 federal tax return   If you make a payment to a QI that assumes both primary NRA withholding responsibility and primary Form 1099 reporting and backup withholding responsibility, you can reliably associate a payment with valid documentation provided that you receive a valid Form W-8IMY. How to amend 2012 federal tax return It is not necessary to associate the payment with withholding rate pools. How to amend 2012 federal tax return Example. How to amend 2012 federal tax return You make a payment of dividends to a QI. How to amend 2012 federal tax return It has five customers: two are foreign persons who have provided documentation entitling them to a 15% rate of withholding on dividends; two are foreign persons subject to a 30% rate of withholding on dividends; and one is a U. How to amend 2012 federal tax return S. How to amend 2012 federal tax return individual who provides it with a Form W-9. How to amend 2012 federal tax return Each customer is entitled to 20% of the dividend payment. How to amend 2012 federal tax return The QI does not assume any primary withholding responsibility. How to amend 2012 federal tax return The QI gives you a Form W-8IMY with which it associates the Form W-9 and a withholding statement that allocates 40% of the dividend to a 15% withholding rate pool, 40% to a 30% withholding rate pool, and 20% to the U. How to amend 2012 federal tax return S. How to amend 2012 federal tax return individual. How to amend 2012 federal tax return You should report on Forms 1042-S 40% of the payment as made to a 15% rate dividend pool and 40% of the payment as made to a 30% rate dividend pool. How to amend 2012 federal tax return The part of the payment allocable to the U. How to amend 2012 federal tax return S. How to amend 2012 federal tax return individual (20%) is reportable on Form 1099-DIV. How to amend 2012 federal tax return Smaller partnerships and trusts. How to amend 2012 federal tax return   A QI may apply special rules to a smaller partnership or trust (Joint Account Provision) only if the partnership or trust meets the following conditions. How to amend 2012 federal tax return It is a foreign partnership or foreign simple or grantor trust. How to amend 2012 federal tax return It is a direct account holder of the QI. How to amend 2012 federal tax return It does not have any partner, beneficiary, or owner that is a U. How to amend 2012 federal tax return S. How to amend 2012 federal tax return person or a pass- through partner, beneficiary, or owner. How to amend 2012 federal tax return   For information on these rules, see section 4A. How to amend 2012 federal tax return 01 of the QI agreement. How to amend 2012 federal tax return This is found in Appendix 3 of Revenue Procedure 2003-64. How to amend 2012 federal tax return Also see Revenue Procedure 2004-21. How to amend 2012 federal tax return Related partnerships and trusts. How to amend 2012 federal tax return    A QI may apply special rules to a related partnership or trust only if the partnership or trust meets the following conditions. How to amend 2012 federal tax return It is a foreign partnership or foreign simple or grantor trust. How to amend 2012 federal tax return It is either: A direct account holder of the QI, or An indirect account holder of the QI that is a direct partner, beneficiary, or owner of a partnership or trust to which the QI has applied this rule. How to amend 2012 federal tax return For information on these rules, see section 4A. How to amend 2012 federal tax return 02 of the QI agreement. How to amend 2012 federal tax return This is found in Appendix 3 of Revenue Procedure 2003-64. How to amend 2012 federal tax return Also see Revenue Procedure 2005-77. How to amend 2012 federal tax return Nonqualified Intermediaries If you are making a payment to an NQI, foreign flow-through entity, or U. How to amend 2012 federal tax return S. How to amend 2012 federal tax return branch that is using Form W-8IMY to transmit information about the branch's account holders or customers, you can treat the payment (or a part of the payment) as reliably associated with valid documentation from a specific payee only if, prior to making the payment: You can allocate the payment to a valid Form W-8IMY, You can reliably determine how much of the payment relates to valid documentation provided by a payee (a person that is not itself a foreign intermediary, flow- through entity, or U. How to amend 2012 federal tax return S. How to amend 2012 federal tax return branch), and You have sufficient information to report the payment on Form 1042-S or Form 1099, if reporting is required. How to amend 2012 federal tax return The NQI, flow-through entity, or U. How to amend 2012 federal tax return S. How to amend 2012 federal tax return branch must give you certain information on a withholding statement that is associated with the Form W-8IMY. How to amend 2012 federal tax return A withholding statement must be updated to keep the information accurate prior to each payment. How to amend 2012 federal tax return Withholding statement. How to amend 2012 federal tax return   In most cases, a withholding statement must contain the following information. How to amend 2012 federal tax return The name, address, and TIN (if any, or if required) of each person for whom documentation is provided. How to amend 2012 federal tax return The type of documentation (documentary evidence, Form W-8, or Form W-9) for every person for whom documentation has been provided. How to amend 2012 federal tax return The status of the person for whom the documentation has been provided, such as whether the person is a U. How to amend 2012 federal tax return S. How to amend 2012 federal tax return exempt recipient (U. How to amend 2012 federal tax return S. How to amend 2012 federal tax return person exempt from Form 1099 reporting), U. How to amend 2012 federal tax return S. How to amend 2012 federal tax return non-exempt recipient (U. How to amend 2012 federal tax return S. How to amend 2012 federal tax return person subject to Form 1099 reporting), or a foreign person. How to amend 2012 federal tax return For a foreign person, the statement must indicate whether the person is a beneficial owner or a foreign intermediary, flow-through entity, or a U. How to amend 2012 federal tax return S. How to amend 2012 federal tax return branch. How to amend 2012 federal tax return The type of recipient the person is, based on the recipient codes used on Form 1042-S. How to amend 2012 federal tax return Information allocating each payment, by income type, to each payee (including U. How to amend 2012 federal tax return S. How to amend 2012 federal tax return exempt and U. How to amend 2012 federal tax return S. How to amend 2012 federal tax return non-exempt recipients) for whom documentation has been provided. How to amend 2012 federal tax return The rate of withholding that applies to each foreign person to whom a payment is allocated. How to amend 2012 federal tax return A foreign payee's country of residence. How to amend 2012 federal tax return If a reduced rate of withholding is claimed, the basis for a reduced rate of withholding (for example, portfolio interest, treaty benefit, etc. How to amend 2012 federal tax return ). How to amend 2012 federal tax return In the case of treaty benefits claimed by entities, whether the applicable limitation on benefits statement and the statement that the foreign person derives the income for which treaty benefits are claimed, have been made. How to amend 2012 federal tax return The name, address, and TIN (if any) of any other NQI, flow-through entity, or U. How to amend 2012 federal tax return S. How to amend 2012 federal tax return branch from which the payee will directly receive a payment. How to amend 2012 federal tax return Any other information a withholding agent requests to fulfill its reporting and withholding obligations. How to amend 2012 federal tax return Alternative procedure. How to amend 2012 federal tax return   Under this alternative procedure the NQI can give you the information that allocates each payment to each foreign and U. How to amend 2012 federal tax return S. How to amend 2012 federal tax return exempt recipient by January 31 following the calendar year of payment, rather than prior to the payment being made as otherwise required. How to amend 2012 federal tax return To take advantage of this procedure, the NQI must: (a) inform you, on its withholding statement, that it is using the alternative procedure; and (b) obtain your consent. How to amend 2012 federal tax return You must receive the withholding statement with all the required information (other than item 5) prior to making the payment. How to amend 2012 federal tax return    This alternative procedure cannot be used for payments to U. How to amend 2012 federal tax return S. How to amend 2012 federal tax return non-exempt recipients. How to amend 2012 federal tax return Therefore, an NQI must always provide you with allocation information for all U. How to amend 2012 federal tax return S. How to amend 2012 federal tax return non-exempt recipients prior to a payment being made. How to amend 2012 federal tax return Pooled withholding information. How to amend 2012 federal tax return   If an NQI uses the alternative procedure, it must provide you with withholding rate pool information, as opposed to individual allocation information, prior to the payment of a reportable amount. How to amend 2012 federal tax return A withholding rate pool is a payment of a single type of income (as determined by the income categories on Form 1042-S) that is subject to a single rate of withholding. How to amend 2012 federal tax return For example, an NQI that has foreign account holders receiving royalties and dividends, both subject to the 15% rate, will provide you with information for two withholding rate pools (one for royalties and one for dividends). How to amend 2012 federal tax return The NQI must provide you with the payee specific allocation information (information allocating each payment to each payee) by January 31 following the calendar year of payment. How to amend 2012 federal tax return Failure to provide allocation information. How to amend 2012 federal tax return   If an NQI fails to provide you with the payee specific allocation information for a withholding rate pool by January 31, you must not apply the alternative procedure to any of the NQI's withholding rate pools from that date forward. How to amend 2012 federal tax return You must treat the payees as undocumented and apply the presumption rules, discussed later in Presumption Rules . How to amend 2012 federal tax return An NQI is deemed to have f