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How To Amend My 2011 Taxes

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How To Amend My 2011 Taxes

How to amend my 2011 taxes 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 my 2011 taxes S. How to amend my 2011 taxes Taxpayer Identification NumbersUnexpected payment. How to amend my 2011 taxes Depositing Withheld TaxesWhen Deposits Are Required Adjustment for Overwithholding Returns RequiredJoint owners. How to amend my 2011 taxes Electronic reporting. How to amend my 2011 taxes Partnership Withholding on Effectively Connected IncomeWho Must Withhold Foreign Partner Publicly Traded Partnerships U. How to amend my 2011 taxes S. How to amend my 2011 taxes Real Property InterestForeign corporations. How to amend my 2011 taxes Domestic corporations. How to amend my 2011 taxes U. How to amend my 2011 taxes S. How to amend my 2011 taxes real property holding corporations. How to amend my 2011 taxes Partnerships. How to amend my 2011 taxes Trusts and estates. How to amend my 2011 taxes Domestically controlled QIE. How to amend my 2011 taxes Late filing of certifications or notices. How to amend my 2011 taxes Certifications. How to amend my 2011 taxes Liability of agent or qualified substitute. How to amend my 2011 taxes 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 my 2011 taxes Withholding of Tax In most cases, a foreign person is subject to U. How to amend my 2011 taxes S. How to amend my 2011 taxes tax on its U. How to amend my 2011 taxes S. How to amend my 2011 taxes source income. How to amend my 2011 taxes Most types of U. How to amend my 2011 taxes S. How to amend my 2011 taxes source income received by a foreign person are subject to U. How to amend my 2011 taxes S. How to amend my 2011 taxes tax of 30%. How to amend my 2011 taxes 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 my 2011 taxes The tax is generally withheld (NRA withholding) from the payment made to the foreign person. How to amend my 2011 taxes 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 my 2011 taxes In most cases, NRA withholding describes the withholding regime that requires withholding on a payment of U. How to amend my 2011 taxes S. How to amend my 2011 taxes source income. How to amend my 2011 taxes Payments to foreign persons, including nonresident alien individuals, foreign entities, and governments, may be subject to NRA withholding. How to amend my 2011 taxes NRA withholding does not include withholding under section 1445 of the Code (see U. How to amend my 2011 taxes S. How to amend my 2011 taxes Real Property Interest, later) or under section 1446 of the Code (see Partnership Withholding on Effectively Connected Income , later). How to amend my 2011 taxes A withholding agent (defined next) is the person responsible for withholding on payments made to a foreign person. How to amend my 2011 taxes However, a withholding agent that can reliably associate the payment with documentation (discussed later) from a U. How to amend my 2011 taxes S. How to amend my 2011 taxes person is not required to withhold. How to amend my 2011 taxes 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 my 2011 taxes Withholding Agent You are a withholding agent if you are a U. How to amend my 2011 taxes S. How to amend my 2011 taxes 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 my 2011 taxes 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 my 2011 taxes S. How to amend my 2011 taxes branch of certain foreign banks and insurance companies. How to amend my 2011 taxes 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 my 2011 taxes Although several persons may be withholding agents for a single payment, the full tax is required to be withheld only once. How to amend my 2011 taxes In most cases, the U. How to amend my 2011 taxes S. How to amend my 2011 taxes person who pays an amount subject to NRA withholding is the person responsible for withholding. How to amend my 2011 taxes However, other persons may be required to withhold. How to amend my 2011 taxes 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 my 2011 taxes 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 my 2011 taxes Liability for tax. How to amend my 2011 taxes   As a withholding agent, you are personally liable for any tax required to be withheld. How to amend my 2011 taxes This liability is independent of the tax liability of the foreign person to whom the payment is made. How to amend my 2011 taxes If you fail to withhold and the foreign payee fails to satisfy its U. How to amend my 2011 taxes S. How to amend my 2011 taxes tax liability, then both you and the foreign person are liable for tax, as well as interest and any applicable penalties. How to amend my 2011 taxes   The applicable tax will be collected only once. How to amend my 2011 taxes If the foreign person satisfies its U. How to amend my 2011 taxes S. How to amend my 2011 taxes tax liability, you are not liable for the tax but remain liable for any interest and penalties for failure to withhold. How to amend my 2011 taxes Determination of amount to withhold. How to amend my 2011 taxes   You must withhold on the gross amount subject to NRA withholding. How to amend my 2011 taxes You cannot reduce the gross amount by any deductions. How to amend my 2011 taxes 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 my 2011 taxes   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 my 2011 taxes In no case, however, should you withhold more than 30% of the total amount paid. How to amend my 2011 taxes Or, you may make a reasonable estimate of the amount from U. How to amend my 2011 taxes S. How to amend my 2011 taxes sources and put a corresponding part of the amount due in escrow until the amount from U. How to amend my 2011 taxes S. How to amend my 2011 taxes sources can be determined, at which time withholding becomes due. How to amend my 2011 taxes When to withhold. How to amend my 2011 taxes   Withholding is required at the time you make a payment of an amount subject to withholding. How to amend my 2011 taxes 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 my 2011 taxes A payment is considered made to a person if it is paid for that person's benefit. How to amend my 2011 taxes 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 my 2011 taxes A payment also is considered made to a person if it is made to that person's agent. How to amend my 2011 taxes   A U. How to amend my 2011 taxes S. How to amend my 2011 taxes partnership should withhold when any distributions that include amounts subject to withholding are made. How to amend my 2011 taxes However, if a foreign partner's distributive share of income subject to withholding is not actually distributed, the U. How to amend my 2011 taxes S. How to amend my 2011 taxes 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 my 2011 taxes If the distributable amount consists of effectively connected income, see Partnership Withholding on Effectively Connected Income , later. How to amend my 2011 taxes A U. How to amend my 2011 taxes S. How to amend my 2011 taxes 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 my 2011 taxes To the extent a U. How to amend my 2011 taxes S. How to amend my 2011 taxes 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 my 2011 taxes 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 my 2011 taxes (See Returns Required , later. How to amend my 2011 taxes ) 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 my 2011 taxes Form 1099 reporting and backup withholding. How to amend my 2011 taxes    You also may be responsible as a payer for reporting on Form 1099 payments made to a U. How to amend my 2011 taxes S. How to amend my 2011 taxes person. How to amend my 2011 taxes You must withhold 28% (backup withholding rate) from a reportable payment made to a U. How to amend my 2011 taxes S. How to amend my 2011 taxes person that is subject to Form 1099 reporting if any of the following apply. How to amend my 2011 taxes The U. How to amend my 2011 taxes S. How to amend my 2011 taxes person has not provided its taxpayer identification number (TIN) in the manner required. How to amend my 2011 taxes The IRS notifies you that the TIN furnished by the payee is incorrect. How to amend my 2011 taxes There has been a notified payee underreporting. How to amend my 2011 taxes There has been a payee certification failure. How to amend my 2011 taxes In most cases, a TIN must be provided by a U. How to amend my 2011 taxes S. How to amend my 2011 taxes non-exempt recipient on Form W-9, Request for Taxpayer Identification Number and Certification. How to amend my 2011 taxes A payer files a tax return on Form 945, Annual Return of Withheld Federal Income Tax, for backup withholding. How to amend my 2011 taxes 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 my 2011 taxes S. How to amend my 2011 taxes person. How to amend my 2011 taxes 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 my 2011 taxes S. How to amend my 2011 taxes person subject to Form 1099 reporting. How to amend my 2011 taxes See Identifying the Payee , later, for more information. How to amend my 2011 taxes Also see Section S. How to amend my 2011 taxes 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 my 2011 taxes 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 my 2011 taxes Wages paid to employees. How to amend my 2011 taxes   If you are the employer of a nonresident alien, you generally must withhold taxes at graduated rates. How to amend my 2011 taxes See Pay for Personal Services Performed , later. How to amend my 2011 taxes Effectively connected income by partnerships. How to amend my 2011 taxes   A withholding agent that is a partnership (whether U. How to amend my 2011 taxes S. How to amend my 2011 taxes or foreign) is also responsible for withholding on its income effectively connected with a U. How to amend my 2011 taxes S. How to amend my 2011 taxes trade or business that is allocable to foreign partners. How to amend my 2011 taxes See Partnership Withholding on Effectively Connected Income , later, for more information. How to amend my 2011 taxes U. How to amend my 2011 taxes S. How to amend my 2011 taxes real property interest. How to amend my 2011 taxes   A withholding agent also may be responsible for withholding if a foreign person transfers a U. How to amend my 2011 taxes S. How to amend my 2011 taxes real property interest to the agent, or if it is a corporation, partnership, trust, or estate that distributes a U. How to amend my 2011 taxes S. How to amend my 2011 taxes real property interest to a shareholder, partner, or beneficiary that is a foreign person. How to amend my 2011 taxes See U. How to amend my 2011 taxes S. How to amend my 2011 taxes Real Property Interest , later. How to amend my 2011 taxes Persons Subject to NRA Withholding NRA withholding applies only to payments made to a payee that is a foreign person. How to amend my 2011 taxes It does not apply to payments made to U. How to amend my 2011 taxes S. How to amend my 2011 taxes persons. How to amend my 2011 taxes Usually, you determine the payee's status as a U. How to amend my 2011 taxes S. How to amend my 2011 taxes or foreign person based on the documentation that person provides. How to amend my 2011 taxes See Documentation , later. How to amend my 2011 taxes 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 my 2011 taxes 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 my 2011 taxes 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 my 2011 taxes U. How to amend my 2011 taxes S. How to amend my 2011 taxes agent of foreign person. How to amend my 2011 taxes   If you make a payment to a U. How to amend my 2011 taxes S. How to amend my 2011 taxes person and you have actual knowledge that the U. How to amend my 2011 taxes S. How to amend my 2011 taxes 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 my 2011 taxes However, if the U. How to amend my 2011 taxes S. How to amend my 2011 taxes 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 my 2011 taxes   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 my 2011 taxes S. How to amend my 2011 taxes person and not as a payment to a foreign person. How to amend my 2011 taxes You may be required to report the payment on Form 1099 and, if applicable, backup withhold. How to amend my 2011 taxes Disregarded entities. How to amend my 2011 taxes   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 my 2011 taxes The payee of a payment made to a disregarded entity is the owner of the entity. How to amend my 2011 taxes   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 my 2011 taxes   If the owner is a U. How to amend my 2011 taxes S. How to amend my 2011 taxes person, you do not apply NRA withholding. How to amend my 2011 taxes However, you may be required to report the payment on Form 1099 and, if applicable, backup withhold. How to amend my 2011 taxes 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 my 2011 taxes Flow-Through Entities The payees of payments (other than income effectively connected with a U. How to amend my 2011 taxes S. How to amend my 2011 taxes trade or business) made to a foreign flow-through entity are the owners or beneficiaries of the flow-through entity. How to amend my 2011 taxes This rule applies for purposes of NRA withholding and for Form 1099 reporting and backup withholding. How to amend my 2011 taxes Income that is, or is deemed to be, effectively connected with the conduct of a U. How to amend my 2011 taxes S. How to amend my 2011 taxes trade or business of a flow-through entity is treated as paid to the entity. How to amend my 2011 taxes All of the following are flow-through entities. How to amend my 2011 taxes A foreign partnership (other than a withholding foreign partnership). How to amend my 2011 taxes A foreign simple or foreign grantor trust (other than a withholding foreign trust). How to amend my 2011 taxes A fiscally transparent entity receiving income for which treaty benefits are claimed. How to amend my 2011 taxes See Fiscally transparent entity , later. How to amend my 2011 taxes 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 my 2011 taxes You also may be required to treat the entity as a flow-through entity under the presumption rules, discussed later. How to amend my 2011 taxes You must determine whether the owners or beneficiaries of a flow-through entity are U. How to amend my 2011 taxes S. How to amend my 2011 taxes 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 my 2011 taxes 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 my 2011 taxes 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 my 2011 taxes See Documentation and Presumption Rules , later. How to amend my 2011 taxes Withholding foreign partnerships and withholding foreign trusts are not flow-through entities. How to amend my 2011 taxes Foreign partnerships. How to amend my 2011 taxes    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 my 2011 taxes 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 my 2011 taxes 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 my 2011 taxes 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 my 2011 taxes Example 1. How to amend my 2011 taxes A nonwithholding foreign partnership has three partners: a nonresident alien individual; a foreign corporation; and a U. How to amend my 2011 taxes S. How to amend my 2011 taxes citizen. How to amend my 2011 taxes You make a payment of U. How to amend my 2011 taxes S. How to amend my 2011 taxes source interest to the partnership. How to amend my 2011 taxes 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 my 2011 taxes S. How to amend my 2011 taxes citizen. How to amend my 2011 taxes 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 my 2011 taxes 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 my 2011 taxes Report the payment to the nonresident alien and the foreign corporation on Forms 1042-S. How to amend my 2011 taxes Report the payment to the U. How to amend my 2011 taxes S. How to amend my 2011 taxes citizen on Form 1099-INT. How to amend my 2011 taxes Example 2. How to amend my 2011 taxes A nonwithholding foreign partnership has two partners: a foreign corporation and a nonwithholding foreign partnership. How to amend my 2011 taxes The second partnership has two partners, both nonresident alien individuals. How to amend my 2011 taxes You make a payment of U. How to amend my 2011 taxes S. How to amend my 2011 taxes source interest to the first partnership. How to amend my 2011 taxes 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 my 2011 taxes In addition, Forms W-8BEN from the partners are associated with the Form W-8IMY from the second partnership. How to amend my 2011 taxes The Forms W-8IMY from the partnerships have complete withholding statements associated with them. How to amend my 2011 taxes 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 my 2011 taxes Example 3. How to amend my 2011 taxes You make a payment of U. How to amend my 2011 taxes S. How to amend my 2011 taxes source dividends to a withholding foreign partnership. How to amend my 2011 taxes The partnership has two partners, both foreign corporations. How to amend my 2011 taxes 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 my 2011 taxes You must treat the partnership as the payee of the dividends. How to amend my 2011 taxes Foreign simple and grantor trust. How to amend my 2011 taxes   A trust is foreign unless it meets both of the following tests. How to amend my 2011 taxes A court within the United States is able to exercise primary supervision over the administration of the trust. How to amend my 2011 taxes One or more U. How to amend my 2011 taxes S. How to amend my 2011 taxes persons have the authority to control all substantial decisions of the trust. How to amend my 2011 taxes   In most cases, a foreign simple trust is a foreign trust that is required to distribute all of its income annually. How to amend my 2011 taxes 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 my 2011 taxes   The payees of a payment made to a foreign simple trust are the beneficiaries of the trust. How to amend my 2011 taxes The payees of a payment made to a foreign grantor trust are the owners of the trust. How to amend my 2011 taxes 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 my 2011 taxes 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 my 2011 taxes Example. How to amend my 2011 taxes A foreign simple trust has three beneficiaries: two nonresident alien individuals and a U. How to amend my 2011 taxes S. How to amend my 2011 taxes citizen. How to amend my 2011 taxes You make a payment of interest to the foreign trust. How to amend my 2011 taxes 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 my 2011 taxes S. How to amend my 2011 taxes citizen. How to amend my 2011 taxes 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 my 2011 taxes 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 my 2011 taxes Report the payment to the nonresident aliens on Forms 1042-S. How to amend my 2011 taxes Report the payment to the U. How to amend my 2011 taxes S. How to amend my 2011 taxes citizen on Form 1099-INT. How to amend my 2011 taxes Fiscally transparent entity. How to amend my 2011 taxes   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 my 2011 taxes 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 my 2011 taxes ). How to amend my 2011 taxes 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 my 2011 taxes 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 my 2011 taxes 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 my 2011 taxes   The payees of a payment made to a fiscally transparent entity are the interest holders of the entity. How to amend my 2011 taxes Example. How to amend my 2011 taxes 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 my 2011 taxes A has two interest holders, B and C. How to amend my 2011 taxes B is a corporation organized under the laws of country Y. How to amend my 2011 taxes C is a corporation organized under the laws of country Z. How to amend my 2011 taxes Both countries Y and Z have an income tax treaty in force with the United States. How to amend my 2011 taxes A receives royalty income from U. How to amend my 2011 taxes S. How to amend my 2011 taxes sources that is not effectively connected with the conduct of a trade or business in the United States. How to amend my 2011 taxes For U. How to amend my 2011 taxes S. How to amend my 2011 taxes income tax purposes, A is treated as a partnership. How to amend my 2011 taxes 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 my 2011 taxes 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 my 2011 taxes Accordingly, A is fiscally transparent in its jurisdiction, country X. How to amend my 2011 taxes B and C are not fiscally transparent under the laws of their respective countries of incorporation. How to amend my 2011 taxes 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 my 2011 taxes 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 my 2011 taxes S. How to amend my 2011 taxes source royalty income for purposes of the U. How to amend my 2011 taxes S. How to amend my 2011 taxes -Y income tax treaty. How to amend my 2011 taxes 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 my 2011 taxes Therefore, A is not treated as fiscally transparent under the laws of country Z. How to amend my 2011 taxes Accordingly, C is not treated as deriving its share of the U. How to amend my 2011 taxes S. How to amend my 2011 taxes source royalty income for purposes of the U. How to amend my 2011 taxes S. How to amend my 2011 taxes -Z income tax treaty. How to amend my 2011 taxes 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 my 2011 taxes This rule applies for purposes of NRA withholding and for Form 1099 reporting and backup withholding. How to amend my 2011 taxes 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 my 2011 taxes An intermediary is a custodian, broker, nominee, or any other person that acts as an agent for another person. How to amend my 2011 taxes A foreign intermediary is either a qualified intermediary or a nonqualified intermediary. How to amend my 2011 taxes 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 my 2011 taxes You must determine whether the customers or account holders of a foreign intermediary are U. How to amend my 2011 taxes S. How to amend my 2011 taxes or foreign persons and, if the account holder or customer is foreign, whether a reduced rate of NRA withholding applies. How to amend my 2011 taxes You make these determinations based on the foreign intermediary's Form W-8IMY and associated information and documentation. How to amend my 2011 taxes 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 my 2011 taxes See Documentation and Presumption Rules , later. How to amend my 2011 taxes Nonqualified intermediary. How to amend my 2011 taxes   A nonqualified intermediary (NQI) is any intermediary that is a foreign person and that is not a qualified intermediary. How to amend my 2011 taxes 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 my 2011 taxes Example. How to amend my 2011 taxes You make a payment of interest to a foreign bank that is a nonqualified intermediary. How to amend my 2011 taxes 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 my 2011 taxes S. How to amend my 2011 taxes person for whom the bank is collecting the payments. How to amend my 2011 taxes 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 my 2011 taxes The account holders are the payees of the interest payment. How to amend my 2011 taxes 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 my 2011 taxes S. How to amend my 2011 taxes person on Form 1099-INT. How to amend my 2011 taxes Qualified intermediary. How to amend my 2011 taxes   A qualified intermediary (QI) is any foreign intermediary (or foreign branch of a U. How to amend my 2011 taxes S. How to amend my 2011 taxes intermediary) that has entered into a qualified intermediary withholding agreement (discussed later) with the IRS. How to amend my 2011 taxes 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 my 2011 taxes In this situation, the QI is required to withhold the tax. How to amend my 2011 taxes You can determine whether a QI has assumed responsibility from the Form W-8IMY provided by the QI. How to amend my 2011 taxes   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 my 2011 taxes 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 my 2011 taxes S. How to amend my 2011 taxes person. How to amend my 2011 taxes Branches of financial institutions. How to amend my 2011 taxes   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 my 2011 taxes The countries with approved KYC rules are listed on IRS. How to amend my 2011 taxes gov. How to amend my 2011 taxes QI withholding agreement. How to amend my 2011 taxes   Foreign financial institutions and foreign branches of U. How to amend my 2011 taxes S. How to amend my 2011 taxes financial institutions can enter into an agreement with the IRS to be a qualified intermediary. How to amend my 2011 taxes   A QI is entitled to certain simplified withholding and reporting rules. How to amend my 2011 taxes In general, there are three major areas whereby intermediaries with QI status are afforded such simplified treatment. How to amend my 2011 taxes   To apply for QI status, complete Form 14345, Qualified Intermediary Application, and Form SS-4, Application for Employer Identification Number. How to amend my 2011 taxes These forms, and the procedures required to obtain a QI withholding agreement are available at www. How to amend my 2011 taxes irs. How to amend my 2011 taxes gov/Businesses/Corporations/Qualified-Intermediaries-(QI). How to amend my 2011 taxes Documentation. How to amend my 2011 taxes   A QI is not required to forward documentation obtained from foreign account holders to the U. How to amend my 2011 taxes S. How to amend my 2011 taxes withholding agent from whom the QI receives a payment of U. How to amend my 2011 taxes S. How to amend my 2011 taxes source income. How to amend my 2011 taxes The QI maintains such documentation at its location and provides the U. How to amend my 2011 taxes S. How to amend my 2011 taxes withholding agent with withholding rate pools. How to amend my 2011 taxes 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 my 2011 taxes   A QI is required to provide the U. How to amend my 2011 taxes S. How to amend my 2011 taxes withholding agent with information regarding U. How to amend my 2011 taxes S. How to amend my 2011 taxes 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 my 2011 taxes   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 my 2011 taxes 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 my 2011 taxes Form 1042-S reporting. How to amend my 2011 taxes   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 my 2011 taxes 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 my 2011 taxes Collective refund procedures. How to amend my 2011 taxes   A QI may seek a refund on behalf of its direct account holders. How to amend my 2011 taxes 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 my 2011 taxes U. How to amend my 2011 taxes S. How to amend my 2011 taxes branches of foreign banks and foreign insurance companies. How to amend my 2011 taxes   Special rules apply to a U. How to amend my 2011 taxes S. How to amend my 2011 taxes branch of a foreign bank subject to Federal Reserve Board supervision or a foreign insurance company subject to state regulatory supervision. How to amend my 2011 taxes If you agree to treat the branch as a U. How to amend my 2011 taxes S. How to amend my 2011 taxes person, you may treat the branch as a U. How to amend my 2011 taxes S. How to amend my 2011 taxes payee for a payment subject to NRA withholding provided you receive a Form W-8IMY from the U. How to amend my 2011 taxes S. How to amend my 2011 taxes branch on which the agreement is evidenced. How to amend my 2011 taxes If you treat the branch as a U. How to amend my 2011 taxes S. How to amend my 2011 taxes payee, you are not required to withhold. How to amend my 2011 taxes Even though you agree to treat the branch as a U. How to amend my 2011 taxes S. How to amend my 2011 taxes person, you must report the payment on Form 1042-S. How to amend my 2011 taxes   A financial institution organized in a U. How to amend my 2011 taxes S. How to amend my 2011 taxes possession is treated as a U. How to amend my 2011 taxes S. How to amend my 2011 taxes branch. How to amend my 2011 taxes The special rules discussed in this section apply to a possessions financial institution. How to amend my 2011 taxes   If you are paying a U. How to amend my 2011 taxes S. How to amend my 2011 taxes 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 my 2011 taxes S. How to amend my 2011 taxes person for amounts subject to NRA withholding. How to amend my 2011 taxes Consequently, amounts not subject to NRA withholding that are paid to a U. How to amend my 2011 taxes S. How to amend my 2011 taxes branch are not subject to Form 1099 reporting or backup withholding. How to amend my 2011 taxes   Alternatively, a U. How to amend my 2011 taxes S. How to amend my 2011 taxes 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 my 2011 taxes 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 my 2011 taxes See Nonqualified Intermediaries under  Documentation, later. How to amend my 2011 taxes   If the U. How to amend my 2011 taxes S. How to amend my 2011 taxes 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 my 2011 taxes Withholding foreign partnership and foreign trust. How to amend my 2011 taxes   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 my 2011 taxes 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 my 2011 taxes   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 my 2011 taxes A WP or WT acting in that capacity must assume NRA withholding responsibility for these amounts. How to amend my 2011 taxes 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 my 2011 taxes WP and WT withholding agreements. How to amend my 2011 taxes   The WP and WT withholding agreements and the application procedures for the agreements are in Revenue Procedure 2003-64. How to amend my 2011 taxes Also see the following items. How to amend my 2011 taxes Revenue Procedure 2004-21. How to amend my 2011 taxes Revenue Procedure 2005-77. How to amend my 2011 taxes Employer identification number (EIN). How to amend my 2011 taxes   A completed Form SS-4 must be submitted with the application for being a WP or WT. How to amend my 2011 taxes 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 my 2011 taxes Documentation. How to amend my 2011 taxes   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 my 2011 taxes 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 my 2011 taxes The Form W-8IMY must contain the WP-EIN or WT-EIN. How to amend my 2011 taxes Foreign Persons A payee is subject to NRA withholding only if it is a foreign person. How to amend my 2011 taxes 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 my 2011 taxes S. How to amend my 2011 taxes person. How to amend my 2011 taxes It also includes a foreign branch of a U. How to amend my 2011 taxes S. How to amend my 2011 taxes financial institution if the foreign branch is a qualified intermediary. How to amend my 2011 taxes In most cases, the U. How to amend my 2011 taxes S. How to amend my 2011 taxes branch of a foreign corporation or partnership is treated as a foreign person. How to amend my 2011 taxes Nonresident alien. How to amend my 2011 taxes   A nonresident alien is an individual who is not a U. How to amend my 2011 taxes S. How to amend my 2011 taxes citizen or a resident alien. How to amend my 2011 taxes 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 my 2011 taxes Married to U. How to amend my 2011 taxes S. How to amend my 2011 taxes citizen or resident alien. How to amend my 2011 taxes   Nonresident alien individuals married to U. How to amend my 2011 taxes S. How to amend my 2011 taxes citizens or resident aliens may choose to be treated as resident aliens for certain income tax purposes. How to amend my 2011 taxes However, these individuals are still subject to the NRA withholding rules that apply to nonresident aliens for all income except wages. How to amend my 2011 taxes Wages paid to these individuals are subject to graduated withholding. How to amend my 2011 taxes See Wages Paid to Employees—Graduated Withholding . How to amend my 2011 taxes Resident alien. How to amend my 2011 taxes   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 my 2011 taxes Green card test. How to amend my 2011 taxes 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 my 2011 taxes This is known as the green card test because these aliens hold immigrant visas (also known as green cards). How to amend my 2011 taxes Substantial presence test. How to amend my 2011 taxes An alien is considered a resident alien if the individual meets the substantial presence test for the calendar year. How to amend my 2011 taxes 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 my 2011 taxes   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 my 2011 taxes This exception is for a limited period of time. How to amend my 2011 taxes   For more information on resident and nonresident status, the tests for residence, and the exceptions to them, see Publication 519. How to amend my 2011 taxes Note. How to amend my 2011 taxes   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 my 2011 taxes For more information on making adjustments, see chapter 13 of Publication 15 (Circular E). How to amend my 2011 taxes Resident of a U. How to amend my 2011 taxes S. How to amend my 2011 taxes possession. How to amend my 2011 taxes   A bona fide resident of Puerto Rico, the U. How to amend my 2011 taxes S. How to amend my 2011 taxes Virgin Islands, Guam, the Commonwealth of the Northern Mariana Islands (CNMI), or American Samoa who is not a U. How to amend my 2011 taxes S. How to amend my 2011 taxes citizen or a U. How to amend my 2011 taxes S. How to amend my 2011 taxes national is treated as a nonresident alien for the withholding rules explained here. How to amend my 2011 taxes 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 my 2011 taxes   For more information, see Publication 570, Tax Guide for Individuals With Income From U. How to amend my 2011 taxes S. How to amend my 2011 taxes Possessions. How to amend my 2011 taxes Foreign corporations. How to amend my 2011 taxes   A foreign corporation is one that does not fit the definition of a domestic corporation. How to amend my 2011 taxes 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 my 2011 taxes Guam or Northern Mariana Islands corporations. How to amend my 2011 taxes   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 my 2011 taxes Note. How to amend my 2011 taxes   The provisions discussed below under U. How to amend my 2011 taxes S. How to amend my 2011 taxes 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 my 2011 taxes U. How to amend my 2011 taxes S. How to amend my 2011 taxes Virgin Islands and American Samoa corporations. How to amend my 2011 taxes   A corporation created or organized in, or under the laws of, the U. How to amend my 2011 taxes S. How to amend my 2011 taxes 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 my 2011 taxes S. How to amend my 2011 taxes 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 my 2011 taxes S. How to amend my 2011 taxes Virgin Islands, American Samoa, Guam, the CNMI, or the United States. How to amend my 2011 taxes Foreign private foundations. How to amend my 2011 taxes   A private foundation that was created or organized under the laws of a foreign country is a foreign private foundation. How to amend my 2011 taxes 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 my 2011 taxes Other foreign organizations, associations, and charitable institutions. How to amend my 2011 taxes   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 my 2011 taxes 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 my 2011 taxes   Payments to these organizations, however, must be reported on Form 1042-S, even though no tax is withheld. How to amend my 2011 taxes   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 my 2011 taxes U. How to amend my 2011 taxes S. How to amend my 2011 taxes branches of foreign persons. How to amend my 2011 taxes   In most cases, a payment to a U. How to amend my 2011 taxes S. How to amend my 2011 taxes branch of a foreign person is a payment made to the foreign person. How to amend my 2011 taxes However, you may treat payments to U. How to amend my 2011 taxes S. How to amend my 2011 taxes branches of foreign banks and foreign insurance companies (discussed earlier) that are subject to U. How to amend my 2011 taxes S. How to amend my 2011 taxes regulatory supervision as payments made to a U. How to amend my 2011 taxes S. How to amend my 2011 taxes person, if you and the U. How to amend my 2011 taxes S. How to amend my 2011 taxes branch have agreed to do so, and if their agreement is evidenced by a withholding certificate, Form W-8IMY. How to amend my 2011 taxes For this purpose, a financial institution organized under the laws of a U. How to amend my 2011 taxes S. How to amend my 2011 taxes possession is treated as a U. How to amend my 2011 taxes S. How to amend my 2011 taxes branch. How to amend my 2011 taxes 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 my 2011 taxes The payee is a U. How to amend my 2011 taxes S. How to amend my 2011 taxes person. How to amend my 2011 taxes 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 my 2011 taxes In most cases, you must get the documentation before you make the payment. How to amend my 2011 taxes The documentation is not valid if you know, or have reason to know, that it is unreliable or incorrect. How to amend my 2011 taxes See Standards of Knowledge , later. How to amend my 2011 taxes If you cannot reliably associate a payment with valid documentation, you must use the presumption rules discussed later. How to amend my 2011 taxes 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 my 2011 taxes The specific types of documentation are discussed in this section. How to amend my 2011 taxes However, see Withholding on Specific Income , later, as well as the instructions to the particular forms. How to amend my 2011 taxes 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 my 2011 taxes Section 1446 withholding. How to amend my 2011 taxes   Under section 1446 of the Code, a partnership must withhold tax on its effectively connected income allocable to a foreign partner. How to amend my 2011 taxes 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 my 2011 taxes 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 my 2011 taxes Joint owners. How to amend my 2011 taxes    If you make a payment to joint owners, you need to get documentation from each owner. How to amend my 2011 taxes Form W-9. How to amend my 2011 taxes   In most cases, you can treat the payee as a U. How to amend my 2011 taxes S. How to amend my 2011 taxes person if the payee gives you a Form W-9. How to amend my 2011 taxes The Form W-9 can be used only by a U. How to amend my 2011 taxes S. How to amend my 2011 taxes person and must contain the payee's taxpayer identification number (TIN). How to amend my 2011 taxes If there is more than one owner, you may treat the total amount as paid to a U. How to amend my 2011 taxes S. How to amend my 2011 taxes person if any one of the owners gives you a Form W-9. How to amend my 2011 taxes See U. How to amend my 2011 taxes S. How to amend my 2011 taxes Taxpayer Identification Numbers , later. How to amend my 2011 taxes U. How to amend my 2011 taxes S. How to amend my 2011 taxes persons are not subject to NRA withholding, but may be subject to Form 1099 reporting and backup withholding. How to amend my 2011 taxes Form W-8. How to amend my 2011 taxes   In most cases, a foreign payee of the income should give you a form in the Form W-8 series. How to amend my 2011 taxes Until further notice, you can rely upon Forms W-8 that contain a P. How to amend my 2011 taxes O. How to amend my 2011 taxes 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 my 2011 taxes S. How to amend my 2011 taxes person and that a street address is available. How to amend my 2011 taxes You may rely on Forms W-8 for which there is a U. How to amend my 2011 taxes S. How to amend my 2011 taxes mailing address provided you received the form prior to December 31, 2001. How to amend my 2011 taxes   If certain requirements are met, the foreign person can give you documentary evidence, rather than a Form W-8. How to amend my 2011 taxes You can rely on documentary evidence in lieu of a Form W-8 for a payment made in a U. How to amend my 2011 taxes S. How to amend my 2011 taxes possession. How to amend my 2011 taxes Other documentation. How to amend my 2011 taxes   Other documentation may be required to claim an exemption from, or a reduced rate of, withholding on pay for personal services. How to amend my 2011 taxes 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 my 2011 taxes These forms are discussed in Pay for Personal Services Performed under Withholding on Specific Income. How to amend my 2011 taxes 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 my 2011 taxes Form W-8BEN, Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding. How to amend my 2011 taxes   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 my 2011 taxes   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 my 2011 taxes 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 my 2011 taxes Claiming treaty benefits. How to amend my 2011 taxes   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 my 2011 taxes S. How to amend my 2011 taxes 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 my 2011 taxes   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 my 2011 taxes   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 my 2011 taxes See Fiscally transparent entity discussed earlier under Flow-Through Entities. How to amend my 2011 taxes   Limitations on benefits provisions generally prohibit third country residents from obtaining treaty benefits. How to amend my 2011 taxes 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 my 2011 taxes   The exemptions from, or reduced rates of, U. How to amend my 2011 taxes S. How to amend my 2011 taxes tax vary under each treaty. How to amend my 2011 taxes You must check the provisions of the tax treaty that apply. How to amend my 2011 taxes 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 my 2011 taxes   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 my 2011 taxes 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 my 2011 taxes Exceptions to TIN requirement. How to amend my 2011 taxes   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 my 2011 taxes Income from marketable securities (discussed next). How to amend my 2011 taxes Unexpected payments to an individual (discussed under U. How to amend my 2011 taxes S. How to amend my 2011 taxes Taxpayer Identification Numbers ). How to amend my 2011 taxes Marketable securities. How to amend my 2011 taxes   A Form W-8BEN provided to claim treaty benefits does not need a U. How to amend my 2011 taxes S. How to amend my 2011 taxes TIN if the foreign beneficial owner is claiming the benefits on income from marketable securities. How to amend my 2011 taxes For this purpose, income from a marketable security consists of the following items. How to amend my 2011 taxes Dividends and interest from stocks and debt obligations that are actively traded. How to amend my 2011 taxes Dividends from any redeemable security issued by an investment company registered under the Investment Company Act of 1940 (mutual fund). How to amend my 2011 taxes 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 my 2011 taxes Income related to loans of any of the above securities. How to amend my 2011 taxes Offshore accounts. How to amend my 2011 taxes   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 my 2011 taxes   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 my 2011 taxes 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 my 2011 taxes An offshore account is an account maintained at an office or branch of a U. How to amend my 2011 taxes S. How to amend my 2011 taxes or foreign bank or other financial institution at any location outside the United States. How to amend my 2011 taxes   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 my 2011 taxes This rule applies even though you make the payment to a nonqualified intermediary or flow-through entity in the United States. How to amend my 2011 taxes 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 my 2011 taxes Documentary evidence. How to amend my 2011 taxes   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 my 2011 taxes 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 my 2011 taxes 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 my 2011 taxes 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 my 2011 taxes 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 my 2011 taxes 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 my 2011 taxes   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 my 2011 taxes (See Effectively Connected Income , later. How to amend my 2011 taxes )   Effectively connected income for which a valid Form W-8ECI has been provided is generally not subject to NRA withholding. How to amend my 2011 taxes   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 my 2011 taxes S. How to amend my 2011 taxes trade or business is subject to withholding under section 1446. How to amend my 2011 taxes 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 my 2011 taxes    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 my 2011 taxes Form W-8EXP, Certificate of Foreign Government or Other Foreign Organization for United States Tax Withholding. How to amend my 2011 taxes   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 my 2011 taxes S. How to amend my 2011 taxes 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 my 2011 taxes   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 my 2011 taxes   See Foreign Governments and Certain Other Foreign Organizations , later. How to amend my 2011 taxes 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 my 2011 taxes 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 my 2011 taxes 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 my 2011 taxes Form W-8IMY, Certificate of Foreign Intermediary, Foreign Flow-Through Entity, or Certain U. How to amend my 2011 taxes S. How to amend my 2011 taxes Branches for United States Tax Withholding. How to amend my 2011 taxes   This form is used by foreign intermediaries and foreign flow-through entities, as well as certain U. How to amend my 2011 taxes S. How to amend my 2011 taxes 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 my 2011 taxes S. How to amend my 2011 taxes branch of a foreign bank or insurance company and either is agreeing to be treated as a U. How to amend my 2011 taxes S. How to amend my 2011 taxes 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 my 2011 taxes For information on qualifying as an upper-tier foreign partnership, see Regulations section 1. How to amend my 2011 taxes 1446-5. How to amend my 2011 taxes 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 my 2011 taxes 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 my 2011 taxes The intermediary can claim that it is a QI until the IRS revokes its QI-EIN. How to amend my 2011 taxes 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 my 2011 taxes Responsibilities. How to amend my 2011 taxes   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 my 2011 taxes However, a QI is not required to provide you with documentation it obtains from its foreign account holders and customers. How to amend my 2011 taxes Instead, it provides you with a withholding statement that contains withholding rate pool information. How to amend my 2011 taxes 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 my 2011 taxes A qualified intermediary is required to provide you with information regarding U. How to amend my 2011 taxes S. How to amend my 2011 taxes persons subject to Form 1099 reporting and to provide you withholding rate pool information separately for each such U. How to amend my 2011 taxes S. How to amend my 2011 taxes person unless it has assumed Form 1099 reporting and backup withholding responsibility. How to amend my 2011 taxes For the alternative procedure for providing rate pool information for U. How to amend my 2011 taxes S. How to amend my 2011 taxes non-exempt persons, see the Form W-8IMY instructions. How to amend my 2011 taxes   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 my 2011 taxes   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 my 2011 taxes Primary responsibility not assumed. How to amend my 2011 taxes   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 my 2011 taxes Unless the alternative procedure applies, the qualified intermediary must provide you with a separate withholding rate pool for each U. How to amend my 2011 taxes S. How to amend my 2011 taxes person subject to Form 1099 reporting and/or backup withholding. How to amend my 2011 taxes 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 my 2011 taxes Primary NRA withholding responsibility assumed. How to amend my 2011 taxes   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 my 2011 taxes S. How to amend my 2011 taxes person, unless the alternative procedure applies, subject to Form 1099 reporting and/or backup withholding. How to amend my 2011 taxes 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 my 2011 taxes Primary NRA and Form 1099 responsibility assumed. How to amend my 2011 taxes   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 my 2011 taxes It is not necessary to associate the payment with withholding rate pools. How to amend my 2011 taxes Example. How to amend my 2011 taxes You make a payment of dividends to a QI. How to amend my 2011 taxes 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 my 2011 taxes S. How to amend my 2011 taxes individual who provides it with a Form W-9. How to amend my 2011 taxes Each customer is entitled to 20% of the dividend payment. How to amend my 2011 taxes The QI does not assume any primary withholding responsibility. How to amend my 2011 taxes 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 my 2011 taxes S. How to amend my 2011 taxes individual. How to amend my 2011 taxes 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 my 2011 taxes The part of the payment allocable to the U. How to amend my 2011 taxes S. How to amend my 2011 taxes individual (20%) is reportable on Form 1099-DIV. How to amend my 2011 taxes Smaller partnerships and trusts. How to amend my 2011 taxes   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 my 2011 taxes It is a foreign partnership or foreign simple or grantor trust. How to amend my 2011 taxes It is a direct account holder of the QI. How to amend my 2011 taxes It does not have any partner, beneficiary, or owner that is a U. How to amend my 2011 taxes S. How to amend my 2011 taxes person or a pass- through partner, beneficiary, or owner. How to amend my 2011 taxes   For information on these rules, see section 4A. How to amend my 2011 taxes 01 of the QI agreement. How to amend my 2011 taxes This is found in Appendix 3 of Revenue Procedure 2003-64. How to amend my 2011 taxes Also see Revenue Procedure 2004-21. How to amend my 2011 taxes Related partnerships and trusts. How to amend my 2011 taxes    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 my 2011 taxes It is a foreign partnership or foreign simple or grantor trust. How to amend my 2011 taxes 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 my 2011 taxes For information on these rules, see section 4A. How to amend my 2011 taxes 02 of the QI agreement. How to amend my 2011 taxes This is found in Appendix 3 of Revenue Procedure 2003-64. How to amend my 2011 taxes Also see Revenue Procedure 2005-77. How to amend my 2011 taxes Nonqualified Intermediaries If you are making a payment to an NQI, foreign flow-through entity, or U. How to amend my 2011 taxes S. How to amend my 2011 taxes 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 my 2011 taxes S. How to amend my 2011 taxes branch), and You have sufficient information to report the payment on Form 1042-S or Form 1099, if reporting is required. How to amend my 2011 taxes The NQI, flow-through entity, or U. How to amend my 2011 taxes S. How to amend my 2011 taxes branch must give you certain information on a withholding statement that is associated with the Form W-8IMY. How to amend my 2011 taxes A withholding statement must be updated to keep the information accurate prior to each payment. How to amend my 2011 taxes Withholding statement. How to amend my 2011 taxes   In most cases, a withholding statement must contain the following information. How to amend my 2011 taxes The name, address, and TIN (if any, or if required) of each person for whom documentation is provided. How to amend my 2011 taxes 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 my 2011 taxes The status of the person for whom the documentation has been provided, such as whether the person is a U. How to amend my 2011 taxes S. How to amend my 2011 taxes exempt recipient (U. How to amend my 2011 taxes S. How to amend my 2011 taxes person exempt from Form 1099 reporting), U. How to amend my 2011 taxes S. How to amend my 2011 taxes non-exempt recipient (U. How to amend my 2011 taxes S. How to amend my 2011 taxes person subject to Form 1099 reporting), or a foreign person. How to amend my 2011 taxes 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 my 2011 taxes S. How to amend my 2011 taxes branch. How to amend my 2011 taxes The type of recipient the person is, based on the recipient codes used on Form 1042-S. How to amend my 2011 taxes Information allocating each payment, by income type, to each payee (including U. How to amend my 2011 taxes S. How to amend my 2011 taxes exempt and U. How to amend my 2011 taxes S. How to amend my 2011 taxes non-exempt recipients) for whom documentation has been provided. How to amend my 2011 taxes The rate of withholding that applies to each foreign person to whom a payment is allocated. How to amend my 2011 taxes A foreign payee's country of residence. How to amend my 2011 taxes 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 my 2011 taxes ). How to amend my 2011 taxes 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 my 2011 taxes The name, address, and TIN (if any) of any other NQI, flow-through entity, or U. How to amend my 2011 taxes S. How to amend my 2011 taxes branch from which the payee will directly receive a payment. How to amend my 2011 taxes Any other information a withholding agent requests to fulfill its reporting and withholding obligations. How to amend my 2011 taxes Alternative procedure. How to amend my 2011 taxes   Under this alternative procedure the NQI can give you the information that allocates each payment to each foreign and U. How to amend my 2011 taxes S. How to amend my 2011 taxes 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 my 2011 taxes 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 my 2011 taxes You must receive the withholding statement with all the required information (other than item 5) prior to making the payment. How to amend my 2011 taxes    This alternative procedure cannot be used for payments to U. How to amend my 2011 taxes S. How to amend my 2011 taxes non-exempt recipients. How to amend my 2011 taxes Therefore, an NQI must always provide you with allocation information for all U. How to amend my 2011 taxes S. How to amend my 2011 taxes non-exempt recipients prior to a payment being made. How to amend my 2011 taxes Pooled withholding information. How to amend my 2011 taxes   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 my 2011 taxes 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 my 2011 taxes 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 my 2011 taxes 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 my 2011 taxes Failure to provide allocation information. How to amend my 2011 taxes   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 my 2011 taxes You must treat the payees as undocumented and apply the presumption rules, discussed later in Presumption Rules . How to amend my 2011 taxes An NQI is deemed to have f
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