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How To File 1040nr Online

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How To File 1040nr Online

How to file 1040nr online 3. How to file 1040nr online   Credit for Withholding and Estimated Tax for 2013 Table of Contents Introduction Topics - This chapter discusses: WithholdingForm W-2 Form W-2G The 1099 Series Form Not Correct Form Received After Filing Separate Returns Fiscal Years (FY) Estimated TaxSeparate Returns Divorced Taxpayers Excess Social Security or Railroad Retirement Tax WithholdingJoint returns. How to file 1040nr online Worksheet for Nonrailroad Employees Worksheets for Railroad Employees Introduction When you file your 2013 income tax return, take credit for all the income tax and excess social security or railroad retirement tax withheld from your salary, wages, pensions, etc. How to file 1040nr online Also take credit for the estimated tax you paid for 2013. How to file 1040nr online These credits are subtracted from your total tax. How to file 1040nr online Because these credits are refundable, you should file a return and claim these credits, even if you do not owe tax. How to file 1040nr online If the total of your withholding and your estimated tax payments for any payment period is less than the amount you needed to pay by the due date for that period, you may be charged a penalty, even if the total of these credits is more than your tax for the year. How to file 1040nr online Topics - This chapter discusses: How to take credit for withholding, How to take credit for estimated taxes you paid, and How to take credit for excess social security, Medicare, or railroad retirement tax withholding. How to file 1040nr online Withholding If you had income tax withheld during 2013, you generally should be sent a statement by January 31, 2014, showing your income and the tax withheld. How to file 1040nr online Depending on the source of your income, you will receive: Form W-2, Wage and Tax Statement, Form W-2G, Certain Gambling Winnings, or A form in the 1099 series. How to file 1040nr online Form W-2 Your employer is required to provide or send Form W-2 to you no later than January 31, 2014. How to file 1040nr online You should receive a separate Form W-2 from each employer you worked for. How to file 1040nr online If you stopped working before the end of 2013, your employer could have given you your Form W-2 at any time after you stopped working. How to file 1040nr online However, your employer must provide or send it to you by January 31, 2014. How to file 1040nr online If you ask for the form, your employer must send it to you within 30 days after receiving your written request or within 30 days after your final wage payment, whichever is later. How to file 1040nr online If you have not received your Form W-2 by January 31, contact your employer or payer to request a copy. How to file 1040nr online If you still do not get the form by February 15, the IRS can help you by requesting the form from your employer. How to file 1040nr online The phone number for the IRS is listed in chapter 5. How to file 1040nr online You will be asked for the following information. How to file 1040nr online Your name, address, city and state, zip code, and social security number. How to file 1040nr online Your employer's name, address, city, state, zip code, and the employer's identification number (if known). How to file 1040nr online An estimate of the wages you earned, the federal income tax withheld, and the period you worked for that employer. How to file 1040nr online The estimate should be based on year-to-date information from your final pay stub or leave-and-earnings statement, if possible. How to file 1040nr online Form W-2 shows your total pay and other compensation and the income tax, social security tax, and Medicare tax that was withheld during the year. How to file 1040nr online Total the federal income tax withheld (shown in box 2 of all Forms W-2 received) and enter that amount on the appropriate line of your tax return. How to file 1040nr online In addition, Form W-2 is used to report any taxable sick pay you received and any income tax withheld from your sick pay. How to file 1040nr online Your sick pay may be combined with other wages in one Form W-2 or you may receive a separate Form W-2 for sick pay. How to file 1040nr online If you file a paper tax return, attach Copy B of Form W-2 to your return. How to file 1040nr online Form W-2G If you had gambling winnings in 2013, the payer may have withheld income tax. How to file 1040nr online If tax was withheld, the payer will give you a Form W-2G showing the amount you won and the amount of tax withheld. How to file 1040nr online Report the amounts you won on line 21 of Form 1040. How to file 1040nr online Take credit for the tax withheld on line 62 of Form 1040. How to file 1040nr online If you had gambling winnings, you must use Form 1040; you cannot use Form 1040A or Form 1040EZ. How to file 1040nr online Gambling losses can be deducted on Schedule A (Form 1040) as a miscellaneous itemized deduction. How to file 1040nr online However, you cannot deduct more than the gambling winnings you report on Form 1040. How to file 1040nr online File Form W-2G with your income tax return only if it shows any federal income tax withheld in box 2. How to file 1040nr online The 1099 Series Most forms in the 1099 series are not filed with your return. How to file 1040nr online In general, these forms should be furnished to you by January 31, 2014. How to file 1040nr online Unless instructed to file any of these forms with your return, keep them for your records. How to file 1040nr online There are several different forms in this series, including: Form 1099-B, Proceeds From Broker and Barter Exchange Transactions; Form 1099-C, Cancellation of Debt; Form 1099-DIV, Dividends and Distributions; Form 1099-G, Certain Government Payments; Form 1099-INT, Interest Income; Form 1099-K, Payment Card and Third-Party Network Transactions; Form 1099-MISC, Miscellaneous Income; Form 1099-OID, Original Issue Discount; Form 1099-PATR, Taxable Distributions Received From Cooperatives; Form 1099-Q, Payments From Qualified Education Programs (Under Sections 529 and 530); Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. How to file 1040nr online ; Form SSA-1099, Social Security Benefit Statement; and Form RRB-1099, Payments by the Railroad Retirement Board. How to file 1040nr online If you received the types of income reported on some forms in the 1099 series, you may not be able to use Form 1040A or Form 1040EZ. How to file 1040nr online See the instructions to these forms for details. How to file 1040nr online Reporting your withholding. How to file 1040nr online   Report on your tax return all federal income tax withholding shown on your Form 1099, Form SSA-1099, and/or Form RRB-1099. How to file 1040nr online Include the amount withheld in the total on line 62 of Form 1040, line 36 of Form 1040A, or line 7 of Form 1040EZ. How to file 1040nr online Form 1099-R. How to file 1040nr online   Attach Form 1099-R to your paper return if federal income tax withholding is shown in box 4. How to file 1040nr online Do not attach any other Form 1099. How to file 1040nr online Form Not Correct If you receive a form with incorrect information, you should ask the payer for a corrected form. How to file 1040nr online Call the telephone number or write to the address given for the payer on the form. How to file 1040nr online The corrected Form W-2G or Form 1099 you receive will have an “X” in the “CORRECTED” box at the top of the form. How to file 1040nr online A special form, Form W-2c, Corrected Wage and Tax Statement, is used to correct a Form W-2. How to file 1040nr online In certain situations, you will receive two forms in place of the original incorrect form. How to file 1040nr online This will happen when your taxpayer identification number is wrong or missing, your name and address are wrong, or you received the wrong type of form (for example, a Form 1099-DIV instead of a Form 1099-INT). How to file 1040nr online One new form you receive will be the same incorrect form or have the same incorrect information, but all money amounts will be zero. How to file 1040nr online This form will have an “X” in the “CORRECTED” box at the top of the form. How to file 1040nr online The second new form should have all the correct information, prepared as though it is the original (the “CORRECTED” box will not be checked). How to file 1040nr online Form Received After Filing If you file your return and you later receive a form for income that you did not include on your return, report the income and take credit for any income tax withheld by filing Form 1040X, Amended U. How to file 1040nr online S. How to file 1040nr online Individual Income Tax Return. How to file 1040nr online Separate Returns If you are married but file a separate return, you can take credit only for the tax withheld from your own income. How to file 1040nr online Do not include any amount withheld from your spouse's income. How to file 1040nr online However, different rules may apply if you live in a community property state. How to file 1040nr online Community property states. How to file 1040nr online   The following are community property states. How to file 1040nr online Arizona. How to file 1040nr online California. How to file 1040nr online Idaho. How to file 1040nr online Louisiana. How to file 1040nr online Nevada. How to file 1040nr online New Mexico. How to file 1040nr online Texas. How to file 1040nr online Washington. How to file 1040nr online Wisconsin. How to file 1040nr online Generally, if you live in a community property state and file a separate return, you and your spouse each must report half of all community income in addition to your own separate income. How to file 1040nr online If you are required to report half of all community income, you are entitled to take credit for half of all taxes withheld on the community income. How to file 1040nr online If you were divorced during the year, each of you generally must report half the community income and can take credit for half the withholding on that community income for the period before the divorce. How to file 1040nr online   For more information on these rules, and some exceptions, see Publication 555, Community Property. How to file 1040nr online Fiscal Years (FY) If you file your tax return on the basis of a fiscal year (a 12-month period ending on the last day of any month except December), you must follow special rules, described below, to determine your credit for federal income tax withholding. How to file 1040nr online Fiscal year withholding. How to file 1040nr online    You can claim credit on your tax return only for the tax withheld during the calendar year (CY) ending within your fiscal year. How to file 1040nr online You cannot claim credit for any of the tax withheld during the calendar year beginning in your fiscal year. How to file 1040nr online You will be able to claim credit for that withholding on your return for your next fiscal year. How to file 1040nr online   The Form W-2 or 1099 you receive for the calendar year that ends during your fiscal year will show the tax withheld and the income you received during that calendar year. How to file 1040nr online   Although you take credit for all the withheld tax shown on the form, report only the part of the income shown on the form that you received during your fiscal year. How to file 1040nr online Add to that the income you received during the rest of your fiscal year. How to file 1040nr online Example. How to file 1040nr online Miles Hanson files his return for a fiscal year ending June 30, 2013. How to file 1040nr online In January 2013, he received a Form W-2 that showed that his wages for 2012 were $31,200 and that his income tax withheld was $3,380. How to file 1040nr online His records show that he had received $15,000 of the wages by June 30, 2012, and $16,200 from July 1 through December 31, 2012. How to file 1040nr online See Table 3-1 . How to file 1040nr online On his return for the fiscal year ending June 30, 2013, Miles will report the $16,200 he was paid in July through December of 2012, plus the $18,850 he was paid during the rest of the fiscal year, January 1, 2013, through June 30, 2013. How to file 1040nr online However, he takes credit for all $3,380 that was withheld during 2012. How to file 1040nr online On his return for the fiscal year ending June 30, 2012, he reported the $15,000 he was paid in January through June 2012, but took no credit for the tax withheld during that time. How to file 1040nr online On his return for the fiscal year ending June 30, 2014, he will take the credit for any tax withheld during 2013 but not for any tax withheld during 2014. How to file 1040nr online Table 3-1. How to file 1040nr online Example for Fiscal Year Ending June 30, 2013—Miles Hanson Date Form W-2 Miles' records Tax return for FY ending 6/30/20121 Tax return for FY ending 6/30/2013 Wages With- holding Wages With- holding Wages With- holding Wages With- holding CY 20122 $31,200 $3,380             1/1/2012 –  6/30/2012     $15,000 $1,600 $15,000       7/1/2012 –  12/31/2012     $16,200 $1,780     $16,200 $3,380 CY 2013 $37,700 $4,316 3             1/1/2013 –  6/30/2013     $18,850 $2,158     $18,850   7/1/2013 –  12/31/2013     $18,850 4 $2,158         1Miles' tax return for FY ending 6/30/2012 also included his wages for 7/1–12/31/2011 and the withholding shown on his 2011 Form W-2. How to file 1040nr online  2Calendar year (January 1 – December 31). How to file 1040nr online   3Withholding shown on 2013 Form W-2 ($4,316) will be included in Miles' tax return for FY ending 6/30/2014, the fiscal year in which calendar year 2013 ends. How to file 1040nr online   4Wages for 7/1–12/31/2013 ($18,850) will be included in Miles' tax return for FY ending 6/30/2014, the fiscal year in which the wages were received. How to file 1040nr online Backup withholding. How to file 1040nr online   If income tax has been withheld under the backup withholding rule, take credit for it on your tax return for the fiscal year in which you received the income. How to file 1040nr online Example. How to file 1040nr online Emily Smith's records show that she received income in November 2013 and February 2014 from which there was backup withholding ($100 and $50, respectively). How to file 1040nr online Emily takes credit for the entire $150 of backup withholding on her tax return for the fiscal year ending September 30, 2014. How to file 1040nr online Estimated Tax Take credit for all your estimated tax payments for 2013 on line 63 of Form 1040 or line 37 of Form 1040A. How to file 1040nr online Include any overpayment from 2012 that you had credited to your 2013 estimated tax. How to file 1040nr online You must use Form 1040 or Form 1040A if you paid estimated tax. How to file 1040nr online You cannot file Form 1040EZ. How to file 1040nr online If you were a beneficiary of an estate or trust, you should receive a Schedule K-1 (Form 1041), Beneficiary's Share of Income, Deductions, Credits, etc. How to file 1040nr online , from the fiduciary. How to file 1040nr online If you have estimated taxes credited to you from the estate or trust (from Schedule K-1 (Form 1041)), you must report the estimated taxes on Schedule E (Form 1040). How to file 1040nr online On the dotted line next to the entry space for line 37 of Schedule E (Form 1040), enter “ES payment claimed” and the amount. How to file 1040nr online However, do not include this amount in the total on line 37. How to file 1040nr online Instead, enter the amount on Form 1040, line 63. How to file 1040nr online This estimated tax payment for 2013 is treated as being made by you on January 15, 2014. How to file 1040nr online Name changed. How to file 1040nr online   If you changed your name, and you made estimated tax payments using your former name, attach a statement to the front of your paper tax return indicating: When you made the payments, The amount of each payment, Your name when you made the payments, and The social security number under which you made the payments. How to file 1040nr online  The statement should cover payments you made jointly with your spouse as well as any you made separately. How to file 1040nr online   Be sure to report the change to your local Social Security Administration office before filing your 2014 tax return. How to file 1040nr online This prevents delays in processing your return and issuing refunds. How to file 1040nr online It also safeguards your future social security benefits. How to file 1040nr online For more information, call the Social Security Administration at 1-800-772-1213. How to file 1040nr online Separate Returns If you and your spouse made separate estimated tax payments for 2013 and you file separate returns, you can take credit only for your own payments. How to file 1040nr online If you made joint estimated tax payments, you must decide how to divide the payments between your returns. How to file 1040nr online One of you can claim all of the estimated tax paid and the other none, or you can divide it in any other way you agree on. How to file 1040nr online If you cannot agree, you must divide the payments in proportion to each spouse's individual tax as shown on your separate returns for 2013. How to file 1040nr online Example. How to file 1040nr online James and Evelyn Brown made joint estimated tax payments for 2013 totaling $3,000. How to file 1040nr online They file separate 2013 Forms 1040. How to file 1040nr online James' tax is $4,000 and Evelyn's is $1,000. How to file 1040nr online If they do not agree on how to divide the $3,000, they must divide it proportionately between their returns. How to file 1040nr online Because James' tax ($4,000) is 80% of the total tax ($5,000), his share of the estimated tax is $2,400 (80% of $3,000). How to file 1040nr online The balance, $600 (20% of $3,000), is Evelyn's share. How to file 1040nr online Divorced Taxpayers If you made joint estimated tax payments for 2013 and you were divorced during the year, either you or your former spouse can claim all of the joint payments, or you each can claim part of them. How to file 1040nr online If you cannot agree on how to divide the payments, you must divide them in proportion to each spouse's individual tax as shown on your separate returns for 2013. How to file 1040nr online See Example earlier under Separate Returns. How to file 1040nr online If you claim any of the joint payments on your tax return, enter your former spouse's social security number (SSN) in the space provided at the top of page 1 of Form 1040 or Form 1040A. How to file 1040nr online If you divorced and remarried in 2013, enter your present spouse's SSN in that space. How to file 1040nr online Enter your former spouse's SSN, followed by “DIV,” under Payments to the left of Form 1040, line 63, or in the blank space to the left of Form 1040A, line 37. How to file 1040nr online Excess Social Security or Railroad Retirement Tax Withholding Most employers must withhold social security tax from your wages. How to file 1040nr online In some cases, however, the federal government and state and local governments do not have to withhold social security tax from their employees' wages. How to file 1040nr online If you work for a railroad employer, that employer must withhold tier 1 railroad retirement (RRTA) tax and tier 2 RRTA tax. How to file 1040nr online Two or more employers. How to file 1040nr online   If you worked for two or more employers in 2013, too much social security tax or tier 1 RRTA tax may have been withheld from your pay. How to file 1040nr online You may be able to claim the excess as a credit against your income tax when you file your return. How to file 1040nr online Table 3-2 shows the maximum amount that should have been withheld for any of these taxes for 2013. How to file 1040nr online Figure the excess withholding on the appropriate worksheet. How to file 1040nr online    Table 3-2. How to file 1040nr online Maximum Social Security and RRTA Withholding for 2013 Type of tax Maximum wages subject to tax Tax rate Maximum tax to be withheld Social security $113,700 6. How to file 1040nr online 2% $7,049. How to file 1040nr online 40 Tier 1 RRTA $113,700 6. How to file 1040nr online 2% $7,049. How to file 1040nr online 40 Tier 2 RRTA $84,300 4. How to file 1040nr online 4% $3,709. How to file 1040nr online 20 Joint returns. How to file 1040nr online   If you are filing a joint return, you and your spouse must figure any excess social security or tier 1 RRTA separately. How to file 1040nr online Note. How to file 1040nr online All wages are subject to Medicare tax withholding. How to file 1040nr online Employer's error. How to file 1040nr online   If you had only one employer and he or she withheld too much social security, Medicare, or tier 1 RRTA tax, ask the employer to refund the excess amount to you. How to file 1040nr online If the employer refuses to refund the overcollection, ask for a statement indicating the amount of the overcollection to support your claim. How to file 1040nr online File a claim for refund using Form 843, Claim for Refund and Request for Abatement. How to file 1040nr online Worksheet for Nonrailroad Employees If you did not work for a railroad during 2013, figure the excess social security withholding on Worksheet 3-1. How to file 1040nr online Note. How to file 1040nr online If you worked for both a railroad employer and a nonrailroad employer, use Worksheet 3-2, to figure excess social security and tier 1 RRTA tax. How to file 1040nr online Where to claim credit for excess social security withholding. How to file 1040nr online   If you file Form 1040, enter the excess on line 69. How to file 1040nr online   If you file Form 1040A, include the excess in the total on line 41. How to file 1040nr online Write “Excess SST” and show the amount of the credit in the space to the left of the line. How to file 1040nr online   You cannot claim excess social security tax withholding on Form 1040EZ. How to file 1040nr online Worksheets for Railroad Employees If you worked for a railroad during 2013, figure your excess withholding on Worksheet 3-2 and 3-3, as appropriate. How to file 1040nr online Where to claim credit for excess tier 1 RRTA withholding. How to file 1040nr online   If you file Form 1040, enter the excess on line 69. How to file 1040nr online   If you file Form 1040A, include the excess in the total on line 41. How to file 1040nr online Write “Excess SST” and show the amount of the credit in the space to the left of the line. How to file 1040nr online   You cannot claim excess tier 1 RRTA withholding on Form 1040EZ. How to file 1040nr online How to claim refund of excess tier 2 RRTA. How to file 1040nr online   To claim a refund of tier 2 tax, use Form 843. How to file 1040nr online Be sure to attach a copy of all of your Forms W-2. How to file 1040nr online   See Worksheet 3-3 and the Instructions for Form 843, for more details. How to file 1040nr online Worksheet 3-1. How to file 1040nr online Excess Social Security—Nonrailroad Employees 1. How to file 1040nr online Add all social security tax withheld (but not more than  $7,049. How to file 1040nr online 40 for each employer). How to file 1040nr online This tax should be shown  in box 4 of your Forms W-2. How to file 1040nr online Enter the total here 1. How to file 1040nr online   2. How to file 1040nr online Enter any uncollected social security tax on tips or group-term life insurance on Form 1040, line 60, identified by “UT” 2. How to file 1040nr online   3. How to file 1040nr online Add lines 1 and 2. How to file 1040nr online If $7,049. How to file 1040nr online 40 or less, stop here. How to file 1040nr online You cannot claim the credit 3. How to file 1040nr online   4. How to file 1040nr online Social security limit 4. How to file 1040nr online $7,049. How to file 1040nr online 40 5. How to file 1040nr online Excess. How to file 1040nr online Subtract line 4 from line 3 5. How to file 1040nr online   Worksheet 3-2. How to file 1040nr online Excess Social Security and Tier 1 RRTA—Railroad Employees 1. How to file 1040nr online Add all social security and tier 1 RRTA tax withheld (but not more than $7,049. How to file 1040nr online 40 for each employer). How to file 1040nr online Social security tax should be shown in box 4 and tier 1 RRTA should be shown  in box 14 of your Forms W-2. How to file 1040nr online Enter the total here 1. How to file 1040nr online   2. How to file 1040nr online Enter any uncollected social security and tier 1 RRTA tax on tips or group-term life insurance on Form 1040, line 60, identified by “UT” 2. How to file 1040nr online   3. How to file 1040nr online Add lines 1 and 2. How to file 1040nr online If $7,049. How to file 1040nr online 40 or less, stop here. How to file 1040nr online You cannot claim the credit 3. How to file 1040nr online   4. How to file 1040nr online Social security and tier 1 RRTA tax limit 4. How to file 1040nr online $7,049. How to file 1040nr online 40 5. How to file 1040nr online Excess. How to file 1040nr online Subtract line 4 from line 3 5. How to file 1040nr online   Worksheet 3-3. How to file 1040nr online Excess Tier 2 RRTA—Railroad Employees 1. How to file 1040nr online Add all tier 2 RRTA tax withheld (but not more than $3,709. How to file 1040nr online 20 for each employer). How to file 1040nr online Box 14 of your Forms W-2 should show tier 2 RRTA tax. How to file 1040nr online Enter the total here 1. How to file 1040nr online   2. How to file 1040nr online Enter any uncollected tier 2 RRTA tax on tips or group-term life insurance on Form 1040, line 60, identified by “UT” 2. How to file 1040nr online   3. How to file 1040nr online Add lines 1 and 2. How to file 1040nr online If $3,709. How to file 1040nr online 20 or less, stop here. How to file 1040nr online You cannot claim the credit. How to file 1040nr online 3. How to file 1040nr online   4. How to file 1040nr online Tier 2 RRTA tax limit 4. How to file 1040nr online $3,709. How to file 1040nr online 20 5. How to file 1040nr online Excess. How to file 1040nr online Subtract line 4 from line 3. How to file 1040nr online 5. How to file 1040nr online   Prev  Up  Next   Home   More Online Publications
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How Do You Report Suspected Tax Fraud Activity?

If You…

Then

And

… suspect or know of an individual or a business that is not complying with the tax laws on issues such as

  • False Exemptions or Deductions
  • Kickbacks
  • False/Altered Document
  • Failure to Pay Tax
  • Unreported Income
  • Organized Crime
  • Failure to Withhold
Use Form 3949-A,
Information Referral

CAUTION: Do NOT use Form 3949-A to report the  issues below

Print the form and mail to:

  • Internal Revenue Service
  • Fresno, CA 93888

 

or, order the form by mail or by calling the Tax Fraud Hotline recording at 1-800-829-0433. Note: we don't accept alleged tax law violation referrals over the phone.

 

You may also send a letter to the address above instead of using Form 3949-A. Please include as much information as possible, such as these important points: 

  1. Name and Address of person or business you are reporting
  2. The individual’s social security number or the business’ employer identification number
  3. A brief description of the alleged violation(s), including how you became aware or obtained information about  the violation(s)
  4. The years involved
  5. The estimated dollar amount of any unreported income
  6. Your name, address and telephone number*

 

*Although you are not required to identify yourself, it is helpful to do so. Your identity will be kept confidential.

…suspect someone stole your identity and used your SSN for employment purposes or could use your SSN to file a tax return

Use Form 14039*

 

*Spanish version: Form 14039SP

Complete the form online, print it and mail or fax to the appropriate office using the options listed on page 2 of the form. Include photocopies of at least one of the documents listed on the form to verify your identity.  For additional information, refer to the Taxpayer Guide to Identity Theft

…suspect fraudulent activity or an abusive tax scheme by a tax return preparer or tax preparation company

Use Form 14157**

 

**Form 14157-A (see below) may also be required

You may complete the form online, print it and mail it to the IRS address on the form.

 

…suspect  a tax return preparer filed a return or altered your return without your consent and you are seeking a change to your account

Use  Form 14157

AND

Form 14157-A

Send BOTH forms (Form 14157 and Form 14157-A) to the address shown in the Instructions for Form 14157-A.

…suspect an abusive tax promotion or promoter

Use Form 14242

The form can be mailed or faxed to the IRS address or fax number on the form.

…suspect misconduct or wrongdoing by an exempt organization or employee plan

Use Form 13909

Mail it to the address provided on the form.

…have information and want to claim a reward

Use Form 211

Mail it to the address in the Instructions for the form.

…suspect you received or are aware of fraudulent IRS

e-mails and websites

Please let us know! See our Phishing web page.

Page Last Reviewed or Updated: 20-Nov-2013

The How To File 1040nr Online

How to file 1040nr online 8. How to file 1040nr online   Foreign Insurance Taxes Table of Contents Premium. How to file 1040nr online Tax is imposed on insurance policies issued by foreign insurers. How to file 1040nr online Any person who makes, signs, issues, or sells any of the documents and instruments subject to the tax, or for whose use or benefit they are made, signed, issued, or sold, is liable for the tax. How to file 1040nr online The following tax rates apply to each dollar (or fraction thereof) of the premium paid. How to file 1040nr online Casualty insurance and indemnity, fidelity, and surety bonds: 4 cents. How to file 1040nr online For example, on a premium payment of $10. How to file 1040nr online 10, the tax is 44 cents. How to file 1040nr online Life, sickness, and accident insurance, and annuity contracts: 1 cent. How to file 1040nr online For example, on a premium payment of $10. How to file 1040nr online 10, the tax is 11 cents. How to file 1040nr online Reinsurance policies covering any of the taxable contracts described in items (1) and (2): 1 cent. How to file 1040nr online However, the tax does not apply to casualty insurance premiums paid to foreign insurers for coverage of export goods in transit to foreign destinations. How to file 1040nr online Premium. How to file 1040nr online   Premium means the agreed price or consideration for assuming and carrying the risk or obligation. How to file 1040nr online It includes any additional charge or assessment payable under the contract, whether in one sum or installments. How to file 1040nr online If premiums are refunded, claim the tax paid on those premiums as an overpayment against tax due on other premiums paid or file a claim for refund. How to file 1040nr online When liability attaches. How to file 1040nr online   The liability for this tax attaches when the premium payment is transferred to the foreign insurer or reinsurer (including transfers to any bank, trust fund, or similar recipient designated by the foreign insurer or reinsurer) or to any nonresident agent, solicitor, or broker. How to file 1040nr online A person can pay the tax before the liability attaches if the person keeps records consistent with that practice. How to file 1040nr online Who must file. How to file 1040nr online   The person who pays the premium to the foreign insurer (or to any nonresident person such as a foreign broker) must pay the tax and file the return. How to file 1040nr online Otherwise, any person who issued or sold the policy, or who is insured under the policy, is required to pay the tax and file the return. How to file 1040nr online    The person liable for this tax must keep accurate records that identify each policy or instrument subject to tax. How to file 1040nr online These records must clearly establish the type of policy or instrument, the gross premium paid, the identity of the insured and insurer, and the total premium charged. How to file 1040nr online If the premium is to be paid in installments, the records must also establish the amount and anniversary date of each installment. How to file 1040nr online   The records must be kept at the place of business or other convenient location for at least 3 years after the later of the date any part of the tax became due, or the date any part of the tax was paid. How to file 1040nr online During this period, the records must be readily accessible to the IRS. How to file 1040nr online   The person having control or possession of a policy or instrument subject to this tax must keep the policy for at least 3 years after the date any part of the tax on it was paid. How to file 1040nr online For information on reinsurance premiums paid from one foreign insurer to another foreign insurer, see Rev. How to file 1040nr online Rul. How to file 1040nr online 2008-15. How to file 1040nr online You can find Rev. How to file 1040nr online Rul. How to file 1040nr online 2008-15 on page 633 of I. How to file 1040nr online R. How to file 1040nr online B. How to file 1040nr online 2008-12 at www. How to file 1040nr online irs. How to file 1040nr online gov/pub/irs-irbs/irb08-12. How to file 1040nr online pdf. How to file 1040nr online Treaty-based positions under IRC 6114. How to file 1040nr online   You may have to file an annual report disclosing the amount of premiums exempt from United States excise tax as a result of the application of a treaty with the United States that overrides (or otherwise modifies) any provision of the Internal Revenue Code. How to file 1040nr online   Attach any disclosure statement to the first quarter Form 720. How to file 1040nr online You may be able to use Form 8833, Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b), as a disclosure statement. How to file 1040nr online See the Instructions for Form 720 for information on how and where to file. How to file 1040nr online   See Revenue Procedure 92-14 in Cumulative Bulletin 1992-1 for procedures you can use to claim a refund of this tax under certain U. How to file 1040nr online S. How to file 1040nr online treaties. How to file 1040nr online Prev  Up  Next   Home   More Online Publications