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State Tax Return Form

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State Tax Return Form

State tax return form Publication 530 - Introductory Material Table of Contents What's New Reminders IntroductionOrdering forms and publications. State tax return form Tax questions. State tax return form Useful Items - You may want to see: What's New Simplified method for business use of home deduction. State tax return form  The IRS now provides a simplified method to determine your expenses for business use of your home. State tax return form For more information, see the Instructions for Schedule C (Form 1040). State tax return form Reminders Future developments. State tax return form  For the latest information about developments related to Publication 530, such as legislation enacted after it was published, go to www. State tax return form irs. State tax return form gov/pub530. State tax return form Residential energy credits. State tax return form  You may be able to take a credit if you made energy saving improvements to your home located in the United States in 2013. State tax return form See Form 5695, Residential Energy Credits, for more information. State tax return form Home Affordable Modification Program (HAMP). State tax return form  If you benefit from Pay-for-Performance Success Payments, the payments are not taxable under HAMP. State tax return form Hardest Hit Fund and Emergency Homeowners' Loan Programs. State tax return form  If you are a homeowner who received assistance under a State Housing Finance Agency Hardest Hit Fund program or an Emergency Homeowners' Loan Program, you may be able to deduct all of the payments you made on your mortgage during the year. State tax return form For details, see Hardest Hit Fund and Emergency Homeowners' Loan Programs under What You Can and Cannot Deduct, later. State tax return form Mortgage debt forgiveness. State tax return form  You can exclude from gross income any discharges of qualified principal residence indebtedness made after 2006 and before 2014. State tax return form You must reduce the basis of your principal residence (but not below zero) by the amount you exclude. State tax return form See Discharges of qualified principal residence indebtedness , later, and Form 982, Reduction of Tax Attributes Due to Discharge of Indebtedness (and Section 1082 Basis Adjustment), for more information. State tax return form Repayment of first-time homebuyer credit. State tax return form  Generally, you must repay any credit you claimed for a home you bought if you disposed of the home or it ceased to be your main home in 2013. State tax return form If you bought the home in 2008 and you owned and used it as your main home for all of 2013, you generally must continue repaying the credit with your 2013 tax return, but you do not have to attach Form 5405, Repayment of the First-Time Homebuyer Credit. State tax return form See Form 5405 and its instructions for details and for exceptions to the repayment rule. State tax return form Photographs of missing children. State tax return form  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. State tax return form Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. State tax return form You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. State tax return form Introduction This publication provides tax information for homeowners. State tax return form Your home may be a house, condominium, cooperative apartment, mobile home, houseboat, or house trailer that contains sleeping space and toilet and cooking facilities. State tax return form The following topics are explained. State tax return form How you treat items such as settlement and closing costs, real estate taxes, sales taxes, home mortgage interest, and repairs. State tax return form What you can and cannot deduct on your tax return. State tax return form The tax credit you can claim if you received a mortgage credit certificate when you bought your home. State tax return form Why you should keep track of adjustments to the basis of your home. State tax return form (Your home's basis generally is what it cost; adjustments include the cost of any improvements you might make. State tax return form ) What records you should keep as proof of the basis and adjusted basis. State tax return form Comments and suggestions. State tax return form   We welcome your comments about this publication and your suggestions for future editions. State tax return form   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. State tax return form NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. State tax return form Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. State tax return form   You can send your comments from www. State tax return form irs. State tax return form gov/formspubs/. State tax return form Click on “More Information” and then on “Comment on Tax Forms and Publications”. State tax return form   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. State tax return form Ordering forms and publications. State tax return form   Visit www. State tax return form irs. State tax return form gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. State tax return form Internal Revenue Service 1201 N. State tax return form Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. State tax return form   If you have a tax question, check the information available on IRS. State tax return form gov or call 1-800-829-1040. State tax return form We cannot answer tax questions sent to either of the above addresses. State tax return form Useful Items - You may want to see: Publication 523 Selling Your Home 527 Residential Rental Property 547 Casualties, Disasters, and Thefts 551 Basis of Assets 555 Community Property 587 Business Use of Your Home 936 Home Mortgage Interest Deduction Form (and Instructions) 5405 Repayment of the First-Time Homebuyer Credit 5695 Residential Energy Credits 8396 Mortgage Interest Credit See How To Get Tax Help , near the end of this publication, for information about getting publications and forms. State tax return form Prev  Up  Next   Home   More Online Publications
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The Consumer Financial Protection Bureau ensures that financial products and services work for consumers. The Bureau helps consumers by providing educational materials and accepts complaints. They supervise banks, lenders, as well as large non bank entities, such as credit reporting agencies and debt collection companies. the Bureau also works to make credit card, mortgage, and other loan disclosures clearer so consumers can understand their rights and responsibilities.

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The State Tax Return Form

State tax return form 8. State tax return form   Paying Tax Through Withholding or Estimated Tax Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Notification of Alien Status Withholding From CompensationWithholding on Wages Withholding on Pensions Withholding on Tip Income Independent Contractors Withholding From Other IncomeTax Withheld on Partnership Income Withholding on Scholarships and Fellowship Grants Income Entitled to Tax Treaty BenefitsStudents, teachers, and researchers. State tax return form Tax Withheld on Real Property Sales Social Security and Medicare TaxesStudents and Exchange Visitors Agricultural Workers Self-Employment Tax International Social Security Agreements Estimated Tax Form 1040-ES (NR)Fiscal year. State tax return form Introduction This chapter discusses how to pay your U. State tax return form S. State tax return form income tax as you earn or receive income during the year. State tax return form In general, the federal income tax is a pay as you go tax. State tax return form There are two ways to pay as you go. State tax return form Withholding. State tax return form If you are an employee, your employer probably withholds income tax from your pay. State tax return form Tax may also be withheld from certain other income—including pensions, bonuses, commissions, and gambling winnings. State tax return form In each case, the amount withheld is paid to the U. State tax return form S. State tax return form Treasury in your name. State tax return form Estimated tax. State tax return form If you do not pay your tax through withholding, or do not pay enough tax that way, you might have to pay estimated tax. State tax return form People who are in business for themselves generally will have to pay their tax this way. State tax return form You may have to pay estimated tax if you receive income such as dividends, interest, rent, and royalties. State tax return form Estimated tax is used to pay not only income tax, but self-employment tax and alternative minimum tax as well. State tax return form Topics - This chapter discusses: How to notify your employer of your alien status, Income subject to withholding of income tax, Exemptions from withholding, Social security and Medicare taxes, and Estimated tax rules. State tax return form Useful Items - You may want to see: Publication 515 Withholding of Tax on Nonresident Aliens and Foreign Entities 901 U. State tax return form S. State tax return form Tax Treaties Form (and Instructions) W-4 Employee's Withholding Allowance Certificate W-8BEN Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding and Reporting (Individuals) W-8ECI Certificate of Foreign Person's Claim That Income Is Effectively Connected With the Conduct of a Trade or Business in the United States W-9 Request for Taxpayer Identification Number and Certification 1040-ES (NR) U. State tax return form S. State tax return form Estimated Tax for Nonresident Alien Individuals 8233 Exemption From Withholding on Compensation for Independent (and Certain Dependent) Personal Services of a Nonresident Alien Individual 8288-B Application for Withholding Certificate for Dispositions by Foreign Persons of U. State tax return form S. State tax return form Real Property Interests 13930 Application for Central Withholding Agreement See chapter 12 for information about getting these publications and forms. State tax return form Notification of Alien Status You must let your employer know whether you are a resident or a nonresident alien so your employer can withhold the correct amount of tax from your wages. State tax return form If you are a resident alien under the rules discussed in chapter 1, you must file Form W-9 or a similar statement with your employer. State tax return form If you are a nonresident alien under those rules, you must furnish to your employer Form 8233 or Form W-8BEN, establishing that you are a foreign person, or Form W-4, establishing that your compensation is subject to graduated withholding at the same rates as resident aliens or U. State tax return form S. State tax return form citizens. State tax return form If you are a resident alien and you receive income other than wages (such as dividends and royalties) from sources within the United States, file Form W-9 or similar statement with the withholding agent (generally, the payer of the income) so the agent will not withhold tax on the income at the 30% (or lower treaty) rate. State tax return form If you receive this type of income as a nonresident alien, file Form W-8BEN with the withholding agent so that the agent will withhold tax at the 30% (or lower treaty) rate. State tax return form However, if the income is effectively connected with a U. State tax return form S. State tax return form trade or business, file Form W-8ECI instead. State tax return form Withholding From Compensation The following discussion generally applies only to nonresident aliens. State tax return form Tax is withheld from resident aliens in the same manner as U. State tax return form S. State tax return form citizens. State tax return form Wages and other compensation paid to a nonresident alien for services performed as an employee are usually subject to graduated withholding at the same rates as resident aliens and U. State tax return form S. State tax return form citizens. State tax return form Therefore, your compensation, unless it is specifically excluded from the term “wages” by law, or is exempt from tax by treaty, is subject to graduated withholding. State tax return form Withholding on Wages If you are an employee and you receive wages subject to graduated withholding, you will be required to fill out a Form W-4. State tax return form Also fill out Form W-4 for a scholarship or fellowship grant to the extent it represents payment for past, present, or future services and for which you are not claiming a tax treaty withholding exemption on Form 8233 (discussed later under Income Entitled to Tax Treaty Benefits). State tax return form These are services you are required to perform as an employee and as a condition of receiving the scholarship or fellowship (or tuition reduction). State tax return form Nonresident aliens should fill out Form W-4 using the following instructions instead of the instructions on the Form W-4. State tax return form This is because of the restrictions on a nonresident alien's filing status, the limited number of personal exemptions a nonresident alien is allowed, and because a nonresident alien cannot claim the standard deduction. State tax return form Enter your social security number (SSN) on line 2. State tax return form Do not enter an individual taxpayer identification number (ITIN). State tax return form Check only “Single” marital status on line 3 (regardless of your actual marital status). State tax return form Claim only one allowance on line 5, unless you are a resident of Canada, Mexico, or South Korea, or a U. State tax return form S. State tax return form national. State tax return form Write “Nonresident Alien” or “NRA” on the dotted line on line 6. State tax return form You can request additional withholding on line 6 at your option. State tax return form Do not claim “Exempt” withholding status on line 7. State tax return form A U. State tax return form S. State tax return form national is an individual who, although not a U. State tax return form S. State tax return form citizen, owes his or her allegiance to the United States. State tax return form U. State tax return form S. State tax return form nationals include American Samoans, and Northern Mariana Islanders who chose to become U. State tax return form S. State tax return form nationals instead of U. State tax return form S. State tax return form citizens. State tax return form See Withholding on Scholarships and Fellowship Grants later, for how to fill out Form W-4 if you receive a U. State tax return form S. State tax return form source scholarship or fellowship grant that is not a payment for services. State tax return form Students and business apprentices from India. State tax return form   If you are eligible for the benefits of Article 21(2) of the United States-India Income Tax Treaty, you may claim an additional withholding allowance for the standard deduction. State tax return form You can claim an additional withholding allowance for your spouse only if your spouse will have no gross income for 2013 and cannot be claimed as a dependent on another U. State tax return form S. State tax return form taxpayer's 2013 return. State tax return form You may also claim an additional withholding allowance for each of your dependents not admitted to the United States on “F-2,” “J-2,” or “M-2” visas if they meet the same rules that apply to U. State tax return form S. State tax return form citizens. State tax return form Household employees. State tax return form   If you work as a household employee, your employer does not have to withhold income tax. State tax return form However, you may agree to voluntary income tax withholding by filing a Form W-4 with your employer. State tax return form The agreement goes into effect when your employer accepts the agreement by beginning the withholding. State tax return form You or your employer may end the agreement by letting the other know in writing. State tax return form Agricultural workers. State tax return form   If you are an agricultural worker on an H-2A visa, your employer does not have to withhold income tax. State tax return form However, your employer will withhold income tax only if you and your employer agree to withhold. State tax return form In that case, you must provide your employer with a properly completed Form W-4. State tax return form You can find more information about not having tax withheld at www. State tax return form irs. State tax return form gov/Individuals/International-Taxpayers/Foreign-Agricultural-Workers. State tax return form Wages Exempt From Withholding Wages that are exempt from U. State tax return form S. State tax return form income tax under an income tax treaty are generally exempt from withholding. State tax return form For information on how to claim this exemption from withholding, see Income Entitled to Tax Treaty Benefits , later. State tax return form Wages paid to aliens who are residents of American Samoa, Canada, Mexico, Puerto Rico, or the U. State tax return form S. State tax return form Virgin Islands may be exempt from withholding. State tax return form The following paragraphs explain these exemptions. State tax return form Residents of Canada or Mexico engaged in transportation-related employment. State tax return form   Certain residents of Canada or Mexico who enter or leave the United States at frequent intervals are not subject to withholding on their wages. State tax return form These persons either: Perform duties in transportation service between the United States and Canada or Mexico, or Perform duties connected to the construction, maintenance, or operation of a waterway, viaduct, dam, or bridge crossed by, or crossing, the boundary between the United States and Canada or the boundary between the United States and Mexico. State tax return form    This employment is subject to withholding of social security and Medicare taxes unless the services are performed for a railroad. State tax return form   To qualify for the exemption from withholding during a tax year, a Canadian or Mexican resident must give the employer a statement in duplicate with name, address, and identification number, certifying that the resident: Is not a U. State tax return form S. State tax return form citizen or resident, Is a resident of Canada or Mexico, whichever applies, and Expects to perform duties previously described during the tax year in question. State tax return form   The statement can be in any form, but it must be dated and signed by the employee and must include a written declaration that it is made under the penalties of perjury. State tax return form Residents of American Samoa and Puerto Rico. State tax return form   If you are a nonresident alien employee who is a resident of American Samoa or Puerto Rico, wages for services performed in American Samoa or Puerto Rico are generally not subject to withholding unless you are an employee of the United States or any of its agencies in American Samoa or Puerto Rico. State tax return form Residents of the U. State tax return form S. State tax return form Virgin Islands. State tax return form   Nonresident aliens who are bona fide residents of the U. State tax return form S Virgin Islands are not subject to withholding of U. State tax return form S. State tax return form tax on income earned while temporarily employed in the United States. State tax return form This is because those persons pay their income tax to the U. State tax return form S. State tax return form Virgin Islands. State tax return form To avoid having tax withheld on income earned in the United States, bona fide residents of the U. State tax return form S. State tax return form Virgin Islands should write a letter, in duplicate, to their employers, stating that they are bona fide residents of the U. State tax return form S. State tax return form Virgin Islands and expect to pay tax on all income to the U. State tax return form S. State tax return form Virgin Islands. State tax return form Withholding on Pensions If you receive a pension as a result of personal services performed in the United States, the pension income is subject to the 30% (or lower treaty) rate of withholding. State tax return form You may, however, have tax withheld at graduated rates on the portion of the pension that arises from the performance of services in the United States after December 31, 1986. State tax return form You must fill out Form W-8BEN and give it to the withholding agent or payer before the income is paid or credited to you. State tax return form Withholding on Tip Income Tips you receive during the year for services performed in the United States are subject to U. State tax return form S. State tax return form income tax. State tax return form Include them in taxable income. State tax return form In addition, tips received while working for one employer, amounting to $20 or more in a month, are subject to graduated withholding. State tax return form Independent Contractors If there is no employee-employer relationship between you and the person for whom you perform services, your compensation is subject to the 30% (or lower treaty) rate of withholding. State tax return form However, if you are engaged in a trade or business in the United States during the tax year, your compensation for personal services as an independent contractor (independent personal services) may be entirely or partly exempt from withholding if you reach an agreement with the Internal Revenue Service on the amount of withholding required. State tax return form An agreement that you reach with the IRS regarding withholding from your compensation for independent personal services is effective for payments covered by the agreement after it is agreed to by all parties. State tax return form You must agree to timely file an income tax return for the current tax year. State tax return form Central withholding agreements. State tax return form   If you are a nonresident alien entertainer or athlete performing or participating in athletic events in the United States, you may be able to enter into a withholding agreement with the IRS for reduced withholding provided certain requirements are met. State tax return form Under no circumstances will such a withholding agreement reduce taxes withheld to less than the anticipated amount of income tax liability. State tax return form   File Form 13930 and the required attachments with the IRS to request a central withholding agreement. State tax return form Either you or your authorized representative can file the form. State tax return form It should be sent to the IRS at least 45 days before the tour begins or the event occurs. State tax return form Exceptions will be considered on a case by case basis. State tax return form   For more information on the CWA program, go to www. State tax return form irs. State tax return form gov/Individuals/International-Taxpayers/Central-Withholding-Agreements. State tax return form Final payment exemption. State tax return form   Your final payment of compensation during the tax year for independent personal services may be entirely or partly exempt from withholding. State tax return form This exemption is available only once during your tax year and applies to a maximum of $5,000 of compensation. State tax return form To obtain this exemption, you or your agent must give the following statements and information to the Commissioner or his delegate. State tax return form A statement by each withholding agent from whom you have received gross income effectively connected with a trade or business in the United States during the tax year, showing the amount of income paid and the tax withheld. State tax return form Each statement must be signed by the withholding agent and verified by a declaration that it is made under penalties of perjury. State tax return form A statement by the withholding agent from whom you expect to receive the final payment of compensation, showing the amount of the payment and the amount of tax that would be withheld if a final payment exemption were not granted. State tax return form This statement must also be signed by the withholding agent and verified by a declaration that it is made under penalties of perjury. State tax return form A statement by you that you do not intend to receive any other income effectively connected with a trade or business in the United States during the current tax year. State tax return form The amount of tax that has been withheld or paid under any other provision of the Internal Revenue Code or regulations for any income effectively connected with your trade or business in the United States during the current tax year. State tax return form The amount of your outstanding tax liabilities, if any, including interest and penalties, from the current tax year or prior tax periods. State tax return form Any provision of an income tax treaty under which a partial or complete exemption from withholding may be claimed, the country of your residence, and a statement of sufficient facts to justify an exemption under the treaty. State tax return form A statement signed by you, and verified by a declaration that it is made under penalties of perjury, that all the information given is true and that to your knowledge no relevant information has been omitted. State tax return form   If satisfied with the information, the IRS will determine the amount of your tentative income tax for the tax year on gross income effectively connected with your trade or business in the United States. State tax return form Ordinary and necessary business expenses can be taken into account if proven to the satisfaction of the Commissioner or his delegate. State tax return form   The Commissioner or his delegate will send you a letter, directed to the withholding agent, showing the amount of the final payment of compensation that is exempt from withholding and the amount that can be paid to you because of the exemption. State tax return form You must give two copies of the letter to the withholding agent and must also attach a copy of the letter to your income tax return for the tax year for which the exemption is effective. State tax return form Allowance for Personal Exemption Withholding on payments for independent personal services is generally based on the amount of your compensation payment minus the value of one exemption ($3,950 for 2014). State tax return form To determine the income for independent personal services performed in the United States to which the 30% (or lower treaty) rate will apply, you are allowed one personal exemption if you are not a U. State tax return form S. State tax return form national and are not a resident of Canada, Mexico, or South Korea. State tax return form For purposes of 30% withholding, the exemption is prorated at $10. State tax return form 82 a day in 2014 for the period that labor or personal services are performed in the United States. State tax return form To claim an exemption from withholding on the personal exemption amount, fill out the applicable parts of Form 8233 and give it to the withholding agent. State tax return form Example. State tax return form Eric Johannsen, who is a resident of Country X worked under a contract with a U. State tax return form S. State tax return form firm (not as an employee) in the United States for 100 days during 2014 before returning to his country. State tax return form He earned $6,000 for the services performed (not considered wages) in the United States. State tax return form Eric is married and has three dependent children. State tax return form His wife is not employed and has no income subject to U. State tax return form S. State tax return form tax. State tax return form The amount of the personal exemption to be allowed against the income for his personal services performed within the United States in 2014 is $1,082 (100 days × $10. State tax return form 82), and withholding at 30% is applied against the balance. State tax return form Thus, $1,475. State tax return form 40 in tax is withheld from Eric's earnings (30% of $4,918 ($6,000 − $1,082). State tax return form U. State tax return form S. State tax return form nationals or residents of Canada, Mexico, or South Korea. State tax return form   If you are a nonresident alien who is a resident of Canada, Mexico, or South Korea, or who is a national of the United States, you are subject to the same 30% withholding on your compensation for independent personal services performed in the United States. State tax return form However, if you are a U. State tax return form S. State tax return form national or a resident of Canada or Mexico, you are allowed the same personal exemptions as U. State tax return form S. State tax return form citizens. State tax return form For the 30% (or lower treaty) rate withholding, you can take $10. State tax return form 82 per day for each allowable exemption in 2014. State tax return form If you are a resident of South Korea, you are allowed personal exemptions for yourself and for your spouse and children who live with you in the United States at any time during the tax year. State tax return form However, the additional exemptions for your spouse and children must be further prorated as explained in chapter 5 under Exemptions . State tax return form Students and business apprentices from India. State tax return form   If you are eligible for the benefits of Article 21(2) of the United States-India Income Tax Treaty, you are allowed an exemption for your spouse only if your spouse will have no gross income for 2014 and cannot be claimed as a dependent on another U. State tax return form S. State tax return form taxpayer's 2014 return. State tax return form You are also allowed an exemption for each dependent not admitted to the United States on “F-2,” “J-2,” or “M-2” visas if they meet the same rules that apply to U. State tax return form S. State tax return form citizens. State tax return form For the 30% (or lower treaty rate) withholding on compensation for independent personal services performed in the United States, you are allowed $10. State tax return form 82 per day for each allowable exemption in 2014. State tax return form Refund of Taxes Withheld in Error Multi-level marketing. State tax return form   If you are a distributor for a multi-level marketing company who had taxes withheld in error, file a U. State tax return form S. State tax return form income tax return (Form 1040NR, Form 1040NR-EZ, or Form 1120-F) or, if a tax return has already been filed, a claim for refund (Form 1040X or amended Form 1120-F) to recover the amount withheld in error. State tax return form You must also attach to the U. State tax return form S. State tax return form income tax return or claim for refund supporting information that includes, but is not limited to, the following items. State tax return form A copy of your Form W-2, Form 1042-S, or Form 1099 to prove the amount of taxes withheld. State tax return form A statement explaining why income reported on your Form W-2, Form 1042-S, or Form 1099 is not subject to U. State tax return form S. State tax return form taxation. State tax return form A statement listing all the dates you entered and left the United States during the taxable year. State tax return form If the compensation is multi-year compensation, the statement must list all the dates you entered and left the United States during each of the taxable years to which the compensation is attributable. State tax return form A copy of any documents or records that show the number of days you actually were present in the United States during the years listed. State tax return form A statement providing: (a) the number of days (or unit of time less than a day, if appropriate) that personal services were performed in the United States in connection with recruiting, training, and supporting your lower-tier distributors; and (b) the total number of days (or unit of time less than a day, if appropriate) that personal services were performed globally in connection with recruiting, training, and supporting your lower-tier distributors. State tax return form Any further relevant document or record supporting your claim that the taxes were withheld in error. State tax return form Withholding From Other Income Other income subject to 30% withholding generally includes fixed or determinable income such as interest (other than portfolio interest), dividends, pensions and annuities, and gains from certain sales and exchanges, discussed in chapter 4. State tax return form It also includes 85% of social security benefits paid to nonresident aliens. State tax return form Refund of taxes withheld in error on social security benefits paid to resident aliens. State tax return form   Social security benefits paid to a lawful permanent resident (green card holder) are not subject to 30% withholding. State tax return form For U. State tax return form S. State tax return form income tax purposes, green card holders continue to be resident aliens until their lawful permanent resident status under immigration laws is either taken away or is administratively or judicially determined to have been abandoned. State tax return form See Green Card Test in chapter 1. State tax return form If you are a green card holder and tax was withheld in error on your social security benefits because you have a foreign address, the withholding tax is refundable by the Social Security Administration (SSA) or the IRS. State tax return form SSA will refund taxes erroneously withheld if the refund can be processed during the same calendar year in which the tax was withheld. State tax return form If SSA cannot refund the taxes withheld, you must file a Form 1040 or 1040A with the Department of the Treasury, Internal Revenue Service Center, Austin, TX 73301 to determine if you are entitled to a refund. State tax return form You must also attach the following to your Form 1040 or 1040A. State tax return form A copy of Form SSA-1042S, Social Security Benefit Statement. State tax return form A copy of the “green card. State tax return form ” A signed declaration that includes the following statements: The SSA should not have withheld income tax from my social security benefits because I am a U. State tax return form S. State tax return form lawful permanent resident and my green card has been neither revoked nor administratively or judicially determined to have been abandoned. State tax return form I am filing a U. State tax return form S. State tax return form income tax return for the tax year as a resident alien reporting all of my worldwide income. State tax return form I have not claimed benefits for the tax year under an income tax treaty as the resident of a country other than the United States. State tax return form Other income not subject to withholding of 30% (or lower treaty) rate. State tax return form   The following income is not subject to withholding at the 30% (or lower treaty) rate if you file Form W-8ECI with the payer of the income. State tax return form Income (other than compensation) that is effectively connected with your U. State tax return form S. State tax return form trade or business. State tax return form Income from real property that you choose to treat as effectively connected with a U. State tax return form S. State tax return form trade or business. State tax return form See Income From Real Property in chapter 4 for details about this choice. State tax return form   Special rules for withholding on partnership income, scholarships, and fellowships are explained next. State tax return form Tax Withheld on Partnership Income If you are a foreign partner in a U. State tax return form S. State tax return form or foreign partnership, the partnership will withhold tax on your share of effectively connected taxable income (ECTI) from the partnership. State tax return form You may be able to reduce your ECTI subject to withholding by certain partner-level deductions. State tax return form Generally, you must use Form 8804-C for this purpose. State tax return form See the Instructions for Form 8804-C for more information. State tax return form The withholding rate on your share of effectively connected income is generally the highest rate of tax specified under section 1 of the Code (39. State tax return form 6% for 2014). State tax return form However, the partnership may withhold at the highest rate that applies to a particular type of income allocable to you if you gave the partnership the appropriate documentation. State tax return form Long-term capital gain is an example of a particular type of income to which the highest tax rate applies. State tax return form Claim the tax withheld as a credit on your 2014 Form 1040NR. State tax return form The partnership will give you a statement on Form 8805, Foreign Partner's Information Statement of Section 1446 Withholding Tax, showing the tax withheld. State tax return form A partnership that is publicly traded will withhold tax on your actual distributions of effectively connected income. State tax return form In this case the partnership will give you a statement on Form 1042-S, Foreign Person's U. State tax return form S. State tax return form Source Income Subject to Withholding. State tax return form Withholding on Scholarships and Fellowship Grants There is no withholding on a qualified scholarship received by a candidate for a degree. State tax return form See chapter 3. State tax return form If you are a nonresident alien student or grantee with an “F,” “J,” “M,” or “Q” visa and you receive a U. State tax return form S. State tax return form source grant or scholarship that is not fully exempt, the withholding agent (usually the payer of the scholarship) withholds tax at 14% (or lower treaty rate) of the taxable part of the grant or scholarship that is not a payment for services. State tax return form However, if you are not a candidate for a degree and the grant does not meet certain requirements, tax will be withheld at the 30% (or lower treaty) rate. State tax return form Any part of a scholarship or fellowship grant that is a payment for services is subject to graduated withholding as discussed earlier under Withholding on Wages. State tax return form Alternate Withholding Procedure Your withholding agent may choose to use an alternate procedure by asking you to fill out Form W-4 and the Personal Allowances Worksheet (attached to Form W-4). State tax return form Use the following instructions instead of the Form W-4 instructions to complete the worksheet. State tax return form Line A. State tax return form   Enter the total of the following amounts on line A. State tax return form Personal exemption. State tax return form   Include the prorated part of your allowable personal exemption. State tax return form Figure the amount by multiplying the number of days you expect to be in the United States in 2014 by the daily exemption amount ($10. State tax return form 82). State tax return form Expenses. State tax return form   Include expenses that will be deductible on your return. State tax return form These include away-from-home expenses (meals, lodging, and transportation), certain state and local income taxes, charitable contributions, and casualty losses, discussed earlier under Itemized Deductions in chapter 5. State tax return form They also include business expenses, moving expenses, and the IRA deduction discussed under Deductions in chapter 5. State tax return form Nontaxable grant or scholarship. State tax return form   Include the part of your grant or scholarship that is not taxable under U. State tax return form S. State tax return form law or under a tax treaty. State tax return form Line B. State tax return form   Enter -0- unless the following paragraph applies to you. State tax return form   If you are a student who qualifies under Article 21(2) of the United States-India Income Tax Treaty, and you are not claiming deductions for away-from-home expenses or other itemized deductions (discussed earlier), enter the standard deduction on line B. State tax return form The standard deduction amount for 2013 is $6,100. State tax return form Lines C and D. State tax return form   Enter -0- on both lines unless the following paragraphs apply to you. State tax return form   If you are a resident of Canada, Mexico, South Korea, or a U. State tax return form S. State tax return form national, an additional daily exemption amount may be allowed for your spouse and each of your dependents. State tax return form   If you are a resident of India who is eligible for the benefits of Article 21(2) of the United States-India Income Tax Treaty, you can claim an additional daily exemption amount for your spouse only if your spouse will have no gross income for 2014 and cannot be claimed as a dependent on another U. State tax return form S. State tax return form taxpayer's 2014 return. State tax return form You can also claim an additional amount for each of your dependents not admitted to the United States on “F-2,” “J-2,” or “M-2” visas if they meet the same rules that apply to U. State tax return form S. State tax return form citizens. State tax return form   Enter any additional amount for your spouse on line C. State tax return form Enter any additional amount for your dependents on line D. State tax return form Lines E, F, and G. State tax return form   No entries should be made on lines E, F, and G. State tax return form Line H. State tax return form   Add the amounts on lines A through D and enter the total on line H. State tax return form Form W-4. State tax return form   Complete lines 1 through 4 of Form W-4. State tax return form Sign and date the form and give it with the Personal Allowances Worksheet to your withholding agent. State tax return form   If you file a Form W-4 to reduce or eliminate the withholding on your scholarship or grant, you must file an annual U. State tax return form S. State tax return form income tax return to be allowed the exemptions and deductions you claimed on that form. State tax return form If you are in the United States during more than one tax year, you must attach a statement to your yearly Form W-4 indicating that you have filed a U. State tax return form S. State tax return form income tax return for the previous year. State tax return form If you have not been in the United States long enough to be required to file a return, you must attach a statement to your Form W-4 saying you will file a U. State tax return form S. State tax return form income tax return when required. State tax return form After the withholding agent has accepted your Form W-4, tax will be withheld on your scholarship or grant at the graduated rates that apply to wages. State tax return form The gross amount of the income is reduced by the amount on line H of the worksheet and the withholding tax is figured on the remainder. State tax return form You will receive a Form 1042-S from the withholding agent (usually the payer of your grant) showing the gross amount of your taxable scholarship or fellowship grant less the withholding allowance amount, the tax rate, and the amount of tax withheld. State tax return form Use this form to prepare your annual U. State tax return form S. State tax return form income tax return. State tax return form Income Entitled to Tax Treaty Benefits If a tax treaty between the United States and your country provides an exemption from, or a reduced rate of, tax for certain items of income, you should notify the payor of the income (the withholding agent) of your foreign status to claim a tax treaty withholding exemption. State tax return form Generally, you do this by filing either Form W-8BEN or Form 8233 with the withholding agent. State tax return form File Form W-8BEN for income that is not personal services income. State tax return form File Form 8233 for personal services income as discussed next. State tax return form Employees and independent contractors. State tax return form   If you perform personal services as an employee or as an independent contractor and you can claim an exemption from withholding on that personal service income because of a tax treaty, give Form 8233 to each withholding agent from whom amounts will be received. State tax return form   Even if you submit Form 8233, the withholding agent may have to withhold tax from your income. State tax return form This is because the factors on which the treaty exemption is based may not be determinable until after the close of the tax year. State tax return form In this case, you must file Form 1040NR (or Form 1040NR-EZ if you qualify) to recover any overwithheld tax and to provide the IRS with proof that you are entitled to the treaty exemption. State tax return form Students, teachers, and researchers. State tax return form   Students, teachers, and researchers must attach the appropriate statement shown in Appendix A (for students) or Appendix B (for teachers and researchers) at the end of this publication to the Form 8233 and give it to the withholding agent. State tax return form For treaties not listed in the appendices, attach a statement in a format similar to those for other treaties. State tax return form   If you received a scholarship or fellowship and personal services income from the same withholding agent, use Form 8233 to claim an exemption from withholding based on a tax treaty for both types of income. State tax return form Special events and promotions. State tax return form   Withholding at the full 30% rate is required for payments made to a nonresident alien or foreign corporation for gate receipts (or television or other receipts) from rock music festivals, boxing promotions, and other entertainment or sporting events, unless the withholding agent has been specifically advised otherwise by letter from the IRS. State tax return form Form 13930 is used to request a reduction in withholding. State tax return form Withholding may be required even if the income may be exempt from taxation by provisions of a tax treaty. State tax return form One reason for this is that the partial or complete exemption is usually based on factors that cannot be determined until after the close of the tax year. State tax return form You will be required to pay U. State tax return form S. State tax return form tax, at the time of your departure from the United States, on any income for which you incorrectly claimed a treaty exemption. State tax return form For more details on treaty provisions that apply to compensation, see Publication 901. State tax return form Tax Withheld on Real Property Sales If you are a nonresident alien and you dispose of a U. State tax return form S. State tax return form real property interest, the transferee (buyer) of the property generally must withhold a tax equal to 10% of the amount realized on the disposition. State tax return form A distribution by a qualified investment entity to a nonresident alien shareholder that is treated as gain from the sale or exchange of a U. State tax return form S. State tax return form real property interest by the shareholder is subject to withholding at 35%. State tax return form Withholding is also required on certain distributions and other transactions by domestic or foreign corporations, partnerships, trusts, and estates. State tax return form These rules are covered in Publication 515. State tax return form For information on the tax treatment of dispositions of U. State tax return form S. State tax return form real property interests, see Real Property Gain or Loss in chapter 4. State tax return form If you are a partner in a domestic partnership, and the partnership disposes of a U. State tax return form S. State tax return form real property interest at a gain, the partnership will withhold tax on the amount of gain allocable to its foreign partners. State tax return form Your share of the income and tax withheld will be reported to you on Form 8805, Foreign Partner's Information Statement of Section 1446 Withholding Tax, or Form 1042-S, Foreign Person's U. State tax return form S. State tax return form Source Income Subject to Withholding (in the case of a publicly traded partnership). State tax return form Withholding is not required in the following situations. State tax return form The property is acquired by the buyer for use as a residence and the amount realized (sales price) is not more than $300,000. State tax return form The property disposed of is an interest in a domestic corporation if any class of stock of the corporation is regularly traded on an established securities market. State tax return form However, this exception does not apply to certain dispositions of substantial amounts of non-publicly traded interests in publicly traded corporations. State tax return form The property disposed of is an interest in a U. State tax return form S. State tax return form corporation that is not regularly traded on an established market and you (the seller) give the buyer a copy of a statement issued by the corporation certifying that the interest is not a U. State tax return form S. State tax return form real property interest. State tax return form You (the seller) give the buyer a certification stating, under penalties of perjury, that you are not a foreign person, and containing your name, U. State tax return form S. State tax return form taxpayer identification number, and home address. State tax return form You can give the certification to a qualified substitute. State tax return form The qualified substitute gives the buyer a statement, under penalties of perjury, that the certification is in the possession of the qualified substitute. State tax return form For this purpose, a qualified substitute is (a) the person (including any attorney or title company) responsible for closing the transaction, other than your agent, and (b) the buyer's agent. State tax return form The buyer receives a withholding certificate from the Internal Revenue Service. State tax return form You give the buyer written notice that you are not required to recognize any gain or loss on the transfer because of a nonrecognition provision in the Internal Revenue Code or a provision in a U. State tax return form S. State tax return form tax treaty. State tax return form The buyer must file a copy of the notice with the Ogden Service Center, P. State tax return form O. State tax return form Box 409101, Ogden, UT 84409. State tax return form You must verify the notice as true and sign it under penalties of perjury. State tax return form The notice must contain the following information. State tax return form A statement that the notice is a notice of nonrecognition under regulation section 1. State tax return form 1445-2(d)(2). State tax return form Your name, taxpayer identification number, and home address. State tax return form A statement that you are not required to recognize any gain or loss on the transfer. State tax return form A brief description of the transfer. State tax return form A brief summary of the law and facts supporting your claim that recognition of gain or loss is not required. State tax return form You may not give the buyer a written notice for any of the following transfers: the sale of your main home on which you exclude gain, a like-kind exchange that does not qualify for nonrecognition treatment in its entirety, or a deferred like-kind exchange that has not been completed at the time the buyer must file Form 8288. State tax return form Instead, a withholding certificate (described next) must be obtained. State tax return form The amount you realize on the transfer of a U. State tax return form S. State tax return form real property interest is zero. State tax return form The property is acquired by the United States, a U. State tax return form S. State tax return form state or possession, a political subdivision, or the District of Columbia. State tax return form The distribution is from a domestically controlled qualified investment entity (QIE) and is treated as a distribution of a U. State tax return form S. State tax return form real property interest only because an interest in the entity was disposed of in an applicable wash sale transaction. State tax return form For the definition of a QIE, see Qualified investment entities under Real Property Gain or Loss, earlier. State tax return form See Wash sale under Real Property Gain or Loss in chapter 4. State tax return form The certifications in (3) and (4) must be disregarded by the buyer if the buyer or qualified substitute has actual knowledge, or receives notice from a seller's or buyer's agent (or substitute), that they are false. State tax return form This also applies to the qualified substitute's statement under (4). State tax return form Withholding certificates. State tax return form   The tax required to be withheld on a disposition can be reduced or eliminated under a withholding certificate issued by the IRS. State tax return form Either you or the buyer can request a withholding certificate. State tax return form   A withholding certificate can be issued due to any of the following. State tax return form The IRS determines that reduced withholding is appropriate because either: The amount required to be withheld would be more than your maximum tax liability, or Withholding of the reduced amount would not jeopardize collection of the tax. State tax return form All of your realized gain is exempt from U. State tax return form S. State tax return form tax. State tax return form You or the buyer enters into an agreement for the payment of tax providing security for the tax liability. State tax return form   Get Publication 515 and Form 8288-B for information on procedures to request a withholding certificate. State tax return form Credit for tax withheld. State tax return form   The buyer must report and pay over the withheld tax within 20 days after the transfer using Form 8288, U. State tax return form S. State tax return form Withholding Tax Return for Dispositions by Foreign Persons of U. State tax return form S. State tax return form Real Property Interests. State tax return form This form is filed with the IRS with copies A and B of Form 8288-A, Statement of Withholding on Dispositions by Foreign Persons of U. State tax return form S. State tax return form Real Property Interests. State tax return form Copy B of this statement will be stamped received by the IRS and returned to you (the seller) if the statement is complete and includes your taxpayer identification number (TIN). State tax return form You must file Copy B with your tax return to take credit for the tax withheld. State tax return form   A stamped copy of Form 8288-A will not be provided to you if your TIN is not included on that form. State tax return form The IRS will send you a letter requesting the TIN and providing instructions for how to get a TIN. State tax return form When you provide the IRS with a TIN, the IRS will provide you with a stamped Copy B of Form 8288-A. State tax return form Social Security and Medicare Taxes If you work as an employee in the United States, you must pay social security and Medicare taxes in most cases. State tax return form Your payments of these taxes contribute to your coverage under the U. State tax return form S. State tax return form social security system. State tax return form Social security coverage provides retirement benefits, survivors and disability benefits, and medical insurance (Medicare) benefits to individuals who meet certain eligibility requirements. State tax return form In most cases, the first $113,700 of taxable wages received in 2013 for services performed in the United States is subject to social security tax. State tax return form All taxable wages are subject to Medicare tax. State tax return form Your employer deducts these taxes from each wage payment. State tax return form Your employer must deduct these taxes even if you do not expect to qualify for social security or Medicare benefits. State tax return form You can claim a credit for excess social security tax on your income tax return if you have more than one employer and the amount deducted from your combined wages for 2013 is more than $7,049. State tax return form 40. State tax return form Use the appropriate worksheet in chapter 3 of Publication 505, Tax Withholding and Estimated Tax, to figure your credit. State tax return form If any one employer deducted more than $7,049. State tax return form 40, you cannot claim a credit for that amount. State tax return form Ask your employer to refund the excess. State tax return form If your employer does not refund the excess, you can file a claim for refund using Form 843. State tax return form In general, U. State tax return form S. State tax return form social security and Medicare taxes apply to payments of wages for services performed as an employee in the United States, regardless of the citizenship or residence of either the employee or the employer. State tax return form In limited situations, these taxes apply to wages for services performed outside the United States. State tax return form Your employer should be able to tell you if social security and Medicare taxes apply to your wages. State tax return form You cannot make voluntary payments if no taxes are due. State tax return form Additional Medicare Tax. State tax return form   Beginning in 2013, in addition to the Medicare tax, a 0. State tax return form 9% Additional Medicare Tax applies to Medicare wages, Railroad Retirement Tax Act (RRTA) compensation, and self-employment income that are more than: $250,000 if married filing jointly, $125,000 if married filing separately, or $200,000 for any other filing status. State tax return form   There are no special rules for nonresident aliens for purposes of Additional Medicare Tax. State tax return form Wages, RRTA compensation, and self-employment income that are subject to Medicare tax will also be subject to Additional Medicare Tax if in excess of the applicable threshold. State tax return form   Your employer is responsible for withholding the 0. State tax return form 9% Additional Medicare Tax on Medicare wages or RRTA compensation it pays to you in excess of $200,000 in the calendar year. State tax return form If you intend to file a joint return and you anticipate that you and your spouse's individual wages are not going to be more than $200,000 but your combined wages and self-employment income are going to be more than $250,000, you may want to request additional withholding on Form W-4 and/or make estimated tax payments. State tax return form   If you file Form 1040NR, you must pay Additional Medicare Tax if the total of your wages and your self-employment income was more than $125,000 if married (Box 3, 4, or 5 on page 1 of Form 1040NR), or $200,000 if single or qualifying widow(er) (Box 1, 2, or 6 on page 1 of Form 1040NR). State tax return form    See Form 8959, Additional Medicare Tax, and the Instructions for Form 8959 to determine whether you are required to pay Additional Medicare Tax. State tax return form For more information on Additional Medicare Tax, go to IRS. State tax return form gov and enter “Additional Medicare Tax” in the search box. State tax return form   Self-employed individuals may also be required to pay Additional Medicare Tax. State tax return form See Self-Employment Tax , later. State tax return form Students and Exchange Visitors Generally, services performed by you as a nonresident alien temporarily in the United States as a nonimmigrant under subparagraph (F), (J), (M), or (Q) of section 101(a)(15) of the Immigration and Nationality Act are not covered under the social security program if the services are performed to carry out the purpose for which you were admitted to the United States. State tax return form This means that there will be no withholding of social security or Medicare taxes from the pay you receive for these services. State tax return form These types of services are very limited, and generally include only on-campus work, practical training, and economic hardship employment. State tax return form Social security and Medicare taxes will be withheld from your pay for these services if you are considered a resident alien as discussed in chapter 1, even though your nonimmigrant classification (“F,” “J,” “M,” or “Q”) remains the same. State tax return form Services performed by a spouse or minor child of nonimmigrant aliens with the classification of “F-2,” “J-2,” “M-2,” and “Q-3” are covered under social security. State tax return form Nonresident Alien Students If you are a nonresident alien temporarily admitted to the United States as a student, you generally are not permitted to work for a wage or salary or to engage in business while you are in the United States. State tax return form In some cases, a student admitted to the United States in “F-1,” “M-1,” or “J-1” status is granted permission to work. State tax return form Social security and Medicare taxes are not withheld from pay for the work unless the student is considered a resident alien. State tax return form Any student who is enrolled and regularly attending classes at a school may be exempt from social security and Medicare taxes on pay for services performed for that school. State tax return form The U. State tax return form S. State tax return form Citizenship and Immigration Services (USCIS) permits on-campus work for students in “F-1” status if it does not displace a U. State tax return form S. State tax return form resident. State tax return form On-campus work means work performed on the school's premises. State tax return form On-campus work includes work performed at an off-campus location that is educationally affiliated with the school. State tax return form On-campus work under the terms of a scholarship, fellowship, or assistantship is considered part of the academic program of a student taking a full course of study and is permitted by the USCIS. State tax return form Social security and Medicare taxes are not withheld from pay for this work unless the student is considered a resident alien. State tax return form If services performed by a nonresident alien student are not considered as performed to carry out the purpose for which the student was admitted to the United States, social security and Medicare taxes will be withheld from pay for the services unless the pay is exempt under the Internal Revenue Code. State tax return form Exchange Visitors Exchange visitors are temporarily admitted to the United States under section 101(a)(15)(J) of the Immigration and Nationality Act. State tax return form Social security and Medicare taxes are not withheld on pay for services of an exchange visitor who has been given permission to work and who possesses or obtains a letter of authorization from the sponsor unless the exchange visitor is considered a resident alien. State tax return form If services performed by an exchange visitor are not considered as performed to carry out the purpose for which the visitor was admitted to the United States, social security and Medicare taxes are withheld from pay for the services unless the pay is exempt under the Internal Revenue Code. State tax return form Nonresident aliens temporarily admitted to the United States as participants in international cultural exchange programs under section 101(a)(15)(Q) of the Immigration and Nationality Act may be exempt from social security and Medicare taxes. State tax return form The employer must be the petitioner through whom the alien obtained the “Q” visa. State tax return form Social security and Medicare taxes are not withheld from pay for this work unless the alien is considered a resident alien. State tax return form Refund of Taxes Withheld in Error If social security or Medicare taxes were withheld in error from pay that is not subject to these taxes, contact the employer who withheld the taxes for a refund. State tax return form If you are unable to get a full refund of the amount from your employer, file a claim for refund with the Internal Revenue Service on Form 843, Claim for Refund and Request for Abatement. State tax return form Attach the following items to Form 843. State tax return form A copy of your Form W-2 to prove the amount of social security and Medicare taxes withheld. State tax return form A copy of your visa. State tax return form Form I-94 (or other documentation showing your dates of arrival or departure). State tax return form If you have an F-1 visa, documentation showing permission to work in the U. State tax return form S. State tax return form If you have a J-1 visa, documentation showing permission to work in the U. State tax return form S. State tax return form If you are engaged in optional practical training or employment due to severe economic necessity, documentation showing permission to work in the U. State tax return form S. State tax return form A statement from your employer indicating the amount of the reimbursement your employer provided and the amount of the credit or refund your employer claimed or you authorized your employer to claim. State tax return form If you cannot obtain this statement from your employer, you must provide this information on your own statement and explain why you are not attaching a statement from your employer or on Form 8316 claiming your employer will not issue the refund. State tax return form If you were exempt from social security and Medicare tax for only part of the year, pay statements showing the tax paid during the period you were exempt. State tax return form File Form 843 (with attachments) with the Department of the Treasury, Internal Revenue Service Center, Ogden, UT 84201-0038. State tax return form Do not use Form 843 to request a refund of Additional Medicare Tax. State tax return form If Additional Medicare Tax was withheld from your pay in error, you can claim a credit for any withheld Additional Medicare Tax against the total tax liability shown on your tax return by filing Form 8959 with Form 1040 or 1040NR. State tax return form If Additional Medicare Tax was withheld in error in a prior year for which you already filed Form 1040 or 1040NR, you must file Form 1040X, Amended U. State tax return form S. State tax return form Individual Income Tax Return, for the prior year in which the wages or compensation were originally received to recover the Additional Medicare Tax withheld in error. State tax return form See the Instructions for Form 1040X. State tax return form Agricultural Workers Agricultural workers temporarily admitted into the United States on H-2A visas are exempt from social security and Medicare taxes on compensation paid to them for services performed in connection with the H-2A visa. State tax return form You can find more information about not having tax withheld at www. State tax return form irs. State tax return form gov/Individuals/International-Taxpayers/Foreign-Agricultural-Workers. State tax return form Self-Employment Tax Self-employment tax is the social security and Medicare taxes for individuals who are self-employed. State tax return form Nonresident aliens are not subject to self-employment tax unless an international social security agreement in effect determines that they are covered under the U. State tax return form S. State tax return form social security system. State tax return form Residents of the U. State tax return form S. State tax return form Virgin Islands, Puerto Rico, Guam, the Commonwealth of the Northern Mariana Islands, or American Samoa are considered U. State tax return form S. State tax return form residents for this purpose and are subject to the self-employment tax. State tax return form Resident aliens must pay self-employment tax under the same rules that apply to U. State tax return form S. State tax return form citizens. State tax return form However, a resident alien employed by an international organization, a foreign government, or a wholly-owned instrumentality of a foreign government is not subject to the self-employment tax on income earned in the United States. State tax return form Self-employment income you receive while you are a resident alien is subject to self-employment tax even if it was paid for services you performed as a nonresident alien. State tax return form Example. State tax return form Bill Jones is an author engaged in the business of writing books. State tax return form Bill had several books published in a foreign country while he was a citizen and resident of that country. State tax return form During 2013, Bill entered the United States as a resident alien. State tax return form After becoming a U. State tax return form S. State tax return form resident, he continued to receive royalties from his foreign publisher. State tax return form Bill reports his income and expenses on the cash basis (he reports income on his tax return when received and deducts expenses when paid). State tax return form Bill's 2013 self-employment income includes the royalties received after he became a U. State tax return form S. State tax return form resident even though the books were published while he was a nonresident alien. State tax return form This royalty income is subject to self-employment tax. State tax return form Reporting self-employment tax. State tax return form   Use Schedule SE (Form 1040) to report and figure your self-employment tax. State tax return form Then enter the tax on Form 1040, line 56, or Form 1040NR, line 54. State tax return form Attach Schedule SE to Form 1040 or Form 1040NR. State tax return form Additional Medicare Tax. State tax return form   Self-employed individuals must pay a 0. State tax return form 9% Additional Medicare Tax on self-employment income that exceeds one of the following threshold amounts (based on your filing status): Married filing jointly — $250,000; Married filing separately — $125,000; Single, Head of household, or Qualifying widow(er) — $200,000. State tax return form   If you have both wages and self-employment income, the threshold amount for applying the Additional Medicare Tax on the self-employment income is reduced (but not below zero) by the amount of wages subject to Additional Medicare Tax. State tax return form A self-employment loss should not be considered for purposes of this tax   If you file Form 1040NR, you must pay Additional Medicare Tax if the total of your wages and your self-employment income was more than $125,000 if married (Box 3, 4, or 5 on page 1 of Form 1040NR), or $200,000 if single or qualifying widow(er) (Box 1, 2, or 6 on page 1 of Form 1040NR). State tax return form   See Form 8959, Additional Medicare Tax, and the Instructions for Form 8959 to determine whether you are required to pay Additional Medicare Tax. State tax return form For more information on Additional Medicare Tax, go to IRS. State tax return form gov and enter “Additional Medicare Tax” in the search box. State tax return form Deduction for employer-equivalent portion of self-employment tax. State tax return form   If you must pay self-employment tax, you can deduct a portion of the self-employment tax paid in figuring your adjusted gross income. State tax return form This deduction is figured on Schedule SE (Form 1040). State tax return form Note. State tax return form No portion of the Additional Medicare Tax is deductible for self-employment tax. State tax return form More information. State tax return form   Get Publication 334, Tax Guide for Small Business, for more information about self-employment tax. State tax return form International Social Security Agreements The United States has entered into social security agreements with foreign countries to coordinate social security coverage and taxation of workers employed for part or all of their working careers in one of the countries. State tax return form These agreements are commonly referred to as totalization agreements. State tax return form Under these agreements, dual coverage and dual contributions (taxes) for the same work are eliminated. State tax return form The agreements generally make sure that social security taxes (including self-employment tax) are paid only to one country. State tax return form Agreements are in effect with the following countries. State tax return form Australia. State tax return form Austria. State tax return form Belgium. State tax return form Canada. State tax return form Chile. State tax return form Czech Republic. State tax return form Denmark. State tax return form Finland. State tax return form France. State tax return form Germany. State tax return form Greece. State tax return form Ireland. State tax return form Italy. State tax return form Japan. State tax return form Korea, South. State tax return form Luxembourg. State tax return form The Netherlands. State tax return form Norway. State tax return form Poland. State tax return form Portugal. State tax return form Spain. State tax return form Sweden. State tax return form Switzerland. State tax return form The United Kingdom. State tax return form Agreements with other countries are expected to enter into force in the future. State tax return form Employees. State tax return form   Generally, under these agreements, you are subject to social security taxes only in the country where you are working. State tax return form However, if you are temporarily sent to work for the same employer in the United States and your pay would normally be subject to social security taxes in both countries, most agreements provide that you remain covered only by the social security system of the country from which you were sent. State tax return form You can get more information on any agreement by contacting the U. State tax return form S. State tax return form Social Security Administration at the address given later. State tax return form If you have access to the Internet, you can get more information at www. State tax return form socialsecurity. State tax return form gov/international. State tax return form   To establish that your pay is subject only to foreign social security taxes and is exempt from U. State tax return form S. State tax return form social security taxes (including the Medicare tax) under an agreement, you or your employer should request a certificate of coverage from the appropriate agency of the foreign country. State tax return form This will usually be the same agency to which you or your employer pays your foreign social security taxes. State tax return form The foreign agency will be able to tell you what information is needed for them to issue the certificate. State tax return form Your employer should keep a copy of the certificate because it may be needed to show why you are exempt from U. State tax return form S. State tax return form social security taxes. State tax return form Only wages paid on or after the effective date of the agreement can be exempt from U. State tax return form S. State tax return form social security taxes. State tax return form    Some of the countries with which the United States has agreements will not issue certificates of coverage. State tax return form In this case, either you or your employer should request a statement that your wages are not covered by the U. State tax return form S. State tax return form social security system. State tax return form Request the statement from the following address. State tax return form U. State tax return form S. State tax return form Social Security Administration Office of International Programs P. State tax return form O. State tax return form Box 17741 Baltimore, MD 21235-7741 Self-employed individuals. State tax return form   Under most agreements, self-employed individuals are covered by the social security system of the country where they reside. State tax return form However, under some agreements, you may be exempt from U. State tax return form S. State tax return form self-employment tax if you temporarily transfer your business activity to or from the United States. State tax return form   If you believe that your self-employment income is subject only to U. State tax return form S. State tax return form self-employment tax and is exempt from foreign social security taxes, request a certificate of coverage from the U. State tax return form S. State tax return form Social Security Administration at the address given earlier. State tax return form This certificate will establish your exemption from foreign social security taxes. State tax return form   To establish that your self-employment income is subject only to foreign social security taxes and is exempt from U. State tax return form S. State tax return form self-employment tax, request a certificate of coverage from the appropriate agency of the foreign country. State tax return form If the foreign country will not issue the certificate, you should request a statement that your income is not covered by the U. State tax return form S. State tax return form social security system. State tax return form Request it from the U. State tax return form S. State tax return form Social Security Administration at the address given earlier. State tax return form Attach a photocopy of either statement to Form 1040 each year you are exempt. State tax return form Also print “Exempt, see attached statement” on the line for self-employment tax. State tax return form Estimated Tax Form 1040-ES (NR) You may have income from which no U. State tax return form S. State tax return form income tax is withheld. State tax return form Or the amount of tax withheld may be less than the income tax you estimate you will owe at the end of the year. State tax return form If so, you may have to pay estimated tax. State tax return form Generally, you must make estimated tax payments for 2014 if you expect to owe at least $1,000 in tax and you expect your withholding and certain refundable credits to be less than the smaller of: 90% of the tax to be shown on your 2014 income tax return, or 100% of the tax shown on your 2013 income tax return (if your 2013 return covered all 12 months of the year). State tax return form If your adjusted gross income for 2013 was more than $150,000 ($75,000 if your filing status for 2014 is married filing separately), substitute 110% for 100% in (2) above if you are not a farmer or fisherman. State tax return form Item (2) does not apply if you did not file a 2013 return. State tax return form A nonresident alien should use Form 1040-ES (NR) to figure and pay estimated tax. State tax return form If you pay by check, make it payable to the "United States Treasury. State tax return form " How to estimate your tax for 2014. State tax return form   If you filed a 2013 return on Form 1040NR or Form 1040NR-EZ and expect your income, number of exemptions, and total deductions for 2014 to be nearly the same, you should use your 2013 return as a guide to complete the Estimated Tax Worksheet in the Form 1040-ES (NR) instructions. State tax return form If you did not file a return for 2013, or if your income, exemptions, deductions, or credits will be different for 2014, you must estimate these amounts. State tax return form Figure your estimated tax liability using the Tax Rate Schedule in the 2014 Form 1040-ES (NR) instructions for your filing status. State tax return form Note. State tax return form If you expect to be a resident of Puerto Rico during the entire year, use Form 1040-ES or Formulario 1040-ES (PR). State tax return form When to pay estimated tax. State tax return form   Make your first estimated tax payment by the due date for filing the previous year's Form 1040NR or Form 1040NR-EZ. State tax return form If you have wages subject to the same withholding rules that apply to U. State tax return form S. State tax return form citizens, you must file Form 1040NR or Form 1040NR-EZ and make your first estimated tax payment by April 15, 2014. State tax return form If you do not have wages subject to withholding, file your income tax return and make your first estimated tax payment by June 16, 2014. State tax return form   If your first estimated tax payment is due April 15, 2014, you can pay your estimated tax in full at that time or in four equal installments by the dates shown next. State tax return form 1st installment April 15, 2014 2nd installment June 16, 2014 3rd installment Sept. State tax return form 15, 2014 4th installment Jan. State tax return form 15, 2015 If your first payment is not due until June 16, 2014, you can pay your estimated tax in full at that time or: ½ of your estimated tax by June 16, 2014, 1/4 of the tax by September 15, 2014, and 1/4 by January 15, 2015. State tax return form    You do not have to make the payment due January 15, 2015, if you file your 2014 Form 1040NR or 1040NR-EZ by February 2, 2015, and pay the entire balance due with your return. State tax return form Fiscal year. State tax return form   If your return is not on a calendar year basis, your due dates are the 15th day of the 4th, 6th, and 9th months of your fiscal year, and the 1st month of the following fiscal year. State tax return form If any date falls on a Saturday, Sunday, or legal holiday, use the next day that is not a Saturday, Sunday, or legal holiday. State tax return form Changes in income, deductions, or exemptions. State tax return form   Even if you are not required to make an estimated tax payment in April or June, your circumstances may change so that you will have to make estimated tax payments later. State tax return form This can happen if you receive additional income or if any of your deductions are reduced or eliminated. State tax return form If so, see the instructions for Form 1040-ES (NR) and Publication 505 for information on figuring your estimated tax. State tax return form Amended estimated tax. State tax return form   If, after you have made estimated tax payments, you find your estimated tax is substantially increased or decreased because of a change in your income or exemptions, you should adjust your remaining estimated tax payments. State tax return form To do this, see the instructions for Form 1040-ES (NR) and Publication 505. State tax return form Penalty for failure to pay estimated income tax. State tax return form   You will be subject to a penalty for underpayment of installments of estimated tax except in certain situations. State tax return form These situations are explained on Form 2210, Underpayment of Estimated Tax by Individuals, Estates, and Trusts. State tax return form Prev  Up  Next   Home   More Online Publications