Filing Your Taxes Online is Fast, Easy and Secure.
Start now and receive your tax refund in as little as 7 days.

1. Get Answers

Your online questions are customized to your unique tax situation.

2. Maximize your Refund

Find tax credits for everything from school tuition to buying a hybri

3. E-File for FREE

E-file free with direct deposit to get your refund in as few as 7 days.

Filing your taxes with paper mail can be difficult and it could take weeks for your refund to arrive. IRS e-file is easy, fast and secure. There is no paperwork going to the IRS so tax refunds can be processed in as little as 7 days with direct deposit. As you prepare your taxes online, you can see your tax refund in real time.

FREE audit support and representation from an enrolled agent – NEW and only from H&R Block

Tax Forms For Self Employed

Tax Act 2012 ReturnIrs Tax Amendment FormIrs Tax Extention2007 Tax Software Free DownloadFreetax ComH&r Block Free TaxFiling 2010 Taxes Late Online Free2013 1040ezFree Tax Filing 2011 State And FederalFile 2006 Tax Return FreeDownload Form 1040xHow To File A Tax AmendmentFiling Amended Tax ReturnTax Forms 2008Where Can I Get 2012 Tax FormsWhere To Find 2011 Tax Forms1040x Amended FormFree 2010 State Tax FilingTurbotax Military Discount 2011Tax Form 1040 Year 2008How To Do State Taxes For FreeTax Amendment Form 2012Internal Revenue Tax Forms 2010Irs Amendment FormForm 1040x InstructionsState Tax Forms 1040Freefile Irs GovFree State Tax Returns With FederalFiling Back Taxes OnlineFree State Returns OnlineFree Tax ReturnsHow To File Taxes For Self Employment IncomeFiling State Taxes OnlyState Tax Filing Form1040ez 2012Students Filing TaxesNeed File Back TaxesI Need 2011 Tax SoftwareBuy Turbotax 2011E File

Tax Forms For Self Employed

Tax forms for self employed 9. Tax forms for self employed   Tax Treaty Benefits Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Treaty Income Some Typical Tax Treaty BenefitsPersonal Services Teachers, Professors, and Researchers Employees of Foreign Governments Students, Apprentices, and Trainees Capital Gains Resident Aliens Reporting Treaty Benefits Claimed Introduction A nonresident alien (and certain resident aliens) from a country with which the United States has an income tax treaty may qualify for certain benefits. Tax forms for self employed Most treaties require that the nonresident alien be a resident of the treaty country to qualify. Tax forms for self employed However, some treaties require that the nonresident alien be a national or a citizen of the treaty country. Tax forms for self employed See Table 9-1 for a list of tax treaty countries. Tax forms for self employed You can generally arrange to have withholding tax reduced or eliminated on wages and other income that are eligible for tax treaty benefits. Tax forms for self employed See Income Entitled to Tax Treaty Benefits in chapter 8. Tax forms for self employed Topics - This chapter discusses: Typical tax treaty benefits, How to obtain copies of tax treaties, and How to claim tax treaty benefits on your tax return. Tax forms for self employed Useful Items - You may want to see: Publication 901 U. Tax forms for self employed S. Tax forms for self employed Tax Treaties Form (and Instructions) 1040NR U. Tax forms for self employed S. Tax forms for self employed Nonresident Alien Income Tax Return 1040NR-EZ U. Tax forms for self employed S. Tax forms for self employed Income Tax Return for Certain Nonresident Aliens With No Dependents 8833 Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b) See chapter 12 for information about getting these publications and forms. Tax forms for self employed Treaty Income A nonresident alien's treaty income is the gross income on which the tax is limited by a tax treaty. Tax forms for self employed Treaty income includes, for example, dividends from sources in the United States that are subject to tax at a tax treaty rate not to exceed 15%. Tax forms for self employed Nontreaty income is the gross income of a nonresident alien on which the tax is not limited by a tax treaty. Tax forms for self employed Figure the tax on treaty income on each separate item of income at the reduced rate that applies to that item under the treaty. Tax forms for self employed To determine tax on nontreaty income, figure the tax at either the flat 30% rate or the graduated rate, depending upon whether or not the income is effectively connected with your trade or business in the United States. Tax forms for self employed Your tax liability is the sum of the tax on treaty income plus the tax on nontreaty income, but cannot be more than the tax liability figured as if the tax treaty had not come into effect. Tax forms for self employed Example. Tax forms for self employed Arthur Banks is a nonresident alien who is single and a resident of a foreign country that has a tax treaty with the United States. Tax forms for self employed He received gross income of $25,850 during the tax year from sources within the United States, consisting of the following items: Dividends on which the tax is limited to a 15% rate by the tax treaty $1,400 Compensation for personal services on which the tax is not limited by the tax treaty 24,450 Total gross income $25,850 Arthur was engaged in business in the United States during the tax year. Tax forms for self employed His dividends are not effectively connected with that business. Tax forms for self employed He has no deductions other than his own personal exemption. Tax forms for self employed His tax liability, figured as though the tax treaty had not come into effect, is $3,060 determined as follows: Total compensation $24,450 Less: Personal exemption 3,900 Taxable income $20,550 Tax determined by graduated rate (Tax Table column for single taxpayers) $2,640 Plus: Tax on gross dividends ($1,400 × 30%) 420 Tax determined as though treaty had not come into effect $3,060 Arthur's tax liability, figured by taking into account the reduced rate on dividend income as provided by the tax treaty, is $2,850 determined as follows: Tax determined by graduated rate (same as figured above) $2,640 Plus: Tax on gross dividends ($1,400 × 15%) 210 Tax on compensation and dividends $2,850 His tax liability, therefore, is limited to $2,850, the tax liability figured using the tax treaty rate on the dividends. Tax forms for self employed Some Typical Tax Treaty Benefits The following paragraphs briefly explain the exemptions that are available under tax treaties for personal services income, remittances, scholarships, fellowships, and capital gain income. Tax forms for self employed The conditions for claiming the exemptions vary under each tax treaty. Tax forms for self employed For more information about the conditions under a particular tax treaty, see Publication 901. Tax forms for self employed Or, you may download the complete text of most U. Tax forms for self employed S. Tax forms for self employed tax treaties at IRS. Tax forms for self employed gov. Tax forms for self employed Technical explanations for many of those treaties are also available at that site. Tax forms for self employed Tax treaty benefits also cover income such as dividends, interest, rentals, royalties, pensions, and annuities. Tax forms for self employed These types of income may be exempt from U. Tax forms for self employed S. Tax forms for self employed tax or may be subject to a reduced rate of tax. Tax forms for self employed For more information, see Publication 901 or the applicable tax treaty. Tax forms for self employed Personal Services Nonresident aliens from treaty countries who are in the United States for a short stay and also meet certain other requirements may be exempt from tax on their compensation received for personal services performed in the United States. Tax forms for self employed Many tax treaties require that the nonresident alien claiming this exemption be present in the United States for a total of not more than 183 days during the tax year. Tax forms for self employed Other tax treaties specify different periods of maximum presence in the United States, such as 180 days or 90 days. Tax forms for self employed Spending part of a day in the United States counts as a day of presence. Tax forms for self employed Tax treaties may also require that: The compensation cannot be more than a specific amount (frequently $3,000), and The individual have a foreign employer; that is, an individual, corporation, or entity of a foreign country. Tax forms for self employed Note. Tax forms for self employed Under most treaties, income received as an employee (generally designated as dependent personal services) and income received as a self-employed person (generally designated as independent personal services or business income) are treated differently. Tax forms for self employed Teachers, Professors, and Researchers Under many income tax treaties, nonresident alien teachers or professors who temporarily visit the United States for the primary purpose of teaching at a university or other accredited educational institution are not subject to U. Tax forms for self employed S. Tax forms for self employed income tax on compensation received for teaching for the first 2 or 3 years after their arrival in the United States. Tax forms for self employed Many treaties also provide an exemption for engaging in research. Tax forms for self employed Generally, the teacher or professor must be in the United States primarily to teach, lecture, instruct, or engage in research. Tax forms for self employed A substantial part of that person's time must be devoted to those duties. Tax forms for self employed The normal duties of a teacher or professor include not only formal classroom work involving regularly scheduled lectures, demonstrations, or other student-participation activities, but also the less formal method of presenting ideas in seminars or other informal groups and in joint efforts in the laboratory. Tax forms for self employed If you entered the United States as a nonresident alien, but are now a resident alien, the treaty exemption may still apply. Tax forms for self employed See Students, Apprentices, Trainees, Teachers, Professors, and Researchers Who Became Resident Aliens later under Resident Aliens. Tax forms for self employed Employees of Foreign Governments All treaties have provisions for the exemption of income earned by certain employees of foreign governments. Tax forms for self employed However, a difference exists among treaties as to who qualifies for this benefit. Tax forms for self employed Under many treaties, aliens admitted to the United States for permanent residence do not qualify. Tax forms for self employed Under most treaties, aliens who are not nationals or subjects of the foreign country do not qualify. Tax forms for self employed Employees of foreign governments should read the pertinent treaty carefully to determine whether they qualify for benefits. Tax forms for self employed Chapter 10 of this publication also has information for employees of foreign governments. Tax forms for self employed Students, Apprentices, and Trainees Under some income tax treaties, students, apprentices, and trainees are exempt from tax on remittances received from abroad for study and maintenance. Tax forms for self employed Also, under some treaties, scholarship and fellowship grants, and a limited amount of compensation received by students, apprentices, and trainees may be exempt from tax. Tax forms for self employed If you entered the United States as a nonresident alien, but are now a resident alien, the treaty exemption may still apply. Tax forms for self employed See Students, Apprentices, Trainees, Teachers, Professors, and Researchers Who Became Resident Aliens , later, under Resident Aliens. Tax forms for self employed Capital Gains Most treaties provide for the exemption of gains from the sale or exchange of personal property. Tax forms for self employed Generally, gains from the sale or exchange of real property located in the United States are taxable. Tax forms for self employed Resident Aliens Resident aliens may qualify for tax treaty benefits in the situations discussed below. Tax forms for self employed U. Tax forms for self employed S. Tax forms for self employed Residency Under Tax Treaty “Tie-Breaker” Rule In certain circumstances, individuals who are treated as residents of the United States under an income tax treaty (after application of the so-called “tie-breaker” rule) will be entitled to treaty benefits. Tax forms for self employed (The “tie-breaker” rule is explained in chapter 1 under Effect of Tax Treaties. Tax forms for self employed ) If this applies to you, you generally will not need to file a Form 8833 for the income for which treaty benefits are claimed. Tax forms for self employed This is because the income will typically be of a category for which disclosure on a Form 8833 is waived. Tax forms for self employed See Reporting Treaty Benefits Claimed . Tax forms for self employed In most cases, you also will not need to report the income on your Form 1040 because the income will be exempt from U. Tax forms for self employed S. Tax forms for self employed tax under the treaty. Tax forms for self employed However, if the income has been reported as taxable income on a Form W-2, Form 1042-S, Form 1099, or other information return, you should report it on the appropriate line of Form 1040 (for example, line 7 in the case of wages or salaries). Tax forms for self employed Enter the amount for which treaty benefits are claimed in parentheses on Form 1040, line 21. Tax forms for self employed Next to the amount write “Exempt income,” the name of the treaty country, and the treaty article that provides the exemption. Tax forms for self employed On Form 1040, subtract this amount from your income to arrive at total income on Form 1040, line 22. Tax forms for self employed Also follow the above procedure for income that is subject to a reduced rate of tax, instead of an exemption, under the treaty. Tax forms for self employed Attach a statement to Form 1040 showing a computation of the tax at the reduced rate, the name of the treaty country, and the treaty article that provides for the reduced tax rate. Tax forms for self employed Include this tax on Form 1040, line 61. Tax forms for self employed On the dotted line next to line 61, write “Tax from attached statement” and the amount of the tax. Tax forms for self employed Example. Tax forms for self employed Jacques Dubois, who is a resident of the United States under Article 4 of the U. Tax forms for self employed S. Tax forms for self employed -France income tax treaty, receives French social security benefits. Tax forms for self employed Under Article 18(1) of the treaty, French social security benefits are not taxable by the United States. Tax forms for self employed Mr. Tax forms for self employed Dubois is not required to file a Form 8833 for his French social security benefits or report the benefits on Form 1040. Tax forms for self employed Special Rule for Canadian and German Social Security Benefits Under income tax treaties with Canada and Germany, if a U. Tax forms for self employed S. Tax forms for self employed resident receives social security benefits from Canada or Germany, those benefits are treated for U. Tax forms for self employed S. Tax forms for self employed income tax purposes as if they were received under the social security legislation of the United States. Tax forms for self employed If you receive social security benefits from Canada or Germany, include them on line 1 of your Social Security Benefits Worksheet for purposes of determining the taxable amount to be reported on Form 1040, line 20b or Form 1040A, line 14b. Tax forms for self employed You are not required to file a Form 8833 for those benefits. Tax forms for self employed Students, Apprentices, Trainees, Teachers, Professors, and Researchers Who Became Resident Aliens Generally, you must be a nonresident alien student, apprentice, trainee, teacher, professor, or researcher in order to claim a tax treaty exemption for remittances from abroad for study and maintenance in the United States, for scholarship, fellowship, and research grants, and for wages or other personal service compensation. Tax forms for self employed Once you become a resident alien, you generally can no longer claim a tax treaty exemption for this income. Tax forms for self employed However, if you entered the United States as a nonresident alien, but you are now a resident alien for U. Tax forms for self employed S. Tax forms for self employed tax purposes, the treaty exemption will continue to apply if the tax treaty's saving clause (explained later) provides an exception for it and you otherwise meet the requirements for the treaty exemption (including any time limit, explained later). Tax forms for self employed This is true even if you are a nonresident alien electing to file a joint return as explained in chapter 1. Tax forms for self employed Some exceptions to the saving clause apply to all resident aliens (for example, under the U. Tax forms for self employed S. Tax forms for self employed -People's Republic of China treaty); others apply only to resident aliens who are not lawful permanent residents of the United States (green card holders). Tax forms for self employed If you qualify under an exception to the treaty's saving clause, you can avoid income tax withholding by giving the payor a Form W-9 with the statement required by the Form W-9 instructions. Tax forms for self employed Saving clause. Tax forms for self employed   Most tax treaties have a saving clause. Tax forms for self employed A saving clause preserves or “saves” the right of each country to tax its own residents as if no tax treaty were in effect. Tax forms for self employed Thus, once you become a resident alien of the United States, you generally lose any tax treaty benefits that relate to your income. Tax forms for self employed However, many tax treaties have exceptions to the saving clause, which may allow you to continue to claim certain treaty benefits when you become a resident alien. Tax forms for self employed Read the treaty to find out if it has a saving clause and an exception to it. Tax forms for self employed Time limit for claiming treaty exemptions. Tax forms for self employed   Many treaties limit the number of years you can claim a treaty exemption. Tax forms for self employed For students, apprentices, and trainees, the limit is usually 4–5 years; for teachers, professors, and researchers, the limit is usually 2–3 years. Tax forms for self employed Once you reach this limit, you can no longer claim the treaty exemption. Tax forms for self employed See the treaty or Publication 901 for the time limits that apply. Tax forms for self employed How to report income on your tax return. Tax forms for self employed   In most cases, you also will not need to report the income on your Form 1040 because the income will be exempt from U. Tax forms for self employed S. Tax forms for self employed tax under the treaty. Tax forms for self employed However, if the income has been reported as taxable income on a Form W-2, Form 1042-S, Form 1099, or other information return, you should report it on the appropriate line of Form 1040 (for example, line 7 in the case of wages, salaries, scholarships, or fellowships). Tax forms for self employed Enter the amount for which treaty benefits are claimed in parentheses on Form 1040, line 21. Tax forms for self employed Next to the amount write “Exempt income,” the name of the treaty country, and the treaty article that provides the exemption. Tax forms for self employed On Form 1040, subtract this amount from your income to arrive at total income on Form 1040, line 22. Tax forms for self employed Example. Tax forms for self employed Mr. Tax forms for self employed Yu, a citizen of the People's Republic of China, entered the United States as a nonresident alien student on January 1, 2009. Tax forms for self employed He remained a nonresident alien through 2013 and was able to exclude his scholarship from U. Tax forms for self employed S. Tax forms for self employed tax in those years under Article 20 of the U. Tax forms for self employed S. Tax forms for self employed -People's Republic of China income tax treaty. Tax forms for self employed On January 1, 2014, he became a resident alien under the substantial presence test because his stay in the United States exceeded 5 years. Tax forms for self employed Even though Mr. Tax forms for self employed Yu is now a resident alien, the provisions of Article 20 still apply because of the exception to the saving clause in paragraph 2 of the Protocol to the U. Tax forms for self employed S. Tax forms for self employed -People's Republic of China treaty dated April 30, 1984. Tax forms for self employed Mr. Tax forms for self employed Yu should submit Form W-9 and the required statement to the payor. Tax forms for self employed Reporting Treaty Benefits Claimed If you claim treaty benefits that override or modify any provision of the Internal Revenue Code, and by claiming these benefits your tax is, or might be, reduced, you must attach a fully completed Form 8833 to your tax return. Tax forms for self employed See below, for the situations where you are not required to file Form 8833. Tax forms for self employed You must file a U. Tax forms for self employed S. Tax forms for self employed tax return and Form 8833 if you claim the following treaty benefits. Tax forms for self employed You claim a reduction or modification in the taxation of gain or loss from the disposition of a U. Tax forms for self employed S. Tax forms for self employed real property interest based on a treaty. Tax forms for self employed You claim a credit for a specific foreign tax for which foreign tax credit would not be allowed by the Internal Revenue Code. Tax forms for self employed You receive payments or income items totaling more than $100,000 and you determine your country of residence under a treaty and not under the rules for residency discussed in chapter 1. Tax forms for self employed These are the more common situations for which Form 8833 is required. Tax forms for self employed Exceptions. Tax forms for self employed   You do not have to file Form 8833 for any of the following situations. Tax forms for self employed You claim a reduced rate of withholding tax under a treaty on interest, dividends, rent, royalties, or other fixed or determinable annual or periodic income ordinarily subject to the 30% rate. Tax forms for self employed You claim a treaty reduces or modifies the taxation of income from dependent personal services, pensions, annuities, social security and other public pensions, or income of artists, athletes, students, trainees, or teachers. Tax forms for self employed This includes taxable scholarship and fellowship grants. Tax forms for self employed You claim a reduction or modification of taxation of income under an International Social Security Agreement or a Diplomatic or Consular Agreement. Tax forms for self employed You are a partner in a partnership or a beneficiary of an estate or trust and the partnership, estate, or trust reports the required information on its return. Tax forms for self employed The payments or items of income that are otherwise required to be disclosed total no more than $10,000. Tax forms for self employed You are claiming treaty benefits for amounts that are: Reported to you on Form 1042-S and Received by you: As a related party from a reporting corporation within the meaning of Internal Revenue Code section 6038A (relating to information returns on Form 5472 filed by U. Tax forms for self employed S. Tax forms for self employed corporations that are 25-percent owned by a foreign person), or As a beneficial owner that is a direct account holder of a U. Tax forms for self employed S. Tax forms for self employed financial institution or qualified intermediary, or a direct partner, beneficiary, or owner of a withholding foreign partnership or trust, from that U. Tax forms for self employed S. Tax forms for self employed financial institution, qualified intermediary, or withholding foreign partnership or trust. Tax forms for self employed The exception described in (6) above does not apply to any amounts for which a treaty-based return disclosure is specifically required by the Form 8833 instructions. Tax forms for self employed Penalty for failure to provide required information on Form 8833. Tax forms for self employed   If you are required to report the treaty benefits but do not, you may be subject to a penalty of $1,000 for each failure. Tax forms for self employed Additional information. Tax forms for self employed   For additional information, see section 301. Tax forms for self employed 6114-1(c) of the Income Tax Regulations. Tax forms for self employed Table 9-1. Tax forms for self employed Table of Tax Treaties (Updated through December 31, 2013) Country Official Text  Symbol1 General  Effective Date Citation Applicable Treasury Explanations  or Treasury Decision (T. Tax forms for self employed D. Tax forms for self employed ) Australia TIAS 10773 Dec. Tax forms for self employed 1, 1983 1986-2 C. Tax forms for self employed B. Tax forms for self employed 220 1986-2 C. Tax forms for self employed B. Tax forms for self employed 246 Protocol TIAS Jan. Tax forms for self employed 1, 2004     Austria TIAS Jan. Tax forms for self employed 1, 1999     Bangladesh TIAS Jan. Tax forms for self employed 1, 2007     Barbados TIAS 11090 Jan. Tax forms for self employed 1, 1984 1991-2 C. Tax forms for self employed B. Tax forms for self employed 436 1991-2 C. Tax forms for self employed B. Tax forms for self employed 466 Protocol TIAS Jan. Tax forms for self employed 1, 1994     Protocol TIAS Jan. Tax forms for self employed 1, 2005     Belgium TIAS Jan. Tax forms for self employed 1, 2008     Bulgaria TIAS Jan. Tax forms for self employed 1, 2009     Canada2 TIAS 11087 Jan. Tax forms for self employed 1, 1985 1986-2 C. Tax forms for self employed B. Tax forms for self employed 258 1987-2 C. Tax forms for self employed B. Tax forms for self employed 298 Protocol TIAS Jan. Tax forms for self employed 1, 1996     Protocol TIAS Dec. Tax forms for self employed 16, 1997     Protocol TIAS Jan. Tax forms for self employed 1, 2009     China, People's Republic of TIAS 12065 Jan. Tax forms for self employed 1, 1987 1988-1 C. Tax forms for self employed B. Tax forms for self employed 414 1988-1 C. Tax forms for self employed B. Tax forms for self employed 447 Commonwealth of Independent States3 TIAS 8225 Jan. Tax forms for self employed 1, 1976 1976-2 C. Tax forms for self employed B. Tax forms for self employed 463 1976-2 C. Tax forms for self employed B. Tax forms for self employed 475 Cyprus TIAS 10965 Jan. Tax forms for self employed 1, 1986 1989-2 C. Tax forms for self employed B. Tax forms for self employed 280 1989-2 C. Tax forms for self employed B. Tax forms for self employed 314 Czech Republic TIAS Jan. Tax forms for self employed 1, 1993     Denmark TIAS Jan. Tax forms for self employed 1, 2001     Protocol TIAS Jan. Tax forms for self employed 1, 2008     Egypt TIAS 10149 Jan. Tax forms for self employed 1, 1982 1982-1 C. Tax forms for self employed B. Tax forms for self employed 219 1982-1 C. Tax forms for self employed B. Tax forms for self employed 243 Estonia TIAS Jan. Tax forms for self employed 1, 2000     Finland TIAS 12101 Jan. Tax forms for self employed 1, 1991     Protocol TIAS Jan. Tax forms for self employed 1, 2008     France TIAS Jan. Tax forms for self employed 1, 1996     Protocol TIAS Jan. Tax forms for self employed 1, 2007     Protocol TIAS Jan. Tax forms for self employed 1, 2010     Germany TIAS Jan. Tax forms for self employed 1, 1990     Protocol TIAS Jan. Tax forms for self employed 1, 2008     Greece TIAS 2902 Jan. Tax forms for self employed 1, 1953 1958-2 C. Tax forms for self employed B. Tax forms for self employed 1054 T. Tax forms for self employed D. Tax forms for self employed 6109, 1954-2 C. Tax forms for self employed B. Tax forms for self employed 638 Hungary TIAS 9560 Jan. Tax forms for self employed 1, 1980 1980-1 C. Tax forms for self employed B. Tax forms for self employed 333 1980-1 C. Tax forms for self employed B. Tax forms for self employed 354 Iceland TIAS Jan. Tax forms for self employed 1, 2009     India TIAS Jan. Tax forms for self employed 1, 1991     Indonesia TIAS 11593 Jan. Tax forms for self employed 1, 1990     Ireland TIAS Jan. Tax forms for self employed 1, 1998     Israel TIAS Jan. Tax forms for self employed 1, 1995     Italy TIAS Jan. Tax forms for self employed 1, 2010     Jamaica TIAS 10207 Jan. Tax forms for self employed 1, 1982 1982-1 C. Tax forms for self employed B. Tax forms for self employed 257 1982-1 C. Tax forms for self employed B. Tax forms for self employed 291 Japan TIAS Jan. Tax forms for self employed 1, 2005     Kazakhstan TIAS Jan. Tax forms for self employed 1, 1996     Korea, South TIAS 9506 Jan. Tax forms for self employed 1, 1980 1979-2 C. Tax forms for self employed B. Tax forms for self employed 435 1979-2 C. Tax forms for self employed B. Tax forms for self employed 458 Latvia TIAS Jan. Tax forms for self employed 1, 2000     Lithuania TIAS Jan. Tax forms for self employed 1, 2000     Luxembourg TIAS Jan. Tax forms for self employed 1, 2001     Malta TIAS Jan. Tax forms for self employed 1, 2011     Mexico TIAS Jan. Tax forms for self employed 1, 1994 1994-2 C. Tax forms for self employed B. Tax forms for self employed 424 1994-2 C. Tax forms for self employed B. Tax forms for self employed 489 Protocol TIAS Oct. Tax forms for self employed 26, 1995     Protocol TIAS Jan. Tax forms for self employed 1, 2004     Morocco TIAS 10195 Jan. Tax forms for self employed 1, 1981 1982-2 C. Tax forms for self employed B. Tax forms for self employed 405 1982-2 C. Tax forms for self employed B. Tax forms for self employed 427 Netherlands TIAS Jan. Tax forms for self employed 1, 1994     Protocol TIAS Jan. Tax forms for self employed 1, 2005     New Zealand TIAS 10772 Nov. Tax forms for self employed 2, 1983 1990-2 C. Tax forms for self employed B. Tax forms for self employed 274 1990-2 C. Tax forms for self employed B. Tax forms for self employed 303 Protocol TIAS Jan. Tax forms for self employed 1, 2011     Norway TIAS 7474 Jan. Tax forms for self employed 1, 1971 1973-1 C. Tax forms for self employed B. Tax forms for self employed 669 1973-1 C. Tax forms for self employed B. Tax forms for self employed 693 Protocol TIAS 10205 Jan. Tax forms for self employed 1, 1982 1982-2 C. Tax forms for self employed B. Tax forms for self employed 440 1982-2 C. Tax forms for self employed B. Tax forms for self employed 454 Pakistan TIAS 4232 Jan. Tax forms for self employed 1, 1959 1960-2 C. Tax forms for self employed B. Tax forms for self employed 646 T. Tax forms for self employed D. Tax forms for self employed 6431, 1960-1 C. Tax forms for self employed B. Tax forms for self employed 755 Philippines TIAS 10417 Jan. Tax forms for self employed 1, 1983 1984-2 C. Tax forms for self employed B. Tax forms for self employed 384 1984-2 C. Tax forms for self employed B. Tax forms for self employed 412 Poland TIAS 8486 Jan. Tax forms for self employed 1, 1974 1977-1 C. Tax forms for self employed B. Tax forms for self employed 416 1977-1 C. Tax forms for self employed B. Tax forms for self employed 427 Portugal TIAS Jan. Tax forms for self employed 1, 1996     Romania TIAS 8228 Jan. Tax forms for self employed 1, 1974 1976-2 C. Tax forms for self employed B. Tax forms for self employed 492 1976-2 C. Tax forms for self employed B. Tax forms for self employed 504 Russia TIAS Jan. Tax forms for self employed 1, 1994     Slovak Republic TIAS Jan. Tax forms for self employed 1, 1993     Slovenia TIAS Jan. Tax forms for self employed 1, 2002     South Africa TIAS Jan. Tax forms for self employed 1, 1998     Spain TIAS Jan. Tax forms for self employed 1, 1991     Sri Lanka TIAS Jan. Tax forms for self employed 1, 2004     Sweden TIAS Jan. Tax forms for self employed 1, 1996     Protocol TIAS Jan. Tax forms for self employed 1, 2007     Switzerland TIAS Jan. Tax forms for self employed 1, 1998     Thailand TIAS Jan. Tax forms for self employed 1, 1998     Trinidad and Tobago TIAS 7047 Jan. Tax forms for self employed 1, 1970 1971-2 C. Tax forms for self employed B. Tax forms for self employed 479   Tunisia TIAS Jan. Tax forms for self employed 1, 1990     Turkey TIAS Jan. Tax forms for self employed 1, 1998     Ukraine TIAS Jan. Tax forms for self employed 1, 2001     United Kingdom TIAS Jan. Tax forms for self employed 1, 2004     Venezuela TIAS Jan. Tax forms for self employed 1, 2000     1(TIAS) Treaties and Other International Act Series 2Information on the treaty can be found in Publication 597, Information on the United States-Canada Income Tax Treaty. Tax forms for self employed 3The U. Tax forms for self employed S. Tax forms for self employed -U. Tax forms for self employed S. Tax forms for self employed S. Tax forms for self employed R. Tax forms for self employed income tax treaty applies to the countries of Armenia, Azerbaijan, Belarus, Georgia, Kyrgyzstan, Moldova, Tajikistan, Turkmenistan, and Uzbekistan. Tax forms for self employed Prev  Up  Next   Home   More Online Publications
Print - Click this link to Print this page

IRS - Taxpayer Compliance Research

Return to Tax Stats home page


The IRS seeks to help taxpayers comply with their tax obligations voluntarily and timely. The articles and publications on this page contain research related to taxpayer compliance. Compliance measurement research, also known as the tax gap, examines how much tax is not paid voluntarily and timely. Another set of research looks at the causes of taxpayer compliance.

All files on this page are available in Adobe® PDF format, which requires the free Adobe Acrobat® reader to view and print the file.


Tax Gap

Federal Tax Compliance Research: Individual Income Tax Gap Estimates for 1985, 1988, and 1992

Author:

IRS, Compliance Research

Publication date: April 1996, revised
Written for:

Publication 1415

Federal Tax Compliance Research: Gross and Net Employment Tax Gap Estimates for 1984-1997

Author:

IRS, Research Division

Publication date: October 1993, revised
Written for: Publication 1415-E

Income Tax Compliance Research: Net Tax Gap and Remittance Gap Estimates

Author:

IRS Research Division

Publication date: April 1990, revised
Written for:

Publication 1415


Compliance Analysis

Statistical Analysis of Compliance Using the NRP Data: Detection Controlled Models

Author:

Jonathan Feinstein
Yale University

Publication date: June 2004
Written for: 2004 IRS Research Conference
       
Trends as Changes in Variance: The Case of Tax Noncompliance
Author: Kim M. Bloomquist
IRS
Publication date: June 2003
Written for: 2003 IRS Research Conference
                                                   
IRS's Comprehensive Approach to Compliance Measurement
Authors: Robert E. Brown, IRS, National Research Program,
Mark J. Mazur, IRS, Research, Analysis, and Statistics
Publication date: June 2003
Written for: 2003 National Tax Association Spring Symposium
                                                  
Developing an Econometric Model for Measuring Tax Noncompliance Using Operational Audit Data
Authors: Brian Erard, B. Erard and Associates,
Chih-Chin Ho, IRS
Publication date: August 2002
Written for: 2002 American Statistical Association Conference
                                                                 
Compliance Estimates for Earned Income Tax Credit Claimed on 1999 Returns
Author: IRS
Publication date: June 2002
Written for: 2002 IRS Research Conference
                                                  
Compliance Measurement and Workload Selection with Operational Audit Data
Author: Brian Erard, B. Erard and Associates
Publication date: June 2002
Written for: 2002 IRS Research Conference
                                  
Trends in Book-Tax Income and Balance Sheet Differences
Authors:

Lillian Mills and Kaye Newberry, University of Arizona,
William B. Trautman, IRS, Large and Mid-Size Business Division

Publication date: June 2002
Written for: 2002 IRS Research Conference
                                        
Nonfiler Profiles, Fiscal Year 1993: A Focus on Repeaters
Author: Laura R. Rosage
IRS
Publication date: 1996
Written for: SOI Bulletin, Summer Issue
                                                


Determinants of Taxpayer Compliance

Audit Information Dissemination, Taxpayer Communication, and Compliance: An Experimental Approach
Authors:

James Alm, Georgia State University,
Betty Jackson, University of Colorado at Boulder,
Michael McKee, University of Tennessee at Knoxville

Publication date: June 2004 
Written for: 2004 IRS Research Conference 
    
                          
Criminal Investigation Enforcement Activities and Taxpayer Noncompliance
Author:

Jeffrey Dubin
California Institute of Technology

Publication date: June 2004
Written for: 2004 IRS Research Conference
                                                   
Tax Evasion, Income Inequality and Opportunity Costs of Compliance
Author: Kim M. Bloomquist,
IRS, Office of Research
Publication date: November 2003
Written for: 2003 National Tax Association Annual Conference
                                                  
Economic and Behavioral Determinants of Tax Compliance: Evidence from the 1997 Arkansas Tax Penalty Amnesty Program
Authors: Christina M. Ritsema, Hope College,
Deborah W. Thomas and Gary D. Ferrier, University of Arkansas
Publication date: June 2003
Written for: 2003 IRS Research Conference
                                                                 
The Impact of the IRS on Voluntary Tax Compliance: Preliminary Empirical Results
Author: Alan H. Plumley, Technical Advisor,
IRS, Office of Research
Publication date: November 2002
Written for: 2002 National Tax Association Conference
                                                  
The Determinants of Individual Income Tax Compliance: Estimating the Impacts of Tax Policy, Enforcement and IRS Responsiveness
Author: Alan H. Plumley, Technical Advisor,
IRS, Office of Research
Publication date: November 1996, revised
Written for: IRS Publication 1916



 

 

 

  

Return to Tax Stats home page

Page Last Reviewed or Updated: 12-Mar-2014

The Tax Forms For Self Employed

Tax forms for self employed Publication 3920 - Introductory Material Table of Contents Introduction Useful Items - You may want to see: Introduction This publication explains some of the provisions of the Victims of Terrorism Tax Relief Act of 2001. Tax forms for self employed Under this Act, the federal income tax liability of those killed in the following attacks is forgiven for certain tax years. Tax forms for self employed The April 19, 1995, attack on the Alfred P. Tax forms for self employed Murrah Federal Building (Oklahoma City attack). Tax forms for self employed The September 11, 2001, attacks on the World Trade Center, the Pentagon, and United Airlines Flight 93 in Somerset County, Pennsylvania (September 11 attacks). Tax forms for self employed Terrorist attacks involving anthrax occurring after September 10, 2001, and before January 1, 2002 (anthrax attacks). Tax forms for self employed The Act also provides other types of relief. Tax forms for self employed For example, it provides that the following amounts are not included in income. Tax forms for self employed Payments from the September 11th Victim Compensation Fund of 2001. Tax forms for self employed Qualified disaster relief payments made after September 10, 2001, to cover personal, family, living, or funeral expenses incurred because of a terrorist attack. Tax forms for self employed Certain disability payments received in tax years ending after September 10, 2001, for injuries sustained in a terrorist attack. Tax forms for self employed Death benefits paid by an employer to the survivor of an employee if the benefits are paid because the employee died as a result of a terrorist attack. Tax forms for self employed Debt cancellations made after September 10, 2001, and before January 1, 2002, because an individual died as a result of the September 11 attacks or anthrax attacks. Tax forms for self employed Worksheet A. Tax forms for self employed Figuring the Tax To Be Forgiven (For Decedents Who Filed a Return as Single, Married Filing Separately, Head of Household, or Qualifying Widow(er))         (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for tax forgiveness. Tax forms for self employed 1       2 Enter the total tax from the decedent's income tax return. Tax forms for self employed See Table 1 on page 5 for the line number for years before 2002. Tax forms for self employed 2       3 Enter the following taxes, if any, shown on the decedent's income tax return. Tax forms for self employed (These taxes are not eligible for forgiveness. Tax forms for self employed )           a Self-employment tax. Tax forms for self employed 3a         b Social security and Medicare tax on tip income not reported to employer. Tax forms for self employed 3b         c Tax on excess contributions to IRAs, Coverdell education savings accounts (formerly Ed IRAs), or Archer MSAs (formerly medical savings accounts). Tax forms for self employed 3c         d Tax on excess accumulation in qualified retirement plans. Tax forms for self employed 3d         e Household employment taxes. Tax forms for self employed 3e         f Uncollected social security and Medicare or RRTA tax on tips or group-term life insurance. Tax forms for self employed 3f         g Tax on golden parachute payments. Tax forms for self employed 3g       4 Add lines 3a through 3g. Tax forms for self employed 4       5 Tax to be forgiven. Tax forms for self employed Subtract line 4 from line 2. Tax forms for self employed 5       Note. Tax forms for self employed If the total of columns (A), (B), and (C) of line 5 (including any amounts shown on line 15 of Worksheet B) is less than $10,000, also complete Worksheet C. Tax forms for self employed Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. Tax forms for self employed If filing Form 1040X for an eligible year, enter the amount from line 5 above on Form 1040X in column B of line 10 as a decrease in tax. Tax forms for self employed The IRS will determine the amount to be refunded. Tax forms for self employed Worksheet A. Tax forms for self employed Figuring the Tax To Be Forgiven (For Decedents Who Filed a Return as Single, Married Filing Separately, Head of Household, or Qualifying Widow(er))         (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for tax forgiveness. Tax forms for self employed 1       2 Enter the total tax from the decedent's income tax return. Tax forms for self employed See Table 1 on page 5 for the line number for years before 2002. Tax forms for self employed 2       3 Enter the following taxes, if any, shown on the decedent's income tax return. Tax forms for self employed (These taxes are not eligible for forgiveness. Tax forms for self employed )           a Self-employment tax. Tax forms for self employed 3a         b Social security and Medicare tax on tip income not reported to employer. Tax forms for self employed 3b         c Tax on excess contributions to IRAs, Coverdell education savings accounts (formerly Ed IRAs), or Archer MSAs (formerly medical savings accounts). Tax forms for self employed 3c         d Tax on excess accumulation in qualified retirement plans. Tax forms for self employed 3d         e Household employment taxes. Tax forms for self employed 3e         f Uncollected social security and Medicare or RRTA tax on tips or group-term life insurance. Tax forms for self employed 3f         g Tax on golden parachute payments. Tax forms for self employed 3g       4 Add lines 3a through 3g. Tax forms for self employed 4       5 Tax to be forgiven. Tax forms for self employed Subtract line 4 from line 2. Tax forms for self employed 5       Note. Tax forms for self employed If the total of columns (A), (B), and (C) of line 5 (including any amounts shown on line 15 of Worksheet B) is less than $10,000, also complete Worksheet C. Tax forms for self employed Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. Tax forms for self employed If filing Form 1040X for an eligible year, enter the amount from line 5 above on Form 1040X in column B of line 10 as a decrease in tax. Tax forms for self employed The IRS will determine the amount to be refunded. Tax forms for self employed Useful Items - You may want to see: Publication 547 Casualties, Disasters, and Thefts 559 Survivors, Executors, and Administrators Form (and Instructions) 706 United States Estate (and Generation- Skipping Transfer) Tax Return 1040 U. Tax forms for self employed S. Tax forms for self employed Individual Income Tax Return 1040NR U. Tax forms for self employed S. Tax forms for self employed Nonresident Alien Income Tax Return 1040X Amended U. Tax forms for self employed S. Tax forms for self employed Individual Income Tax Return 1041 U. Tax forms for self employed S. Tax forms for self employed Income Tax Return for Estates and Trusts 1310 Statement of Person Claiming Refund Due a Deceased Taxpayer 4506 Request for Copy or Transcript of Tax Form Prev  Up  Next   Home   More Online Publications