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Who Has Free State Tax Filing

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Who Has Free State Tax Filing

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

Read below to locate information and resources for disabled consumers. You can also visit Disability.gov to find resources in your community.


Organizations that Provide Services to Consumers with Disabilities

The National Council on Disability (NCD) is an independent federal agency that makes recommendations to the President and Congress to improve the quality of life for Americans with disabilities and their families. The NCD works to empower individuals with disabilities and to promote equal opportunity

The National Disability Rights Network (NDRN) provides legally based advocacy services for people with disabilities in the U.S.

The U.S. Department of Education's Office of Special Education and Rehabilitative Services (OSERS) provides training and information to parents of disabled children and to people who work with them.

The U.S. Department of Housing and Urban Development's (HUD) Office of Fair Housing and Equal Opportunity offers resources and answers questions about the housing rights of people with disabilities, and the responsibilities of housing providers and building and design professionals according to the federal law.

National Library Service for the Blind and Physically Handicapped (NLS) administers a free loan service of recorded and Braille books and magazines, music scores in Braille and large print, plus specially designed playback equipment. Service is also extended to eligible American citizens residing abroad. While NLS administers the program, direct service is provided through a national network of cooperating libraries.

Services and Resources for Consumers with Disabilities

Relay Services. Telecommunications relay services link telephone conversations between individuals who use standard voice telephones and those who use text telephones (TTYs). Calls can be made from either type of telephone to the other type through the relay service.

Local Relay Services. States provide relay services for local and long distance calls. Please consult your local telephone directory for information on the use, fees (if any), services, and dialing instructions for that area.

Federal Relay Service. The FRS, a program of the U.S. General Services Administration (GSA), provides access to TTY users who wish to conduct official business nationwide with and within the federal government. The toll-free number is 1-800-377-8642. For more information on relay communications or to obtain a brochure on using the FRS, please call toll-free 1-800-877-0996.

Other Services. Consumers who are deaf or hard of hearing, or who have a speech impairment, and use a TTY may receive operator and directory assistance for calls by calling toll-free 1-800-855-1155. Check the introductory pages of your local telephone directory for additional TTY services.

The Who Has Free State Tax Filing

Who has free state tax filing 30. Who has free state tax filing   Cómo Calcular los Impuestos Table of Contents Introduction Cómo Calcular los Impuestos Impuesto Mínimo Alternativo (AMT) Impuestos Calculados por el IRS Cómo Presentar la Declaración Introduction Una vez que haya calculado los ingresos y deducciones según se explica en las Partes Uno a Cinco, calcule los impuestos. Who has free state tax filing Este capítulo trata sobre los temas siguientes: Los pasos a seguir para calcular los impuestos, Un impuesto adicional que podría verse obligado a pagar, el cual se denomina “impuesto mínimo alternativo” (AMT, por sus siglas en inglés) y Las condiciones que tiene que cumplir si desea que el IRS le calcule los impuestos. Who has free state tax filing Cómo Calcular los Impuestos El impuesto sobre los ingresos se basa en los ingresos tributables. Who has free state tax filing Después de haber calculado el impuesto sobre los ingresos y el impuesto mínimo alternativo, si lo hubiera, reste los créditos tributarios y sume cualquier otro impuesto adeudado. Who has free state tax filing El resultado es el total de los impuestos. Who has free state tax filing Compare el total de los impuestos con el total de los pagos que ha efectuado para saber si tiene derecho a un reembolso o si tiene que efectuar un pago. Who has free state tax filing Esta sección expone los puntos generales para calcular el impuesto. Who has free state tax filing Puede encontrar instrucciones detalladas en las Instrucciones de los Formularios 1040EZ, 1040A y 1040. Who has free state tax filing Si no está seguro de qué formulario tributario debe presentar, vea ¿Qué Formulario Debo Usar? , en el capítulo 1. Who has free state tax filing Impuestos. Who has free state tax filing   La mayor parte de los contribuyentes utiliza la Tabla de Impuestos o la Hoja de Trabajo para el Cálculo del Impuesto para calcular el impuesto sobre el ingreso. Who has free state tax filing No obstante, existen métodos especiales si los ingresos incluyen cualquiera de los siguientes puntos: Una ganancia neta de capital. Who has free state tax filing (Vea el capítulo 16). Who has free state tax filing Dividendos calificados gravados a la misma tasa que una ganancia neta de capital. Who has free state tax filing (Vea los capítulos 8 y 16). Who has free state tax filing Distribuciones de suma global. Who has free state tax filing (Vea el capítulo 10). Who has free state tax filing Ingresos procedentes de la agricultura o pesca. Who has free state tax filing (Vea el Anexo J del Formulario 1040, Income Averaging for Farmers and Fishermen (Cómo calcular el promedio de ingresos para los agricultores y pescadores), en inglés. Who has free state tax filing Ingresos de inversiones de más de $2,000 para determinados hijos. Who has free state tax filing (Vea el capítulo 31). Who has free state tax filing Elección del padre o de la madre de declarar los intereses y dividendos de un hijo. Who has free state tax filing (Vea el capítulo 31). Who has free state tax filing Exclusión de ingresos devengados en el extranjero o exclusión por concepto de vivienda en el extranjero. Who has free state tax filing (Vea el Formulario 2555, Foreign Earned Income (Ingresos devengados en el extranjero) o el Formulario 2555-EZ, Foreign Earned Income Exclusion (Exclusión de ingresos devengados en el extranjero) y el Foreign Earned Income Tax Worksheet (Hoja de trabajo para los impuestos sobre ingresos devengados en el extranjero) de las Instrucciones del Formulario 1040), todos en inglés. Who has free state tax filing Créditos. Who has free state tax filing   Luego de haber calculado el impuesto sobre los ingresos y todo impuesto mínimo alternativo (explicado más adelante), verifique si tiene derecho a algún crédito tributario. Who has free state tax filing Puede encontrar información para saber si tiene derecho a estos créditos tributarios en los capítulos 32 al 37 y en las instrucciones de los formularios de impuestos. Who has free state tax filing La tabla a continuación muestra los créditos que tal vez pueda restar del impuesto y le indica en dónde puede encontrar más información sobre cada crédito. Who has free state tax filing CRÉDITOS Para información sobre: Vea el   capítulo: Adopción 37 Vehículo motorizado alternativo 37 Propiedad para reabastecimiento de vehículos con combustible alternativo 37 Cuidado de menores y dependientes 32 Crédito tributario por hijos 34 Crédito para titulares de bonos de crédito tributario 37 Estudios 35 Ancianos o personas incapacitadas 33 Crédito por vehículos eléctricos 37 Impuestos del extranjero 37 Intereses hipotecarios 37 Impuesto mínimo de años anteriores 37 Energía residencial 37 Aportaciones a arreglos de ahorros para la jubilación 37   Hay algunos créditos (como el crédito por ingreso del trabajo) que no aparecen en la lista porque se consideran pagos. Who has free state tax filing Vea Pagos , más adelante. Who has free state tax filing   Existen otros créditos no abordados en esta publicación. Who has free state tax filing Éstos abarcan los siguientes créditos: Crédito general para negocios, el cual se compone de distintos créditos relacionados con los negocios. Who has free state tax filing Éstos suelen declararse en el Formulario 3800, General Business Credit (Crédito general para negocios) y se explican en el capítulo 4 de la Publicación 334, Tax Guide for Small Business (Guía tributaria para pequeños negocios), ambos en inglés. Who has free state tax filing Crédito por producción de electricidad renovable, carbón refinado y carbón de yacimientos en tierras pertenecientes a indios para electricidad y carbón refinado producidos en instalaciones puestas en funcionamiento después del 22 de octubre de 2004 (después del 2 de octubre de 2008, para la electricidad producida mediante la energía hidrocinética renovable y la energía marina renovable) y carbón de yacimientos en tierras pertenecientes a indios producido en instalaciones puestas en funcionamiento después del 8 de agosto de 2005. Who has free state tax filing Vea la Parte II del Formulario 8835, Renewable Electricity, Refined Coal, and Indian Coal Production Credit (Crédito por producción de electricidad renovable, carbón refinado y carbón de yacimientos en tierras pertenecientes a indios), en inglés. Who has free state tax filing Crédito de oportunidad laboral. Who has free state tax filing Vea el Formulario 5884, Work Opportunity Credit (Crédito de oportunidad laboral), en inglés. Who has free state tax filing Crédito por impuestos del Seguro Social y Medicare del empleador pagados sobre ciertas propinas del empleado. Who has free state tax filing Vea el Formulario 8846, Credit for Employer Social Security and Medicare Taxes Paid on Certain Employee Tips (Crédito por impuestos del Seguro Social y del Medicare pagados por el empleador sobre ciertas propinas del empleado), en inglés. Who has free state tax filing Otros impuestos. Who has free state tax filing   Después de haber restado los créditos tributarios, determine si tiene que pagar impuestos adicionales. Who has free state tax filing Este capítulo no explica dichos impuestos adicionales. Who has free state tax filing Esa información aparece en otros capítulos de esta publicación y en las instrucciones de los formularios. Who has free state tax filing Consulte la tabla siguiente para ver otros impuestos que tal vez necesite sumar al impuesto sobre los ingresos. Who has free state tax filing OTROS IMPUESTOS Para información sobre: Vea el   capítulo: Impuestos adicionales sobre planes de jubilación y arreglos IRA calificados 10, 17 Impuestos sobre el empleo de empleados domésticos 32 Recuperación de un crédito para estudios 35 Impuesto del Seguro Social y Medicare sobre el salario 5 Impuesto del Seguro Social y Medicare sobre las propinas 6 Impuestos no retenidos del Seguro Social y Medicare sobre propinas 6   Usted quizás podría verse obligado a pagar el impuesto mínimo alternativo (el cual se explica más adelante en este capítulo). Who has free state tax filing   Existen impuestos adicionales que no se explican en esta publicación. Who has free state tax filing Éstos abarcan lo siguiente: Impuesto sobre el trabajo por cuenta propia. Who has free state tax filing Tiene que calcular este impuesto si cualquiera de las dos condiciones siguientes le corresponde (o a su cónyuge, si usted presenta una declaración conjunta). Who has free state tax filing Tiene ganancias netas provenientes del trabajo por cuenta propia de $400 o más, salvo ingresos de un empleado de una iglesia. Who has free state tax filing El término “ganancias netas provenientes del trabajo por cuenta propia” puede incluir determinada remuneración que no recibió como empleado y otras cantidades detalladas en el Formulario 1099-MISC, Miscellaneous Income (Ingresos misceláneos), en inglés. Who has free state tax filing Si recibió el Formulario 1099-MISC, vea las Instructions for Recipient (Instrucciones para el destinatario), al dorso del mismo. Who has free state tax filing Asimismo, vea las instrucciones del Anexo SE del Formulario 1040, Self-Employment Tax (Impuesto sobre el trabajo por cuenta propia) y la Publicación 334, Tax Guide for Small Business (Guía tributaria para pequeños negocios), ambas en inglés. Who has free state tax filing Recibió ingresos de $108. Who has free state tax filing 28 o más como empleado de una iglesia. Who has free state tax filing Impuesto Adicional del Medicare. Who has free state tax filing Comenzando en el año 2013, usted quizás podría estar sujeto a un Impuesto Adicional del Medicare de 0. Who has free state tax filing 9%, que se le aplica a los salarios sujetos al impuesto Medicare, la remuneración recibida conforme a la Railroad Retirement Act (Ley de Jubilación Ferroviaria) y el ingreso sobre el trabajo por cuenta propia que esté sobre cierta cantidad según su estado civil para efectos de la declaración. Who has free state tax filing Si desea más información, vea las instrucciones para la línea 60 del Formulario 1040 y las Instrucciones para el Formulario 8959, ambas disponibles en inglés. Who has free state tax filing Impuesto sobre los ingresos netos de inversión (NIIT, por sus siglas en inglés). Who has free state tax filing Comenzando en el año 2013, usted quizás podría estar sujeto al impuesto sobre los ingresos netos de inversión (NIIT, por sus siglas en inglés). Who has free state tax filing El NIIT es un impuesto de 3. Who has free state tax filing 8% sobre la cantidad menor entre el ingreso neto de inversión o la cantidad en exceso de su ingreso bruto ajustado modificado sobre una cantidad límite. Who has free state tax filing Si desea más información, vea las instrucciones para la línea 60 del Formulario 1040 y las Instrucciones para el Formulario 8960, ambas disponibles en inglés. Who has free state tax filing Impuestos sobre recuperaciones. Who has free state tax filing Podría verse obligado a pagar estos impuestos si antes ha reclamado un crédito por inversiones, crédito de vivienda para personas de bajos recursos, crédito por mercados nuevos, crédito por vehículos enchufables con motor de dirección eléctrica que reúnen los requisitos, crédito por vehículo motorizado alternativo, crédito por instalaciones para proveer cuidado de niños provistas por el empleador, crédito por empleo de indios estadounidenses u otros créditos enumerados en las instrucciones para la línea 60 del Formulario 1040. Who has free state tax filing Para información adicional, vea las instrucciones para la línea 60 del Formulario 1040. Who has free state tax filing Impuesto sobre beneficios en exceso de la sección 72(m)(5). Who has free state tax filing Si usted es (o fue) propietario del 5% de un negocio y recibió una distribución superior a los beneficios que se le ofrecen conforme a la fórmula para planes de pensiones o de anualidades calificados, tal vez tenga que pagar este impuesto adicional. Who has free state tax filing Vea Tax on Excess Benefits (Impuesto sobre beneficios en exceso), en el capítulo 4 de la Publicación 560, Retirement Plans for Small Business (Planes de jubilación para pequeños negocios), en inglés. Who has free state tax filing Impuesto del Seguro Social y Medicare sobre el seguro de vida colectivo a término fijo que no fue recaudado. Who has free state tax filing Si su antiguo empleador proveyó más de $50,000 en cobertura de seguro de vida colectivo a término fijo, usted tiene que pagar la parte correspondiente al empleado de los impuestos del Seguro Social y Medicare sobre esas primas. Who has free state tax filing La cantidad debe aparecer en el recuadro 12 del Formulario W-2 con los códigos M y N. Who has free state tax filing Impuestos sobre pagos de contrato blindado. Who has free state tax filing Este impuesto le corresponde si recibió un “pago de contrato blindado en exceso” ( “excess parachute payment” o EPP, por sus siglas en inglés) debido a un cambio de propietario o administración de la empresa. Who has free state tax filing La cantidad de este impuesto debe estar indicada en el recuadro 12 del Formulario W-2 con el código K. Who has free state tax filing Vea las instrucciones para la línea 60 del Formulario 1040. Who has free state tax filing Impuestos sobre distribuciones acumuladas de fideicomisos. Who has free state tax filing Esto le corresponde si es el beneficiario de un fideicomiso que haya acumulado ingresos, en vez de haberlos distribuido a intervalos regulares. Who has free state tax filing Vea el Formulario 4970, Tax on Accumulation Distribution of Trusts (Impuestos sobre distribuciones acumuladas de fideicomisos), y sus instrucciones, en inglés. Who has free state tax filing Impuestos adicionales sobre las cuentas HSA o MSA. Who has free state tax filing Puede que tenga que pagar impuestos adicionales si las cantidades que se han aportado a su cuenta de ahorros para la salud (HSA, por sus siglas en inglés) o su cuenta de ahorros para gastos médicos (MSA, por sus siglas en inglés) o las cantidades que se han distribuido de éstas no cumplen los requisitos correspondientes a dichas cuentas. Who has free state tax filing Vea la Publicación 969, Health Savings Accounts and Other Tax-Favored Health Plans (Cuentas de ahorros para la salud y otros planes para la salud con beneficios tributarios); el Formulario 8853, Archer MSAs and Long-Term Care Insurance Contracts (Cuentas Archer MSA de ahorros médicos y contratos del seguro de cuidado a largo plazo); Formulario 8889, Health Savings Accounts (HSAs) (Cuentas de ahorros médicos (HSA, por sus siglas en inglés)) y el Formulario 5329, Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts (Impuestos adicionales sobre planes calificados (incluidos los arreglos IRA) y otras cuentas con beneficios tributarios), todos en inglés. Who has free state tax filing Impuestos adicionales en cuentas Coverdell ESA para estudios. Who has free state tax filing Esto es aplicable si las cantidades que se han aportado a su cuenta Coverdell ESA para estudios o que se han distribuido de la misma no satisfacen los requisitos correspondientes a dichas cuentas. Who has free state tax filing Vea la Publicación 970, Tax Benefits for Education (Prestaciones tributarias para estudios) y el Formulario 5329, ambos en inglés. Who has free state tax filing Impuestos adicionales sobre programas de matrícula calificada. Who has free state tax filing Esto corresponde a cantidades distribuidas de programas de matrícula calificada generales pero que no cumplan los requisitos de dichas cuentas. Who has free state tax filing Vea la Publicación 970 y el Formulario 5329, ambos en inglés. Who has free state tax filing Impuestos sobre artículos de uso y consumo gravados sobre remuneraciones de acciones internas de una empresa expatriada. Who has free state tax filing Tal vez adeude un impuesto sobre artículos de uso y consumo del 15% sobre el valor de opciones de acciones no estatutarias y sobre otra remuneración determinada procedente de las acciones, de las cuales usted o un miembro de su familia es dueño, que es de una empresa expatriada o su grupo ampliado de filiales en las que usted fue ejecutivo, directivo o propietario de más del 10%. Who has free state tax filing Para información adicional, vea las instrucciones para la línea 60 del Formulario 1040. Who has free state tax filing Impuestos adicionales sobre ingresos recibidos de un plan de remuneración diferida no calificado que no reúna determinados requisitos adicionales. Who has free state tax filing Estos ingresos tienen que aparecer en el recuadro 12 del Formulario W-2, con el código Z o en el recuadro 15b del Formulario 1099-MISC. Who has free state tax filing Para información adicional, vea las instrucciones para la línea 60 del Formulario 1040. Who has free state tax filing Intereses sobre los impuestos adeudados sobre ingresos de pagos a plazo procedentes de la venta de ciertos terrenos residenciales y multipropiedades. Who has free state tax filing Para información adicional, vea las instrucciones para la línea 60 del Formulario 1040. Who has free state tax filing Intereses sobre los impuestos diferidos sobre ganancias de ciertas ventas a plazos con precio de venta superior a $150,000. Who has free state tax filing Para información adicional, vea las instrucciones para la línea 60 del Formulario 1040. Who has free state tax filing Devolución del crédito tributario para comprador de primera vivienda. Who has free state tax filing Si desea más información, vea el Formulario 5405, Repayment of the First-Time Homebuyer Credit (Devolución del crédito tributario para comprador de primera vivienda) y sus instrucciones, disponibles en inglés. Who has free state tax filing Además, vea las instrucciones para la línea 59b del Formulario 1040, en inglés. Who has free state tax filing Pagos. Who has free state tax filing   Después de calcular el impuesto total, calcule el total de los pagos que ya haya efectuado para el año. Who has free state tax filing Incluya los créditos que se tratan como pagos. Who has free state tax filing Este capítulo no explica dichos pagos ni créditos. Who has free state tax filing Esa información aparece en otros capítulos de esta publicación y en las instrucciones de los formularios. Who has free state tax filing Vea la siguiente tabla para saber qué cantidades se pueden incluir en el total de sus pagos. Who has free state tax filing PAGOS Para información sobre: Vea el   capítulo: Crédito tributario por hijos (adicional) 34 Crédito por ingreso del trabajo 36 Impuestos estimados pagados 4 Impuestos de Seguro Social o impuestos de la jubilación ferroviaria retenidos en exceso 37 Retención del impuesto federal sobre los ingresos 4 Crédito tributario por cobertura del seguro médico 37 Crédito por sociedad inversionista reglamentada 37 Impuesto pagado a través de prórroga 1   Otro crédito que se considera un pago es el crédito por concepto del impuesto federal sobre artículos de uso y consumo pagado sobre combustibles. Who has free state tax filing Este crédito es para personas que hagan uso no tributable de determinados combustibles, tales como diésel y keroseno. Who has free state tax filing Se declara en la línea 70 del Formulario 1040. Who has free state tax filing Vea el Formulario 4136, Credit for Federal Tax Paid on Fuels (Crédito por impuestos federales pagados sobre combustibles), en inglés. Who has free state tax filing Reembolso o saldo adeudado. Who has free state tax filing   Para saber si tiene derecho a recibir un reembolso o si tiene que efectuar algún pago, compare el total de los pagos con el total del impuesto. Who has free state tax filing Si tiene derecho a un reembolso, vea las instrucciones del formulario que presentará para saber cómo puede depositar dicho reembolso directamente en una o más de sus cuentas o para comprar bonos de ahorros de los Estados Unidos en vez de recibir un cheque en papel. Who has free state tax filing Impuesto Mínimo Alternativo (AMT) Esta sección explica brevemente el impuesto adicional que podría verse obligado a pagar. Who has free state tax filing La ley tributaria les da un trato especial a determinados tipos de ingresos y permite deducciones y créditos especiales para algunos tipos de gastos. Who has free state tax filing Los contribuyentes que se vean beneficiados por este trato particular podrían estar obligados a pagar al menos una cantidad mínima de impuestos mediante otro impuesto adicional denominado “impuesto mínimo alternativo” (AMT, por sus siglas en inglés). Who has free state tax filing Tal vez tenga que pagar el impuesto mínimo alternativo si sus ingresos tributables para fines tributarios normales, sumados a determinados ajustes y elementos de preferencia tributaria, superan una determinada cantidad. Who has free state tax filing Vea el Formulario 6251, Alternative Minimum Tax — Individuals (Impuesto mínimo alternativo — personas físicas), en inglés. Who has free state tax filing Ajustes y elementos de preferencia tributaria. Who has free state tax filing   Los ajustes más comunes y elementos de preferencia tributaria abarcan los siguientes casos: Inclusión de exenciones personales, Inclusión de la deducción estándar (si ésta se reclamó), Inclusión de deducciones detalladas por concepto de impuestos estatales y locales, determinados intereses, la mayor parte de las deducciones misceláneas y parte de los gastos médicos, Exclusión de todo reembolso de impuestos estatales y locales que se haya incluido en los ingresos brutos, Cambios en la depreciación acelerada de determinados bienes, La diferencia entre ganancias y pérdidas sobre la venta de bienes declarada para fines tributarios normales y del impuesto mínimo alternativo, Inclusión de determinados ingresos procedentes de opciones de compra de acciones con incentivo, Cambio en ciertas deducciones por pérdidas de actividades pasivas, Inclusión de algún valor de agotamiento que sea superior a la base ajustada de los bienes, Inclusión de una parte de la deducción por ciertos gastos de perforación intangibles e Inclusión de intereses exentos de impuestos sobre determinados bonos de una actividad privada. Who has free state tax filing Información adicional. Who has free state tax filing   Para más información acerca del impuesto mínimo alternativo, vea las Instrucciones para el Formulario 6251, en inglés. Who has free state tax filing Impuestos Calculados por el IRS Si presenta la declaración para el 15 de abril de 2014, puede pedir que el IRS le calcule los impuestos en el Formulario 1040EZ, el Formulario 1040A o el Formulario 1040. Who has free state tax filing Si el IRS le calcula los impuestos y usted pagó demasiado, recibirá un reembolso. Who has free state tax filing Si no pagó lo suficiente, recibirá una factura que indique el saldo adeudado. Who has free state tax filing Para no tener que pagar intereses o una multa por pagos morosos, tiene que pagar la factura dentro de 30 días a partir de la fecha de la factura o para la fecha de vencimiento para la presentación de la declaración, la que ocurra más tarde. Who has free state tax filing El IRS también le calcula el crédito para ancianos o personas incapacitadas además del crédito por ingreso del trabajo. Who has free state tax filing Cuándo el IRS no puede calcularle los impuestos. Who has free state tax filing   El IRS no puede calcularle los impuestos si se da alguna de las siguientes condiciones: Desea que el reembolso se deposite directamente en sus cuentas. Who has free state tax filing Desea que alguna parte del reembolso se aplique al impuesto estimado de 2014. Who has free state tax filing Recibió ingresos para el año de fuentes que no sean salarios, sueldos, propinas, intereses, dividendos, beneficios de Seguro Social sujetos a impuestos, compensación por desempleo, distribuciones de un arreglo IRA, pensiones y anualidades. Who has free state tax filing Su ingreso tributable es $100,000 o más. Who has free state tax filing Detalla las deducciones. Who has free state tax filing Presenta cualquiera de los siguientes formularios: Formulario 2555, Foreign Earned Income (Ingresos devengados en el extranjero), en inglés. Who has free state tax filing Formulario 2555-EZ, Foreign Earned Income Exclusion (Exclusión de ingresos devengados en el extranjero), en inglés. Who has free state tax filing Formulario 4137, Social Security and Medicare Tax on Unreported Tip Income (Impuestos del Seguro Social y Medicare sobre el ingreso de propinas no declaradas), en inglés. Who has free state tax filing Formulario 4970, Tax on Accumulation Distribution of Trusts (Impuesto sobre distribuciones acumuladas de un fideicomiso), en inglés. Who has free state tax filing Formulario 4972, Tax on Lump-Sum Distributions (Impuesto sobre distribuciones de sumas globales), en inglés. Who has free state tax filing Formulario 6198, At-Risk Limitations (Límites sobre el monto en riesgo), en inglés. Who has free state tax filing Formulario 6251, Alternative Minimum Tax—Individuals (Impuesto mínimo alternativo—personas físicas), en inglés. Who has free state tax filing Formulario 8606, Nondeductible IRAs (Arreglos IRA no deducibles), en inglés. Who has free state tax filing Formulario 8615, Tax for Certain Children Who Have Unearned Income (Impuesto para determinados hijos con ingresos no derivados del trabajo), en inglés. Who has free state tax filing Formulario 8814, Parents' Election To Report Child's Interest and Dividends (Decisión de los padres de declarar los intereses y dividendos del hijo), en inglés. Who has free state tax filing Formulario 8839, Qualified Adoption Expenses (Gastos de adopción calificados), en inglés. Who has free state tax filing Formulario 8853, Archer MSAs and Long-Term Care Insurance Contracts (Planes de ahorros para gastos médicos Archer y contratos de seguro para cuidados a largo plazo), en inglés. Who has free state tax filing Formulario 8889, Health Savings Accounts (HSAs) (Cuentas de ahorro para gastos médicos (HSA)), en inglés. Who has free state tax filing Formulario 8919, Uncollected Social Security and Medicare Tax on Wages (Impuestos sobre salarios sujetos al Seguro Social y al Medicare no recaudados), en inglés. Who has free state tax filing Cómo Presentar la Declaración Después de haber completado las líneas del formulario de impuestos que va a presentar, escriba su nombre y dirección. Who has free state tax filing En el espacio provisto, anote su número de Seguro Social. Who has free state tax filing Si es casado, escriba los números de Seguro Social de usted y su cónyuge aun si presenta una declaración por separado. Who has free state tax filing Firme y feche la declaración y escriba su(s) oficio(s). Who has free state tax filing Si presenta una declaración conjunta, usted y su cónyuge tienen que firmarla. Who has free state tax filing En el espacio provisto, anote un número telefónico con su código de área donde ubicarlo durante el día. Who has free state tax filing Esto agilizará la tramitación de su declaración si el IRS tiene una pregunta que puede ser resuelta por teléfono. Who has free state tax filing Si presenta una declaración conjunta de impuestos, anote el número de teléfono donde usted o su cónyuge pueden ser localizados durante el día. Who has free state tax filing Si desea autorizar al IRS para que hable sobre su declaración de impuestos del año 2013 con su amigo, con un miembro de su familia o con cualquier persona que usted elija, marque el recuadro “ Yes ” (Sí) en el área titulada “ Third Party Designee ” (Designación de un tercero) de su declaración de impuestos. Who has free state tax filing También, escriba el nombre del designado, número de teléfono y cualesquier 5 dígitos que el designado elija como su número de identificación personal (PIN, por sus siglas en inglés). Who has free state tax filing Si marca el recuadro “ Yes ” (Sí), usted y su cónyuge, si presentan una declaración conjunta, autoriza(n) a los empleados del IRS a llamar al designado para que éste conteste toda pregunta que surja durante el trámite de su declaración de impuestos. Who has free state tax filing Complete y adjunte a su declaración en papel cualesquier anexo y formulario solicitado en las líneas que usted completó. Who has free state tax filing Adjunte una copia de cada uno de los Formularios W-2 a la declaración en papel. Who has free state tax filing Además, adjunte a su declaración en papel todo Formulario 1099-R recibido que indique retención de impuestos en el recuadro 4. Who has free state tax filing Envíe la declaración al Internal Revenue Service Center (Centro de Servicio del IRS) que corresponda al área donde vive. Who has free state tax filing Una lista de direcciones de Centros de Servicio se halla al final de la publicación y en las instrucciones de su declaración de impuestos. Who has free state tax filing Datos a Incluir en el Formulario 1040EZ Lea las líneas 1 a 8b y llene las líneas que le correspondan. Who has free state tax filing No llene las líneas 9 a 12. Who has free state tax filing Si presenta una declaración conjunta, utilice el espacio a la izquierda de la línea 6 para indicar por separado los ingresos tributables suyos y los de su cónyuge. Who has free state tax filing Pagos. Who has free state tax filing   Anote en la línea 7 todo impuesto federal sobre los ingresos que se le haya retenido. Who has free state tax filing El impuesto federal sobre los ingresos retenido aparece en el recuadro 2 del Formulario W-2 o en el recuadro 4 del Formulario 1099. Who has free state tax filing Crédito por ingreso del trabajo. Who has free state tax filing   Si puede reclamar este crédito, según se explica en el capítulo 36 , el IRS se lo puede calcular. Who has free state tax filing Escriba “EIC” en el espacio a la izquierda de la línea 8a. Who has free state tax filing Anote en la línea 8b la paga no tributable por combate que desee incluir en los ingresos derivados del trabajo. Who has free state tax filing   Si su crédito de cualquier año posterior a 1996 fue reducido o denegado por el IRS, quizás tenga que presentar junto con la declaración el Formulario 8862(SP), Información Para Reclamar el Crédito Por Ingreso del Trabajo Después de Haber Sido Denegado (o el Formulario 8862, Information To Claim Earned Income Credit After Disallowance, en inglés). Who has free state tax filing Para detalles adicionales, vea las Instrucciones para el Formulario 1040EZ, en inglés. Who has free state tax filing Datos a Incluir en el Formulario 1040A Lea las líneas 1 a 27 y llene las líneas que le correspondan. Who has free state tax filing Si presenta una declaración conjunta, utilice el espacio a la izquierda de la línea 27 para indicar por separado los ingresos tributables suyos y los de su cónyuge. Who has free state tax filing No llene la línea 28. Who has free state tax filing Llene las líneas 29 a 33 y 36 a 40 si le corresponden. Who has free state tax filing Sin embargo, no llene las líneas 30 ni 38a si desea que el IRS le calcule los créditos indicados en dichas líneas. Who has free state tax filing Además, escriba toda información adicional que le corresponda en el espacio a la izquierda de la línea 41. Who has free state tax filing No llene las líneas 34, 35 ni 42 a la 46. Who has free state tax filing Pagos. Who has free state tax filing   Anote todo impuesto federal retenido sobre los ingresos que se indique en el recuadro 2 del Formulario W-2 o en el recuadro 4 del Formulario 1099, en la línea 36. Who has free state tax filing Anote en la línea 37 todo pago de impuesto estimado que haya efectuado. Who has free state tax filing Crédito por gastos del cuidado de menores y dependientes. Who has free state tax filing   Si puede reclamar este crédito, según se explica en el capítulo 32 , complete el Formulario 2441, Child and Dependent Care Expenses (Gastos del cuidado de menores y dependientes), en inglés, y adjúntelo a su declaración. Who has free state tax filing Anote la cantidad del crédito en la línea 29. Who has free state tax filing El IRS no le calculará este crédito. Who has free state tax filing Crédito para ancianos o personas incapacitadas. Who has free state tax filing   Si puede reclamar este crédito, según se explica en el capítulo 33 , el IRS le calculará este crédito. Who has free state tax filing Escriba “ CFE ” en el espacio a la izquierda de la línea 30 y adjunte el Anexo R del Formulario 1040, Credit for the Elderly or the Disabled (Crédito para ancianos o personas incapacitadas), en inglés, a su declaración de impuestos en papel. Who has free state tax filing En el Anexo R, marque el recuadro de la Parte I correspondiente a su estado civil para efectos de la declaración y edad. Who has free state tax filing Complete la Parte II y las líneas 11 y 13 de la Parte III, si le corresponden. Who has free state tax filing Crédito por ingreso del trabajo. Who has free state tax filing   Si puede reclamar este crédito, según se explica en el capítulo 36 , el IRS se lo calculará. Who has free state tax filing Anote “EIC” a la izquierda del espacio de la línea 38a. Who has free state tax filing Anote en la línea 38b la paga no tributable por combate que desee incluir en los ingresos derivados del trabajo. Who has free state tax filing   Si tiene un hijo que le da derecho a este crédito, tiene que llenar el Anexo EIC (Formulario 1040 ó 1040A), Earned Income Credit (Crédito por ingreso del trabajo), en inglés, y adjuntarlo a su declaración en papel. Who has free state tax filing Si no provee el número de Seguro Social de su hijo en la línea 2 del Anexo EIC, el crédito será reducido o denegado a menos que el hijo haya nacido y fallecido en el año 2013. Who has free state tax filing   Si su crédito de cualquier año posterior a 1996 fue reducido o denegado por el IRS, tal vez tenga que presentar junto con la declaración el Formulario 8862(SP) (o el Formulario 8862, en inglés). Who has free state tax filing Para detalles adicionales, vea las Instrucciones para el Formulario 1040A. Who has free state tax filing Datos a Incluir en el Formulario 1040 Lea las líneas 1 a 43 y llene las líneas que le correspondan. Who has free state tax filing No llene la línea 44. Who has free state tax filing Si presenta una declaración conjunta, utilice el espacio bajo las palabras “ Adjusted Gross Income ” (Ingresos brutos ajustados), en la primera página de la declaración para indicar por separado los ingresos tributables suyos y los de su cónyuge. Who has free state tax filing Lea las líneas 45 a la 71. Who has free state tax filing Llene las líneas que le correspondan, pero no llene las líneas 54, 61 ni 72. Who has free state tax filing Además, no complete la línea 55 ni las líneas 73 a 77. Who has free state tax filing No llene el recuadro “ c ” de la línea 53 si completa el Anexo R del Formulario 1040A o 1040, ni la línea 64a si desea que el IRS le calcule los créditos indicados en dichas líneas. Who has free state tax filing Pagos. Who has free state tax filing   Anote todo impuesto federal retenido sobre los ingresos que se indique en el recuadro 2 del Formulario W-2 o en el recuadro 4 del Formulario 1099, en la línea 62. Who has free state tax filing Anote en la línea 63 todo pago de impuesto estimado que haya efectuado. Who has free state tax filing Crédito por gastos del cuidado de menores y dependientes. Who has free state tax filing   Si puede reclamar este crédito, según se explica en el capítulo 32 , complete el Formulario 2441, en inglés, y adjúntelo a su declaración en papel. Who has free state tax filing Anote la cantidad del crédito en la línea 48. Who has free state tax filing El IRS no le calculará este crédito. Who has free state tax filing Crédito para ancianos o personas incapacitadas. Who has free state tax filing   Si puede reclamar este crédito, según se explica en el capítulo 33 , el IRS puede calcularle este crédito. Who has free state tax filing Escriba “CFE” al lado de la línea 53 y marque el recuadro “ c ” y adjunte el Anexo R del Formulario 1040A o 1040 a su declaración en papel. Who has free state tax filing En el Anexo R del Formulario 1040A o 1040, marque el recuadro de la Parte I correspondiente a su estado civil para efectos de la declaración y edad. Who has free state tax filing Complete la Parte II y las líneas 11 y 13 de la Parte III, si le corresponden. Who has free state tax filing Crédito por ingreso del trabajo. Who has free state tax filing   Si puede reclamar este crédito, según se explica en el capítulo 36 , el IRS se lo calculará. Who has free state tax filing Anote “EIC” en la línea de puntos al lado de la línea 64a del Formulario 1040. Who has free state tax filing Anote en la línea 64b la paga no tributable por combate que desee incluir en los ingresos derivados del trabajo. Who has free state tax filing   Si tiene un hijo que le dé derecho a este crédito, tiene que llenar el Anexo EIC, Earned Income Credit (Crédito por ingreso del trabajo), en inglés, y adjuntarlo a su declaración en papel. Who has free state tax filing Si no provee el número de Seguro Social de su hijo en la línea 2 del Anexo EIC (Formulario 1040 ó 1040A), el crédito será reducido o denegado a menos que su hijo haya nacido y fallecido en el año 2013. Who has free state tax filing   Si su crédito de cualquier año posterior a 1996 fue reducido o denegado por el IRS, tal vez tenga que presentar junto con la declaración el Formulario 8862(SP), (o el Formulario 8862, en inglés). Who has free state tax filing Para detalles adicionales, vea las Instrucciones para el Formulario 1040, en inglés. Who has free state tax filing Prev  Up  Next   Home   More Online Publications