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Wwwh&rblock com Publication 515 - Introductory Material Table of Contents Future Developments What's New Reminders IntroductionOrdering forms and publications. Wwwh&rblock com Tax questions. Wwwh&rblock com Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 515, such as legislation enacted after it was published, go to www. Wwwh&rblock com irs. Wwwh&rblock com gov/pub515. Wwwh&rblock com What's New Deposit interest paid to certain nonresident alien individuals. Wwwh&rblock com  New rules apply to reporting of deposit interest paid to certain nonresident alien individuals on or after January 1, 2013. Wwwh&rblock com Deposit interest of $10 or more paid to certain nonresident alien individuals must be reported on Form 1042–S. Wwwh&rblock com See Deposit interest paid to certain nonresident alien individuals in 2013. Wwwh&rblock com Portfolio interest. Wwwh&rblock com . Wwwh&rblock com  The rules determining whether interest is considered portfolio interest changed for obligations issued after March 18, 2012. Wwwh&rblock com Generally, interest paid on nonregistered (bearer) bonds will not be treated as portfolio interest. Wwwh&rblock com See Portfolio interest. Wwwh&rblock com U. Wwwh&rblock com S. Wwwh&rblock com real property interest. Wwwh&rblock com  Generally, the treatment of a regulated investment company (RIC) as a qualified investment entity (QIE) was scheduled to expire at the end of 2011. Wwwh&rblock com The provision has been extended through 2013. Wwwh&rblock com The special rules that apply to distributions from a QIE attributable to the gain from the sale or exchange of a U. Wwwh&rblock com S. Wwwh&rblock com real property interest will continue to apply to any distribution from a RIC. Wwwh&rblock com See Qualified investment entities under U. Wwwh&rblock com S. Wwwh&rblock com Real Property Interest. Wwwh&rblock com Interest-related dividends and short-term capital gain dividends received from mutual funds. Wwwh&rblock com  The exemption from withholding on certain interest-related dividends and short-term capital gain dividends paid by a mutual fund or other regulated investment company was scheduled to expire at the end of 2011. Wwwh&rblock com These provisions have been extended through 2013. Wwwh&rblock com Partnership withholding rate on effectively connected income. Wwwh&rblock com  For 2013, the rate for withholding on noncorporate partners has increased to 39. Wwwh&rblock com 6%. Wwwh&rblock com The rate for corporate partners remains 35%. Wwwh&rblock com Reminders Exemption from requirement to withhold for certain payments to qualified securities lenders. Wwwh&rblock com  If you made U. Wwwh&rblock com S. Wwwh&rblock com -source substitute dividend payments to qualified securities lenders, and these payments are part of a chain of substitute dividend payments, you may be exempt from withholding tax on the payments. Wwwh&rblock com See Amounts paid to qualified securities lenders . Wwwh&rblock com Electronic deposits. Wwwh&rblock com  You must make all deposits of taxes electronically. Wwwh&rblock com Substitute forms. Wwwh&rblock com  Any substitute forms you use must comply with the requirements in Publication 1179, General Rules and Specifications for Substitute Forms 1096, 1098, 1099, 5498, and Certain Other Information Returns. Wwwh&rblock com If they do not, the forms may be rejected as incorrect and the IRS may impose penalties. Wwwh&rblock com See Penalties. Wwwh&rblock com Filing electronically. Wwwh&rblock com  If you file Form 1042-S electronically, you will use the Filing Information Returns Electronically (FIRE) system. Wwwh&rblock com You get to the system through the Internet at fire. Wwwh&rblock com irs. Wwwh&rblock com gov. Wwwh&rblock com For files submitted on the FIRE system, it is the responsibility of the filer to verify the results of the transmission within 5 business days. Wwwh&rblock com The IRS will not mail error reports for files that are bad. Wwwh&rblock com Qualified intermediaries. Wwwh&rblock com  A branch of a financial institution may not act as a qualified intermediary in a country that does not have approved know-your-customer rules. Wwwh&rblock com See Qualified intermediary under Foreign Intermediaries. Wwwh&rblock com Requests for extensions on Form 8809 must be filed electronically. Wwwh&rblock com  Requests on Form 8809 for an extension of time to file Form 1042–S must be made electronically if the request is for more than one payer. Wwwh&rblock com See Extension to file Form 1042-S with the IRS. Wwwh&rblock com Photographs of missing children. Wwwh&rblock com  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Wwwh&rblock com Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Wwwh&rblock com You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Wwwh&rblock com Introduction This publication is for withholding agents who pay income to foreign persons, including nonresident aliens, foreign corporations, foreign partnerships, foreign trusts, foreign estates, foreign governments, and international organizations. Wwwh&rblock com Specifically, it describes the persons responsible for withholding (withholding agents), the types of income subject to withholding, and the information return and tax return filing obligations of withholding agents. Wwwh&rblock com In addition to discussing the rules that apply generally to payments of U. Wwwh&rblock com S. Wwwh&rblock com source income to foreign persons, it also contains sections on the withholding that applies to the disposition of U. Wwwh&rblock com S. Wwwh&rblock com real property interests and the withholding by partnerships on income effectively connected with the active conduct of a U. Wwwh&rblock com S. Wwwh&rblock com trade or business. Wwwh&rblock com Beginning in 2014, additional withholding rules become effective under Chapter 4 of the Internal Revenue Code as added by the Foreign Account Tax Compliance Act (FATCA). Wwwh&rblock com U. Wwwh&rblock com S. Wwwh&rblock com withholding agents will be required to withhold on certain types of payments made to foreign financial institutions that do not enter into an agreement with the IRS. Wwwh&rblock com For information on these provisions, go to www. Wwwh&rblock com irs. Wwwh&rblock com gov/fatca. Wwwh&rblock com Comments and suggestions. Wwwh&rblock com   We welcome your comments about this publication and your suggestions for future editions. Wwwh&rblock com   You can write to us at the following address: Internal Revenue Service Business Forms and Publications Branch SE:W:CAR:MP:T:B 1111 Constitution Ave. Wwwh&rblock com NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Wwwh&rblock com Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Wwwh&rblock com   You can email us at taxforms@irs. Wwwh&rblock com gov. Wwwh&rblock com Please put “Publications Comment” on the subject line. Wwwh&rblock com You can also send us comments from www. Wwwh&rblock com irs. Wwwh&rblock com gov/formspubs/. Wwwh&rblock com Select “Comment on Tax Forms and Publications” under “Information About. Wwwh&rblock com ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Wwwh&rblock com Ordering forms and publications. Wwwh&rblock com   Visit www. Wwwh&rblock com irs. Wwwh&rblock com gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Wwwh&rblock com Internal Revenue Service 1201 N. Wwwh&rblock com Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Wwwh&rblock com   If you have a tax question, check the information available on IRS. Wwwh&rblock com gov or call 1-800-829-1040. Wwwh&rblock com We cannot answer tax questions sent to either of the above addresses. Wwwh&rblock com Useful Items - You may want to see: Publication 15 (Circular E), Employer's Tax Guide 15-A Employer's Supplemental Tax Guide 15-B Employer's Tax Guide to Fringe Benefits 51 (Circular A), Agricultural Employer's Tax Guide 519 U. Wwwh&rblock com S. Wwwh&rblock com Tax Guide for Aliens 901 U. Wwwh&rblock com S. Wwwh&rblock com Tax Treaties Form (and Instructions) SS-4 Application for Employer Identification Number W-2 Wage and Tax Statement W-4 Employee's Withholding Allowance Certificate W-4P Withholding Certificate for Pension or Annuity Payments W-7 Application for IRS Individual Taxpayer Identification Number W-8BEN Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding W-8ECI Certificate of Foreign Person's Claim That Income Is Effectively Connected With the Conduct of a Trade or Business in the United States W-8EXP Certificate of Foreign Government or Other Foreign Organization for United States Tax Withholding W-8IMY Certificate of Foreign Intermediary, Foreign Flow-Through Entity, or Certain U. Wwwh&rblock com S. Wwwh&rblock com Branches for United States Tax Withholding 941 Employer's QUARTERLY Federal Tax Return 1042 Annual Withholding Tax Return for U. Wwwh&rblock com S. Wwwh&rblock com Source Income of Foreign Persons 1042-S Foreign Person's U. Wwwh&rblock com S. Wwwh&rblock com Source Income Subject to Withholding 1042-T Annual Summary and Transmittal of Forms 1042-S See How To Get Tax Help at the end of this publication, for information about getting publications and forms. Wwwh&rblock com Prev  Up  Next   Home   More Online Publications
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Current scams and phishing sites posing as the IRS

Aug. 20, 2010:
There is a fraud risk you need to be aware of. It is related to the Electronic Federal Tax Payment System.

The IRS recently became aware of a fraudulent scheme targeting EFTPS users, the scheme uses an e-mail that claims your tax payment was rejected and directs you to a website for additional information. The website contains malware that will attempt to infect your computer.

If you receive a message claiming to be from the IRS or EFTPS, please:

  1. Do not reply to the sender, access links on the site or submit any information to them.
  2. Forward the message as-is immediately to us at phishing@irs.gov.
  3. How to report and identify phishing, e-mail scams and bogus IRS websites.
  4. If you receive a suspicious e-mail or discover a website posing as the IRS, please forward the e-mail or URL information to the IRS at phishing@irs.gov.
  5. EFTPS is a tax payment system provided free by the U.S. Department of Treasury. Pay federal taxes electronically via the Internet or phone 24/7. Visit EFTPS to enroll.


Remember
The IRS does not initiate taxpayer communications through e-mail.
Page Last Reviewed or Updated: 24-Mar-2014

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