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