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2005 Tax Filing

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2005 Tax Filing

2005 tax filing 5. 2005 tax filing   Table and Worksheets for the Self-Employed Table of Contents Community property laws. 2005 tax filing As discussed in chapters 2 and 4, if you are self-employed, you must use the rate table or rate worksheet and deduction worksheet to figure your deduction for contributions you made for yourself to a SEP-IRA or qualified plan. 2005 tax filing First, use either the rate table or rate worksheet to find your reduced contribution rate. 2005 tax filing Then complete the deduction worksheet to figure your deduction for contributions. 2005 tax filing The table and the worksheets in chapter 5 apply only to self-employed individuals who have only one defined contribution plan, such as a profit-sharing plan. 2005 tax filing A SEP plan is treated as a profit-sharing plan. 2005 tax filing However, do not use this worksheet for SARSEPs. 2005 tax filing Rate table for self-employed. 2005 tax filing   If your plan's contribution rate is a whole percentage (for example, 12% rather than 12½%), you can use the table on the next page to find your reduced contribution rate. 2005 tax filing Otherwise, use the rate worksheet provided below. 2005 tax filing   First, find your plan contribution rate (the contribution rate stated in your plan) in Column A of the table. 2005 tax filing Then read across to the rate under Column B. 2005 tax filing Enter the rate from Column B in step 4 of the Deduction Worksheet for Self-Employed on this page. 2005 tax filing    Example. 2005 tax filing You are a sole proprietor with no employees. 2005 tax filing If your plan's contribution rate is 10% of a participant's compensation, your rate is 0. 2005 tax filing 090909. 2005 tax filing Enter this rate in step 4 of the Deduction Worksheet for Self-Employed on this page. 2005 tax filing Deduction Worksheet for Self-Employed   Step 1           Enter your net profit from line 31, Schedule C (Form 1040); line 3, Schedule C-EZ (Form 1040); line 34, Schedule F (Form 1040)*; or box 14, code A**, Schedule K-1 (Form 1065)*. 2005 tax filing For information on other income included in net profit from self-employment, see the Instructions for Schedule SE, Form 1040. 2005 tax filing       *Reduce this amount by any amount reported on Schedule SE (Form 1040), line 1b. 2005 tax filing       **General partners should reduce this amount by the same additional expenses subtracted from box 14, code A to determine the amount on line 1 or 2 of Schedule SE. 2005 tax filing     Step 2           Enter your deduction for self-employment tax from Form 1040, line 27             Step 3           Net earnings from self-employment. 2005 tax filing Subtract step 2 from step 1     Step 4           Enter your rate from the Rate Table for Self-Employed or Rate Worksheet for Self-Employed     Step 5           Multiply step 3 by step 4     Step 6           Multiply $255,000 by your plan contribution rate (not the reduced rate)     Step 7           Enter the smaller of step 5 or step 6     Step 8           Contribution dollar limit $51,000     • If you made any elective deferrals to your self-employed plan, go to step 9. 2005 tax filing         • Otherwise, skip steps 9 through 20 and enter the smaller of step 7 or step 8 on step 21. 2005 tax filing       Step 9           Enter your allowable elective deferrals (including designated Roth contributions) made to your self-employed plan during 2013. 2005 tax filing Do not enter more than $17,500     Step 10           Subtract step 9 from step 8     Step 11           Subtract step 9 from step 3       Step 12           Enter one-half of step 11     Step 13           Enter the smallest of step 7, 10, or 12     Step 14           Subtract step 13 from step 3     Step 15           Enter the smaller of step 9 or step 14       • If you made catch-up contributions, go to step 16. 2005 tax filing         • Otherwise, skip steps 16 through 18 and go to step 19. 2005 tax filing       Step 16           Subtract step 15 from step 14     Step 17           Enter your catch-up contributions (including designated Roth contributions), if any. 2005 tax filing Do not enter more than $5,500     Step 18           Enter the smaller of step 16 or step 17     Step 19           Add steps 13, 15, and 18. 2005 tax filing     Step 20           Enter the amount of designated Roth contributions included on lines 9 and 17. 2005 tax filing     Step 21           Subtract step 20 from step 19. 2005 tax filing This is your maximum deductible contribution. 2005 tax filing                 Next: Enter your actual contribution, not to exceed your maximum deductible contribution, on Form 1040, line 28. 2005 tax filing   Rate worksheet for self-employed. 2005 tax filing   If your plan's contribution rate is not a whole percentage (for example, 10½%), you cannot use the Rate Table for Self-Employed. 2005 tax filing Use the following worksheet instead. 2005 tax filing Rate Worksheet for Self-Employed 1) Plan contribution rate as a decimal (for example, 10½% = 0. 2005 tax filing 105)   2) Rate in line 1 plus 1 (for example, 0. 2005 tax filing 105 + 1 = 1. 2005 tax filing 105)   3) Self-employed rate as a decimal rounded to at least 3 decimal places (line 1 ÷ line 2) (for example, 0. 2005 tax filing 105 ÷ 1. 2005 tax filing 105 = 0. 2005 tax filing 095)   Figuring your deduction. 2005 tax filing   Now that you have your self-employed rate from either the rate table or rate worksheet, you can figure your maximum deduction for contributions for yourself by completing the Deduction Worksheet for Self-Employed. 2005 tax filing Community property laws. 2005 tax filing   If you reside in a community property state and you are married and filing a separate return, disregard community property laws for step 1 of the Deduction Worksheet for Self-Employed. 2005 tax filing Enter on step 1 the total net profit you actually earned. 2005 tax filing Rate Table for Self-Employed Column A  If the plan contri- bution rate is: (shown as %) Column B  Your rate is: (shown as decimal) 1 . 2005 tax filing 009901 2 . 2005 tax filing 019608 3 . 2005 tax filing 029126 4 . 2005 tax filing 038462 5 . 2005 tax filing 047619 6 . 2005 tax filing 056604 7 . 2005 tax filing 065421 8 . 2005 tax filing 074074 9 . 2005 tax filing 082569 10 . 2005 tax filing 090909 11 . 2005 tax filing 099099 12 . 2005 tax filing 107143 13 . 2005 tax filing 115044 14 . 2005 tax filing 122807 15 . 2005 tax filing 130435 16 . 2005 tax filing 137931 17 . 2005 tax filing 145299 18 . 2005 tax filing 152542 19 . 2005 tax filing 159664 20 . 2005 tax filing 166667 21 . 2005 tax filing 173554 22 . 2005 tax filing 180328 23 . 2005 tax filing 186992 24 . 2005 tax filing 193548 25* . 2005 tax filing 200000* *The deduction for annual employer contributions (other than elective deferrals) to a SEP plan, a profit-sharing plan, or a money purchase plan cannot be more than 20% of your net earnings (figured without deducting contributions for yourself) from the business that has the plan. 2005 tax filing Example. 2005 tax filing You are a sole proprietor with no employees. 2005 tax filing The terms of your plan provide that you contribute 8½% (. 2005 tax filing 085) of your compensation to your plan. 2005 tax filing Your net profit from line 31, Schedule C (Form 1040) is $200,000. 2005 tax filing You have no elective deferrals or catch-up contributions. 2005 tax filing Your self-employment tax deduction on line 27 of Form 1040 is $9,728. 2005 tax filing See the filled-in portions of both Schedule SE (Form 1040), Self-Employment Income, and Form 1040, later. 2005 tax filing You figure your self-employed rate and maximum deduction for employer contributions you made for yourself as follows. 2005 tax filing Deduction Worksheet for Self-Employed   Step 1           Enter your net profit from line 31, Schedule C (Form 1040); line 3, Schedule C-EZ (Form 1040); line 34, Schedule F (Form 1040)*; or box 14, code A**, Schedule K-1 (Form 1065)*. 2005 tax filing For information on other income included in net profit from self-employment, see the Instructions for Schedule SE, Form 1040. 2005 tax filing $200,000     *Reduce this amount by any amount reported on Schedule SE (Form 1040), line 1b. 2005 tax filing       **General partners should reduce this amount by the same additional expenses subtracted from box 14, code A to determine the amount on line 1 or 2 of Schedule SE. 2005 tax filing     Step 2           Enter your deduction for self-employment tax from Form 1040, line 27 9,728           Step 3           Net earnings from self-employment. 2005 tax filing Subtract step 2 from step 1 190,272   Step 4           Enter your rate from the Rate Table for Self-Employed or Rate Worksheet for Self-Employed 0. 2005 tax filing 078   Step 5           Multiply step 3 by step 4 14,841   Step 6           Multiply $255,000 by your plan contribution rate (not the reduced rate) 21,675   Step 7           Enter the smaller of step 5 or step 6 14,841   Step 8           Contribution dollar limit $51,000     • If you made any elective deferrals to your self-employed plan, go to step 9. 2005 tax filing         • Otherwise, skip steps 9 through 20 and enter the smaller of step 7 or step 8 on step 21. 2005 tax filing       Step 9           Enter your allowable elective deferrals (including designated Roth contributions) made to your self-employed plan during 2013. 2005 tax filing Do not enter more than $17,500 N/A   Step 10           Subtract step 9 from step 8     Step 11           Subtract step 9 from step 3       Step 12           Enter one-half of step 11     Step 13           Enter the smallest of step 7, 10, or 12     Step 14           Subtract step 13 from step 3     Step 15           Enter the smaller of step 9 or step 14       • If you made catch-up contributions, go to step 16. 2005 tax filing         • Otherwise, skip steps 16 through 18 and go to step 19. 2005 tax filing       Step 16           Subtract step 15 from step 14     Step 17           Enter your catch-up contributions (including designated Roth contributions), if any. 2005 tax filing Do not enter more than $5,500     Step 18           Enter the smaller of step 16 or step 17     Step 19           Add steps 13, 15, and 18. 2005 tax filing     Step 20           Enter the amount of designated Roth contributions included on lines 9 and 17     Step 21           Subtract step 20 from step 19. 2005 tax filing This is your maximum deductible contribution $14,841                 Next: Enter your actual contribution, not to exceed your maximum deductible contribution, on Form 1040, line 28. 2005 tax filing   See the filled-in Deduction Worksheet for Self-Employed on this page. 2005 tax filing Rate Worksheet for Self-Employed 1) Plan contribution rate as a decimal (for example, 10½% = 0. 2005 tax filing 105) 0. 2005 tax filing 085 2) Rate in line 1 plus 1 (for example, 0. 2005 tax filing 105 + 1 = 1. 2005 tax filing 105) 1. 2005 tax filing 085 3) Self-employed rate as a decimal rounded to at least 3 decimal places (line 1 ÷ line 2) (for example, 0. 2005 tax filing 105 ÷ 1. 2005 tax filing 105 = 0. 2005 tax filing 095) 0. 2005 tax filing 078 This image is too large to be displayed in the current screen. 2005 tax filing Please click the link to view the image. 2005 tax filing Portion of Form 1040 and Portion of Schedule SE Prev  Up  Next   Home   More Online Publications
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Fact Sheets 2014

IRS Offers Advice on How to Choose a Tax Preparer
FS-2014-5, February 2014 — Many people hire a professional when it’s time to file their tax return. If you pay someone to prepare your federal income tax return, the IRS urges you to choose that person wisely. Even if you don’t prepare your own return, you’re still legally responsible for what is on it.

Earned Income Tax Credit; Do I Qualify?
FS-2014-4, January 2014 — The Earned Income Tax Credit (EITC) is a financial boost for people working hard to make ends meet. Millions of workers may qualify for the first time this year due to changes in their marital, parental or financial status.

IRS Criminal Investigation Combats Identity Theft Refund Fraud
FS-2014-3, January 2014 — The IRS has seen a significant increase in refund fraud that involves identity thieves who file false claims for refunds by stealing and using someone's Social Security number. The investigative work done by Criminal Investigation is a major component of the IRS’s efforts to combat tax-related identity theft. 

Tips for Taxpayers, Victims about Identity Theft and Tax Returns
FS-2014-2, January 2014 — Identity theft is one of the fastest growing crimes nationwide, and refund fraud caused by identity theft is one of the biggest challenges facing the IRS. In 2014, the IRS continues to take new steps and strong actions to protect taxpayers and help victims of identity theft and refund fraud.

IRS Combats Identity Theft and Refund Fraud on Many Fronts
FS-2014-1, January 2014 — Stopping identity theft and refund fraud is a top priority for the IRS. The agency’s work on identity theft and refund fraud continues to grow, touching nearly every part of the organization. For the 2014 filing season, the IRS has expanded these efforts to better protect taxpayers and help victims.

News Release and Fact Sheet Archive
News releases and fact sheets from November 2002 forward and an archive of news releases and fact sheets in PDF format back to 1997.

Page Last Reviewed or Updated: 05-Mar-2014

The 2005 Tax Filing

2005 tax filing Index Symbols 10% owners, Ten-percent owners. 2005 tax filing 501(c) organizations, Foreign Governments and Certain Other Foreign Organizations 80/20 company, Dividends paid by a domestic corporation (an existing 80/20 company). 2005 tax filing A Acceptance agent, Unexpected payment. 2005 tax filing Accounts, offshore, Offshore accounts. 2005 tax filing Alien Illegal, Illegal aliens. 2005 tax filing Nonresident, Nonresident alien. 2005 tax filing Resident, Resident alien. 2005 tax filing Alimony, Pensions, Annuities, and Alimony (Income Code 14), Alimony payments. 2005 tax filing Allocation information, Failure to provide allocation information. 2005 tax filing American Samoa, U. 2005 tax filing S. 2005 tax filing Virgin Islands and American Samoa corporations. 2005 tax filing Amount to withhold, Determination of amount to withhold. 2005 tax filing Annuities, Pensions, Annuities, and Alimony (Income Code 14), Pensions and annuities. 2005 tax filing Artists and athletes Earnings of, Artists and Athletes (Income Codes 42 and 43) Special events and promotions, Artists and Athletes (Income Codes 42 and 43) Assistance (see Tax help) Awards, Other Grants, Prizes, and Awards B Backup withholding, Withholding and Reporting Obligations, Primary NRA and Form 1099 responsibility assumed. 2005 tax filing Banks, interest received by, Banks. 2005 tax filing Beneficial owner, Beneficial Owners Bonds sold between interest dates, Sales of bonds between interest dates. 2005 tax filing Branch profits tax, Corporation subject to branch profits tax. 2005 tax filing C Canada, Exception 3. 2005 tax filing , Deposit interest paid to nonresident alien individuals in 2012. 2005 tax filing , Deposit interest paid to certain nonresident alien individuals in 2013. 2005 tax filing Capital gains, Capital gains (Income Code 9). 2005 tax filing Central withholding agreements, Income Code 43. 2005 tax filing Consent dividends, Consent dividends. 2005 tax filing , Consent dividends. 2005 tax filing Contingent interest, Contingent interest. 2005 tax filing Controlled foreign corporations, interest paid to, Controlled foreign corporations. 2005 tax filing Controlling foreign corporations, Interest paid to controlling foreign corporations (Income Code 3). 2005 tax filing Covenant not to compete, Covenant not to compete. 2005 tax filing Crew members, Crew members. 2005 tax filing D Dependent personal services, Pay for dependent personal services (Income Code 17). 2005 tax filing Allowance for personal exemptions, Withholding exemptions. 2005 tax filing Defined, Pay for dependent personal services (Income Code 17). 2005 tax filing Exempt from withholding, Graduated rates. 2005 tax filing Depositing taxes How to, Depositing Withheld Taxes When to, When Deposits Are Required Deposits, Interest on deposits (Income Code 29). 2005 tax filing Disregarded entities, Disregarded entities. 2005 tax filing Dividends Direct dividend rate, Dividends qualifying for direct dividend rate (Income Code 7). 2005 tax filing Domestic corporation, Dividends paid by a domestic corporation (an existing 80/20 company). 2005 tax filing Foreign corporations, Dividends paid by foreign corporations (Income Code 8). 2005 tax filing In general, Dividends Documentary evidence, Documentary evidence. 2005 tax filing , Documentary Evidence, Documentary evidence. 2005 tax filing Documentation From foreign beneficial owners and U. 2005 tax filing S. 2005 tax filing payees, Documentation From foreign intermediaries and foreign flow-through entities, Foreign Intermediaries and Foreign Flow-Through Entities Presumptions in the absence of, Presumption Rules Qualified intermediaries, Documentation. 2005 tax filing E Effectively connected income, Effectively Connected Income Defined, Effectively Connected Income Foreign partners, Partnership Withholding on Effectively Connected Income EFTPS, Electronic deposit requirement. 2005 tax filing Electronic deposit rules, Electronic deposit requirement. 2005 tax filing Employees, Employees. 2005 tax filing , Employee. 2005 tax filing Employer, Employer. 2005 tax filing F Federal unemployment tax, Federal unemployment tax (FUTA). 2005 tax filing Fellowship grants, Scholarships and Fellowship Grants (Income Code 15) Fellowship income, Scholarships, fellowships, and grants. 2005 tax filing Financial institutions, Branches of financial institutions. 2005 tax filing FIRPTA withholding, U. 2005 tax filing S. 2005 tax filing real property interest. 2005 tax filing , U. 2005 tax filing S. 2005 tax filing Real Property Interest Fiscally transparent entity, Fiscally transparent entity. 2005 tax filing Fixed or determinable annual or periodic income, Fixed or Determinable Annual or Periodical Income (FDAP) Flow-through entities, Flow-Through Entities, Nonqualified Intermediaries Foreign, Foreign partner. 2005 tax filing 501(c) organizations, Foreign Governments and Certain Other Foreign Organizations Bank, U. 2005 tax filing S. 2005 tax filing branches of foreign banks and foreign insurance companies. 2005 tax filing , Income paid to U. 2005 tax filing S. 2005 tax filing branch of foreign bank or insurance company. 2005 tax filing Charitable organizations, Other foreign organizations, associations, and charitable institutions. 2005 tax filing Corporations, Foreign corporations. 2005 tax filing Governments, Foreign Governments and Certain Other Foreign Organizations Insurance company, U. 2005 tax filing S. 2005 tax filing branches of foreign banks and foreign insurance companies. 2005 tax filing , Income paid to U. 2005 tax filing S. 2005 tax filing branch of foreign bank or insurance company. 2005 tax filing Intermediary, Foreign Intermediaries Organizations and associations, Other foreign organizations, associations, and charitable institutions. 2005 tax filing Partner, Who Must Withhold Partnerships, nonwithholding, Foreign partnerships. 2005 tax filing Person, Foreign Persons Private foundation, Foreign private foundations. 2005 tax filing , Foreign Governments and Certain Other Foreign Organizations Status, Establishment of foreign status. 2005 tax filing Trusts, Foreign simple and grantor trust. 2005 tax filing Form 1042, Withholding and Reporting Obligations, Form 1042 filing. 2005 tax filing , Responsibilities of WT. 2005 tax filing , Form 1042. 2005 tax filing 1042-S, Withholding and Reporting Obligations, Form 1042-S reporting. 2005 tax filing , Form 1042-S reporting. 2005 tax filing , Form 1042 filing. 2005 tax filing , Form 1042-S. 2005 tax filing 1099, Withholding and Reporting Obligations, Primary NRA and Form 1099 responsibility assumed. 2005 tax filing 1099-S, Form 1099-S, Proceeds From Real Estate Transactions. 2005 tax filing 4419, Electronic reporting. 2005 tax filing 7004, Extension to file Form 1042. 2005 tax filing 8233, Form 8233, Exemption From Withholding on Compensation for Independent (and Certain Dependent) Personal Services of a Nonresident Alien Individual. 2005 tax filing 8288, Reporting and Paying the Tax, Form 8288, U. 2005 tax filing S. 2005 tax filing Withholding Tax Return for Dispositions by Foreign Persons of U. 2005 tax filing S. 2005 tax filing Real Property Interests. 2005 tax filing 8288-A, Reporting and Paying the Tax, Form 8288-A, Statement of Withholding on Dispositions by Foreign Persons of U. 2005 tax filing S. 2005 tax filing Real Property Interests. 2005 tax filing 8288-B, Categories (1), (2), and (3). 2005 tax filing 8804, Form 8804, Annual Return for Partnership Withholding Tax (Section 1446). 2005 tax filing 8805, Form 8805, Foreign Partner's Information Statement of Section 1446 Withholding Tax. 2005 tax filing 8813, Form 8813, Partnership Withholding Tax Payment Voucher (Section 1446). 2005 tax filing 8833, Claiming treaty benefits. 2005 tax filing 940, Federal unemployment tax (FUTA). 2005 tax filing 941, Reporting requirements for wages and withheld taxes paid to nonresident aliens. 2005 tax filing 972, Consent dividends. 2005 tax filing SS-4, U. 2005 tax filing S. 2005 tax filing Taxpayer Identification Numbers SS-5, U. 2005 tax filing S. 2005 tax filing Taxpayer Identification Numbers W-2, Reporting requirements for wages and withheld taxes paid to nonresident aliens. 2005 tax filing , Form W-2. 2005 tax filing W-4, Alternate withholding procedure. 2005 tax filing , Form W-4, Employee's Withholding Allowance Certificate. 2005 tax filing , Withholding exemptions. 2005 tax filing , Special instructions for Form W-4. 2005 tax filing W-7, U. 2005 tax filing S. 2005 tax filing Taxpayer Identification Numbers W-8BEN, Beneficial Owners W-8ECI, Documentary evidence. 2005 tax filing W-8EXP, 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. 2005 tax filing W-8IMY, Foreign Intermediaries and Foreign Flow-Through Entities W-9, U. 2005 tax filing S. 2005 tax filing Taxpayer Identification Numbers Free tax services, How To Get Tax Help FUTA, Federal unemployment tax (FUTA). 2005 tax filing G Gambling winnings, Gambling winnings (Income Code 28). 2005 tax filing Graduated rates, Graduated rates. 2005 tax filing Graduated withholding, Wages Paid to Employees— Graduated Withholding Grant income, Scholarships, fellowships, and grants. 2005 tax filing Grants, Scholarships and Fellowship Grants (Income Code 15), Other Grants, Prizes, and Awards Green card test, Resident alien. 2005 tax filing Guam, Guam or Northern Mariana Islands corporations. 2005 tax filing H Help (see Tax help) I Identification number, taxpayer, U. 2005 tax filing S. 2005 tax filing Taxpayer Identification Numbers, Identification numbers. 2005 tax filing Illegal aliens, Illegal aliens. 2005 tax filing Important reminders, Reminders Income Fixed or determinable annual or periodical, Fixed or Determinable Annual or Periodical Income (FDAP) Interest, Interest Notional principal contract, Notional principal contract income. 2005 tax filing Other than effectively connected, Income Not Effectively Connected Personal service, Personal service income. 2005 tax filing Source of, Source of Income Transportation, Transportation income. 2005 tax filing Income code 01, Interest paid by U. 2005 tax filing S. 2005 tax filing obligors—general (Income Code 1). 2005 tax filing 02, Interest on real property mortgages (Income Code 2). 2005 tax filing 03, Interest paid to controlling foreign corporations (Income Code 3). 2005 tax filing 04, Interest paid by foreign corporations (Income Code 4). 2005 tax filing 06, Dividends paid by U. 2005 tax filing S. 2005 tax filing corporations — general (Income Code 6). 2005 tax filing 07, Dividends qualifying for direct dividend rate (Income Code 7). 2005 tax filing 08, Dividends paid by foreign corporations (Income Code 8). 2005 tax filing 09, Capital gains (Income Code 9). 2005 tax filing 10, Industrial royalties (Income Code 10). 2005 tax filing 11, Motion picture or television copyright royalties (Income Code 11). 2005 tax filing 12, Other royalties (for example, copyright, recording, publishing) (Income Code 12). 2005 tax filing 13, Real Property Income and Natural Resources Royalties (Income Code 13) 14, Pensions, Annuities, and Alimony (Income Code 14) 15, Scholarships and Fellowship Grants (Income Code 15) 16, Pay for independent personal services (Income Code 16). 2005 tax filing 17, Pay for dependent personal services (Income Code 17). 2005 tax filing 18, Pay for teaching (Income Code 18). 2005 tax filing 19, Pay during studying and training (Income Code 19). 2005 tax filing 20, Artists and Athletes (Income Codes 42 and 43) 24, Reporting and Paying the Tax 25, Reporting and Paying the Tax 26, Reporting and Paying the Tax 27, Publicly Traded Partnerships 28, Gambling winnings (Income Code 28). 2005 tax filing 29, Interest on deposits (Income Code 29). 2005 tax filing 30, Original issue discount (Income Code 30). 2005 tax filing 50, Other income (Income Code 50). 2005 tax filing Independent personal services Defined, Pay for independent personal services (Income Code 16). 2005 tax filing Exempt from withholding, Pay for independent personal services (Income Code 16). 2005 tax filing , 30% rate. 2005 tax filing India, Students and business apprentices from India. 2005 tax filing Indirect account holders, Indirect Account Holders Installment payment, Installment payments. 2005 tax filing , Installment payments. 2005 tax filing Insurance proceeds, Insurance proceeds. 2005 tax filing Interest Contingent, Contingent interest. 2005 tax filing Controlling foreign corporations, Interest paid to controlling foreign corporations (Income Code 3). 2005 tax filing Deposits, Interest on deposits (Income Code 29). 2005 tax filing Foreign business arrangements, Interest from foreign business arrangements. 2005 tax filing Foreign corporations, Interest paid by foreign corporations (Income Code 4). 2005 tax filing Income, Interest Portfolio, Portfolio interest. 2005 tax filing , Interest that does not qualify as portfolio interest. 2005 tax filing Real property mortgages, Interest on real property mortgages (Income Code 2). 2005 tax filing Intermediary Foreign, Foreign Intermediaries Nonqualified, Nonqualified intermediary. 2005 tax filing Qualified, Qualified intermediary. 2005 tax filing , Qualified Intermediaries International organizations, Foreign Governments and Certain Other Foreign Organizations ITIN, U. 2005 tax filing S. 2005 tax filing Taxpayer Identification Numbers K Knowledge, standards of, Standards of Knowledge L Liability of withholding agent, Liability for tax. 2005 tax filing M Magnetic media reporting, Electronic reporting. 2005 tax filing Marketable securities, Marketable securities. 2005 tax filing Mexico, Exception 3. 2005 tax filing Missing children, Reminders More information (see Tax help) Mortgages, Interest on real property mortgages (Income Code 2). 2005 tax filing N Non-registered obligations, Obligations not in registered form. 2005 tax filing Nonqualified intermediary, Nonqualified intermediary. 2005 tax filing , Nonqualified Intermediaries Nonresident alien Defined, Nonresident alien. 2005 tax filing Married to U. 2005 tax filing S. 2005 tax filing citizen or resident, Married to U. 2005 tax filing S. 2005 tax filing citizen or resident alien. 2005 tax filing Nonwage pay, Pay that is not wages. 2005 tax filing Northern Mariana Islands, Guam or Northern Mariana Islands corporations. 2005 tax filing Notional principal contract income, Notional principal contract income. 2005 tax filing NRA withholding In general, Withholding of Tax Income subject to, Income Subject to NRA Withholding Persons subject to, Persons Subject to NRA Withholding O Obligations Registered, Obligations in registered form. 2005 tax filing Obligations: Not in registered form, Obligations not in registered form. 2005 tax filing Offshore accounts, Offshore accounts. 2005 tax filing Original issue discount, Original issue discount (Income Code 30). 2005 tax filing Overwithholding, adjustment for, Adjustment for Overwithholding P Partner, Foreign partner. 2005 tax filing Partner, foreign, Who Must Withhold Partnerships Effectively connected income of foreign partners, Partnership Withholding on Effectively Connected Income Foreign, Foreign partnerships. 2005 tax filing Publicly traded, Publicly Traded Partnerships Smaller, Smaller partnerships and trusts. 2005 tax filing , Smaller partnerships and trusts. 2005 tax filing , Smaller partnerships and trusts. 2005 tax filing Withholding foreign, Withholding foreign partnership and foreign trust. 2005 tax filing , Withholding Foreign Partnerships Pay for personal services Artists and athletes, Artists and Athletes (Income Codes 42 and 43) Dependent personal services, Pay for dependent personal services (Income Code 17). 2005 tax filing Employees, Wages Paid to Employees— Graduated Withholding Exempt from withholding, Pay for Personal Services Performed Independent personal services, Pay for independent personal services (Income Code 16). 2005 tax filing Salaries and wages, Wages Paid to Employees— Graduated Withholding Scholarship or fellowship recipient, Pay for services rendered. 2005 tax filing Studying, Pay during studying and training (Income Code 19). 2005 tax filing Teaching, Pay for teaching (Income Code 18). 2005 tax filing Training, Pay during studying and training (Income Code 19). 2005 tax filing Payee, Identifying the Payee Penalties Deposit, Penalty for failure to make deposits on time. 2005 tax filing Form 1042, Penalties Form 8804, Penalties. 2005 tax filing Form 8805, Penalties. 2005 tax filing Magnetic media, Failure to file electronically. 2005 tax filing Trust fund recovery, Trust fund recovery penalty. 2005 tax filing Pensions, Pension payments. 2005 tax filing , Pensions, Annuities, and Alimony (Income Code 14), Pensions and annuities. 2005 tax filing Per diem, Per diem paid by the U. 2005 tax filing S. 2005 tax filing Government. 2005 tax filing Personal service income, Personal service income. 2005 tax filing Pooled withholding information, Pooled withholding information. 2005 tax filing Portfolio interest, Portfolio interest. 2005 tax filing , Interest that does not qualify as portfolio interest. 2005 tax filing Presumption Corporation, Presumption Rules Individual, Presumption Rules Partnership, Presumption Rules Rules, Presumption Rules Trust, Presumption Rules Private foundation, foreign, Foreign private foundations. 2005 tax filing Prizes, Other Grants, Prizes, and Awards Publications (see Tax help) Puerto Rico, Resident of a U. 2005 tax filing S. 2005 tax filing possession. 2005 tax filing , Exception 4. 2005 tax filing Q QI withholding agreement, QI withholding agreement. 2005 tax filing Qualified intermediary, Qualified intermediary. 2005 tax filing , Qualified Intermediaries Qualified investment entity (QIE) Distributions paid by, Qualified investment entities. 2005 tax filing Dividends paid by, Dividends paid by U. 2005 tax filing S. 2005 tax filing corporations — general (Income Code 6). 2005 tax filing R Racing purses, Racing purses. 2005 tax filing Real property interest Disposition of, U. 2005 tax filing S. 2005 tax filing Real Property Interest Withholding certificates, Withholding Certificates Reason to know, Reason To Know Refund procedures Qualified intermediaries, Collective refund procedures. 2005 tax filing Registered obligations, Obligations in registered form. 2005 tax filing Researchers, Tax treaties. 2005 tax filing Resident alien defined, Resident alien. 2005 tax filing Returns required, Returns Required Royalties, Royalties, Real Property Income and Natural Resources Royalties (Income Code 13) Ryukyu Islands, Income from U. 2005 tax filing S. 2005 tax filing Savings Bonds of residents of the Ryukyu Islands or the Trust Territory of the Pacific Islands. 2005 tax filing S Salaries, Wages Paid to Employees— Graduated Withholding Saving clause, Nonresident alien who becomes a resident alien. 2005 tax filing Scholarship, Scholarships, fellowships, and grants. 2005 tax filing , Scholarships and Fellowship Grants (Income Code 15) Securities, Marketable securities. 2005 tax filing , Income from securities. 2005 tax filing Services performed outside the U. 2005 tax filing S. 2005 tax filing , Services performed outside the United States. 2005 tax filing Short-term obligation, Short-term obligations. 2005 tax filing Social security, Social security and Medicare tax. 2005 tax filing Source of income, Source of Income Standards of knowledge, Standards of Knowledge Substantial presence test, Resident alien. 2005 tax filing T Tax Reporting and paying, Reporting and Paying the Tax Tax help, How To Get Tax Help Tax treaties Claiming benefits, Claiming treaty benefits. 2005 tax filing Dependent personal services, Tax treaties. 2005 tax filing Entertainers and athletes, Tax treaties. 2005 tax filing Gains, Tax treaties. 2005 tax filing Gambling winnings, Tax treaties. 2005 tax filing Independent personal services, Tax treaties. 2005 tax filing Student, Tax treaties. 2005 tax filing Students and trainees, Tax treaties. 2005 tax filing Tables, Tax Treaty Tables Teaching, Tax treaties. 2005 tax filing Tax-exempt entities, Foreign Governments and Certain Other Foreign Organizations Taxpayer Advocate, Taxpayer Advocate Service. 2005 tax filing Taxpayer identification number (TIN), U. 2005 tax filing S. 2005 tax filing Taxpayer Identification Numbers, Identification numbers. 2005 tax filing Exceptions, Exceptions to TIN requirement. 2005 tax filing Teachers, Pay for teaching (Income Code 18). 2005 tax filing Ten-percent owners, Ten-percent owners. 2005 tax filing Territorial limits, Territorial limits. 2005 tax filing Totalization agreements, Social security and Medicare tax. 2005 tax filing Transportation income, Transportation income. 2005 tax filing Travel expenses, Travel expenses. 2005 tax filing Trust Territory of the Pacific Islands, Income from U. 2005 tax filing S. 2005 tax filing Savings Bonds of residents of the Ryukyu Islands or the Trust Territory of the Pacific Islands. 2005 tax filing Trusts Foreign, Foreign simple and grantor trust. 2005 tax filing Smaller, Smaller partnerships and trusts. 2005 tax filing Withholding foreign, Withholding foreign partnership and foreign trust. 2005 tax filing , Withholding Foreign Trusts TTY/TDD information, How To Get Tax Help U U. 2005 tax filing S. 2005 tax filing agent of foreign person, U. 2005 tax filing S. 2005 tax filing agent of foreign person. 2005 tax filing U. 2005 tax filing S. 2005 tax filing branch Foreign bank, U. 2005 tax filing S. 2005 tax filing branches of foreign banks and foreign insurance companies. 2005 tax filing , Income paid to U. 2005 tax filing S. 2005 tax filing branch of foreign bank or insurance company. 2005 tax filing Foreign insurance company, U. 2005 tax filing S. 2005 tax filing branches of foreign banks and foreign insurance companies. 2005 tax filing , Income paid to U. 2005 tax filing S. 2005 tax filing branch of foreign bank or insurance company. 2005 tax filing Foreign person, U. 2005 tax filing S. 2005 tax filing branches of foreign persons. 2005 tax filing U. 2005 tax filing S. 2005 tax filing national, 30% rate. 2005 tax filing U. 2005 tax filing S. 2005 tax filing real property interest, U. 2005 tax filing S. 2005 tax filing real property interest. 2005 tax filing U. 2005 tax filing S. 2005 tax filing savings bonds, Income from U. 2005 tax filing S. 2005 tax filing Savings Bonds of residents of the Ryukyu Islands or the Trust Territory of the Pacific Islands. 2005 tax filing U. 2005 tax filing S. 2005 tax filing territorial limits, Territorial limits. 2005 tax filing U. 2005 tax filing S. 2005 tax filing Virgin Islands, U. 2005 tax filing S. 2005 tax filing Virgin Islands and American Samoa corporations. 2005 tax filing Unexpected payment, Unexpected payment. 2005 tax filing W Wages Paid to employees, Wages Paid to Employees— Graduated Withholding Pay that is not, Pay that is not wages. 2005 tax filing When to withhold, When to withhold. 2005 tax filing Withhold, amount to, Determination of amount to withhold. 2005 tax filing Withhold, when to, When to withhold. 2005 tax filing Withholding Agreements, QI withholding agreement. 2005 tax filing , WP and WT withholding agreements. 2005 tax filing , Withholding agreements. 2005 tax filing , Income Code 43. 2005 tax filing Alternative procedure, Alternative procedure. 2005 tax filing Certificate, Withholding Certificates, Withholding certificate. 2005 tax filing Rate pool, Pooled withholding information. 2005 tax filing Real property, U. 2005 tax filing S. 2005 tax filing Real Property Interest Withholding agent Defined, Withholding Agent Liability, Liability for tax. 2005 tax filing Returns required, Returns Required Tax deposit requirements, Depositing Withheld Taxes Withholding exemptions and reductions Dependent personal services, Graduated rates. 2005 tax filing Exemption, Withholding exemption. 2005 tax filing Final payment exemption, Final payment exemption. 2005 tax filing Foreign governments, Foreign Governments and Certain Other Foreign Organizations International organizations, Foreign Governments and Certain Other Foreign Organizations Real property interest, Withholding Certificates Researchers, Tax treaties. 2005 tax filing Scholarships and fellowship grants, Alternate withholding procedure. 2005 tax filing Students, Tax treaties. 2005 tax filing Withholding agreements, Withholding agreements. 2005 tax filing , Income Code 43. 2005 tax filing Prev  Up     Home   More Online Publications