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2012 State Tax

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2012 State Tax

2012 state tax 14. 2012 state tax   Penalties and Interest Table of Contents Penalties and interest may result from any of the following acts. 2012 state tax Failing to collect and pay over tax as the collecting agent (see Trust fund recovery penalty, later). 2012 state tax Failing to keep adequate records. 2012 state tax Failing to file returns. 2012 state tax Failing to pay taxes. 2012 state tax Filing returns late. 2012 state tax Filing false or fraudulent returns. 2012 state tax Paying taxes late. 2012 state tax Failing to make deposits. 2012 state tax Depositing taxes late. 2012 state tax Making false statements relating to tax. 2012 state tax Failing to register. 2012 state tax Misrepresenting that tax is excluded from the price of an article. 2012 state tax Failure to register. 2012 state tax   The penalty for failure to register if you are required to register, unless due to reasonable cause, is $10,000 for the initial failure, and then $1,000 each day thereafter you fail to register. 2012 state tax Claims. 2012 state tax   There are criminal penalties for false or fraudulent claims. 2012 state tax In addition, any person who files a refund claim, discussed earlier, for an excessive amount (without reasonable cause) may have to pay a penalty. 2012 state tax An excessive amount is the amount claimed that is more than the allowable amount. 2012 state tax The penalty is the greater of two times the excessive amount or $10. 2012 state tax Trust fund recovery penalty. 2012 state tax   If you provide taxable communications, air transportation services, or indoor tanning services, you have to collect excise taxes (as discussed earlier) from those persons who pay you for those services. 2012 state tax You must pay over these taxes to the U. 2012 state tax S. 2012 state tax Government. 2012 state tax   If you willfully fail to collect or pay over these taxes, or if you evade or defeat them in any way, the trust fund recovery penalty may apply. 2012 state tax Willfully means voluntarily, consciously, and intentionally. 2012 state tax The trust fund recovery penalty equals 100% of the taxes not collected or not paid over to the U. 2012 state tax S. 2012 state tax Government. 2012 state tax   The trust fund recovery penalty may be imposed on any person responsible for collecting, accounting for, and paying over these taxes. 2012 state tax If this person knows that these required actions are not taking place for whatever reason, the person is acting willfully. 2012 state tax Paying other expenses of the business instead of paying the taxes is willful behavior. 2012 state tax   A responsible person can be an officer or employee of a corporation, a partner or employee of a partnership, or any other person who had responsibility for certain aspects of the business and financial affairs of the employer (or business). 2012 state tax This may include accountants, trustees in bankruptcy, members of a board, banks, insurance companies, or sureties. 2012 state tax The responsible person could even be another corporation—in other words, anyone who has the duty and the ability to direct, account for, or pay over the money. 2012 state tax Having signature power on the business checking account could be a significant factor in determining responsibility. 2012 state tax Prev  Up  Next   Home   More Online Publications
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Responsible Parties and Nominees

Responsible Parties

All EIN applications (mail, fax, electronic) must disclose the name and Taxpayer Identification Number (SSN, ITIN, or EIN) of the true principal officer, general partner, grantor, owner or trustor. This individual or entity, which the IRS will call the “responsible party,” controls, manages, or directs the applicant entity and the disposition of its funds and assets. If there is more than one responsible party, the entity may list whichever party the entity wants the IRS to recognize as the responsible party. 

According to the Instructions for the current revision of the application, the “responsible party” is defined as follows:

For entities with shares or interests traded on a public exchange, or which are registered with the Securities and Exchange Commission, “responsible party” is (a) the principal officer, if the business is a corporation, (b) a general partner, if a partnership, (c) the owner of an entity that is disregarded as separate from its owner (disregarded entities owned by a corporation enter the corporation’s name and EIN), or (d) a grantor, owner, or trustor if a trust.

For all other entities, “responsible party” is  the person who has a level of control over, or entitlement to, the funds or assets in the entity that, as a practical matter, enables the individual, directly or indirectly, to control, manage or direct the entity and the disposition of its funds and assets. The ability to fund the entity or the entitlement to the property of the entity alone, however, without any corresponding authority to control, manage, or direct the entity (such as in the case of a minor child beneficiary), does not cause the individual to be a responsible party.

Nominees

A “nominee” is someone who is given limited authority to act on behalf of an entity, usually for a limited period of time, and usually during the formation of the entity.  The “principal officer, general partner,” etc., as defined by the IRS, is the true “responsible party” for the entity, instead of a nominee. The “responsible party” is the individual or entity that controls, manages, or directs the entity and the disposition of the entity’s funds and assets, unlike a nominee, who is given little or no authority over the entity’s assets. 

The Internal Revenue Service has become aware that nominee individuals are being listed as principal officers, general partners, grantors, owners, and trustors in the Employer Identification Number (EIN) application process. A nominee is not one of these people. Rather, nominees are temporarily authorized to act on behalf of entities during the formation process. The use of nominees in the EIN application process prevents the IRS from gathering appropriate information on entity ownership, and has been found to facilitate tax non-compliance by entities and their owners.

The IRS does not authorize the use of nominees to obtain EINs. All EIN applications (mail, fax, electronic) must disclose the name and Taxpayer Identification Number (SSN, ITIN, or EIN) of the true principal officer, general partner, grantor, owner or trustor. This individual or entity, which the IRS will call the “responsible party,” controls, manages, or directs the applicant entity and the disposition of its funds and assets.

To properly submit a Form SS-4, the form and authorization should include the name, Taxpayer Identification Number and signature of the responsible party. Third party designees filing online applications are reminded of their obligation to retain a complete signed copy of the paper Form SS-4 and signed authorization statement for each entity application filed with the IRS. Nominees do not have the authority to authorize third party designees to file Forms SS-4, and should not be listed on the Form SS-4.

If a nominee is used in the state formation process and the true responsible party has not yet been identified, the entity must identify that individual before applying for an EIN.

The IRS will continue to pursue enforcement actions to prevent the misuse of EIN applications.

If you used a nominee for the EIN Application process, visit Correcting Business Information Where a Nominee Was Used to learn how to correct your information.

Page Last Reviewed or Updated: 03-Jan-2014

The 2012 State Tax

2012 state tax 2. 2012 state tax   Withholding Tax Table of Contents Topics - This chapter discusses: Useful Items - You may want to see: Income Tax Withholding Statement. 2012 state tax 30% Flat Rate Withholding Social Security and Medicare TaxesGeneral Information Bilateral Social Security (Totalization) Agreements Topics - This chapter discusses: Withholding income tax from the pay of U. 2012 state tax S. 2012 state tax citizens, Withholding tax at a flat rate, and Social security and Medicare taxes. 2012 state tax Useful Items - You may want to see: Publication 505 Tax Withholding and Estimated Tax Form (and Instructions) 673 Statement For Claiming Exemption From Withholding on Foreign Earned Income Eligible for the Exclusion Provided by Section 911 W-4 Employee's Withholding Allowance Certificate W-9 Request for Taxpayer Identification Number and Certification See chapter 7 for information about getting this publication and these forms. 2012 state tax Income Tax Withholding U. 2012 state tax S. 2012 state tax employers generally must withhold U. 2012 state tax S. 2012 state tax income tax from the pay of U. 2012 state tax S. 2012 state tax citizens working abroad unless the employer is required by foreign law to withhold foreign income tax. 2012 state tax Foreign earned income exclusion. 2012 state tax   Your employer does not have to withhold U. 2012 state tax S. 2012 state tax income taxes from wages you earn abroad if it is reasonable to believe that you will exclude them from income under the foreign earned income exclusion or the foreign housing exclusion. 2012 state tax   Your employer should withhold taxes from any wages you earn for working in the United States. 2012 state tax Statement. 2012 state tax   You can give a statement to your employer indicating that you expect to qualify for the foreign earned income exclusion under either the bona fide residence test or the physical presence test and indicating your estimated housing cost exclusion. 2012 state tax   Form 673 is an acceptable statement. 2012 state tax You can use Form 673 only if you are a U. 2012 state tax S. 2012 state tax citizen. 2012 state tax You do not have to use the form. 2012 state tax You can prepare your own statement. 2012 state tax See a copy of Form 673, later. 2012 state tax   Generally, your employer can stop the withholding once you submit the statement that includes a declaration that the statement is made under penalties of perjury. 2012 state tax However, if your employer has reason to believe that you will not qualify for either the foreign earned income or the foreign housing exclusion, your employer must continue to withhold. 2012 state tax   In determining whether your foreign earned income is more than the limit on either the foreign earned income exclusion or the foreign housing exclusion, if your employer has any information about pay you received from any other source outside the United States, your employer must take that information into account. 2012 state tax Foreign tax credit. 2012 state tax   If you plan to take a foreign tax credit, you may be eligible for additional withholding allowances on Form W-4. 2012 state tax You can take these additional withholding allowances only for foreign tax credits attributable to taxable salary or wage income. 2012 state tax Withholding from pension payments. 2012 state tax   U. 2012 state tax S. 2012 state tax payers of benefits from employer-deferred compensation plans, individual retirement plans, and commercial annuities generally must withhold income tax from payments delivered outside of the United States. 2012 state tax You can choose exemption from withholding if you: Provide the payer of the benefits with a residence address in the United States or a U. 2012 state tax S. 2012 state tax possession, or Certify to the payer that you are not a U. 2012 state tax S. 2012 state tax citizen or resident alien or someone who left the United States to avoid tax. 2012 state tax Check your withholding. 2012 state tax   Before you report U. 2012 state tax S. 2012 state tax income tax withholding on your tax return, you should carefully review all information documents, such as Form W-2, Wage and Tax Statement, and the Form 1099 information returns. 2012 state tax Compare other records, such as final pay records or bank statements, with Form W-2 or Form 1099 to verify the withholding on these forms. 2012 state tax Check your U. 2012 state tax S. 2012 state tax income tax withholding even if you pay someone else to prepare your tax return. 2012 state tax You may be assessed penalties and interest if you claim more than your correct amount of withholding allowances. 2012 state tax This image is too large to be displayed in the current screen. 2012 state tax Please click the link to view the image. 2012 state tax Form 673 30% Flat Rate Withholding Generally, U. 2012 state tax S. 2012 state tax payers of income other than wages, such as dividends and royalties, are required to withhold tax at a flat 30% (or lower treaty) rate on nonwage income paid to nonresident aliens. 2012 state tax If you are a U. 2012 state tax S. 2012 state tax citizen or resident alien and this tax is withheld in error from payments to you because you have a foreign address, you should notify the payer of the income to stop the withholding. 2012 state tax Use Form W-9 to notify the payer. 2012 state tax You can claim the tax withheld in error as a withholding credit on your tax return if the amount is not adjusted by the payer. 2012 state tax Social security benefits paid to residents. 2012 state tax   If you are a lawful permanent resident (green card holder) and a flat 30% tax was withheld in error on your social security benefits, the tax is refundable by the Social Security Administration (SSA) or the IRS. 2012 state tax The SSA will refund the tax withheld if the refund can be processed during the same calendar year in which the tax was withheld. 2012 state tax If the SSA cannot refund the tax withheld, you must file a Form 1040 or 1040A with the Internal Revenue Service Center at the address listed under Where To File to determine if you are entitled to a refund. 2012 state tax The following information must be submitted with your Form 1040 or Form 1040A. 2012 state tax A copy of Form SSA-1042S, Social Security Benefit Statement. 2012 state tax A copy of your “green card. 2012 state tax ” A signed declaration that includes the following statements. 2012 state tax   “I am a U. 2012 state tax S. 2012 state tax lawful permanent resident and my green card has been neither revoked nor administratively or judicially determined to have been abandoned. 2012 state tax I am filing a U. 2012 state tax S. 2012 state tax income tax return for the taxable year as a resident alien reporting all of my worldwide income. 2012 state tax I have not claimed benefits for the taxable year under an income tax treaty as a nonresident alien. 2012 state tax ” Social Security and Medicare Taxes Social security and Medicare taxes may apply to wages paid to an employee regardless of where the services are performed. 2012 state tax General Information In general, U. 2012 state tax S. 2012 state tax social security and Medicare taxes do not apply to wages for services you perform as an employee outside the United States unless one of the following exceptions applies. 2012 state tax You perform the services on or in connection with an American vessel or aircraft (defined later) and either: You entered into your employment contract within the United States, or The vessel or aircraft touches at a U. 2012 state tax S. 2012 state tax port while you are employed on it. 2012 state tax You are working in one of the countries with which the United States has entered into a bilateral social security agreement (discussed later). 2012 state tax You are working for an American employer (defined later). 2012 state tax You are working for a foreign affiliate (defined later) of an American employer under a voluntary agreement entered into between the American employer and the U. 2012 state tax S. 2012 state tax Treasury Department. 2012 state tax American vessel or aircraft. 2012 state tax   An American vessel is any vessel documented or numbered under the laws of the United States and any other vessel whose crew is employed solely by one or more U. 2012 state tax S. 2012 state tax citizens, residents, or corporations. 2012 state tax An American aircraft is an aircraft registered under the laws of the United States. 2012 state tax American employer. 2012 state tax   An American employer includes any of the following. 2012 state tax The U. 2012 state tax S. 2012 state tax Government or any of its instrumentalities. 2012 state tax An individual who is a resident of the United States. 2012 state tax A partnership of which at least two-thirds of the partners are U. 2012 state tax S. 2012 state tax residents. 2012 state tax A trust of which all the trustees are U. 2012 state tax S. 2012 state tax residents. 2012 state tax A corporation organized under the laws of the United States, any U. 2012 state tax S. 2012 state tax state, or the District of Columbia, Puerto Rico, the U. 2012 state tax S. 2012 state tax Virgin Islands, Guam, or American Samoa. 2012 state tax   An American employer also includes any foreign person with an employee who is performing services in connection with a contract between the U. 2012 state tax S. 2012 state tax government (or any instrumentality thereof) and a member of a domestically controlled group of entities which includes such foreign person. 2012 state tax Foreign affiliate. 2012 state tax   A foreign affiliate of an American employer is any foreign entity in which the American employer has at least a 10% interest, directly or through one or more entities. 2012 state tax For a corporation, the 10% interest must be in its voting stock. 2012 state tax For any other entity, the 10% interest must be in its profits. 2012 state tax   Form 2032, Contract Coverage Under Title II of the Social Security Act, is used by American employers to extend social security coverage to U. 2012 state tax S. 2012 state tax citizens and resident aliens working abroad for foreign affiliates of American employers. 2012 state tax Once you enter into an agreement, coverage cannot be terminated. 2012 state tax Excludable meals and lodging. 2012 state tax   Social security tax does not apply to the value of meals and lodging provided to you for the convenience of your employer if it is reasonable to believe that you will be able to exclude the value from your income. 2012 state tax Bilateral Social Security (Totalization) Agreements The United States has entered into agreements with some foreign countries to coordinate social security coverage and taxation of workers who are employed in those countries. 2012 state tax These agreements are commonly referred to as totalization agreements and are in effect with the following countries. 2012 state tax Australia Greece Norway Austria Ireland Poland Belgium Italy Portugal Canada Japan Spain Chile Korea, Sweden Czech South Switzerland Republic Luxembourg United Denmark Netherlands Kingdom Finland     France     Germany           Under these agreements, dual coverage and dual contributions (taxes) for the same work are eliminated. 2012 state tax The agreements generally make sure that you pay social security taxes to only one country. 2012 state tax Generally, under these agreements, you will only be subject to social security taxes in the country where you are working. 2012 state tax However, if you are temporarily sent to work in a foreign country and your pay would otherwise be subject to social security taxes in both the United States and that country, you generally can remain covered only by U. 2012 state tax S. 2012 state tax social security. 2012 state tax You can get more information on any specific agreement by contacting: Social Security Administration Office of International Programs P. 2012 state tax O. 2012 state tax Box 17741 Baltimore, MD 21235-7741 If you have access to the Internet, you can get more information at: http://www. 2012 state tax socialsecurity. 2012 state tax gov/international. 2012 state tax Covered by U. 2012 state tax S. 2012 state tax only. 2012 state tax   If your pay in a foreign country is subject only to U. 2012 state tax S. 2012 state tax social security tax and is exempt from foreign social security tax, your employer should get a certificate of coverage from the Office of International Programs. 2012 state tax Covered by foreign country only. 2012 state tax   If you are permanently working in a foreign country with which the United States has a social security agreement and, under the agreement, your pay is exempt from U. 2012 state tax S. 2012 state tax social security tax, you or your employer should get a statement from the authorized official or agency of the foreign country verifying that your pay is subject to social security coverage in that country. 2012 state tax   If the authorities of the foreign country will not issue such a statement, either you or your employer should get a statement from the U. 2012 state tax S. 2012 state tax Social Security Administration, Office of International Programs, at the address listed earlier. 2012 state tax The statement should indicate that your wages are not covered by the U. 2012 state tax S. 2012 state tax social security system. 2012 state tax   This statement should be kept by your employer because it establishes that your pay is exempt from U. 2012 state tax S. 2012 state tax social security tax. 2012 state tax   Only wages paid on or after the effective date of the totalization agreement can be exempt from U. 2012 state tax S. 2012 state tax social security tax. 2012 state tax Prev  Up  Next   Home   More Online Publications