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2014 1040ez

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2014 1040ez

2014 1040ez Part Four -   Ajustes a los Ingresos Los tres capítulos de esta sección abordan algunos de los ajustes a los ingresos que puede deducir al calcular el ingreso bruto ajustado. 2014 1040ez Estos capítulos abarcan: Aportaciones a arreglos tradicionales de ahorros para la jubilación (IRA, por sus siglas en inglés), el capítulo 17 , Pensión para el cónyuge divorciado que paga, el capítulo 18 e Intereses sobre préstamos de estudios que usted paga, el capítulo 19 . 2014 1040ez Otros ajustes a los ingresos se explican en otras partes de esta publicación o en otras publicaciones. 2014 1040ez Vea la Tabla V que aparece a continuación. 2014 1040ez Tabla V. 2014 1040ez Otros Ajustes a los Ingresos  Utilice esta tabla para buscar información acerca de otros ajustes a los ingresos no abarcados en esta sección de la publicación. 2014 1040ez SI busca más información sobre la deducción por. 2014 1040ez . 2014 1040ez . 2014 1040ez ENTONCES vea. 2014 1040ez . 2014 1040ez . 2014 1040ez Determinados gastos de negocio de personal en reserva de las Fuerzas Armadas, artistas del espectáculo y funcionarios que prestan servicios por honorarios el capítulo 26 . 2014 1040ez Aportaciones a cuentas de ahorros para gastos médicos la Publicación 969, Health Savings Accounts and Other Tax-Favored Health Plans (Cuentas de ahorros para gastos médicos y otros planes para la salud con beneficios tributarios), en inglés. 2014 1040ez Gastos de mudanza la Publicación 521, Moving Expenses (Gastos de mudanza), en inglés. 2014 1040ez Una porción del impuesto sobre el trabajo por cuenta propia el capítulo 22 . 2014 1040ez Seguro médico para personas que trabajan por cuenta propia el capítulo 21 . 2014 1040ez Pagos a planes SEP, SIMPLE y planes calificados para personas que trabajan por cuenta propia la Publicación 560, Retirement Plans for Small Business (SEP, SIMPLE, and Qualified Plans) (Planes de jubilación para pequeños negocios (SEP, SIMPLE y planes calificados)), en inglés. 2014 1040ez Multa por retiro prematuro de ahorros el capítulo 7 . 2014 1040ez Aportaciones a un plan de ahorros médicos Archer (MSA, por sus siglas en inglés) la Publicación 969, en inglés. 2014 1040ez Amortización o gasto de reforestación los capítulos 7 y 8 de la Publicación 535, Business Expenses (Gastos de negocios), en inglés. 2014 1040ez Aportaciones a planes de pensiones conforme a la sección 501(c)(18)(D) del Código Federal de Impuestos Internos la Publicación 525, Taxable and Nontaxable Income (Ingreso tributable y no tributable), en inglés. 2014 1040ez Gastos procedentes del alquiler de bienes muebles el capítulo 12 . 2014 1040ez Determinados reintegros obligatorios de prestaciones suplementarias por desempleo (sub-pago) el capítulo 12 . 2014 1040ez Gastos por concepto de vivienda en el extranjero el capítulo 4 de la Publicación 54, Tax Guide for U. 2014 1040ez S. 2014 1040ez Citizens and Resident Aliens Abroad (Guía tributaria para ciudadanos estadounidenses y extranjeros residentes que viven en el extranjero), en inglés. 2014 1040ez Pago de servicio de juraduría que se le haya entregado a su empleador el capítulo 12 . 2014 1040ez Aportaciones hechas por determinados capellanes a planes conforme a la sección 403(b) del Código Federal de Impuestos Internos la Publicación 517, Social Security and Other Information for Members of the Clergy and Religious Workers (Seguro Social y otra información para miembros del clero y empleados religiosos), en inglés. 2014 1040ez Honorarios de abogado y determinados costos por acciones legales con respecto a reclamaciones por discriminación ilegal y premios a denunciantes dentro de su propia empresa la Publicación 525, en inglés. 2014 1040ez Deducción por actividades de producción nacional el Formulario 8903, Domestic Production Activities Deduction (Deducción por actividades de producción nacional), en inglés. 2014 1040ez Table of Contents 17. 2014 1040ez   Arreglos de Ahorros para la Jubilación (Arreglos IRA)Qué Hay de Nuevo en el Año 2013 Recordatorios Introduction Useful Items - You may want to see: Arreglos IRA Tradicionales¿Quién Puede Abrir un Arreglo IRA Tradicional? ¿Cuándo y Cómo se Puede Abrir un Arreglo IRA Tradicional? ¿Cuánto se Puede Aportar? ¿Cuándo se Pueden Hacer Aportaciones? ¿Cuánto se Puede Deducir? Aportaciones no Deducibles Arreglos IRA Heredados ¿Puede Traspasar Activos de un Plan de Jubilación? ¿Cuándo Puede Retirar o Utilizar Activos de un Arreglo IRA? ¿Cuándo Tiene que Retirar Activos de un Arreglo IRA? (Distribuciones Mínimas Obligatorias) ¿Están Sujetas a Impuestos las Distribuciones? ¿Qué Acciones Dan Lugar a Multas o Impuestos Adicionales? Arreglos Roth IRA ¿Qué Es un Arreglo Roth IRA? ¿Cuándo se Puede Abrir un Arreglo Roth IRA? ¿Puede Hacer Aportaciones a un Arreglo Roth IRA? ¿Se Pueden Trasladar Activos a un Arreglo Roth IRA? ¿Están Sujetas a Impuestos las Distribuciones? 18. 2014 1040ez   Pensión para el Cónyuge DivorciadoIntroductionCónyuge o ex cónyuge. 2014 1040ez Documento (instrumento) de divorcio o separación judicial. 2014 1040ez Useful Items - You may want to see: Reglas GeneralesPagos hipotecarios. 2014 1040ez Impuestos y seguro. 2014 1040ez Otros pagos a terceros. 2014 1040ez Documentos Firmados Después de 1984Pagos a terceros. 2014 1040ez Excepción. 2014 1040ez Pagos sustitutivos. 2014 1040ez Específicamente designado como pensión para hijos menores. 2014 1040ez Contingencia relacionada con su hijo. 2014 1040ez Pago claramente asociado con una contingencia. 2014 1040ez Cómo Deducir la Pensión para el Cónyuge Divorciado que Pagó Cómo Declarar la Pensión para el Cónyuge Divorciado Recibida Regla de Recuperación 19. 2014 1040ez   Ajustes Tributarios por EstudiosIntroduction Useful Items - You may want to see: Deducción por Intereses sobre Préstamos de EstudiosDefinición de los Intereses sobre Préstamos de Estudios ¿Puede Reclamar la Deducción? ¿Cuánto Puede Deducir? ¿Cómo Calcular la Deducción? Deducción por Matrícula y Cuotas Escolares¿Puede Reclamar la Deducción? Gastos que Califican Estudiante que Reúne los Requisitos Quién Puede Reclamar los Gastos de un Dependiente Cuánto se Puede Deducir Gastos del Educador Prev  Up  Next   Home   More Online Publications
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The 2014 1040ez

2014 1040ez Index Symbols 10% owners, Ten-percent owners. 2014 1040ez 501(c) organizations, Foreign Governments and Certain Other Foreign Organizations 80/20 company, Dividends paid by a domestic corporation (an existing 80/20 company). 2014 1040ez A Acceptance agent, Unexpected payment. 2014 1040ez Accounts, offshore, Offshore accounts. 2014 1040ez Alien Illegal, Illegal aliens. 2014 1040ez Nonresident, Nonresident alien. 2014 1040ez Resident, Resident alien. 2014 1040ez Alimony, Pensions, Annuities, and Alimony (Income Code 14), Alimony payments. 2014 1040ez Allocation information, Failure to provide allocation information. 2014 1040ez American Samoa, U. 2014 1040ez S. 2014 1040ez Virgin Islands and American Samoa corporations. 2014 1040ez Amount to withhold, Determination of amount to withhold. 2014 1040ez Annuities, Pensions, Annuities, and Alimony (Income Code 14), Pensions and annuities. 2014 1040ez 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. 2014 1040ez Banks, interest received by, Banks. 2014 1040ez Beneficial owner, Beneficial Owners Bonds sold between interest dates, Sales of bonds between interest dates. 2014 1040ez Branch profits tax, Corporation subject to branch profits tax. 2014 1040ez C Canada, Exception 3. 2014 1040ez , Deposit interest paid to nonresident alien individuals in 2012. 2014 1040ez , Deposit interest paid to certain nonresident alien individuals in 2013. 2014 1040ez Capital gains, Capital gains (Income Code 9). 2014 1040ez Central withholding agreements, Income Code 43. 2014 1040ez Consent dividends, Consent dividends. 2014 1040ez , Consent dividends. 2014 1040ez Contingent interest, Contingent interest. 2014 1040ez Controlled foreign corporations, interest paid to, Controlled foreign corporations. 2014 1040ez Controlling foreign corporations, Interest paid to controlling foreign corporations (Income Code 3). 2014 1040ez Covenant not to compete, Covenant not to compete. 2014 1040ez Crew members, Crew members. 2014 1040ez D Dependent personal services, Pay for dependent personal services (Income Code 17). 2014 1040ez Allowance for personal exemptions, Withholding exemptions. 2014 1040ez Defined, Pay for dependent personal services (Income Code 17). 2014 1040ez Exempt from withholding, Graduated rates. 2014 1040ez Depositing taxes How to, Depositing Withheld Taxes When to, When Deposits Are Required Deposits, Interest on deposits (Income Code 29). 2014 1040ez Disregarded entities, Disregarded entities. 2014 1040ez Dividends Direct dividend rate, Dividends qualifying for direct dividend rate (Income Code 7). 2014 1040ez Domestic corporation, Dividends paid by a domestic corporation (an existing 80/20 company). 2014 1040ez Foreign corporations, Dividends paid by foreign corporations (Income Code 8). 2014 1040ez In general, Dividends Documentary evidence, Documentary evidence. 2014 1040ez , Documentary Evidence, Documentary evidence. 2014 1040ez Documentation From foreign beneficial owners and U. 2014 1040ez S. 2014 1040ez 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. 2014 1040ez E Effectively connected income, Effectively Connected Income Defined, Effectively Connected Income Foreign partners, Partnership Withholding on Effectively Connected Income EFTPS, Electronic deposit requirement. 2014 1040ez Electronic deposit rules, Electronic deposit requirement. 2014 1040ez Employees, Employees. 2014 1040ez , Employee. 2014 1040ez Employer, Employer. 2014 1040ez F Federal unemployment tax, Federal unemployment tax (FUTA). 2014 1040ez Fellowship grants, Scholarships and Fellowship Grants (Income Code 15) Fellowship income, Scholarships, fellowships, and grants. 2014 1040ez Financial institutions, Branches of financial institutions. 2014 1040ez FIRPTA withholding, U. 2014 1040ez S. 2014 1040ez real property interest. 2014 1040ez , U. 2014 1040ez S. 2014 1040ez Real Property Interest Fiscally transparent entity, Fiscally transparent entity. 2014 1040ez 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. 2014 1040ez 501(c) organizations, Foreign Governments and Certain Other Foreign Organizations Bank, U. 2014 1040ez S. 2014 1040ez branches of foreign banks and foreign insurance companies. 2014 1040ez , Income paid to U. 2014 1040ez S. 2014 1040ez branch of foreign bank or insurance company. 2014 1040ez Charitable organizations, Other foreign organizations, associations, and charitable institutions. 2014 1040ez Corporations, Foreign corporations. 2014 1040ez Governments, Foreign Governments and Certain Other Foreign Organizations Insurance company, U. 2014 1040ez S. 2014 1040ez branches of foreign banks and foreign insurance companies. 2014 1040ez , Income paid to U. 2014 1040ez S. 2014 1040ez branch of foreign bank or insurance company. 2014 1040ez Intermediary, Foreign Intermediaries Organizations and associations, Other foreign organizations, associations, and charitable institutions. 2014 1040ez Partner, Who Must Withhold Partnerships, nonwithholding, Foreign partnerships. 2014 1040ez Person, Foreign Persons Private foundation, Foreign private foundations. 2014 1040ez , Foreign Governments and Certain Other Foreign Organizations Status, Establishment of foreign status. 2014 1040ez Trusts, Foreign simple and grantor trust. 2014 1040ez Form 1042, Withholding and Reporting Obligations, Form 1042 filing. 2014 1040ez , Responsibilities of WT. 2014 1040ez , Form 1042. 2014 1040ez 1042-S, Withholding and Reporting Obligations, Form 1042-S reporting. 2014 1040ez , Form 1042-S reporting. 2014 1040ez , Form 1042 filing. 2014 1040ez , Form 1042-S. 2014 1040ez 1099, Withholding and Reporting Obligations, Primary NRA and Form 1099 responsibility assumed. 2014 1040ez 1099-S, Form 1099-S, Proceeds From Real Estate Transactions. 2014 1040ez 4419, Electronic reporting. 2014 1040ez 7004, Extension to file Form 1042. 2014 1040ez 8233, Form 8233, Exemption From Withholding on Compensation for Independent (and Certain Dependent) Personal Services of a Nonresident Alien Individual. 2014 1040ez 8288, Reporting and Paying the Tax, Form 8288, U. 2014 1040ez S. 2014 1040ez Withholding Tax Return for Dispositions by Foreign Persons of U. 2014 1040ez S. 2014 1040ez Real Property Interests. 2014 1040ez 8288-A, Reporting and Paying the Tax, Form 8288-A, Statement of Withholding on Dispositions by Foreign Persons of U. 2014 1040ez S. 2014 1040ez Real Property Interests. 2014 1040ez 8288-B, Categories (1), (2), and (3). 2014 1040ez 8804, Form 8804, Annual Return for Partnership Withholding Tax (Section 1446). 2014 1040ez 8805, Form 8805, Foreign Partner's Information Statement of Section 1446 Withholding Tax. 2014 1040ez 8813, Form 8813, Partnership Withholding Tax Payment Voucher (Section 1446). 2014 1040ez 8833, Claiming treaty benefits. 2014 1040ez 940, Federal unemployment tax (FUTA). 2014 1040ez 941, Reporting requirements for wages and withheld taxes paid to nonresident aliens. 2014 1040ez 972, Consent dividends. 2014 1040ez SS-4, U. 2014 1040ez S. 2014 1040ez Taxpayer Identification Numbers SS-5, U. 2014 1040ez S. 2014 1040ez Taxpayer Identification Numbers W-2, Reporting requirements for wages and withheld taxes paid to nonresident aliens. 2014 1040ez , Form W-2. 2014 1040ez W-4, Alternate withholding procedure. 2014 1040ez , Form W-4, Employee's Withholding Allowance Certificate. 2014 1040ez , Withholding exemptions. 2014 1040ez , Special instructions for Form W-4. 2014 1040ez W-7, U. 2014 1040ez S. 2014 1040ez Taxpayer Identification Numbers W-8BEN, Beneficial Owners W-8ECI, Documentary evidence. 2014 1040ez 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. 2014 1040ez W-8IMY, Foreign Intermediaries and Foreign Flow-Through Entities W-9, U. 2014 1040ez S. 2014 1040ez Taxpayer Identification Numbers Free tax services, How To Get Tax Help FUTA, Federal unemployment tax (FUTA). 2014 1040ez G Gambling winnings, Gambling winnings (Income Code 28). 2014 1040ez Graduated rates, Graduated rates. 2014 1040ez Graduated withholding, Wages Paid to Employees— Graduated Withholding Grant income, Scholarships, fellowships, and grants. 2014 1040ez Grants, Scholarships and Fellowship Grants (Income Code 15), Other Grants, Prizes, and Awards Green card test, Resident alien. 2014 1040ez Guam, Guam or Northern Mariana Islands corporations. 2014 1040ez H Help (see Tax help) I Identification number, taxpayer, U. 2014 1040ez S. 2014 1040ez Taxpayer Identification Numbers, Identification numbers. 2014 1040ez Illegal aliens, Illegal aliens. 2014 1040ez 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. 2014 1040ez Other than effectively connected, Income Not Effectively Connected Personal service, Personal service income. 2014 1040ez Source of, Source of Income Transportation, Transportation income. 2014 1040ez Income code 01, Interest paid by U. 2014 1040ez S. 2014 1040ez obligors—general (Income Code 1). 2014 1040ez 02, Interest on real property mortgages (Income Code 2). 2014 1040ez 03, Interest paid to controlling foreign corporations (Income Code 3). 2014 1040ez 04, Interest paid by foreign corporations (Income Code 4). 2014 1040ez 06, Dividends paid by U. 2014 1040ez S. 2014 1040ez corporations — general (Income Code 6). 2014 1040ez 07, Dividends qualifying for direct dividend rate (Income Code 7). 2014 1040ez 08, Dividends paid by foreign corporations (Income Code 8). 2014 1040ez 09, Capital gains (Income Code 9). 2014 1040ez 10, Industrial royalties (Income Code 10). 2014 1040ez 11, Motion picture or television copyright royalties (Income Code 11). 2014 1040ez 12, Other royalties (for example, copyright, recording, publishing) (Income Code 12). 2014 1040ez 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). 2014 1040ez 17, Pay for dependent personal services (Income Code 17). 2014 1040ez 18, Pay for teaching (Income Code 18). 2014 1040ez 19, Pay during studying and training (Income Code 19). 2014 1040ez 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). 2014 1040ez 29, Interest on deposits (Income Code 29). 2014 1040ez 30, Original issue discount (Income Code 30). 2014 1040ez 50, Other income (Income Code 50). 2014 1040ez Independent personal services Defined, Pay for independent personal services (Income Code 16). 2014 1040ez Exempt from withholding, Pay for independent personal services (Income Code 16). 2014 1040ez , 30% rate. 2014 1040ez India, Students and business apprentices from India. 2014 1040ez Indirect account holders, Indirect Account Holders Installment payment, Installment payments. 2014 1040ez , Installment payments. 2014 1040ez Insurance proceeds, Insurance proceeds. 2014 1040ez Interest Contingent, Contingent interest. 2014 1040ez Controlling foreign corporations, Interest paid to controlling foreign corporations (Income Code 3). 2014 1040ez Deposits, Interest on deposits (Income Code 29). 2014 1040ez Foreign business arrangements, Interest from foreign business arrangements. 2014 1040ez Foreign corporations, Interest paid by foreign corporations (Income Code 4). 2014 1040ez Income, Interest Portfolio, Portfolio interest. 2014 1040ez , Interest that does not qualify as portfolio interest. 2014 1040ez Real property mortgages, Interest on real property mortgages (Income Code 2). 2014 1040ez Intermediary Foreign, Foreign Intermediaries Nonqualified, Nonqualified intermediary. 2014 1040ez Qualified, Qualified intermediary. 2014 1040ez , Qualified Intermediaries International organizations, Foreign Governments and Certain Other Foreign Organizations ITIN, U. 2014 1040ez S. 2014 1040ez Taxpayer Identification Numbers K Knowledge, standards of, Standards of Knowledge L Liability of withholding agent, Liability for tax. 2014 1040ez M Magnetic media reporting, Electronic reporting. 2014 1040ez Marketable securities, Marketable securities. 2014 1040ez Mexico, Exception 3. 2014 1040ez Missing children, Reminders More information (see Tax help) Mortgages, Interest on real property mortgages (Income Code 2). 2014 1040ez N Non-registered obligations, Obligations not in registered form. 2014 1040ez Nonqualified intermediary, Nonqualified intermediary. 2014 1040ez , Nonqualified Intermediaries Nonresident alien Defined, Nonresident alien. 2014 1040ez Married to U. 2014 1040ez S. 2014 1040ez citizen or resident, Married to U. 2014 1040ez S. 2014 1040ez citizen or resident alien. 2014 1040ez Nonwage pay, Pay that is not wages. 2014 1040ez Northern Mariana Islands, Guam or Northern Mariana Islands corporations. 2014 1040ez Notional principal contract income, Notional principal contract income. 2014 1040ez 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. 2014 1040ez Obligations: Not in registered form, Obligations not in registered form. 2014 1040ez Offshore accounts, Offshore accounts. 2014 1040ez Original issue discount, Original issue discount (Income Code 30). 2014 1040ez Overwithholding, adjustment for, Adjustment for Overwithholding P Partner, Foreign partner. 2014 1040ez Partner, foreign, Who Must Withhold Partnerships Effectively connected income of foreign partners, Partnership Withholding on Effectively Connected Income Foreign, Foreign partnerships. 2014 1040ez Publicly traded, Publicly Traded Partnerships Smaller, Smaller partnerships and trusts. 2014 1040ez , Smaller partnerships and trusts. 2014 1040ez , Smaller partnerships and trusts. 2014 1040ez Withholding foreign, Withholding foreign partnership and foreign trust. 2014 1040ez , 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). 2014 1040ez 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). 2014 1040ez Salaries and wages, Wages Paid to Employees— Graduated Withholding Scholarship or fellowship recipient, Pay for services rendered. 2014 1040ez Studying, Pay during studying and training (Income Code 19). 2014 1040ez Teaching, Pay for teaching (Income Code 18). 2014 1040ez Training, Pay during studying and training (Income Code 19). 2014 1040ez Payee, Identifying the Payee Penalties Deposit, Penalty for failure to make deposits on time. 2014 1040ez Form 1042, Penalties Form 8804, Penalties. 2014 1040ez Form 8805, Penalties. 2014 1040ez Magnetic media, Failure to file electronically. 2014 1040ez Trust fund recovery, Trust fund recovery penalty. 2014 1040ez Pensions, Pension payments. 2014 1040ez , Pensions, Annuities, and Alimony (Income Code 14), Pensions and annuities. 2014 1040ez Per diem, Per diem paid by the U. 2014 1040ez S. 2014 1040ez Government. 2014 1040ez Personal service income, Personal service income. 2014 1040ez Pooled withholding information, Pooled withholding information. 2014 1040ez Portfolio interest, Portfolio interest. 2014 1040ez , Interest that does not qualify as portfolio interest. 2014 1040ez Presumption Corporation, Presumption Rules Individual, Presumption Rules Partnership, Presumption Rules Rules, Presumption Rules Trust, Presumption Rules Private foundation, foreign, Foreign private foundations. 2014 1040ez Prizes, Other Grants, Prizes, and Awards Publications (see Tax help) Puerto Rico, Resident of a U. 2014 1040ez S. 2014 1040ez possession. 2014 1040ez , Exception 4. 2014 1040ez Q QI withholding agreement, QI withholding agreement. 2014 1040ez Qualified intermediary, Qualified intermediary. 2014 1040ez , Qualified Intermediaries Qualified investment entity (QIE) Distributions paid by, Qualified investment entities. 2014 1040ez Dividends paid by, Dividends paid by U. 2014 1040ez S. 2014 1040ez corporations — general (Income Code 6). 2014 1040ez R Racing purses, Racing purses. 2014 1040ez Real property interest Disposition of, U. 2014 1040ez S. 2014 1040ez Real Property Interest Withholding certificates, Withholding Certificates Reason to know, Reason To Know Refund procedures Qualified intermediaries, Collective refund procedures. 2014 1040ez Registered obligations, Obligations in registered form. 2014 1040ez Researchers, Tax treaties. 2014 1040ez Resident alien defined, Resident alien. 2014 1040ez Returns required, Returns Required Royalties, Royalties, Real Property Income and Natural Resources Royalties (Income Code 13) Ryukyu Islands, Income from U. 2014 1040ez S. 2014 1040ez Savings Bonds of residents of the Ryukyu Islands or the Trust Territory of the Pacific Islands. 2014 1040ez S Salaries, Wages Paid to Employees— Graduated Withholding Saving clause, Nonresident alien who becomes a resident alien. 2014 1040ez Scholarship, Scholarships, fellowships, and grants. 2014 1040ez , Scholarships and Fellowship Grants (Income Code 15) Securities, Marketable securities. 2014 1040ez , Income from securities. 2014 1040ez Services performed outside the U. 2014 1040ez S. 2014 1040ez , Services performed outside the United States. 2014 1040ez Short-term obligation, Short-term obligations. 2014 1040ez Social security, Social security and Medicare tax. 2014 1040ez Source of income, Source of Income Standards of knowledge, Standards of Knowledge Substantial presence test, Resident alien. 2014 1040ez T Tax Reporting and paying, Reporting and Paying the Tax Tax help, How To Get Tax Help Tax treaties Claiming benefits, Claiming treaty benefits. 2014 1040ez Dependent personal services, Tax treaties. 2014 1040ez Entertainers and athletes, Tax treaties. 2014 1040ez Gains, Tax treaties. 2014 1040ez Gambling winnings, Tax treaties. 2014 1040ez Independent personal services, Tax treaties. 2014 1040ez Student, Tax treaties. 2014 1040ez Students and trainees, Tax treaties. 2014 1040ez Tables, Tax Treaty Tables Teaching, Tax treaties. 2014 1040ez Tax-exempt entities, Foreign Governments and Certain Other Foreign Organizations Taxpayer Advocate, Taxpayer Advocate Service. 2014 1040ez Taxpayer identification number (TIN), U. 2014 1040ez S. 2014 1040ez Taxpayer Identification Numbers, Identification numbers. 2014 1040ez Exceptions, Exceptions to TIN requirement. 2014 1040ez Teachers, Pay for teaching (Income Code 18). 2014 1040ez Ten-percent owners, Ten-percent owners. 2014 1040ez Territorial limits, Territorial limits. 2014 1040ez Totalization agreements, Social security and Medicare tax. 2014 1040ez Transportation income, Transportation income. 2014 1040ez Travel expenses, Travel expenses. 2014 1040ez Trust Territory of the Pacific Islands, Income from U. 2014 1040ez S. 2014 1040ez Savings Bonds of residents of the Ryukyu Islands or the Trust Territory of the Pacific Islands. 2014 1040ez Trusts Foreign, Foreign simple and grantor trust. 2014 1040ez Smaller, Smaller partnerships and trusts. 2014 1040ez Withholding foreign, Withholding foreign partnership and foreign trust. 2014 1040ez , Withholding Foreign Trusts TTY/TDD information, How To Get Tax Help U U. 2014 1040ez S. 2014 1040ez agent of foreign person, U. 2014 1040ez S. 2014 1040ez agent of foreign person. 2014 1040ez U. 2014 1040ez S. 2014 1040ez branch Foreign bank, U. 2014 1040ez S. 2014 1040ez branches of foreign banks and foreign insurance companies. 2014 1040ez , Income paid to U. 2014 1040ez S. 2014 1040ez branch of foreign bank or insurance company. 2014 1040ez Foreign insurance company, U. 2014 1040ez S. 2014 1040ez branches of foreign banks and foreign insurance companies. 2014 1040ez , Income paid to U. 2014 1040ez S. 2014 1040ez branch of foreign bank or insurance company. 2014 1040ez Foreign person, U. 2014 1040ez S. 2014 1040ez branches of foreign persons. 2014 1040ez U. 2014 1040ez S. 2014 1040ez national, 30% rate. 2014 1040ez U. 2014 1040ez S. 2014 1040ez real property interest, U. 2014 1040ez S. 2014 1040ez real property interest. 2014 1040ez U. 2014 1040ez S. 2014 1040ez savings bonds, Income from U. 2014 1040ez S. 2014 1040ez Savings Bonds of residents of the Ryukyu Islands or the Trust Territory of the Pacific Islands. 2014 1040ez U. 2014 1040ez S. 2014 1040ez territorial limits, Territorial limits. 2014 1040ez U. 2014 1040ez S. 2014 1040ez Virgin Islands, U. 2014 1040ez S. 2014 1040ez Virgin Islands and American Samoa corporations. 2014 1040ez Unexpected payment, Unexpected payment. 2014 1040ez W Wages Paid to employees, Wages Paid to Employees— Graduated Withholding Pay that is not, Pay that is not wages. 2014 1040ez When to withhold, When to withhold. 2014 1040ez Withhold, amount to, Determination of amount to withhold. 2014 1040ez Withhold, when to, When to withhold. 2014 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