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Can I Efile My 2011 Taxes

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Can I Efile My 2011 Taxes

Can i efile my 2011 taxes Publication 515 - Main Content Table of Contents Withholding of TaxWithholding Agent Withholding and Reporting Obligations Persons Subject to NRA WithholdingIdentifying the Payee Foreign Persons DocumentationBeneficial Owners Foreign Intermediaries and Foreign Flow-Through Entities Standards of Knowledge Presumption Rules Income Subject to NRA WithholdingSource of Income Fixed or Determinable Annual or Periodical Income (FDAP) Withholding on Specific IncomeEffectively Connected Income Income Not Effectively Connected Pay for Personal Services Performed Artists and Athletes (Income Codes 42 and 43) Other Income Foreign Governments and Certain Other Foreign Organizations U. Can i efile my 2011 taxes S. Can i efile my 2011 taxes Taxpayer Identification NumbersUnexpected payment. Can i efile my 2011 taxes Depositing Withheld TaxesWhen Deposits Are Required Adjustment for Overwithholding Returns RequiredJoint owners. Can i efile my 2011 taxes Electronic reporting. Can i efile my 2011 taxes Partnership Withholding on Effectively Connected IncomeWho Must Withhold Foreign Partner Publicly Traded Partnerships U. Can i efile my 2011 taxes S. Can i efile my 2011 taxes Real Property InterestForeign corporations. Can i efile my 2011 taxes Domestic corporations. Can i efile my 2011 taxes U. Can i efile my 2011 taxes S. Can i efile my 2011 taxes real property holding corporations. Can i efile my 2011 taxes Partnerships. Can i efile my 2011 taxes Trusts and estates. Can i efile my 2011 taxes Domestically controlled QIE. Can i efile my 2011 taxes Late filing of certifications or notices. Can i efile my 2011 taxes Certifications. Can i efile my 2011 taxes Liability of agent or qualified substitute. Can i efile my 2011 taxes Reporting and Paying the Tax Withholding Certificates Tax Treaty TablesTable 1 Table 2 Table 3 How To Get Tax HelpLow Income Taxpayer Clinics (LITCs). Can i efile my 2011 taxes Withholding of Tax In most cases, a foreign person is subject to U. Can i efile my 2011 taxes S. Can i efile my 2011 taxes tax on its U. Can i efile my 2011 taxes S. Can i efile my 2011 taxes source income. Can i efile my 2011 taxes Most types of U. Can i efile my 2011 taxes S. Can i efile my 2011 taxes source income received by a foreign person are subject to U. Can i efile my 2011 taxes S. Can i efile my 2011 taxes tax of 30%. Can i efile my 2011 taxes A reduced rate, including exemption, may apply if there is a tax treaty between the foreign person's country of residence and the United States. Can i efile my 2011 taxes The tax is generally withheld (NRA withholding) from the payment made to the foreign person. Can i efile my 2011 taxes The term “NRA withholding” is used in this publication descriptively to refer to withholding required under sections 1441, 1442, and 1443 of the Internal Revenue Code. Can i efile my 2011 taxes In most cases, NRA withholding describes the withholding regime that requires withholding on a payment of U. Can i efile my 2011 taxes S. Can i efile my 2011 taxes source income. Can i efile my 2011 taxes Payments to foreign persons, including nonresident alien individuals, foreign entities, and governments, may be subject to NRA withholding. Can i efile my 2011 taxes NRA withholding does not include withholding under section 1445 of the Code (see U. Can i efile my 2011 taxes S. Can i efile my 2011 taxes Real Property Interest, later) or under section 1446 of the Code (see Partnership Withholding on Effectively Connected Income , later). Can i efile my 2011 taxes A withholding agent (defined next) is the person responsible for withholding on payments made to a foreign person. Can i efile my 2011 taxes However, a withholding agent that can reliably associate the payment with documentation (discussed later) from a U. Can i efile my 2011 taxes S. Can i efile my 2011 taxes person is not required to withhold. Can i efile my 2011 taxes In addition, a withholding agent may apply a reduced rate of withholding (including an exemption from withholding) if it can reliably associate the payment with documentation from a beneficial owner that is a foreign person entitled to a reduced rate of withholding. Can i efile my 2011 taxes Withholding Agent You are a withholding agent if you are a U. Can i efile my 2011 taxes S. Can i efile my 2011 taxes or foreign person that has control, receipt, custody, disposal, or payment of any item of income of a foreign person that is subject to withholding. Can i efile my 2011 taxes A withholding agent may be an individual, corporation, partnership, trust, association, nominee (under section 1446 of the Code), or any other entity, including any foreign intermediary, foreign partnership, or U. Can i efile my 2011 taxes S. Can i efile my 2011 taxes branch of certain foreign banks and insurance companies. Can i efile my 2011 taxes You may be a withholding agent even if there is no requirement to withhold from a payment or even if another person has withheld the required amount from the payment. Can i efile my 2011 taxes Although several persons may be withholding agents for a single payment, the full tax is required to be withheld only once. Can i efile my 2011 taxes In most cases, the U. Can i efile my 2011 taxes S. Can i efile my 2011 taxes person who pays an amount subject to NRA withholding is the person responsible for withholding. Can i efile my 2011 taxes However, other persons may be required to withhold. Can i efile my 2011 taxes For example, a payment made by a flow-through entity or nonqualified intermediary that knows, or has reason to know, that the full amount of NRA withholding was not done by the person from which it receives a payment is required to do the appropriate withholding since it also falls within the definition of a withholding agent. Can i efile my 2011 taxes In addition, withholding must be done by any qualified intermediary, withholding foreign partnership, or withholding foreign trust in accordance with the terms of its withholding agreement, discussed later. Can i efile my 2011 taxes Liability for tax. Can i efile my 2011 taxes   As a withholding agent, you are personally liable for any tax required to be withheld. Can i efile my 2011 taxes This liability is independent of the tax liability of the foreign person to whom the payment is made. Can i efile my 2011 taxes If you fail to withhold and the foreign payee fails to satisfy its U. Can i efile my 2011 taxes S. Can i efile my 2011 taxes tax liability, then both you and the foreign person are liable for tax, as well as interest and any applicable penalties. Can i efile my 2011 taxes   The applicable tax will be collected only once. Can i efile my 2011 taxes If the foreign person satisfies its U. Can i efile my 2011 taxes S. Can i efile my 2011 taxes tax liability, you are not liable for the tax but remain liable for any interest and penalties for failure to withhold. Can i efile my 2011 taxes Determination of amount to withhold. Can i efile my 2011 taxes   You must withhold on the gross amount subject to NRA withholding. Can i efile my 2011 taxes You cannot reduce the gross amount by any deductions. Can i efile my 2011 taxes However, see Scholarships and Fellowship Grants and Pay for Personal Services Performed , later, for when a deduction for a personal exemption may be allowed. Can i efile my 2011 taxes   If the determination of the source of the income or the amount subject to tax depends on facts that are not known at the time of payment, you must withhold an amount sufficient to ensure that at least 30% of the amount subsequently determined to be subject to withholding is withheld. Can i efile my 2011 taxes In no case, however, should you withhold more than 30% of the total amount paid. Can i efile my 2011 taxes Or, you may make a reasonable estimate of the amount from U. Can i efile my 2011 taxes S. Can i efile my 2011 taxes sources and put a corresponding part of the amount due in escrow until the amount from U. Can i efile my 2011 taxes S. Can i efile my 2011 taxes sources can be determined, at which time withholding becomes due. Can i efile my 2011 taxes When to withhold. Can i efile my 2011 taxes   Withholding is required at the time you make a payment of an amount subject to withholding. Can i efile my 2011 taxes A payment is made to a person if that person realizes income, whether or not there is an actual transfer of cash or other property. Can i efile my 2011 taxes A payment is considered made to a person if it is paid for that person's benefit. Can i efile my 2011 taxes For example, a payment made to a creditor of a person in satisfaction of that person's debt to the creditor is considered made to the person. Can i efile my 2011 taxes A payment also is considered made to a person if it is made to that person's agent. Can i efile my 2011 taxes   A U. Can i efile my 2011 taxes S. Can i efile my 2011 taxes partnership should withhold when any distributions that include amounts subject to withholding are made. Can i efile my 2011 taxes However, if a foreign partner's distributive share of income subject to withholding is not actually distributed, the U. Can i efile my 2011 taxes S. Can i efile my 2011 taxes partnership must withhold on the foreign partner's distributive share of the income on the earlier of the date that a Schedule K-1 (Form 1065) is provided or mailed to the partner or the due date for furnishing that schedule. Can i efile my 2011 taxes If the distributable amount consists of effectively connected income, see Partnership Withholding on Effectively Connected Income , later. Can i efile my 2011 taxes A U. Can i efile my 2011 taxes S. Can i efile my 2011 taxes trust is required to withhold on the amount includible in the gross income of a foreign beneficiary to the extent the trust's distributable net income consists of an amount subject to withholding. Can i efile my 2011 taxes To the extent a U. Can i efile my 2011 taxes S. Can i efile my 2011 taxes trust is required to distribute an amount subject to withholding but does not actually distribute the amount, it must withhold on the foreign beneficiary's allocable share at the time the income is required to be reported on Form 1042-S. Can i efile my 2011 taxes Withholding and Reporting Obligations You are required to report payments subject to NRA withholding on Form 1042-S and to file a tax return on Form 1042. Can i efile my 2011 taxes (See Returns Required , later. Can i efile my 2011 taxes ) An exception from reporting may apply to individuals who are not required to withhold from a payment and who do not make the payment in the course of their trade or business. Can i efile my 2011 taxes Form 1099 reporting and backup withholding. Can i efile my 2011 taxes    You also may be responsible as a payer for reporting on Form 1099 payments made to a U. Can i efile my 2011 taxes S. Can i efile my 2011 taxes person. Can i efile my 2011 taxes You must withhold 28% (backup withholding rate) from a reportable payment made to a U. Can i efile my 2011 taxes S. Can i efile my 2011 taxes person that is subject to Form 1099 reporting if any of the following apply. Can i efile my 2011 taxes The U. Can i efile my 2011 taxes S. Can i efile my 2011 taxes person has not provided its taxpayer identification number (TIN) in the manner required. Can i efile my 2011 taxes The IRS notifies you that the TIN furnished by the payee is incorrect. Can i efile my 2011 taxes There has been a notified payee underreporting. Can i efile my 2011 taxes There has been a payee certification failure. Can i efile my 2011 taxes In most cases, a TIN must be provided by a U. Can i efile my 2011 taxes S. Can i efile my 2011 taxes non-exempt recipient on Form W-9, Request for Taxpayer Identification Number and Certification. Can i efile my 2011 taxes A payer files a tax return on Form 945, Annual Return of Withheld Federal Income Tax, for backup withholding. Can i efile my 2011 taxes You may be required to file Form 1099 and, if appropriate, backup withhold, even if you do not make the payments directly to that U. Can i efile my 2011 taxes S. Can i efile my 2011 taxes person. Can i efile my 2011 taxes For example, you are required to report income paid to a foreign intermediary or flow-through entity that collects for a U. Can i efile my 2011 taxes S. Can i efile my 2011 taxes person subject to Form 1099 reporting. Can i efile my 2011 taxes See Identifying the Payee , later, for more information. Can i efile my 2011 taxes Also see Section S. Can i efile my 2011 taxes Special Rules for Reporting Payments Made Through Foreign Intermediaries and Foreign Flow-Through Entities on Form 1099 in the General Instructions for Certain Information Returns. Can i efile my 2011 taxes Foreign persons who provide Form W-8BEN, Form W-8ECI, or Form W-8EXP (or applicable documentary evidence) are exempt from backup withholding and Form 1099 reporting. Can i efile my 2011 taxes Wages paid to employees. Can i efile my 2011 taxes   If you are the employer of a nonresident alien, you generally must withhold taxes at graduated rates. Can i efile my 2011 taxes See Pay for Personal Services Performed , later. Can i efile my 2011 taxes Effectively connected income by partnerships. Can i efile my 2011 taxes   A withholding agent that is a partnership (whether U. Can i efile my 2011 taxes S. Can i efile my 2011 taxes or foreign) is also responsible for withholding on its income effectively connected with a U. Can i efile my 2011 taxes S. Can i efile my 2011 taxes trade or business that is allocable to foreign partners. Can i efile my 2011 taxes See Partnership Withholding on Effectively Connected Income , later, for more information. Can i efile my 2011 taxes U. Can i efile my 2011 taxes S. Can i efile my 2011 taxes real property interest. Can i efile my 2011 taxes   A withholding agent also may be responsible for withholding if a foreign person transfers a U. Can i efile my 2011 taxes S. Can i efile my 2011 taxes real property interest to the agent, or if it is a corporation, partnership, trust, or estate that distributes a U. Can i efile my 2011 taxes S. Can i efile my 2011 taxes real property interest to a shareholder, partner, or beneficiary that is a foreign person. Can i efile my 2011 taxes See U. Can i efile my 2011 taxes S. Can i efile my 2011 taxes Real Property Interest , later. Can i efile my 2011 taxes Persons Subject to NRA Withholding NRA withholding applies only to payments made to a payee that is a foreign person. Can i efile my 2011 taxes It does not apply to payments made to U. Can i efile my 2011 taxes S. Can i efile my 2011 taxes persons. Can i efile my 2011 taxes Usually, you determine the payee's status as a U. Can i efile my 2011 taxes S. Can i efile my 2011 taxes or foreign person based on the documentation that person provides. Can i efile my 2011 taxes See Documentation , later. Can i efile my 2011 taxes However, if you have received no documentation or you cannot reliably associate all or a part of a payment with documentation, then you must apply certain presumption rules, discussed later. Can i efile my 2011 taxes Identifying the Payee In most cases, the payee is the person to whom you make the payment, regardless of whether that person is the beneficial owner of the income. Can i efile my 2011 taxes However, there are situations in which the payee is a person other than the one to whom you actually make a payment. Can i efile my 2011 taxes U. Can i efile my 2011 taxes S. Can i efile my 2011 taxes agent of foreign person. Can i efile my 2011 taxes   If you make a payment to a U. Can i efile my 2011 taxes S. Can i efile my 2011 taxes person and you have actual knowledge that the U. Can i efile my 2011 taxes S. Can i efile my 2011 taxes person is receiving the payment as an agent of a foreign person, you must treat the payment as made to the foreign person. Can i efile my 2011 taxes However, if the U. Can i efile my 2011 taxes S. Can i efile my 2011 taxes person is a financial institution, you may treat the institution as the payee provided you have no reason to believe that the institution will not comply with its own obligation to withhold. Can i efile my 2011 taxes   If the payment is not subject to NRA withholding (for example, gross proceeds from the sales of securities), you must treat the payment as made to a U. Can i efile my 2011 taxes S. Can i efile my 2011 taxes person and not as a payment to a foreign person. Can i efile my 2011 taxes You may be required to report the payment on Form 1099 and, if applicable, backup withhold. Can i efile my 2011 taxes Disregarded entities. Can i efile my 2011 taxes   A business entity that is not a corporation and that has a single owner may be disregarded as an entity separate from its owner (a disregarded entity) for federal tax purposes. Can i efile my 2011 taxes The payee of a payment made to a disregarded entity is the owner of the entity. Can i efile my 2011 taxes   If the owner of the entity is a foreign person, you must apply NRA withholding unless you can treat the foreign owner as a beneficial owner entitled to a reduced rate of withholding. Can i efile my 2011 taxes   If the owner is a U. Can i efile my 2011 taxes S. Can i efile my 2011 taxes person, you do not apply NRA withholding. Can i efile my 2011 taxes However, you may be required to report the payment on Form 1099 and, if applicable, backup withhold. Can i efile my 2011 taxes You may assume that a foreign entity is not a disregarded entity unless you can reliably associate the payment with documentation provided by the owner or you have actual knowledge or reason to know that the foreign entity is a disregarded entity. Can i efile my 2011 taxes Flow-Through Entities The payees of payments (other than income effectively connected with a U. Can i efile my 2011 taxes S. Can i efile my 2011 taxes trade or business) made to a foreign flow-through entity are the owners or beneficiaries of the flow-through entity. Can i efile my 2011 taxes This rule applies for purposes of NRA withholding and for Form 1099 reporting and backup withholding. Can i efile my 2011 taxes Income that is, or is deemed to be, effectively connected with the conduct of a U. Can i efile my 2011 taxes S. Can i efile my 2011 taxes trade or business of a flow-through entity is treated as paid to the entity. Can i efile my 2011 taxes All of the following are flow-through entities. Can i efile my 2011 taxes A foreign partnership (other than a withholding foreign partnership). Can i efile my 2011 taxes A foreign simple or foreign grantor trust (other than a withholding foreign trust). Can i efile my 2011 taxes A fiscally transparent entity receiving income for which treaty benefits are claimed. Can i efile my 2011 taxes See Fiscally transparent entity , later. Can i efile my 2011 taxes In most cases, you treat a payee as a flow-through entity if it provides you with a Form W-8IMY (see Documentation , later) on which it claims such status. Can i efile my 2011 taxes You also may be required to treat the entity as a flow-through entity under the presumption rules, discussed later. Can i efile my 2011 taxes You must determine whether the owners or beneficiaries of a flow-through entity are U. Can i efile my 2011 taxes S. Can i efile my 2011 taxes or foreign persons, how much of the payment relates to each owner or beneficiary, and, if the owner or beneficiary is foreign, whether a reduced rate of NRA withholding applies. Can i efile my 2011 taxes You make these determinations based on the documentation and other information (contained in a withholding statement) that is associated with the flow-through entity's Form W-8IMY. Can i efile my 2011 taxes If you do not have all of the information that is required to reliably associate a payment with a specific payee, you must apply the presumption rules. Can i efile my 2011 taxes See Documentation and Presumption Rules , later. Can i efile my 2011 taxes Withholding foreign partnerships and withholding foreign trusts are not flow-through entities. Can i efile my 2011 taxes Foreign partnerships. Can i efile my 2011 taxes    A foreign partnership is any partnership that is not organized under the laws of any state of the United States or the District of Columbia or any partnership that is treated as foreign under the income tax regulations. Can i efile my 2011 taxes If a foreign partnership is not a withholding foreign partnership, the payees of income are the partners of the partnership, provided the partners are not themselves a flow-through entity or a foreign intermediary. Can i efile my 2011 taxes However, the payee is the partnership itself if the partnership is claiming treaty benefits on the basis that it is not fiscally transparent and that it meets all the other requirements for claiming treaty benefits. Can i efile my 2011 taxes If a partner is a foreign flow-through entity or a foreign intermediary, you apply the payee determination rules to that partner to determine the payees. Can i efile my 2011 taxes Example 1. Can i efile my 2011 taxes A nonwithholding foreign partnership has three partners: a nonresident alien individual; a foreign corporation; and a U. Can i efile my 2011 taxes S. Can i efile my 2011 taxes citizen. Can i efile my 2011 taxes You make a payment of U. Can i efile my 2011 taxes S. Can i efile my 2011 taxes source interest to the partnership. Can i efile my 2011 taxes It gives you a Form W-8IMY with which it associates Form W-8BEN from the nonresident alien; Form W-8BEN from the foreign corporation; and Form W-9 from the U. Can i efile my 2011 taxes S. Can i efile my 2011 taxes citizen. Can i efile my 2011 taxes The partnership also gives you a complete withholding statement that enables you to associate a part of the interest payment to each partner. Can i efile my 2011 taxes You must treat all three partners as the payees of the interest payment as if the payment were made directly to them. Can i efile my 2011 taxes Report the payment to the nonresident alien and the foreign corporation on Forms 1042-S. Can i efile my 2011 taxes Report the payment to the U. Can i efile my 2011 taxes S. Can i efile my 2011 taxes citizen on Form 1099-INT. Can i efile my 2011 taxes Example 2. Can i efile my 2011 taxes A nonwithholding foreign partnership has two partners: a foreign corporation and a nonwithholding foreign partnership. Can i efile my 2011 taxes The second partnership has two partners, both nonresident alien individuals. Can i efile my 2011 taxes You make a payment of U. Can i efile my 2011 taxes S. Can i efile my 2011 taxes source interest to the first partnership. Can i efile my 2011 taxes It gives you a valid Form W-8IMY with which it associates a Form W-8BEN from the foreign corporation and a Form W-8IMY from the second partnership. Can i efile my 2011 taxes In addition, Forms W-8BEN from the partners are associated with the Form W-8IMY from the second partnership. Can i efile my 2011 taxes The Forms W-8IMY from the partnerships have complete withholding statements associated with them. Can i efile my 2011 taxes Because you can reliably associate a part of the interest payment with the Form W-8BEN provided by the foreign corporation and the Forms W-8BEN provided by the nonresident alien individual partners as a result of the withholding statements, you must treat them as the payees of the interest. Can i efile my 2011 taxes Example 3. Can i efile my 2011 taxes You make a payment of U. Can i efile my 2011 taxes S. Can i efile my 2011 taxes source dividends to a withholding foreign partnership. Can i efile my 2011 taxes The partnership has two partners, both foreign corporations. Can i efile my 2011 taxes You can reliably associate the payment with a valid Form W-8IMY from the partnership on which it represents that it is a withholding foreign partnership. Can i efile my 2011 taxes You must treat the partnership as the payee of the dividends. Can i efile my 2011 taxes Foreign simple and grantor trust. Can i efile my 2011 taxes   A trust is foreign unless it meets both of the following tests. Can i efile my 2011 taxes A court within the United States is able to exercise primary supervision over the administration of the trust. Can i efile my 2011 taxes One or more U. Can i efile my 2011 taxes S. Can i efile my 2011 taxes persons have the authority to control all substantial decisions of the trust. Can i efile my 2011 taxes   In most cases, a foreign simple trust is a foreign trust that is required to distribute all of its income annually. Can i efile my 2011 taxes A foreign grantor trust is a foreign trust that is treated as a grantor trust under sections 671 through 679 of the Code. Can i efile my 2011 taxes   The payees of a payment made to a foreign simple trust are the beneficiaries of the trust. Can i efile my 2011 taxes The payees of a payment made to a foreign grantor trust are the owners of the trust. Can i efile my 2011 taxes However, the payee is the foreign simple or grantor trust itself if the trust is claiming treaty benefits on the basis that it is not fiscally transparent and that it meets all the other requirements for claiming treaty benefits. Can i efile my 2011 taxes If the beneficiaries or owners are themselves flow-through entities or foreign intermediaries, you apply the payee determination rules to that beneficiary or owner to determine the payees. Can i efile my 2011 taxes Example. Can i efile my 2011 taxes A foreign simple trust has three beneficiaries: two nonresident alien individuals and a U. Can i efile my 2011 taxes S. Can i efile my 2011 taxes citizen. Can i efile my 2011 taxes You make a payment of interest to the foreign trust. Can i efile my 2011 taxes It gives you a Form W-8IMY with which it associates Forms W-8BEN from the nonresident aliens and a Form W-9 from the U. Can i efile my 2011 taxes S. Can i efile my 2011 taxes citizen. Can i efile my 2011 taxes The trust also gives you a complete withholding statement that enables you to associate a part of the interest payment with the forms provided by each beneficiary. Can i efile my 2011 taxes You must treat all three beneficiaries as the payees of the interest payment as if the payment were made directly to them. Can i efile my 2011 taxes Report the payment to the nonresident aliens on Forms 1042-S. Can i efile my 2011 taxes Report the payment to the U. Can i efile my 2011 taxes S. Can i efile my 2011 taxes citizen on Form 1099-INT. Can i efile my 2011 taxes Fiscally transparent entity. Can i efile my 2011 taxes   If a reduced rate of withholding under an income tax treaty is claimed, a flow-through entity includes any entity in which the interest holder must treat the entity as fiscally transparent. Can i efile my 2011 taxes The determination of whether an entity is fiscally transparent is made on an item of income basis (that is, the determination is made separately for interest, dividends, royalties, etc. Can i efile my 2011 taxes ). Can i efile my 2011 taxes The interest holder in an entity makes the determination by applying the laws of the jurisdiction where the interest holder is organized, incorporated, or otherwise considered a resident. Can i efile my 2011 taxes An entity is considered to be fiscally transparent for the income to the extent the laws of that jurisdiction require the interest holder to separately take into account on a current basis the interest holder's share of the income, whether or not distributed to the interest holder, and the character and source of the income to the interest holder are determined as if the income was realized directly from the source that paid it to the entity. Can i efile my 2011 taxes Subject to the standards of knowledge rules discussed later, you generally make the determination that an entity is fiscally transparent based on a Form W-8IMY provided by the entity. Can i efile my 2011 taxes   The payees of a payment made to a fiscally transparent entity are the interest holders of the entity. Can i efile my 2011 taxes Example. Can i efile my 2011 taxes Entity A is a business organization organized under the laws of country X that has an income tax treaty in force with the United States. Can i efile my 2011 taxes A has two interest holders, B and C. Can i efile my 2011 taxes B is a corporation organized under the laws of country Y. Can i efile my 2011 taxes C is a corporation organized under the laws of country Z. Can i efile my 2011 taxes Both countries Y and Z have an income tax treaty in force with the United States. Can i efile my 2011 taxes A receives royalty income from U. Can i efile my 2011 taxes S. Can i efile my 2011 taxes sources that is not effectively connected with the conduct of a trade or business in the United States. Can i efile my 2011 taxes For U. Can i efile my 2011 taxes S. Can i efile my 2011 taxes income tax purposes, A is treated as a partnership. Can i efile my 2011 taxes Country X treats A as a partnership and requires the interest holders in A to separately take into account on a current basis their respective shares of the income paid to A even if the income is not distributed. Can i efile my 2011 taxes The laws of country X provide that the character and source of the income to A's interest holders are determined as if the income was realized directly from the source that paid it to A. Can i efile my 2011 taxes Accordingly, A is fiscally transparent in its jurisdiction, country X. Can i efile my 2011 taxes B and C are not fiscally transparent under the laws of their respective countries of incorporation. Can i efile my 2011 taxes Country Y requires B to separately take into account on a current basis B's share of the income paid to A, and the character and source of the income to B is determined as if the income was realized directly from the source that paid it to A. Can i efile my 2011 taxes Accordingly, A is fiscally transparent for that income under the laws of country Y, and B is treated as deriving its share of the U. Can i efile my 2011 taxes S. Can i efile my 2011 taxes source royalty income for purposes of the U. Can i efile my 2011 taxes S. Can i efile my 2011 taxes -Y income tax treaty. Can i efile my 2011 taxes Country Z, on the other hand, treats A as a corporation and does not require C to take into account its share of A's income on a current basis whether or not distributed. Can i efile my 2011 taxes Therefore, A is not treated as fiscally transparent under the laws of country Z. Can i efile my 2011 taxes Accordingly, C is not treated as deriving its share of the U. Can i efile my 2011 taxes S. Can i efile my 2011 taxes source royalty income for purposes of the U. Can i efile my 2011 taxes S. Can i efile my 2011 taxes -Z income tax treaty. Can i efile my 2011 taxes Foreign Intermediaries In most cases, if you make payments to a foreign intermediary, the payees are the persons for whom the foreign intermediary collects the payment, such as account holders or customers, not the intermediary itself. Can i efile my 2011 taxes This rule applies for purposes of NRA withholding and for Form 1099 reporting and backup withholding. Can i efile my 2011 taxes You may, however, treat a qualified intermediary that has assumed primary withholding responsibility for a payment as the payee, and you are not required to withhold. Can i efile my 2011 taxes An intermediary is a custodian, broker, nominee, or any other person that acts as an agent for another person. Can i efile my 2011 taxes A foreign intermediary is either a qualified intermediary or a nonqualified intermediary. Can i efile my 2011 taxes In most cases, you determine whether an entity is a qualified intermediary or a nonqualified intermediary based on the representations the intermediary makes on Form W-8IMY. Can i efile my 2011 taxes You must determine whether the customers or account holders of a foreign intermediary are U. Can i efile my 2011 taxes S. Can i efile my 2011 taxes or foreign persons and, if the account holder or customer is foreign, whether a reduced rate of NRA withholding applies. Can i efile my 2011 taxes You make these determinations based on the foreign intermediary's Form W-8IMY and associated information and documentation. Can i efile my 2011 taxes If you do not have all of the information or documentation that is required to reliably associate a payment with a payee, you must apply the presumption rules. Can i efile my 2011 taxes See Documentation and Presumption Rules , later. Can i efile my 2011 taxes Nonqualified intermediary. Can i efile my 2011 taxes   A nonqualified intermediary (NQI) is any intermediary that is a foreign person and that is not a qualified intermediary. Can i efile my 2011 taxes The payees of a payment made to an NQI are the customers or account holders on whose behalf the NQI is acting. Can i efile my 2011 taxes Example. Can i efile my 2011 taxes You make a payment of interest to a foreign bank that is a nonqualified intermediary. Can i efile my 2011 taxes The bank gives you a Form W-8IMY and the Forms W-8BEN of two foreign persons, and a Form W-9 from a U. Can i efile my 2011 taxes S. Can i efile my 2011 taxes person for whom the bank is collecting the payments. Can i efile my 2011 taxes The bank also associates with its Form W-8IMY a withholding statement on which it allocates the interest payment to each account holder and provides all other information required to be on the withholding statement. Can i efile my 2011 taxes The account holders are the payees of the interest payment. Can i efile my 2011 taxes You should report the part of the interest paid to the two foreign persons on Forms 1042-S and the part paid to the U. Can i efile my 2011 taxes S. Can i efile my 2011 taxes person on Form 1099-INT. Can i efile my 2011 taxes Qualified intermediary. Can i efile my 2011 taxes   A qualified intermediary (QI) is any foreign intermediary (or foreign branch of a U. Can i efile my 2011 taxes S. Can i efile my 2011 taxes intermediary) that has entered into a qualified intermediary withholding agreement (discussed later) with the IRS. Can i efile my 2011 taxes You may treat a QI as a payee to the extent the QI assumes primary withholding responsibility or primary Form 1099 reporting and backup withholding responsibility for a payment. Can i efile my 2011 taxes In this situation, the QI is required to withhold the tax. Can i efile my 2011 taxes You can determine whether a QI has assumed responsibility from the Form W-8IMY provided by the QI. Can i efile my 2011 taxes   A payment to a QI to the extent it does not assume primary NRA withholding responsibility is considered made to the person on whose behalf the QI acts. Can i efile my 2011 taxes If a QI does not assume Form 1099 reporting and backup withholding responsibility, you must report on Form 1099 and, if applicable, backup withhold as if you were making the payment directly to the U. Can i efile my 2011 taxes S. Can i efile my 2011 taxes person. Can i efile my 2011 taxes Branches of financial institutions. Can i efile my 2011 taxes   Branches of financial institutions are not permitted to operate as QIs if they are located outside of countries having approved “know-your-customer” (KYC) rules. Can i efile my 2011 taxes The countries with approved KYC rules are listed on IRS. Can i efile my 2011 taxes gov. Can i efile my 2011 taxes QI withholding agreement. Can i efile my 2011 taxes   Foreign financial institutions and foreign branches of U. Can i efile my 2011 taxes S. Can i efile my 2011 taxes financial institutions can enter into an agreement with the IRS to be a qualified intermediary. Can i efile my 2011 taxes   A QI is entitled to certain simplified withholding and reporting rules. Can i efile my 2011 taxes In general, there are three major areas whereby intermediaries with QI status are afforded such simplified treatment. Can i efile my 2011 taxes   To apply for QI status, complete Form 14345, Qualified Intermediary Application, and Form SS-4, Application for Employer Identification Number. Can i efile my 2011 taxes These forms, and the procedures required to obtain a QI withholding agreement are available at www. Can i efile my 2011 taxes irs. Can i efile my 2011 taxes gov/Businesses/Corporations/Qualified-Intermediaries-(QI). Can i efile my 2011 taxes Documentation. Can i efile my 2011 taxes   A QI is not required to forward documentation obtained from foreign account holders to the U. Can i efile my 2011 taxes S. Can i efile my 2011 taxes withholding agent from whom the QI receives a payment of U. Can i efile my 2011 taxes S. Can i efile my 2011 taxes source income. Can i efile my 2011 taxes The QI maintains such documentation at its location and provides the U. Can i efile my 2011 taxes S. Can i efile my 2011 taxes withholding agent with withholding rate pools. Can i efile my 2011 taxes A withholding rate pool is a payment of a single type of income that is subject to a single rate of withholding. Can i efile my 2011 taxes   A QI is required to provide the U. Can i efile my 2011 taxes S. Can i efile my 2011 taxes withholding agent with information regarding U. Can i efile my 2011 taxes S. Can i efile my 2011 taxes persons subject to Form 1099 information reporting unless the QI assumes the primary obligation to do Form 1099 reporting and backup withholding. Can i efile my 2011 taxes   If a QI obtains documentary evidence under the “know-your-customer” rules that apply to the QI under local law, and the documentary evidence is of a type specified in an attachment to the QI agreement, the documentary evidence remains valid until there is a change in circumstances or the QI knows the information is incorrect. Can i efile my 2011 taxes This indefinite validity period rule does not apply to Forms W-8 or to documentary evidence that is not of the type specified in the attachment to the agreement. Can i efile my 2011 taxes Form 1042-S reporting. Can i efile my 2011 taxes   A QI is permitted to report payments made to its direct foreign account holders on a pooled basis rather than reporting payments to each direct account holder specifically. Can i efile my 2011 taxes Pooled basis reporting is not available for payments to certain account holders, such as a nonqualified intermediary or a flow-through entity (discussed earlier). Can i efile my 2011 taxes Collective refund procedures. Can i efile my 2011 taxes   A QI may seek a refund on behalf of its direct account holders. Can i efile my 2011 taxes The direct account holders, therefore, are not required to file returns with the IRS to obtain refunds, but rather may obtain them from the QI. Can i efile my 2011 taxes U. Can i efile my 2011 taxes S. Can i efile my 2011 taxes branches of foreign banks and foreign insurance companies. Can i efile my 2011 taxes   Special rules apply to a U. Can i efile my 2011 taxes S. Can i efile my 2011 taxes branch of a foreign bank subject to Federal Reserve Board supervision or a foreign insurance company subject to state regulatory supervision. Can i efile my 2011 taxes If you agree to treat the branch as a U. Can i efile my 2011 taxes S. Can i efile my 2011 taxes person, you may treat the branch as a U. Can i efile my 2011 taxes S. Can i efile my 2011 taxes payee for a payment subject to NRA withholding provided you receive a Form W-8IMY from the U. Can i efile my 2011 taxes S. Can i efile my 2011 taxes branch on which the agreement is evidenced. Can i efile my 2011 taxes If you treat the branch as a U. Can i efile my 2011 taxes S. Can i efile my 2011 taxes payee, you are not required to withhold. Can i efile my 2011 taxes Even though you agree to treat the branch as a U. Can i efile my 2011 taxes S. Can i efile my 2011 taxes person, you must report the payment on Form 1042-S. Can i efile my 2011 taxes   A financial institution organized in a U. Can i efile my 2011 taxes S. Can i efile my 2011 taxes possession is treated as a U. Can i efile my 2011 taxes S. Can i efile my 2011 taxes branch. Can i efile my 2011 taxes The special rules discussed in this section apply to a possessions financial institution. Can i efile my 2011 taxes   If you are paying a U. Can i efile my 2011 taxes S. Can i efile my 2011 taxes branch an amount that is not subject to NRA withholding, treat the payment as made to a foreign person, irrespective of any agreement to treat the branch as a U. Can i efile my 2011 taxes S. Can i efile my 2011 taxes person for amounts subject to NRA withholding. Can i efile my 2011 taxes Consequently, amounts not subject to NRA withholding that are paid to a U. Can i efile my 2011 taxes S. Can i efile my 2011 taxes branch are not subject to Form 1099 reporting or backup withholding. Can i efile my 2011 taxes   Alternatively, a U. Can i efile my 2011 taxes S. Can i efile my 2011 taxes branch may provide you with a Form W-8IMY with which it associates the documentation of the persons on whose behalf it acts. Can i efile my 2011 taxes In this situation, the payees are the persons on whose behalf the branch acts provided you can reliably associate the payment with valid documentation from those persons. Can i efile my 2011 taxes See Nonqualified Intermediaries under  Documentation, later. Can i efile my 2011 taxes   If the U. Can i efile my 2011 taxes S. Can i efile my 2011 taxes branch does not provide you with a Form W-8IMY, then you should treat a payment subject to NRA withholding as made to the foreign person of which the branch is a part and the income as effectively connected with the conduct of a trade or business in the United States. Can i efile my 2011 taxes Withholding foreign partnership and foreign trust. Can i efile my 2011 taxes   A withholding foreign partnership (WP) is any foreign partnership that has entered into a WP withholding agreement with the IRS and is acting in that capacity. Can i efile my 2011 taxes A withholding foreign trust (WT) is a foreign simple or grantor trust that has entered into a WT withholding agreement with the IRS and is acting in that capacity. Can i efile my 2011 taxes   A WP or WT may act in that capacity only for payments of amounts subject to NRA withholding that are distributed to, or included in the distributive share of, its direct partners, beneficiaries, or owners. Can i efile my 2011 taxes A WP or WT acting in that capacity must assume NRA withholding responsibility for these amounts. Can i efile my 2011 taxes You may treat a WP or WT as a payee if it has provided you with documentation (discussed later) that represents that it is acting as a WP or WT for such amounts. Can i efile my 2011 taxes WP and WT withholding agreements. Can i efile my 2011 taxes   The WP and WT withholding agreements and the application procedures for the agreements are in Revenue Procedure 2003-64. Can i efile my 2011 taxes Also see the following items. Can i efile my 2011 taxes Revenue Procedure 2004-21. Can i efile my 2011 taxes Revenue Procedure 2005-77. Can i efile my 2011 taxes Employer identification number (EIN). Can i efile my 2011 taxes   A completed Form SS-4 must be submitted with the application for being a WP or WT. Can i efile my 2011 taxes The WP or WT will be assigned a WP-EIN or WT-EIN to be used only when acting in that capacity. Can i efile my 2011 taxes Documentation. Can i efile my 2011 taxes   A WP or WT must provide you with a Form W-8IMY that certifies that the WP or WT is acting in that capacity and a written statement identifying the amounts for which it is so acting. Can i efile my 2011 taxes The statement is not required to contain withholding rate pool information or any information relating to the identity of a direct partner, beneficiary, or owner. Can i efile my 2011 taxes The Form W-8IMY must contain the WP-EIN or WT-EIN. Can i efile my 2011 taxes Foreign Persons A payee is subject to NRA withholding only if it is a foreign person. Can i efile my 2011 taxes A foreign person includes a nonresident alien individual, foreign corporation, foreign partnership, foreign trust, foreign estate, and any other person that is not a U. Can i efile my 2011 taxes S. Can i efile my 2011 taxes person. Can i efile my 2011 taxes It also includes a foreign branch of a U. Can i efile my 2011 taxes S. Can i efile my 2011 taxes financial institution if the foreign branch is a qualified intermediary. Can i efile my 2011 taxes In most cases, the U. Can i efile my 2011 taxes S. Can i efile my 2011 taxes branch of a foreign corporation or partnership is treated as a foreign person. Can i efile my 2011 taxes Nonresident alien. Can i efile my 2011 taxes   A nonresident alien is an individual who is not a U. Can i efile my 2011 taxes S. Can i efile my 2011 taxes citizen or a resident alien. Can i efile my 2011 taxes A resident of a foreign country under the residence article of an income tax treaty is a nonresident alien individual for purposes of withholding. Can i efile my 2011 taxes Married to U. Can i efile my 2011 taxes S. Can i efile my 2011 taxes citizen or resident alien. Can i efile my 2011 taxes   Nonresident alien individuals married to U. Can i efile my 2011 taxes S. Can i efile my 2011 taxes citizens or resident aliens may choose to be treated as resident aliens for certain income tax purposes. Can i efile my 2011 taxes However, these individuals are still subject to the NRA withholding rules that apply to nonresident aliens for all income except wages. Can i efile my 2011 taxes Wages paid to these individuals are subject to graduated withholding. Can i efile my 2011 taxes See Wages Paid to Employees—Graduated Withholding . Can i efile my 2011 taxes Resident alien. Can i efile my 2011 taxes   A resident alien is an individual who is not a citizen or national of the United States and who meets either the green card test or the substantial presence test for the calendar year. Can i efile my 2011 taxes Green card test. Can i efile my 2011 taxes An alien is a resident alien if the individual was a lawful permanent resident of the United States at any time during the calendar year. Can i efile my 2011 taxes This is known as the green card test because these aliens hold immigrant visas (also known as green cards). Can i efile my 2011 taxes Substantial presence test. Can i efile my 2011 taxes An alien is considered a resident alien if the individual meets the substantial presence test for the calendar year. Can i efile my 2011 taxes Under this test, the individual must be physically present in the United States on at least: 31 days during the current calendar year, and 183 days during the current year and the 2 preceding years, counting all the days of physical presence in the current year, but only 1/3 the number of days of presence in the first preceding year, and only 1/6 the number of days in the second preceding year. Can i efile my 2011 taxes   In most cases, the days the alien is in the United States as a teacher, student, or trainee on an “F,” “J,” “M,” or “Q” visa are not counted. Can i efile my 2011 taxes This exception is for a limited period of time. Can i efile my 2011 taxes   For more information on resident and nonresident status, the tests for residence, and the exceptions to them, see Publication 519. Can i efile my 2011 taxes Note. Can i efile my 2011 taxes   If your employee is late in notifying you that his or her status changed from nonresident alien to resident alien, you may have to make an adjustment to Form 941 if that employee was exempt from withholding of social security and Medicare taxes as a nonresident alien. Can i efile my 2011 taxes For more information on making adjustments, see chapter 13 of Publication 15 (Circular E). Can i efile my 2011 taxes Resident of a U. Can i efile my 2011 taxes S. Can i efile my 2011 taxes possession. Can i efile my 2011 taxes   A bona fide resident of Puerto Rico, the U. Can i efile my 2011 taxes S. Can i efile my 2011 taxes Virgin Islands, Guam, the Commonwealth of the Northern Mariana Islands (CNMI), or American Samoa who is not a U. Can i efile my 2011 taxes S. Can i efile my 2011 taxes citizen or a U. Can i efile my 2011 taxes S. Can i efile my 2011 taxes national is treated as a nonresident alien for the withholding rules explained here. Can i efile my 2011 taxes A bona fide resident of a possession is someone who: Meets the presence test, Does not have a tax home outside the possession, and Does not have a closer connection to the United States or to a foreign country than to the possession. Can i efile my 2011 taxes   For more information, see Publication 570, Tax Guide for Individuals With Income From U. Can i efile my 2011 taxes S. Can i efile my 2011 taxes Possessions. Can i efile my 2011 taxes Foreign corporations. Can i efile my 2011 taxes   A foreign corporation is one that does not fit the definition of a domestic corporation. Can i efile my 2011 taxes A domestic corporation is one that was created or organized in the United States or under the laws of the United States, any of its states, or the District of Columbia. Can i efile my 2011 taxes Guam or Northern Mariana Islands corporations. Can i efile my 2011 taxes   A corporation created or organized in, or under the laws of, Guam or the CNMI is not considered a foreign corporation for the purpose of withholding tax for the tax year if: At all times during the tax year less than 25% in value of the corporation's stock is owned, directly or indirectly, by foreign persons; and At least 20% of the corporation's gross income is derived from sources within Guam or the CNMI for the 3-year period ending with the close of the preceding tax year of the corporation (or the period the corporation has been in existence, if less). Can i efile my 2011 taxes Note. Can i efile my 2011 taxes   The provisions discussed below under U. Can i efile my 2011 taxes S. Can i efile my 2011 taxes Virgin Islands and American Samoa corporations will apply to Guam or CNMI corporations when an implementing agreement is in effect between the United States and that possession. Can i efile my 2011 taxes U. Can i efile my 2011 taxes S. Can i efile my 2011 taxes Virgin Islands and American Samoa corporations. Can i efile my 2011 taxes   A corporation created or organized in, or under the laws of, the U. Can i efile my 2011 taxes S. Can i efile my 2011 taxes Virgin Islands or American Samoa is not considered a foreign corporation for the purposes of withholding tax for the tax year if: At all times during the tax year less than 25% in value of the corporation's stock is owned, directly or indirectly, by foreign persons, At least 65% of the corporation's gross income is effectively connected with the conduct of a trade or business in the U. Can i efile my 2011 taxes S. Can i efile my 2011 taxes Virgin Islands, American Samoa, Guam, the CNMI, or the United States for the 3-year period ending with the close of the tax year of the corporation (or the period the corporation or any predecessor has been in existence, if less), and No substantial part of the income of the corporation is used, directly or indirectly, to satisfy obligations to a person who is not a bona fide resident of the U. Can i efile my 2011 taxes S. Can i efile my 2011 taxes Virgin Islands, American Samoa, Guam, the CNMI, or the United States. Can i efile my 2011 taxes Foreign private foundations. Can i efile my 2011 taxes   A private foundation that was created or organized under the laws of a foreign country is a foreign private foundation. Can i efile my 2011 taxes Gross investment income from sources within the United States paid to a qualified foreign private foundation is subject to NRA withholding at a 4% rate (unless exempted by a treaty) rather than the ordinary statutory 30% rate. Can i efile my 2011 taxes Other foreign organizations, associations, and charitable institutions. Can i efile my 2011 taxes   An organization may be exempt from income tax under section 501(a) of the Internal Revenue Code even if it was formed under foreign law. Can i efile my 2011 taxes In most cases, you do not have to withhold tax on payments of income to these foreign tax-exempt organizations unless the IRS has determined that they are foreign private foundations. Can i efile my 2011 taxes   Payments to these organizations, however, must be reported on Form 1042-S, even though no tax is withheld. Can i efile my 2011 taxes   You must withhold tax on the unrelated business income (as described in Publication 598, Tax on Unrelated Business Income of Exempt Organizations) of foreign tax-exempt organizations in the same way that you would withhold tax on similar income of nonexempt organizations. Can i efile my 2011 taxes U. Can i efile my 2011 taxes S. Can i efile my 2011 taxes branches of foreign persons. Can i efile my 2011 taxes   In most cases, a payment to a U. Can i efile my 2011 taxes S. Can i efile my 2011 taxes branch of a foreign person is a payment made to the foreign person. Can i efile my 2011 taxes However, you may treat payments to U. Can i efile my 2011 taxes S. Can i efile my 2011 taxes branches of foreign banks and foreign insurance companies (discussed earlier) that are subject to U. Can i efile my 2011 taxes S. Can i efile my 2011 taxes regulatory supervision as payments made to a U. Can i efile my 2011 taxes S. Can i efile my 2011 taxes person, if you and the U. Can i efile my 2011 taxes S. Can i efile my 2011 taxes branch have agreed to do so, and if their agreement is evidenced by a withholding certificate, Form W-8IMY. Can i efile my 2011 taxes For this purpose, a financial institution organized under the laws of a U. Can i efile my 2011 taxes S. Can i efile my 2011 taxes possession is treated as a U. Can i efile my 2011 taxes S. Can i efile my 2011 taxes branch. Can i efile my 2011 taxes Documentation In most cases, you must withhold 30% from the gross amount paid to a foreign payee unless you can reliably associate the payment with valid documentation that establishes either of the following. Can i efile my 2011 taxes The payee is a U. Can i efile my 2011 taxes S. Can i efile my 2011 taxes person. Can i efile my 2011 taxes The payee is a foreign person that is the beneficial owner of the income and is entitled to a reduced rate of withholding. Can i efile my 2011 taxes In most cases, you must get the documentation before you make the payment. Can i efile my 2011 taxes The documentation is not valid if you know, or have reason to know, that it is unreliable or incorrect. Can i efile my 2011 taxes See Standards of Knowledge , later. Can i efile my 2011 taxes If you cannot reliably associate a payment with valid documentation, you must use the presumption rules discussed later. Can i efile my 2011 taxes For example, if you do not have documentation or you cannot determine the part of a payment that is allocable to specific documentation, you must use the presumption rules. Can i efile my 2011 taxes The specific types of documentation are discussed in this section. Can i efile my 2011 taxes However, see Withholding on Specific Income , later, as well as the instructions to the particular forms. Can i efile my 2011 taxes As the withholding agent, you also may want to see the Instructions for the Requester of Forms W-8BEN, W-8ECI, W-8EXP, and W-8IMY. Can i efile my 2011 taxes Section 1446 withholding. Can i efile my 2011 taxes   Under section 1446 of the Code, a partnership must withhold tax on its effectively connected income allocable to a foreign partner. Can i efile my 2011 taxes In most cases, a partnership determines if a partner is a foreign partner and the partner's tax classification based on the withholding certificate provided by the partner. Can i efile my 2011 taxes This is the same documentation that is filed for NRA withholding, but may require additional information as discussed under each of the forms in this section. Can i efile my 2011 taxes Joint owners. Can i efile my 2011 taxes    If you make a payment to joint owners, you need to get documentation from each owner. Can i efile my 2011 taxes Form W-9. Can i efile my 2011 taxes   In most cases, you can treat the payee as a U. Can i efile my 2011 taxes S. Can i efile my 2011 taxes person if the payee gives you a Form W-9. Can i efile my 2011 taxes The Form W-9 can be used only by a U. Can i efile my 2011 taxes S. Can i efile my 2011 taxes person and must contain the payee's taxpayer identification number (TIN). Can i efile my 2011 taxes If there is more than one owner, you may treat the total amount as paid to a U. Can i efile my 2011 taxes S. Can i efile my 2011 taxes person if any one of the owners gives you a Form W-9. Can i efile my 2011 taxes See U. Can i efile my 2011 taxes S. Can i efile my 2011 taxes Taxpayer Identification Numbers , later. Can i efile my 2011 taxes U. Can i efile my 2011 taxes S. Can i efile my 2011 taxes persons are not subject to NRA withholding, but may be subject to Form 1099 reporting and backup withholding. Can i efile my 2011 taxes Form W-8. Can i efile my 2011 taxes   In most cases, a foreign payee of the income should give you a form in the Form W-8 series. Can i efile my 2011 taxes Until further notice, you can rely upon Forms W-8 that contain a P. Can i efile my 2011 taxes O. Can i efile my 2011 taxes box as a permanent residence address provided you do not know, or have reason to know, that the person providing the form is a U. Can i efile my 2011 taxes S. Can i efile my 2011 taxes person and that a street address is available. Can i efile my 2011 taxes You may rely on Forms W-8 for which there is a U. Can i efile my 2011 taxes S. Can i efile my 2011 taxes mailing address provided you received the form prior to December 31, 2001. Can i efile my 2011 taxes   If certain requirements are met, the foreign person can give you documentary evidence, rather than a Form W-8. Can i efile my 2011 taxes You can rely on documentary evidence in lieu of a Form W-8 for a payment made in a U. Can i efile my 2011 taxes S. Can i efile my 2011 taxes possession. Can i efile my 2011 taxes Other documentation. Can i efile my 2011 taxes   Other documentation may be required to claim an exemption from, or a reduced rate of, withholding on pay for personal services. Can i efile my 2011 taxes The nonresident alien individual may have to give you a Form W-4 or a Form 8233, Exemption From Withholding on Compensation for Independent (and Certain Dependent) Personal Services of a Nonresident Alien Individual. Can i efile my 2011 taxes These forms are discussed in Pay for Personal Services Performed under Withholding on Specific Income. Can i efile my 2011 taxes Beneficial Owners If all the appropriate requirements have been established on a Form W-8BEN, W-8ECI, W-8EXP or, if applicable, on documentary evidence, you may treat the payee as a foreign beneficial owner. Can i efile my 2011 taxes Form W-8BEN, Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding. Can i efile my 2011 taxes   This form is used by a foreign person to: Establish foreign status; Claim that such person is the beneficial owner of the income for which the form is being furnished or a partner in a partnership subject to section 1446 withholding; and If applicable, claim a reduced rate of, or exemption from, withholding under an income tax treaty. Can i efile my 2011 taxes   Form W-8BEN also may be used to claim that the foreign person is exempt from Form 1099 reporting and backup withholding for income that is not subject to NRA withholding. Can i efile my 2011 taxes For example, a foreign person may provide a Form W-8BEN to a broker to establish that the gross proceeds from the sale of securities are not subject to Form 1099 reporting or backup withholding. Can i efile my 2011 taxes Claiming treaty benefits. Can i efile my 2011 taxes   You may apply a reduced rate of withholding to a foreign person that provides a Form W-8BEN claiming a reduced rate of withholding under an income tax treaty only if the person provides a U. Can i efile my 2011 taxes S. Can i efile my 2011 taxes TIN and certifies that: It is a resident of a treaty country; It is the beneficial owner of the income; If it is an entity, it derives the income within the meaning of section 894 of the Internal Revenue Code (it is not fiscally transparent); and It meets any limitation on benefits provision contained in the treaty, if applicable. Can i efile my 2011 taxes   If the foreign beneficial owner claiming a treaty benefit is related to you, the foreign beneficial owner also must certify on Form W-8BEN that it will file Form 8833, Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b), if the amount subject to NRA withholding received during a calendar year exceeds, in the aggregate, $500,000. Can i efile my 2011 taxes   An entity derives income for which it is claiming treaty benefits only if the entity is not treated as fiscally transparent for that income. Can i efile my 2011 taxes See Fiscally transparent entity discussed earlier under Flow-Through Entities. Can i efile my 2011 taxes   Limitations on benefits provisions generally prohibit third country residents from obtaining treaty benefits. Can i efile my 2011 taxes For example, a foreign corporation may not be entitled to a reduced rate of withholding unless a minimum percentage of its owners are citizens or residents of the United States or the treaty country. Can i efile my 2011 taxes   The exemptions from, or reduced rates of, U. Can i efile my 2011 taxes S. Can i efile my 2011 taxes tax vary under each treaty. Can i efile my 2011 taxes You must check the provisions of the tax treaty that apply. Can i efile my 2011 taxes Tables at the end of this publication show the countries with which the United States has income tax treaties and the rates of withholding that apply in cases where all conditions of the particular treaty articles are satisfied. Can i efile my 2011 taxes   If you know, or have reason to know, that an owner of income is not eligible for treaty benefits claimed, you must not apply the treaty rate. Can i efile my 2011 taxes You are not, however, responsible for misstatements on a Form W-8, documentary evidence, or statements accompanying documentary evidence for which you did not have actual knowledge, or reason to know, that the statements were incorrect. Can i efile my 2011 taxes Exceptions to TIN requirement. Can i efile my 2011 taxes   A foreign person does not have to provide a TIN to claim a reduced rate of withholding under a treaty if the requirements for the following exceptions are met. Can i efile my 2011 taxes Income from marketable securities (discussed next). Can i efile my 2011 taxes Unexpected payments to an individual (discussed under U. Can i efile my 2011 taxes S. Can i efile my 2011 taxes Taxpayer Identification Numbers ). Can i efile my 2011 taxes Marketable securities. Can i efile my 2011 taxes   A Form W-8BEN provided to claim treaty benefits does not need a U. Can i efile my 2011 taxes S. Can i efile my 2011 taxes TIN if the foreign beneficial owner is claiming the benefits on income from marketable securities. Can i efile my 2011 taxes For this purpose, income from a marketable security consists of the following items. Can i efile my 2011 taxes Dividends and interest from stocks and debt obligations that are actively traded. Can i efile my 2011 taxes Dividends from any redeemable security issued by an investment company registered under the Investment Company Act of 1940 (mutual fund). Can i efile my 2011 taxes Dividends, interest, or royalties from units of beneficial interest in a unit investment trust that are (or were upon issuance) publicly offered and are registered with the SEC under the Securities Act of 1933. Can i efile my 2011 taxes Income related to loans of any of the above securities. Can i efile my 2011 taxes Offshore accounts. Can i efile my 2011 taxes   If a payment is made outside the United States to an offshore account, a payee may give you documentary evidence, rather than Form W-8BEN. Can i efile my 2011 taxes   In most cases, a payment is made outside the United States if you complete the acts necessary to effect the payment outside the United States. Can i efile my 2011 taxes However, an amount paid by a bank or other financial institution on a deposit or account usually will be treated as paid at the branch or office where the amount is credited. Can i efile my 2011 taxes An offshore account is an account maintained at an office or branch of a U. Can i efile my 2011 taxes S. Can i efile my 2011 taxes or foreign bank or other financial institution at any location outside the United States. Can i efile my 2011 taxes   You may rely on documentary evidence given to you by a nonqualified intermediary or a flow-through entity with its Form W-8IMY. Can i efile my 2011 taxes This rule applies even though you make the payment to a nonqualified intermediary or flow-through entity in the United States. Can i efile my 2011 taxes In most cases, the nonqualified intermediary or flow-through entity that gives you documentary evidence also will have to give you a withholding statement, discussed later. Can i efile my 2011 taxes Documentary evidence. Can i efile my 2011 taxes   You may apply a reduced rate of withholding to income from marketable securities (discussed earlier) paid outside the United States to an offshore account if the beneficial owner gives you documentary evidence in place of a Form W-8BEN. Can i efile my 2011 taxes To claim treaty benefits, the documentary evidence must be one of the following: A certificate of residence that: Is issued by a tax official of the treaty country of which the foreign beneficial owner claims to be a resident, States that the person has filed its most recent income tax return as a resident of that country, and Is issued within 3 years prior to being presented to you. Can i efile my 2011 taxes Documentation for an individual that: Includes the individual's name, address, and photograph, Is an official document issued by an authorized governmental body, and Is issued no more than 3 years prior to being presented to you. Can i efile my 2011 taxes Documentation for an entity that: Includes the name of the entity, Includes the address of its principal office in the treaty country, and Is an official document issued by an authorized governmental body. Can i efile my 2011 taxes In addition to the documentary evidence, a foreign beneficial owner that is an entity must provide a statement that it derives the income for which it claims treaty benefits and that it meets one or more of the conditions set forth in a limitation on benefits article, if any, (or similar provision) contained in the applicable treaty. Can i efile my 2011 taxes 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. Can i efile my 2011 taxes   This form is used by a foreign person to: Establish foreign status, Claim that such person is the beneficial owner of the income for which the form is being furnished, and Claim that the income is effectively connected with the conduct of a trade or business in the United States. Can i efile my 2011 taxes (See Effectively Connected Income , later. Can i efile my 2011 taxes )   Effectively connected income for which a valid Form W-8ECI has been provided is generally not subject to NRA withholding. Can i efile my 2011 taxes   If a partner submits this form to a partnership, the income claimed to be effectively connected with the conduct of a U. Can i efile my 2011 taxes S. Can i efile my 2011 taxes trade or business is subject to withholding under section 1446. Can i efile my 2011 taxes If the partner has made, or will make, an election under section 871(d) or 882(d), the partner must submit Form W-8ECI, and attach a copy of the election, or a statement of intent to elect, to the form. Can i efile my 2011 taxes    If the partner's only effectively connected income is the income allocated from the partnership and the partner is not making the election under section 871(d) or 882(d), the partner should provide Form W-8BEN to the partnership. Can i efile my 2011 taxes Form W-8EXP, Certificate of Foreign Government or Other Foreign Organization for United States Tax Withholding. Can i efile my 2011 taxes   This form is used by a foreign government, international organization, foreign central bank of issue, foreign tax-exempt organization, foreign private foundation, or government of a U. Can i efile my 2011 taxes S. Can i efile my 2011 taxes possession to: Establish foreign status, Claim that such person is the beneficial owner of the income for which the form is being furnished, and Claim a reduced rate of, or an exemption from, withholding as such an entity. Can i efile my 2011 taxes   If the government or organization is a partner in a partnership carrying on a trade or business in the United States, the effectively connected income allocable to the partner is subject to withholding under section 1446. Can i efile my 2011 taxes   See Foreign Governments and Certain Other Foreign Organizations , later. Can i efile my 2011 taxes Foreign Intermediaries and Foreign Flow-Through Entities Payments made to a foreign intermediary or foreign flow-through entity are treated as made to the payees on whose behalf the intermediary or entity acts. Can i efile my 2011 taxes The Form W-8IMY provided by a foreign intermediary or flow-through entity must be accompanied by additional information for you to be able to reliably associate the payment with a payee. Can i efile my 2011 taxes The additional information required depends on the type of intermediary or flow-through entity and the extent of the withholding responsibilities it assumes. Can i efile my 2011 taxes Form W-8IMY, Certificate of Foreign Intermediary, Foreign Flow-Through Entity, or Certain U. Can i efile my 2011 taxes S. Can i efile my 2011 taxes Branches for United States Tax Withholding. Can i efile my 2011 taxes   This form is used by foreign intermediaries and foreign flow-through entities, as well as certain U. Can i efile my 2011 taxes S. Can i efile my 2011 taxes branches, to: Represent that a foreign person is a qualified intermediary or nonqualified intermediary, Represent, if applicable, that the qualified intermediary is assuming primary NRA withholding responsibility and/or primary Form 1099 reporting and backup withholding responsibility, Represent that a foreign partnership or a foreign simple or grantor trust is a withholding foreign partnership or a withholding foreign trust, Represent that a foreign flow-through entity is a nonwithholding foreign partnership, or a nonwithholding foreign trust and that the income is not effectively connected with the conduct of a trade or business in the United States, Represent that the provider is a U. Can i efile my 2011 taxes S. Can i efile my 2011 taxes branch of a foreign bank or insurance company and either is agreeing to be treated as a U. Can i efile my 2011 taxes S. Can i efile my 2011 taxes person or is transmitting documentation of the persons on whose behalf it is acting, or Represent that, for purposes of section 1446, it is an upper-tier foreign partnership or a foreign grantor trust and that the form is being used to transmit the required documentation. Can i efile my 2011 taxes For information on qualifying as an upper-tier foreign partnership, see Regulations section 1. Can i efile my 2011 taxes 1446-5. Can i efile my 2011 taxes Qualified Intermediaries In most cases, a QI is any foreign intermediary that has entered into a QI withholding agreement (discussed earlier) with the IRS. Can i efile my 2011 taxes A foreign intermediary that has received a QI employer identification number (QI-EIN) may represent on Form W-8IMY that it is a QI before it receives a fully executed agreement. Can i efile my 2011 taxes The intermediary can claim that it is a QI until the IRS revokes its QI-EIN. Can i efile my 2011 taxes The IRS will revoke a QI-EIN if the QI agreement is not executed and returned to the IRS within a reasonable period of time after the agreement was sent to the intermediary for signature. Can i efile my 2011 taxes Responsibilities. Can i efile my 2011 taxes   Payments made to a QI that does not assume NRA withholding responsibility are treated as paid to its account holders and customers. Can i efile my 2011 taxes However, a QI is not required to provide you with documentation it obtains from its foreign account holders and customers. Can i efile my 2011 taxes Instead, it provides you with a withholding statement that contains withholding rate pool information. Can i efile my 2011 taxes A withholding rate pool is a payment of a single type of income, determined in accordance with the categories of income reported on Form 1042-S that is subject to a single rate of withholding. Can i efile my 2011 taxes A qualified intermediary is required to provide you with information regarding U. Can i efile my 2011 taxes S. Can i efile my 2011 taxes persons subject to Form 1099 reporting and to provide you withholding rate pool information separately for each such U. Can i efile my 2011 taxes S. Can i efile my 2011 taxes person unless it has assumed Form 1099 reporting and backup withholding responsibility. Can i efile my 2011 taxes For the alternative procedure for providing rate pool information for U. Can i efile my 2011 taxes S. Can i efile my 2011 taxes non-exempt persons, see the Form W-8IMY instructions. Can i efile my 2011 taxes   The withholding statement must: Designate those accounts for which it acts as a qualified intermediary, Designate those accounts for which it assumes primary NRA withholding responsibility and/or primary Form 1099 and backup withholding responsibility, and Provide sufficient information for you to allocate the payment to a withholding rate pool. Can i efile my 2011 taxes   The extent to which you must have withholding rate pool information depends on the withholding and reporting obligations assumed by the QI. Can i efile my 2011 taxes Primary responsibility not assumed. Can i efile my 2011 taxes   If a QI does not assume primary NRA withholding responsibility or primary Form 1099 reporting and backup withholding responsibility for the payment, you can reliably associate the payment with valid documentation only to the extent you can reliably determine the part of the payment that relates to each withholding rate pool for foreign payees. Can i efile my 2011 taxes Unless the alternative procedure applies, the qualified intermediary must provide you with a separate withholding rate pool for each U. Can i efile my 2011 taxes S. Can i efile my 2011 taxes person subject to Form 1099 reporting and/or backup withholding. Can i efile my 2011 taxes The QI must provide a Form W-9 or, in the absence of the form, the name, address, and TIN, if available, for such person. Can i efile my 2011 taxes Primary NRA withholding responsibility assumed. Can i efile my 2011 taxes   If you make a payment to a QI that assumes primary NRA withholding responsibility (but not primary Form 1099 reporting and backup withholding responsibility), you can reliably associate the payment with valid documentation only to the extent you can reliably determine the part of the payment that relates to the withholding rate pool for which the QI assumes primary NRA withholding responsibility and the part of the payment attributable to withholding rate pools for each U. Can i efile my 2011 taxes S. Can i efile my 2011 taxes person, unless the alternative procedure applies, subject to Form 1099 reporting and/or backup withholding. Can i efile my 2011 taxes The QI must provide a Form W-9 or, in the absence of the form, the name, address, and TIN, if available, for such person. Can i efile my 2011 taxes Primary NRA and Form 1099 responsibility assumed. Can i efile my 2011 taxes   If you make a payment to a QI that assumes both primary NRA withholding responsibility and primary Form 1099 reporting and backup withholding responsibility, you can reliably associate a payment with valid documentation provided that you receive a valid Form W-8IMY. Can i efile my 2011 taxes It is not necessary to associate the payment with withholding rate pools. Can i efile my 2011 taxes Example. Can i efile my 2011 taxes You make a payment of dividends to a QI. Can i efile my 2011 taxes It has five customers: two are foreign persons who have provided documentation entitling them to a 15% rate of withholding on dividends; two are foreign persons subject to a 30% rate of withholding on dividends; and one is a U. Can i efile my 2011 taxes S. Can i efile my 2011 taxes individual who provides it with a Form W-9. Can i efile my 2011 taxes Each customer is entitled to 20% of the dividend payment. Can i efile my 2011 taxes The QI does not assume any primary withholding responsibility. Can i efile my 2011 taxes The QI gives you a Form W-8IMY with which it associates the Form W-9 and a withholding statement that allocates 40% of the dividend to a 15% withholding rate pool, 40% to a 30% withholding rate pool, and 20% to the U. Can i efile my 2011 taxes S. Can i efile my 2011 taxes individual. Can i efile my 2011 taxes You should report on Forms 1042-S 40% of the payment as made to a 15% rate dividend pool and 40% of the payment as made to a 30% rate dividend pool. Can i efile my 2011 taxes The part of the payment allocable to the U. Can i efile my 2011 taxes S. Can i efile my 2011 taxes individual (20%) is reportable on Form 1099-DIV. Can i efile my 2011 taxes Smaller partnerships and trusts. Can i efile my 2011 taxes   A QI may apply special rules to a smaller partnership or trust (Joint Account Provision) only if the partnership or trust meets the following conditions. Can i efile my 2011 taxes It is a foreign partnership or foreign simple or grantor trust. Can i efile my 2011 taxes It is a direct account holder of the QI. Can i efile my 2011 taxes It does not have any partner, beneficiary, or owner that is a U. Can i efile my 2011 taxes S. Can i efile my 2011 taxes person or a pass- through partner, beneficiary, or owner. Can i efile my 2011 taxes   For information on these rules, see section 4A. Can i efile my 2011 taxes 01 of the QI agreement. Can i efile my 2011 taxes This is found in Appendix 3 of Revenue Procedure 2003-64. Can i efile my 2011 taxes Also see Revenue Procedure 2004-21. Can i efile my 2011 taxes Related partnerships and trusts. Can i efile my 2011 taxes    A QI may apply special rules to a related partnership or trust only if the partnership or trust meets the following conditions. Can i efile my 2011 taxes It is a foreign partnership or foreign simple or grantor trust. Can i efile my 2011 taxes It is either: A direct account holder of the QI, or An indirect account holder of the QI that is a direct partner, beneficiary, or owner of a partnership or trust to which the QI has applied this rule. Can i efile my 2011 taxes For information on these rules, see section 4A. Can i efile my 2011 taxes 02 of the QI agreement. Can i efile my 2011 taxes This is found in Appendix 3 of Revenue Procedure 2003-64. Can i efile my 2011 taxes Also see Revenue Procedure 2005-77. Can i efile my 2011 taxes Nonqualified Intermediaries If you are making a payment to an NQI, foreign flow-through entity, or U. Can i efile my 2011 taxes S. Can i efile my 2011 taxes branch that is using Form W-8IMY to transmit information about the branch's account holders or customers, you can treat the payment (or a part of the payment) as reliably associated with valid documentation from a specific payee only if, prior to making the payment: You can allocate the payment to a valid Form W-8IMY, You can reliably determine how much of the payment relates to valid documentation provided by a payee (a person that is not itself a foreign intermediary, flow- through entity, or U. Can i efile my 2011 taxes S. Can i efile my 2011 taxes branch), and You have sufficient information to report the payment on Form 1042-S or Form 1099, if reporting is required. Can i efile my 2011 taxes The NQI, flow-through entity, or U. Can i efile my 2011 taxes S. Can i efile my 2011 taxes branch must give you certain information on a withholding statement that is associated with the Form W-8IMY. Can i efile my 2011 taxes A withholding statement must be updated to keep the information accurate prior to each payment. Can i efile my 2011 taxes Withholding statement. Can i efile my 2011 taxes   In most cases, a withholding statement must contain the following information. Can i efile my 2011 taxes The name, address, and TIN (if any, or if required) of each person for whom documentation is provided. Can i efile my 2011 taxes The type of documentation (documentary evidence, Form W-8, or Form W-9) for every person for whom documentation has been provided. Can i efile my 2011 taxes The status of the person for whom the documentation has been provided, such as whether the person is a U. Can i efile my 2011 taxes S. Can i efile my 2011 taxes exempt recipient (U. Can i efile my 2011 taxes S. Can i efile my 2011 taxes person exempt from Form 1099 reporting), U. Can i efile my 2011 taxes S. Can i efile my 2011 taxes non-exempt recipient (U. Can i efile my 2011 taxes S. Can i efile my 2011 taxes person subject to Form 1099 reporting), or a foreign person. Can i efile my 2011 taxes For a foreign person, the statement must indicate whether the person is a beneficial owner or a foreign intermediary, flow-through entity, or a U. Can i efile my 2011 taxes S. Can i efile my 2011 taxes branch. Can i efile my 2011 taxes The type of recipient the person is, based on the recipient codes used on Form 1042-S. Can i efile my 2011 taxes Information allocating each payment, by income type, to each payee (including U. Can i efile my 2011 taxes S. Can i efile my 2011 taxes exempt and U. Can i efile my 2011 taxes S. Can i efile my 2011 taxes non-exempt recipients) for whom documentation has been provided. Can i efile my 2011 taxes The rate of withholding that applies to each foreign person to whom a payment is allocated. Can i efile my 2011 taxes A foreign payee's country of residence. Can i efile my 2011 taxes If a reduced rate of withholding is claimed, the basis for a reduced rate of withholding (for example, portfolio interest, treaty benefit, etc. Can i efile my 2011 taxes ). Can i efile my 2011 taxes In the case of treaty benefits claimed by entities, whether the applicable limitation on benefits statement and the statement that the foreign person derives the income for which treaty benefits are claimed, have been made. Can i efile my 2011 taxes The name, address, and TIN (if any) of any other NQI, flow-through entity, or U. Can i efile my 2011 taxes S. Can i efile my 2011 taxes branch from which the payee will directly receive a payment. Can i efile my 2011 taxes Any other information a withholding agent requests to fulfill its reporting and withholding obligations. Can i efile my 2011 taxes Alternative procedure. Can i efile my 2011 taxes   Under this alternative procedure the NQI can give you the information that allocates each payment to each foreign and U. Can i efile my 2011 taxes S. Can i efile my 2011 taxes exempt recipient by January 31 following the calendar year of payment, rather than prior to the payment being made as otherwise required. Can i efile my 2011 taxes To take advantage of this procedure, the NQI must: (a) inform you, on its withholding statement, that it is using the alternative procedure; and (b) obtain your consent. Can i efile my 2011 taxes You must receive the withholding statement with all the required information (other than item 5) prior to making the payment. Can i efile my 2011 taxes    This alternative procedure cannot be used for payments to U. Can i efile my 2011 taxes S. Can i efile my 2011 taxes non-exempt recipients. Can i efile my 2011 taxes Therefore, an NQI must always provide you with allocation information for all U. Can i efile my 2011 taxes S. Can i efile my 2011 taxes non-exempt recipients prior to a payment being made. Can i efile my 2011 taxes Pooled withholding information. Can i efile my 2011 taxes   If an NQI uses the alternative procedure, it must provide you with withholding rate pool information, as opposed to individual allocation information, prior to the payment of a reportable amount. Can i efile my 2011 taxes A withholding rate pool is a payment of a single type of income (as determined by the income categories on Form 1042-S) that is subject to a single rate of withholding. Can i efile my 2011 taxes For example, an NQI that has foreign account holders receiving royalties and dividends, both subject to the 15% rate, will provide you with information for two withholding rate pools (one for royalties and one for dividends). Can i efile my 2011 taxes The NQI must provide you with the payee specific allocation information (information allocating each payment to each payee) by January 31 following the calendar year of payment. Can i efile my 2011 taxes Failure to provide allocation information. Can i efile my 2011 taxes   If an NQI fails to provide you with the payee specific allocation information for a withholding rate pool by January 31, you must not apply the alternative procedure to any of the NQI's withholding rate pools from that date forward. Can i efile my 2011 taxes You must treat the payees as undocumented and apply the presumption rules, discussed later in Presumption Rules . Can i efile my 2011 taxes An NQI is deemed to have f
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CP 297A - Notice of Levy and Notice of Your Right to a Hearing

Details About This Notice:
Sample Content: Page 1, Page 2
Purpose:   We send CP 297A to notify the recipient of our levy and of  their right to a hearing.
Reason for Issuance:   There is a balance due on the recipient's account we've previously asked them to pay. We're sending the notice to inform them the account is still unpaid and to notify them of our levy and of their right to receive appeals consideration.
Account Balance:   Balance Due
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Page Last Reviewed or Updated: 31-Mar-2014

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