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Do I File Taxes Past Years

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Do I File Taxes Past Years

Do i file taxes past years 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. Do i file taxes past years S. Do i file taxes past years Taxpayer Identification NumbersUnexpected payment. Do i file taxes past years Depositing Withheld TaxesWhen Deposits Are Required Adjustment for Overwithholding Returns RequiredJoint owners. Do i file taxes past years Electronic reporting. Do i file taxes past years Partnership Withholding on Effectively Connected IncomeWho Must Withhold Foreign Partner Publicly Traded Partnerships U. Do i file taxes past years S. Do i file taxes past years Real Property InterestForeign corporations. Do i file taxes past years Domestic corporations. Do i file taxes past years U. Do i file taxes past years S. Do i file taxes past years real property holding corporations. Do i file taxes past years Partnerships. Do i file taxes past years Trusts and estates. Do i file taxes past years Domestically controlled QIE. Do i file taxes past years Late filing of certifications or notices. Do i file taxes past years Certifications. Do i file taxes past years Liability of agent or qualified substitute. Do i file taxes past years Reporting and Paying the Tax Withholding Certificates Tax Treaty TablesTable 1 Table 2 Table 3 How To Get Tax HelpLow Income Taxpayer Clinics (LITCs). Do i file taxes past years Withholding of Tax In most cases, a foreign person is subject to U. Do i file taxes past years S. Do i file taxes past years tax on its U. Do i file taxes past years S. Do i file taxes past years source income. Do i file taxes past years Most types of U. Do i file taxes past years S. Do i file taxes past years source income received by a foreign person are subject to U. Do i file taxes past years S. Do i file taxes past years tax of 30%. Do i file taxes past years 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. Do i file taxes past years The tax is generally withheld (NRA withholding) from the payment made to the foreign person. Do i file taxes past years 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. Do i file taxes past years In most cases, NRA withholding describes the withholding regime that requires withholding on a payment of U. Do i file taxes past years S. Do i file taxes past years source income. Do i file taxes past years Payments to foreign persons, including nonresident alien individuals, foreign entities, and governments, may be subject to NRA withholding. Do i file taxes past years NRA withholding does not include withholding under section 1445 of the Code (see U. Do i file taxes past years S. Do i file taxes past years Real Property Interest, later) or under section 1446 of the Code (see Partnership Withholding on Effectively Connected Income , later). Do i file taxes past years A withholding agent (defined next) is the person responsible for withholding on payments made to a foreign person. Do i file taxes past years However, a withholding agent that can reliably associate the payment with documentation (discussed later) from a U. Do i file taxes past years S. Do i file taxes past years person is not required to withhold. Do i file taxes past years 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. Do i file taxes past years Withholding Agent You are a withholding agent if you are a U. Do i file taxes past years S. Do i file taxes past years 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. Do i file taxes past years 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. Do i file taxes past years S. Do i file taxes past years branch of certain foreign banks and insurance companies. Do i file taxes past years 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. Do i file taxes past years Although several persons may be withholding agents for a single payment, the full tax is required to be withheld only once. Do i file taxes past years In most cases, the U. Do i file taxes past years S. Do i file taxes past years person who pays an amount subject to NRA withholding is the person responsible for withholding. Do i file taxes past years However, other persons may be required to withhold. Do i file taxes past years 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. Do i file taxes past years 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. Do i file taxes past years Liability for tax. Do i file taxes past years   As a withholding agent, you are personally liable for any tax required to be withheld. Do i file taxes past years This liability is independent of the tax liability of the foreign person to whom the payment is made. Do i file taxes past years If you fail to withhold and the foreign payee fails to satisfy its U. Do i file taxes past years S. Do i file taxes past years tax liability, then both you and the foreign person are liable for tax, as well as interest and any applicable penalties. Do i file taxes past years   The applicable tax will be collected only once. Do i file taxes past years If the foreign person satisfies its U. Do i file taxes past years S. Do i file taxes past years tax liability, you are not liable for the tax but remain liable for any interest and penalties for failure to withhold. Do i file taxes past years Determination of amount to withhold. Do i file taxes past years   You must withhold on the gross amount subject to NRA withholding. Do i file taxes past years You cannot reduce the gross amount by any deductions. Do i file taxes past years However, see Scholarships and Fellowship Grants and Pay for Personal Services Performed , later, for when a deduction for a personal exemption may be allowed. Do i file taxes past years   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. Do i file taxes past years In no case, however, should you withhold more than 30% of the total amount paid. Do i file taxes past years Or, you may make a reasonable estimate of the amount from U. Do i file taxes past years S. Do i file taxes past years sources and put a corresponding part of the amount due in escrow until the amount from U. Do i file taxes past years S. Do i file taxes past years sources can be determined, at which time withholding becomes due. Do i file taxes past years When to withhold. Do i file taxes past years   Withholding is required at the time you make a payment of an amount subject to withholding. Do i file taxes past years 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. Do i file taxes past years A payment is considered made to a person if it is paid for that person's benefit. Do i file taxes past years 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. Do i file taxes past years A payment also is considered made to a person if it is made to that person's agent. Do i file taxes past years   A U. Do i file taxes past years S. Do i file taxes past years partnership should withhold when any distributions that include amounts subject to withholding are made. Do i file taxes past years However, if a foreign partner's distributive share of income subject to withholding is not actually distributed, the U. Do i file taxes past years S. Do i file taxes past years 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. Do i file taxes past years If the distributable amount consists of effectively connected income, see Partnership Withholding on Effectively Connected Income , later. Do i file taxes past years A U. Do i file taxes past years S. Do i file taxes past years 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. Do i file taxes past years To the extent a U. Do i file taxes past years S. Do i file taxes past years 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. Do i file taxes past years 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. Do i file taxes past years (See Returns Required , later. Do i file taxes past years ) 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. Do i file taxes past years Form 1099 reporting and backup withholding. Do i file taxes past years    You also may be responsible as a payer for reporting on Form 1099 payments made to a U. Do i file taxes past years S. Do i file taxes past years person. Do i file taxes past years You must withhold 28% (backup withholding rate) from a reportable payment made to a U. Do i file taxes past years S. Do i file taxes past years person that is subject to Form 1099 reporting if any of the following apply. Do i file taxes past years The U. Do i file taxes past years S. Do i file taxes past years person has not provided its taxpayer identification number (TIN) in the manner required. Do i file taxes past years The IRS notifies you that the TIN furnished by the payee is incorrect. Do i file taxes past years There has been a notified payee underreporting. Do i file taxes past years There has been a payee certification failure. Do i file taxes past years In most cases, a TIN must be provided by a U. Do i file taxes past years S. Do i file taxes past years non-exempt recipient on Form W-9, Request for Taxpayer Identification Number and Certification. Do i file taxes past years A payer files a tax return on Form 945, Annual Return of Withheld Federal Income Tax, for backup withholding. Do i file taxes past years 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. Do i file taxes past years S. Do i file taxes past years person. Do i file taxes past years For example, you are required to report income paid to a foreign intermediary or flow-through entity that collects for a U. Do i file taxes past years S. Do i file taxes past years person subject to Form 1099 reporting. Do i file taxes past years See Identifying the Payee , later, for more information. Do i file taxes past years Also see Section S. Do i file taxes past years 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. Do i file taxes past years 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. Do i file taxes past years Wages paid to employees. Do i file taxes past years   If you are the employer of a nonresident alien, you generally must withhold taxes at graduated rates. Do i file taxes past years See Pay for Personal Services Performed , later. Do i file taxes past years Effectively connected income by partnerships. Do i file taxes past years   A withholding agent that is a partnership (whether U. Do i file taxes past years S. Do i file taxes past years or foreign) is also responsible for withholding on its income effectively connected with a U. Do i file taxes past years S. Do i file taxes past years trade or business that is allocable to foreign partners. Do i file taxes past years See Partnership Withholding on Effectively Connected Income , later, for more information. Do i file taxes past years U. Do i file taxes past years S. Do i file taxes past years real property interest. Do i file taxes past years   A withholding agent also may be responsible for withholding if a foreign person transfers a U. Do i file taxes past years S. Do i file taxes past years real property interest to the agent, or if it is a corporation, partnership, trust, or estate that distributes a U. Do i file taxes past years S. Do i file taxes past years real property interest to a shareholder, partner, or beneficiary that is a foreign person. Do i file taxes past years See U. Do i file taxes past years S. Do i file taxes past years Real Property Interest , later. Do i file taxes past years Persons Subject to NRA Withholding NRA withholding applies only to payments made to a payee that is a foreign person. Do i file taxes past years It does not apply to payments made to U. Do i file taxes past years S. Do i file taxes past years persons. Do i file taxes past years Usually, you determine the payee's status as a U. Do i file taxes past years S. Do i file taxes past years or foreign person based on the documentation that person provides. Do i file taxes past years See Documentation , later. Do i file taxes past years 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. Do i file taxes past years 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. Do i file taxes past years However, there are situations in which the payee is a person other than the one to whom you actually make a payment. Do i file taxes past years U. Do i file taxes past years S. Do i file taxes past years agent of foreign person. Do i file taxes past years   If you make a payment to a U. Do i file taxes past years S. Do i file taxes past years person and you have actual knowledge that the U. Do i file taxes past years S. Do i file taxes past years person is receiving the payment as an agent of a foreign person, you must treat the payment as made to the foreign person. Do i file taxes past years However, if the U. Do i file taxes past years S. Do i file taxes past years 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. Do i file taxes past years   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. Do i file taxes past years S. Do i file taxes past years person and not as a payment to a foreign person. Do i file taxes past years You may be required to report the payment on Form 1099 and, if applicable, backup withhold. Do i file taxes past years Disregarded entities. Do i file taxes past years   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. Do i file taxes past years The payee of a payment made to a disregarded entity is the owner of the entity. Do i file taxes past years   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. Do i file taxes past years   If the owner is a U. Do i file taxes past years S. Do i file taxes past years person, you do not apply NRA withholding. Do i file taxes past years However, you may be required to report the payment on Form 1099 and, if applicable, backup withhold. Do i file taxes past years 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. Do i file taxes past years Flow-Through Entities The payees of payments (other than income effectively connected with a U. Do i file taxes past years S. Do i file taxes past years trade or business) made to a foreign flow-through entity are the owners or beneficiaries of the flow-through entity. Do i file taxes past years This rule applies for purposes of NRA withholding and for Form 1099 reporting and backup withholding. Do i file taxes past years Income that is, or is deemed to be, effectively connected with the conduct of a U. Do i file taxes past years S. Do i file taxes past years trade or business of a flow-through entity is treated as paid to the entity. Do i file taxes past years All of the following are flow-through entities. Do i file taxes past years A foreign partnership (other than a withholding foreign partnership). Do i file taxes past years A foreign simple or foreign grantor trust (other than a withholding foreign trust). Do i file taxes past years A fiscally transparent entity receiving income for which treaty benefits are claimed. Do i file taxes past years See Fiscally transparent entity , later. Do i file taxes past years 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. Do i file taxes past years You also may be required to treat the entity as a flow-through entity under the presumption rules, discussed later. Do i file taxes past years You must determine whether the owners or beneficiaries of a flow-through entity are U. Do i file taxes past years S. Do i file taxes past years 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. Do i file taxes past years 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. Do i file taxes past years 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. Do i file taxes past years See Documentation and Presumption Rules , later. Do i file taxes past years Withholding foreign partnerships and withholding foreign trusts are not flow-through entities. Do i file taxes past years Foreign partnerships. Do i file taxes past years    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. Do i file taxes past years 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. Do i file taxes past years 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. Do i file taxes past years 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. Do i file taxes past years Example 1. Do i file taxes past years A nonwithholding foreign partnership has three partners: a nonresident alien individual; a foreign corporation; and a U. Do i file taxes past years S. Do i file taxes past years citizen. Do i file taxes past years You make a payment of U. Do i file taxes past years S. Do i file taxes past years source interest to the partnership. Do i file taxes past years 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. Do i file taxes past years S. Do i file taxes past years citizen. Do i file taxes past years The partnership also gives you a complete withholding statement that enables you to associate a part of the interest payment to each partner. Do i file taxes past years You must treat all three partners as the payees of the interest payment as if the payment were made directly to them. Do i file taxes past years Report the payment to the nonresident alien and the foreign corporation on Forms 1042-S. Do i file taxes past years Report the payment to the U. Do i file taxes past years S. Do i file taxes past years citizen on Form 1099-INT. Do i file taxes past years Example 2. Do i file taxes past years A nonwithholding foreign partnership has two partners: a foreign corporation and a nonwithholding foreign partnership. Do i file taxes past years The second partnership has two partners, both nonresident alien individuals. Do i file taxes past years You make a payment of U. Do i file taxes past years S. Do i file taxes past years source interest to the first partnership. Do i file taxes past years 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. Do i file taxes past years In addition, Forms W-8BEN from the partners are associated with the Form W-8IMY from the second partnership. Do i file taxes past years The Forms W-8IMY from the partnerships have complete withholding statements associated with them. Do i file taxes past years 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. Do i file taxes past years Example 3. Do i file taxes past years You make a payment of U. Do i file taxes past years S. Do i file taxes past years source dividends to a withholding foreign partnership. Do i file taxes past years The partnership has two partners, both foreign corporations. Do i file taxes past years 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. Do i file taxes past years You must treat the partnership as the payee of the dividends. Do i file taxes past years Foreign simple and grantor trust. Do i file taxes past years   A trust is foreign unless it meets both of the following tests. Do i file taxes past years A court within the United States is able to exercise primary supervision over the administration of the trust. Do i file taxes past years One or more U. Do i file taxes past years S. Do i file taxes past years persons have the authority to control all substantial decisions of the trust. Do i file taxes past years   In most cases, a foreign simple trust is a foreign trust that is required to distribute all of its income annually. Do i file taxes past years A foreign grantor trust is a foreign trust that is treated as a grantor trust under sections 671 through 679 of the Code. Do i file taxes past years   The payees of a payment made to a foreign simple trust are the beneficiaries of the trust. Do i file taxes past years The payees of a payment made to a foreign grantor trust are the owners of the trust. Do i file taxes past years 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. Do i file taxes past years 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. Do i file taxes past years Example. Do i file taxes past years A foreign simple trust has three beneficiaries: two nonresident alien individuals and a U. Do i file taxes past years S. Do i file taxes past years citizen. Do i file taxes past years You make a payment of interest to the foreign trust. Do i file taxes past years 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. Do i file taxes past years S. Do i file taxes past years citizen. Do i file taxes past years 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. Do i file taxes past years You must treat all three beneficiaries as the payees of the interest payment as if the payment were made directly to them. Do i file taxes past years Report the payment to the nonresident aliens on Forms 1042-S. Do i file taxes past years Report the payment to the U. Do i file taxes past years S. Do i file taxes past years citizen on Form 1099-INT. Do i file taxes past years Fiscally transparent entity. Do i file taxes past years   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. Do i file taxes past years 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. Do i file taxes past years ). Do i file taxes past years 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. Do i file taxes past years 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. Do i file taxes past years 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. Do i file taxes past years   The payees of a payment made to a fiscally transparent entity are the interest holders of the entity. Do i file taxes past years Example. Do i file taxes past years 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. Do i file taxes past years A has two interest holders, B and C. Do i file taxes past years B is a corporation organized under the laws of country Y. Do i file taxes past years C is a corporation organized under the laws of country Z. Do i file taxes past years Both countries Y and Z have an income tax treaty in force with the United States. Do i file taxes past years A receives royalty income from U. Do i file taxes past years S. Do i file taxes past years sources that is not effectively connected with the conduct of a trade or business in the United States. Do i file taxes past years For U. Do i file taxes past years S. Do i file taxes past years income tax purposes, A is treated as a partnership. Do i file taxes past years 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. Do i file taxes past years 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. Do i file taxes past years Accordingly, A is fiscally transparent in its jurisdiction, country X. Do i file taxes past years B and C are not fiscally transparent under the laws of their respective countries of incorporation. Do i file taxes past years 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. Do i file taxes past years 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. Do i file taxes past years S. Do i file taxes past years source royalty income for purposes of the U. Do i file taxes past years S. Do i file taxes past years -Y income tax treaty. Do i file taxes past years 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. Do i file taxes past years Therefore, A is not treated as fiscally transparent under the laws of country Z. Do i file taxes past years Accordingly, C is not treated as deriving its share of the U. Do i file taxes past years S. Do i file taxes past years source royalty income for purposes of the U. Do i file taxes past years S. Do i file taxes past years -Z income tax treaty. Do i file taxes past years 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. Do i file taxes past years This rule applies for purposes of NRA withholding and for Form 1099 reporting and backup withholding. Do i file taxes past years 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. Do i file taxes past years An intermediary is a custodian, broker, nominee, or any other person that acts as an agent for another person. Do i file taxes past years A foreign intermediary is either a qualified intermediary or a nonqualified intermediary. Do i file taxes past years 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. Do i file taxes past years You must determine whether the customers or account holders of a foreign intermediary are U. Do i file taxes past years S. Do i file taxes past years or foreign persons and, if the account holder or customer is foreign, whether a reduced rate of NRA withholding applies. Do i file taxes past years You make these determinations based on the foreign intermediary's Form W-8IMY and associated information and documentation. Do i file taxes past years 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. Do i file taxes past years See Documentation and Presumption Rules , later. Do i file taxes past years Nonqualified intermediary. Do i file taxes past years   A nonqualified intermediary (NQI) is any intermediary that is a foreign person and that is not a qualified intermediary. Do i file taxes past years The payees of a payment made to an NQI are the customers or account holders on whose behalf the NQI is acting. Do i file taxes past years Example. Do i file taxes past years You make a payment of interest to a foreign bank that is a nonqualified intermediary. Do i file taxes past years 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. Do i file taxes past years S. Do i file taxes past years person for whom the bank is collecting the payments. Do i file taxes past years 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. Do i file taxes past years The account holders are the payees of the interest payment. Do i file taxes past years 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. Do i file taxes past years S. Do i file taxes past years person on Form 1099-INT. Do i file taxes past years Qualified intermediary. Do i file taxes past years   A qualified intermediary (QI) is any foreign intermediary (or foreign branch of a U. Do i file taxes past years S. Do i file taxes past years intermediary) that has entered into a qualified intermediary withholding agreement (discussed later) with the IRS. Do i file taxes past years 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. Do i file taxes past years In this situation, the QI is required to withhold the tax. Do i file taxes past years You can determine whether a QI has assumed responsibility from the Form W-8IMY provided by the QI. Do i file taxes past years   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. Do i file taxes past years 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. Do i file taxes past years S. Do i file taxes past years person. Do i file taxes past years Branches of financial institutions. Do i file taxes past years   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. Do i file taxes past years The countries with approved KYC rules are listed on IRS. Do i file taxes past years gov. Do i file taxes past years QI withholding agreement. Do i file taxes past years   Foreign financial institutions and foreign branches of U. Do i file taxes past years S. Do i file taxes past years financial institutions can enter into an agreement with the IRS to be a qualified intermediary. Do i file taxes past years   A QI is entitled to certain simplified withholding and reporting rules. Do i file taxes past years In general, there are three major areas whereby intermediaries with QI status are afforded such simplified treatment. Do i file taxes past years   To apply for QI status, complete Form 14345, Qualified Intermediary Application, and Form SS-4, Application for Employer Identification Number. Do i file taxes past years These forms, and the procedures required to obtain a QI withholding agreement are available at www. Do i file taxes past years irs. Do i file taxes past years gov/Businesses/Corporations/Qualified-Intermediaries-(QI). Do i file taxes past years Documentation. Do i file taxes past years   A QI is not required to forward documentation obtained from foreign account holders to the U. Do i file taxes past years S. Do i file taxes past years withholding agent from whom the QI receives a payment of U. Do i file taxes past years S. Do i file taxes past years source income. Do i file taxes past years The QI maintains such documentation at its location and provides the U. Do i file taxes past years S. Do i file taxes past years withholding agent with withholding rate pools. Do i file taxes past years A withholding rate pool is a payment of a single type of income that is subject to a single rate of withholding. Do i file taxes past years   A QI is required to provide the U. Do i file taxes past years S. Do i file taxes past years withholding agent with information regarding U. Do i file taxes past years S. Do i file taxes past years persons subject to Form 1099 information reporting unless the QI assumes the primary obligation to do Form 1099 reporting and backup withholding. Do i file taxes past years   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. Do i file taxes past years 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. Do i file taxes past years Form 1042-S reporting. Do i file taxes past years   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. Do i file taxes past years Pooled basis reporting is not available for payments to certain account holders, such as a nonqualified intermediary or a flow-through entity (discussed earlier). Do i file taxes past years Collective refund procedures. Do i file taxes past years   A QI may seek a refund on behalf of its direct account holders. Do i file taxes past years 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. Do i file taxes past years U. Do i file taxes past years S. Do i file taxes past years branches of foreign banks and foreign insurance companies. Do i file taxes past years   Special rules apply to a U. Do i file taxes past years S. Do i file taxes past years branch of a foreign bank subject to Federal Reserve Board supervision or a foreign insurance company subject to state regulatory supervision. Do i file taxes past years If you agree to treat the branch as a U. Do i file taxes past years S. Do i file taxes past years person, you may treat the branch as a U. Do i file taxes past years S. Do i file taxes past years payee for a payment subject to NRA withholding provided you receive a Form W-8IMY from the U. Do i file taxes past years S. Do i file taxes past years branch on which the agreement is evidenced. Do i file taxes past years If you treat the branch as a U. Do i file taxes past years S. Do i file taxes past years payee, you are not required to withhold. Do i file taxes past years Even though you agree to treat the branch as a U. Do i file taxes past years S. Do i file taxes past years person, you must report the payment on Form 1042-S. Do i file taxes past years   A financial institution organized in a U. Do i file taxes past years S. Do i file taxes past years possession is treated as a U. Do i file taxes past years S. Do i file taxes past years branch. Do i file taxes past years The special rules discussed in this section apply to a possessions financial institution. Do i file taxes past years   If you are paying a U. Do i file taxes past years S. Do i file taxes past years 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. Do i file taxes past years S. Do i file taxes past years person for amounts subject to NRA withholding. Do i file taxes past years Consequently, amounts not subject to NRA withholding that are paid to a U. Do i file taxes past years S. Do i file taxes past years branch are not subject to Form 1099 reporting or backup withholding. Do i file taxes past years   Alternatively, a U. Do i file taxes past years S. Do i file taxes past years branch may provide you with a Form W-8IMY with which it associates the documentation of the persons on whose behalf it acts. Do i file taxes past years 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. Do i file taxes past years See Nonqualified Intermediaries under  Documentation, later. Do i file taxes past years   If the U. Do i file taxes past years S. Do i file taxes past years 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. Do i file taxes past years Withholding foreign partnership and foreign trust. Do i file taxes past years   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. Do i file taxes past years 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. Do i file taxes past years   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. Do i file taxes past years A WP or WT acting in that capacity must assume NRA withholding responsibility for these amounts. Do i file taxes past years 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. Do i file taxes past years WP and WT withholding agreements. Do i file taxes past years   The WP and WT withholding agreements and the application procedures for the agreements are in Revenue Procedure 2003-64. Do i file taxes past years Also see the following items. Do i file taxes past years Revenue Procedure 2004-21. Do i file taxes past years Revenue Procedure 2005-77. Do i file taxes past years Employer identification number (EIN). Do i file taxes past years   A completed Form SS-4 must be submitted with the application for being a WP or WT. Do i file taxes past years The WP or WT will be assigned a WP-EIN or WT-EIN to be used only when acting in that capacity. Do i file taxes past years Documentation. Do i file taxes past years   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. Do i file taxes past years 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. Do i file taxes past years The Form W-8IMY must contain the WP-EIN or WT-EIN. Do i file taxes past years Foreign Persons A payee is subject to NRA withholding only if it is a foreign person. Do i file taxes past years 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. Do i file taxes past years S. Do i file taxes past years person. Do i file taxes past years It also includes a foreign branch of a U. Do i file taxes past years S. Do i file taxes past years financial institution if the foreign branch is a qualified intermediary. Do i file taxes past years In most cases, the U. Do i file taxes past years S. Do i file taxes past years branch of a foreign corporation or partnership is treated as a foreign person. Do i file taxes past years Nonresident alien. Do i file taxes past years   A nonresident alien is an individual who is not a U. Do i file taxes past years S. Do i file taxes past years citizen or a resident alien. Do i file taxes past years A resident of a foreign country under the residence article of an income tax treaty is a nonresident alien individual for purposes of withholding. Do i file taxes past years Married to U. Do i file taxes past years S. Do i file taxes past years citizen or resident alien. Do i file taxes past years   Nonresident alien individuals married to U. Do i file taxes past years S. Do i file taxes past years citizens or resident aliens may choose to be treated as resident aliens for certain income tax purposes. Do i file taxes past years However, these individuals are still subject to the NRA withholding rules that apply to nonresident aliens for all income except wages. Do i file taxes past years Wages paid to these individuals are subject to graduated withholding. Do i file taxes past years See Wages Paid to Employees—Graduated Withholding . Do i file taxes past years Resident alien. Do i file taxes past years   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. Do i file taxes past years Green card test. Do i file taxes past years 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. Do i file taxes past years This is known as the green card test because these aliens hold immigrant visas (also known as green cards). Do i file taxes past years Substantial presence test. Do i file taxes past years An alien is considered a resident alien if the individual meets the substantial presence test for the calendar year. Do i file taxes past years 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. Do i file taxes past years   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. Do i file taxes past years This exception is for a limited period of time. Do i file taxes past years   For more information on resident and nonresident status, the tests for residence, and the exceptions to them, see Publication 519. Do i file taxes past years Note. Do i file taxes past years   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. Do i file taxes past years For more information on making adjustments, see chapter 13 of Publication 15 (Circular E). Do i file taxes past years Resident of a U. Do i file taxes past years S. Do i file taxes past years possession. Do i file taxes past years   A bona fide resident of Puerto Rico, the U. Do i file taxes past years S. Do i file taxes past years Virgin Islands, Guam, the Commonwealth of the Northern Mariana Islands (CNMI), or American Samoa who is not a U. Do i file taxes past years S. Do i file taxes past years citizen or a U. Do i file taxes past years S. Do i file taxes past years national is treated as a nonresident alien for the withholding rules explained here. Do i file taxes past years 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. Do i file taxes past years   For more information, see Publication 570, Tax Guide for Individuals With Income From U. Do i file taxes past years S. Do i file taxes past years Possessions. Do i file taxes past years Foreign corporations. Do i file taxes past years   A foreign corporation is one that does not fit the definition of a domestic corporation. Do i file taxes past years 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. Do i file taxes past years Guam or Northern Mariana Islands corporations. Do i file taxes past years   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). Do i file taxes past years Note. Do i file taxes past years   The provisions discussed below under U. Do i file taxes past years S. Do i file taxes past years 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. Do i file taxes past years U. Do i file taxes past years S. Do i file taxes past years Virgin Islands and American Samoa corporations. Do i file taxes past years   A corporation created or organized in, or under the laws of, the U. Do i file taxes past years S. Do i file taxes past years 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. Do i file taxes past years S. Do i file taxes past years 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. Do i file taxes past years S. Do i file taxes past years Virgin Islands, American Samoa, Guam, the CNMI, or the United States. Do i file taxes past years Foreign private foundations. Do i file taxes past years   A private foundation that was created or organized under the laws of a foreign country is a foreign private foundation. Do i file taxes past years 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. Do i file taxes past years Other foreign organizations, associations, and charitable institutions. Do i file taxes past years   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. Do i file taxes past years 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. Do i file taxes past years   Payments to these organizations, however, must be reported on Form 1042-S, even though no tax is withheld. Do i file taxes past years   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. Do i file taxes past years U. Do i file taxes past years S. Do i file taxes past years branches of foreign persons. Do i file taxes past years   In most cases, a payment to a U. Do i file taxes past years S. Do i file taxes past years branch of a foreign person is a payment made to the foreign person. Do i file taxes past years However, you may treat payments to U. Do i file taxes past years S. Do i file taxes past years branches of foreign banks and foreign insurance companies (discussed earlier) that are subject to U. Do i file taxes past years S. Do i file taxes past years regulatory supervision as payments made to a U. Do i file taxes past years S. Do i file taxes past years person, if you and the U. Do i file taxes past years S. Do i file taxes past years branch have agreed to do so, and if their agreement is evidenced by a withholding certificate, Form W-8IMY. Do i file taxes past years For this purpose, a financial institution organized under the laws of a U. Do i file taxes past years S. Do i file taxes past years possession is treated as a U. Do i file taxes past years S. Do i file taxes past years branch. Do i file taxes past years 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. Do i file taxes past years The payee is a U. Do i file taxes past years S. Do i file taxes past years person. Do i file taxes past years The payee is a foreign person that is the beneficial owner of the income and is entitled to a reduced rate of withholding. Do i file taxes past years In most cases, you must get the documentation before you make the payment. Do i file taxes past years The documentation is not valid if you know, or have reason to know, that it is unreliable or incorrect. Do i file taxes past years See Standards of Knowledge , later. Do i file taxes past years If you cannot reliably associate a payment with valid documentation, you must use the presumption rules discussed later. Do i file taxes past years 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. Do i file taxes past years The specific types of documentation are discussed in this section. Do i file taxes past years However, see Withholding on Specific Income , later, as well as the instructions to the particular forms. Do i file taxes past years 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. Do i file taxes past years Section 1446 withholding. Do i file taxes past years   Under section 1446 of the Code, a partnership must withhold tax on its effectively connected income allocable to a foreign partner. Do i file taxes past years 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. Do i file taxes past years 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. Do i file taxes past years Joint owners. Do i file taxes past years    If you make a payment to joint owners, you need to get documentation from each owner. Do i file taxes past years Form W-9. Do i file taxes past years   In most cases, you can treat the payee as a U. Do i file taxes past years S. Do i file taxes past years person if the payee gives you a Form W-9. Do i file taxes past years The Form W-9 can be used only by a U. Do i file taxes past years S. Do i file taxes past years person and must contain the payee's taxpayer identification number (TIN). Do i file taxes past years If there is more than one owner, you may treat the total amount as paid to a U. Do i file taxes past years S. Do i file taxes past years person if any one of the owners gives you a Form W-9. Do i file taxes past years See U. Do i file taxes past years S. Do i file taxes past years Taxpayer Identification Numbers , later. Do i file taxes past years U. Do i file taxes past years S. Do i file taxes past years persons are not subject to NRA withholding, but may be subject to Form 1099 reporting and backup withholding. Do i file taxes past years Form W-8. Do i file taxes past years   In most cases, a foreign payee of the income should give you a form in the Form W-8 series. Do i file taxes past years Until further notice, you can rely upon Forms W-8 that contain a P. Do i file taxes past years O. Do i file taxes past years 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. Do i file taxes past years S. Do i file taxes past years person and that a street address is available. Do i file taxes past years You may rely on Forms W-8 for which there is a U. Do i file taxes past years S. Do i file taxes past years mailing address provided you received the form prior to December 31, 2001. Do i file taxes past years   If certain requirements are met, the foreign person can give you documentary evidence, rather than a Form W-8. Do i file taxes past years You can rely on documentary evidence in lieu of a Form W-8 for a payment made in a U. Do i file taxes past years S. Do i file taxes past years possession. Do i file taxes past years Other documentation. Do i file taxes past years   Other documentation may be required to claim an exemption from, or a reduced rate of, withholding on pay for personal services. Do i file taxes past years 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. Do i file taxes past years These forms are discussed in Pay for Personal Services Performed under Withholding on Specific Income. Do i file taxes past years 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. Do i file taxes past years Form W-8BEN, Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding. Do i file taxes past years   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. Do i file taxes past years   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. Do i file taxes past years 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. Do i file taxes past years Claiming treaty benefits. Do i file taxes past years   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. Do i file taxes past years S. Do i file taxes past years 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. Do i file taxes past years   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. Do i file taxes past years   An entity derives income for which it is claiming treaty benefits only if the entity is not treated as fiscally transparent for that income. Do i file taxes past years See Fiscally transparent entity discussed earlier under Flow-Through Entities. Do i file taxes past years   Limitations on benefits provisions generally prohibit third country residents from obtaining treaty benefits. Do i file taxes past years 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. Do i file taxes past years   The exemptions from, or reduced rates of, U. Do i file taxes past years S. Do i file taxes past years tax vary under each treaty. Do i file taxes past years You must check the provisions of the tax treaty that apply. Do i file taxes past years 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. Do i file taxes past years   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. Do i file taxes past years 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. Do i file taxes past years Exceptions to TIN requirement. Do i file taxes past years   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. Do i file taxes past years Income from marketable securities (discussed next). Do i file taxes past years Unexpected payments to an individual (discussed under U. Do i file taxes past years S. Do i file taxes past years Taxpayer Identification Numbers ). Do i file taxes past years Marketable securities. Do i file taxes past years   A Form W-8BEN provided to claim treaty benefits does not need a U. Do i file taxes past years S. Do i file taxes past years TIN if the foreign beneficial owner is claiming the benefits on income from marketable securities. Do i file taxes past years For this purpose, income from a marketable security consists of the following items. Do i file taxes past years Dividends and interest from stocks and debt obligations that are actively traded. Do i file taxes past years Dividends from any redeemable security issued by an investment company registered under the Investment Company Act of 1940 (mutual fund). Do i file taxes past years 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. Do i file taxes past years Income related to loans of any of the above securities. Do i file taxes past years Offshore accounts. Do i file taxes past years   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. Do i file taxes past years   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. Do i file taxes past years 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. Do i file taxes past years An offshore account is an account maintained at an office or branch of a U. Do i file taxes past years S. Do i file taxes past years or foreign bank or other financial institution at any location outside the United States. Do i file taxes past years   You may rely on documentary evidence given to you by a nonqualified intermediary or a flow-through entity with its Form W-8IMY. Do i file taxes past years This rule applies even though you make the payment to a nonqualified intermediary or flow-through entity in the United States. Do i file taxes past years 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. Do i file taxes past years Documentary evidence. Do i file taxes past years   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. Do i file taxes past years 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. Do i file taxes past years 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. Do i file taxes past years 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. Do i file taxes past years 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. Do i file taxes past years 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. Do i file taxes past years   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. Do i file taxes past years (See Effectively Connected Income , later. Do i file taxes past years )   Effectively connected income for which a valid Form W-8ECI has been provided is generally not subject to NRA withholding. Do i file taxes past years   If a partner submits this form to a partnership, the income claimed to be effectively connected with the conduct of a U. Do i file taxes past years S. Do i file taxes past years trade or business is subject to withholding under section 1446. Do i file taxes past years 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. Do i file taxes past years    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. Do i file taxes past years Form W-8EXP, Certificate of Foreign Government or Other Foreign Organization for United States Tax Withholding. Do i file taxes past years   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. Do i file taxes past years S. Do i file taxes past years 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. Do i file taxes past years   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. Do i file taxes past years   See Foreign Governments and Certain Other Foreign Organizations , later. Do i file taxes past years 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. Do i file taxes past years 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. Do i file taxes past years The additional information required depends on the type of intermediary or flow-through entity and the extent of the withholding responsibilities it assumes. Do i file taxes past years Form W-8IMY, Certificate of Foreign Intermediary, Foreign Flow-Through Entity, or Certain U. Do i file taxes past years S. Do i file taxes past years Branches for United States Tax Withholding. Do i file taxes past years   This form is used by foreign intermediaries and foreign flow-through entities, as well as certain U. Do i file taxes past years S. Do i file taxes past years 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. Do i file taxes past years S. Do i file taxes past years branch of a foreign bank or insurance company and either is agreeing to be treated as a U. Do i file taxes past years S. Do i file taxes past years 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. Do i file taxes past years For information on qualifying as an upper-tier foreign partnership, see Regulations section 1. Do i file taxes past years 1446-5. Do i file taxes past years Qualified Intermediaries In most cases, a QI is any foreign intermediary that has entered into a QI withholding agreement (discussed earlier) with the IRS. Do i file taxes past years 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. Do i file taxes past years The intermediary can claim that it is a QI until the IRS revokes its QI-EIN. Do i file taxes past years 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. Do i file taxes past years Responsibilities. Do i file taxes past years   Payments made to a QI that does not assume NRA withholding responsibility are treated as paid to its account holders and customers. Do i file taxes past years However, a QI is not required to provide you with documentation it obtains from its foreign account holders and customers. Do i file taxes past years Instead, it provides you with a withholding statement that contains withholding rate pool information. Do i file taxes past years 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. Do i file taxes past years A qualified intermediary is required to provide you with information regarding U. Do i file taxes past years S. Do i file taxes past years persons subject to Form 1099 reporting and to provide you withholding rate pool information separately for each such U. Do i file taxes past years S. Do i file taxes past years person unless it has assumed Form 1099 reporting and backup withholding responsibility. Do i file taxes past years For the alternative procedure for providing rate pool information for U. Do i file taxes past years S. Do i file taxes past years non-exempt persons, see the Form W-8IMY instructions. Do i file taxes past years   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. Do i file taxes past years   The extent to which you must have withholding rate pool information depends on the withholding and reporting obligations assumed by the QI. Do i file taxes past years Primary responsibility not assumed. Do i file taxes past years   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. Do i file taxes past years Unless the alternative procedure applies, the qualified intermediary must provide you with a separate withholding rate pool for each U. Do i file taxes past years S. Do i file taxes past years person subject to Form 1099 reporting and/or backup withholding. Do i file taxes past years 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. Do i file taxes past years Primary NRA withholding responsibility assumed. Do i file taxes past years   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. Do i file taxes past years S. Do i file taxes past years person, unless the alternative procedure applies, subject to Form 1099 reporting and/or backup withholding. Do i file taxes past years 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. Do i file taxes past years Primary NRA and Form 1099 responsibility assumed. Do i file taxes past years   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. Do i file taxes past years It is not necessary to associate the payment with withholding rate pools. Do i file taxes past years Example. Do i file taxes past years You make a payment of dividends to a QI. Do i file taxes past years 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. Do i file taxes past years S. Do i file taxes past years individual who provides it with a Form W-9. Do i file taxes past years Each customer is entitled to 20% of the dividend payment. Do i file taxes past years The QI does not assume any primary withholding responsibility. Do i file taxes past years 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. Do i file taxes past years S. Do i file taxes past years individual. Do i file taxes past years 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. Do i file taxes past years The part of the payment allocable to the U. Do i file taxes past years S. Do i file taxes past years individual (20%) is reportable on Form 1099-DIV. Do i file taxes past years Smaller partnerships and trusts. Do i file taxes past years   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. Do i file taxes past years It is a foreign partnership or foreign simple or grantor trust. Do i file taxes past years It is a direct account holder of the QI. Do i file taxes past years It does not have any partner, beneficiary, or owner that is a U. Do i file taxes past years S. Do i file taxes past years person or a pass- through partner, beneficiary, or owner. Do i file taxes past years   For information on these rules, see section 4A. Do i file taxes past years 01 of the QI agreement. Do i file taxes past years This is found in Appendix 3 of Revenue Procedure 2003-64. Do i file taxes past years Also see Revenue Procedure 2004-21. Do i file taxes past years Related partnerships and trusts. Do i file taxes past years    A QI may apply special rules to a related partnership or trust only if the partnership or trust meets the following conditions. Do i file taxes past years It is a foreign partnership or foreign simple or grantor trust. Do i file taxes past years 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. Do i file taxes past years For information on these rules, see section 4A. Do i file taxes past years 02 of the QI agreement. Do i file taxes past years This is found in Appendix 3 of Revenue Procedure 2003-64. Do i file taxes past years Also see Revenue Procedure 2005-77. Do i file taxes past years Nonqualified Intermediaries If you are making a payment to an NQI, foreign flow-through entity, or U. Do i file taxes past years S. Do i file taxes past years 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. Do i file taxes past years S. Do i file taxes past years branch), and You have sufficient information to report the payment on Form 1042-S or Form 1099, if reporting is required. Do i file taxes past years The NQI, flow-through entity, or U. Do i file taxes past years S. Do i file taxes past years branch must give you certain information on a withholding statement that is associated with the Form W-8IMY. Do i file taxes past years A withholding statement must be updated to keep the information accurate prior to each payment. Do i file taxes past years Withholding statement. Do i file taxes past years   In most cases, a withholding statement must contain the following information. Do i file taxes past years The name, address, and TIN (if any, or if required) of each person for whom documentation is provided. Do i file taxes past years The type of documentation (documentary evidence, Form W-8, or Form W-9) for every person for whom documentation has been provided. Do i file taxes past years The status of the person for whom the documentation has been provided, such as whether the person is a U. Do i file taxes past years S. Do i file taxes past years exempt recipient (U. Do i file taxes past years S. Do i file taxes past years person exempt from Form 1099 reporting), U. Do i file taxes past years S. Do i file taxes past years non-exempt recipient (U. Do i file taxes past years S. Do i file taxes past years person subject to Form 1099 reporting), or a foreign person. Do i file taxes past years 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. Do i file taxes past years S. Do i file taxes past years branch. Do i file taxes past years The type of recipient the person is, based on the recipient codes used on Form 1042-S. Do i file taxes past years Information allocating each payment, by income type, to each payee (including U. Do i file taxes past years S. Do i file taxes past years exempt and U. Do i file taxes past years S. Do i file taxes past years non-exempt recipients) for whom documentation has been provided. Do i file taxes past years The rate of withholding that applies to each foreign person to whom a payment is allocated. Do i file taxes past years A foreign payee's country of residence. Do i file taxes past years If a reduced rate of withholding is claimed, the basis for a reduced rate of withholding (for example, portfolio interest, treaty benefit, etc. Do i file taxes past years ). Do i file taxes past years 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. Do i file taxes past years The name, address, and TIN (if any) of any other NQI, flow-through entity, or U. Do i file taxes past years S. Do i file taxes past years branch from which the payee will directly receive a payment. Do i file taxes past years Any other information a withholding agent requests to fulfill its reporting and withholding obligations. Do i file taxes past years Alternative procedure. Do i file taxes past years   Under this alternative procedure the NQI can give you the information that allocates each payment to each foreign and U. Do i file taxes past years S. Do i file taxes past years exempt recipient by January 31 following the calendar year of payment, rather than prior to the payment being made as otherwise required. Do i file taxes past years 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. Do i file taxes past years You must receive the withholding statement with all the required information (other than item 5) prior to making the payment. Do i file taxes past years    This alternative procedure cannot be used for payments to U. Do i file taxes past years S. Do i file taxes past years non-exempt recipients. Do i file taxes past years Therefore, an NQI must always provide you with allocation information for all U. Do i file taxes past years S. Do i file taxes past years non-exempt recipients prior to a payment being made. Do i file taxes past years Pooled withholding information. Do i file taxes past years   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. Do i file taxes past years 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. Do i file taxes past years 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). Do i file taxes past years 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. Do i file taxes past years Failure to provide allocation information. Do i file taxes past years   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. Do i file taxes past years You must treat the payees as undocumented and apply the presumption rules, discussed later in Presumption Rules . Do i file taxes past years An NQI is deemed to have f
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Consumer Protection Offices

City, county, regional, and state consumer offices offer a variety of important services. They might mediate complaints, conduct investigations, prosecute offenders of consumer laws, license and regulate professional service providers, provide educational materials and advocate for consumer rights. To save time, call before sending a written complaint. Ask if the office handles the type of complaint you have and if complaint forms are provided.

State Consumer Protection Offices

Office of the Attorney General

Website: Office of the Attorney General

Address: Office of the Attorney General
Consumer Protection Unit
1031 W. 4th Ave., Suite 200
Anchorage, AK 99501-5903

Phone Number: 907-269-5200

Toll-free: 1-888-576-2529

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Banking Authorities

The officials listed in this section regulate and supervise state-chartered banks. Many of them handle or refer problems and complaints about other types of financial institutions as well. Some also answer general questions about banking and consumer credit. If you are dealing with a federally chartered bank, check Federal Agencies.

Department of Commerce, Community and Economic Development

Website: Department of Commerce, Community and Economic Development

Address: Department of Commerce, Community and Economic Development
Division of Banking and Securities
PO Box 110807
Juneau, AK 99811-0807

Phone Number: 907-465-2521

Toll-free: 1-888-925-2521

TTY: 907-465-5437

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Insurance Regulators

Each state has its own laws and regulations for each type of insurance. The officials listed in this section enforce these laws. Many of these offices can also provide you with information to help you make informed insurance buying decisions.

Department of Commerce, Community and Economic Development

Website: Department of Commerce, Community and Economic Development

Address: Department of Commerce, Community and Economic Development
Division of Insurance
Robert B. Atwood Building
550 W. 7th Ave., Suite 1560
Anchorage, AK 99501-3567

Phone Number: 907-269-7900

Toll-free: 1-800-467-8725

TTY: 907-465-5437

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Securities Administrators

Each state has its own laws and regulations for securities brokers and securities - including stocks, mutual funds, commodities, real estate, etc. The officials and agencies listed in this section enforce these laws and regulations. Many of these offices can also provide information to help you make informed investment decisions.

Department of Commerce, Community and Economic Development

Website: Department of Commerce, Community and Economic Development

Address: Department of Commerce, Community and Economic Development
Division of Banking and Securities
PO Box 110807
Juneau, AK 99811-0807

Phone Number: 907-465-2521

Toll-free: 1-888-925-2521 (AK)

TTY: 907-465-5437

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Utility Commissions

State Utility Commissions regulate services and rates for gas, electricity and telephones within your state. In some states, the utility commissions regulate other services such as water, transportation, and the moving of household goods. Many utility commissions handle consumer complaints. Sometimes, if a number of complaints are received about the same utility matter, they will conduct investigations.

Regulatory Commission

Website: Regulatory Commission

Address: Regulatory Commission
Consumer Protection and Information Section
701 W. 8th Ave., Suite 300
Anchorage, AK 99501-3469

Phone Number: 907-276-6222

Toll-free: 1-800-390-2782

TTY: 907-276-4533

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The Do I File Taxes Past Years

Do i file taxes past years Publication 4492 - Introductory Material Table of Contents Introduction Useful Items - You may want to see: Introduction This publication explains the major provisions of the Katrina Emergency Tax Relief Act of 2005 and the Gulf Opportunity Zone Act of 2005. Do i file taxes past years Useful Items - You may want to see: Publication 526 Charitable Contributions 536 Net Operating Losses (NOLs) for Individuals, Estates, and Trusts 547 Casualties, Disasters, and Thefts 946 How To Depreciate Property Form (and Instructions) 4506Request for Copy of Tax Return 4506-TRequest for Transcript of Tax Return 4684Casualties and Thefts 5884Work Opportunity Credit 5884-ACredits for Employers Affected by Hurricane Katrina, Rita, or Wilma 8863Education Credits (Hope and Lifetime Learning Credits) 8914Exemption Amount for Taxpayers Housing Individuals Displaced by Hurricane Katrina 8915Qualified Hurricane Retirement Plan Distributions and Repayments Prev  Up  Next   Home   More Online Publications