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E File Amended Tax Return

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E File Amended Tax Return

E file amended tax return 28. E file amended tax return   Deducciones Misceláneas Table of Contents Qué Hay de Nuevo Introduction Useful Items - You may want to see: Deducciones Sujetas al Límite del 2%Gastos del Empleado no Reembolsados (Línea 21) Costos de la Preparación de la Declaración de Impuestos (Línea 22) Otros Gastos (Línea 23) Deducciones no Sujetas al Límite del 2%Lista de Deducciones Gastos no DeduciblesLista de Gastos no Deducibles Qué Hay de Nuevo Tarifa estándar por milla. E file amended tax return  La tarifa para uso comercial de un vehículo en 2013 es 56½ centavos por milla. E file amended tax return Introduction Este capítulo explica qué gastos pueden declararse como deducciones detalladas misceláneas en el Anexo A (Formulario 1040). E file amended tax return Usted tendrá que reducir por el 2% de su ingreso bruto ajustado el total de la mayoría de las deducciones misceláneas detalladas. E file amended tax return Este capítulo trata los siguientes temas: Deducciones sujetas al límite del 2%. E file amended tax return Deducciones no sujetas al límite del 2%. E file amended tax return Gastos que no se pueden deducir. E file amended tax return Tiene que guardar documentación para verificar sus deducciones. E file amended tax return Debe guardar sus recibos, cheques cancelados, cheques sustitutivos, estados de cuentas financieras y otros documentos comprobantes. E file amended tax return Si desea obtener más información sobre el mantenimiento de documentación, obtenga la Publicación 552, Recordkeeping for Individuals (Mantenimiento de documentación para personas físicas), en inglés. E file amended tax return Useful Items - You may want to see: Publicación 463 Travel, Entertainment, Gift, and Car Expenses (Gastos de viaje, entretenimiento, regalos y automóvil), en inglés 525 Taxable and Nontaxable Income (El ingreso tributable y no tributable), en inglés 529 Miscellaneous Deductions (Deducciones misceláneas), en inglés 535 Business Expenses (Gastos de negocios), en inglés 587 Business Use of Your Home (Including Use by Daycare Providers) (Uso de su domicilio para propósitos comerciales (incluyendo el uso por proveedores de cuidado infantil)), en inglés 946 How To Depreciate Property (Cómo depreciar la propiedad), en inglés Formulario (e Instrucciones) Anexo A (Formulario 1040) Itemized Deductions (Deducciones detalladas), en inglés 2106 Employee Business Expenses (Gastos de negocio del empleado), en inglés 2106-EZ Unreimbursed Employee Business Expenses (Gastos de negocio del empleado no reembolsados), en inglés Deducciones Sujetas al Límite del 2% Usted puede deducir ciertos gastos como deducciones detalladas misceláneas en el Anexo A (Formulario 1040). E file amended tax return Puede deducir la parte de sus gastos que supere al 2% de su ingreso bruto ajustado. E file amended tax return Se calcula la deducción en el Anexo A; restando el 2% de sus ingresos brutos ajustados del total de estos gastos. E file amended tax return Su ingreso bruto ajustado es la cifra escrita en la línea 38 del Formulario 1040. E file amended tax return Por lo general, se aplica el límite del 2% después de aplicar los demás límites de deducciones. E file amended tax return Por ejemplo, el límite del 50% (o del 80%) sobre comidas y entretenimiento relacionados con los negocios (explicado en el capítulo 26) se aplica antes de aplicar el límite del 2%. E file amended tax return Las deducciones sujetas al límite del 2% se explican aquí de acuerdo con las tres categorías en las cuales los declara en el Anexo A (Formulario 1040): Gastos del empleado no reembolsados (línea 21). E file amended tax return Costos de la preparación de la declaración de impuestos (línea 22). E file amended tax return Otros gastos (línea 23). E file amended tax return Gastos del Empleado no Reembolsados (Línea 21) Generalmente, uno puede deducir en la línea 21 del Anexo A (Formulario 1040) los gastos del empleado no reembolsados que: Pague o en los que incurra durante el año tributario, Sean necesarios para llevar a cabo su oficio o negocio como empleado y Sean ordinarios y necesarios. E file amended tax return Un gasto es “ordinario” si es común y aceptado en su oficio, negocio o profesión. E file amended tax return Un gasto es necesario si es adecuado y útil para su negocio. E file amended tax return Un gasto no tiene que ser obligatorio para considerarse necesario. E file amended tax return A continuación se indican algunos ejemplos de gastos del empleado no reembolsados. E file amended tax return Después de la lista encontrará otros ejemplos de gastos del empleado no reembolsados. E file amended tax return Deudas incobrables incurridas por un empleado en la ejecución de su trabajo. E file amended tax return Educación relacionada con el trabajo. E file amended tax return (Vea el capítulo 27). E file amended tax return Honorarios legales relacionados con su trabajo. E file amended tax return Licencias y tarifas reglamentarias. E file amended tax return Primas de seguro contra negligencia profesional. E file amended tax return Exámenes médicos requeridos por un empleador. E file amended tax return Impuestos sobre una profesión u ocupación. E file amended tax return Pasaporte para un viaje de negocios. E file amended tax return Suscripciones a revistas profesionales y de industria relacionadas con su trabajo. E file amended tax return Viajes, transporte, entretenimiento y regalos relacionados con su trabajo. E file amended tax return (Vea el capítulo 26). E file amended tax return Seguro de Responsabilidad Comercial Puede deducir las primas de seguro que pagó para protegerse contra responsabilidad personal por actos ilícitos en el trabajo. E file amended tax return Daños por Incumplimiento de Contrato de Empleo Si deja de cumplir con un contrato de empleo, puede deducir los daños que pague a su antiguo empleador que sean atribuibles a la paga que había recibido de ese empleador. E file amended tax return Depreciación de Computadoras Puede declarar una deducción por depreciación de una computadora que usted usa en el trabajo como empleado si su uso: Es para conveniencia de su empleador y Se requiere como una condición de su empleo. E file amended tax return Para obtener información acerca de las reglas y excepciones a las reglas que afectan las deducciones permitidas por una computadora en su casa, vea la Publicación 529, en inglés. E file amended tax return Cuotas a Cámaras de Comercio y Asociaciones Profesionales Es posible que pueda deducir cuotas pagadas a organizaciones profesionales (como asociaciones de abogados y asociaciones médicas) y a cámaras de comercio y organizaciones parecidas, si la afiliación le ayuda a realizar los deberes de su trabajo. E file amended tax return Estas organizaciones incluyen: Juntas comerciales, Asociaciones comerciales, Organizaciones cívicas o de servicios públicos, Juntas de bienes raíces y Asociaciones profesionales. E file amended tax return Actividades políticas y de cabildeo. E file amended tax return   Quizás no pueda deducir la parte de sus cuotas destinada a ciertas actividades políticas y de cabildeo. E file amended tax return Vea Cuotas usadas para cabildeo bajo Gastos no Deducibles, más adelante. E file amended tax return Gastos del Educador Si en el año 2013 usted era un educador que reunía los requisitos, usted puede deducir hasta $250 de gastos calificados que usted pagó en el año 2013 como ajuste a los ingresos brutos, en la línea 23 del Formulario 1040, en vez de una deducción detallada miscelánea. E file amended tax return Si presenta el Formluario 1040A, usted podría deducir estos gastos en la línea 16. E file amended tax return Si usted y su cónyuge están presentando una declaración conjunta y ambos fueron educadores calificados, la deducción máxima es $500. E file amended tax return No obstante, ninguno puede deducir más de $250 como gastos calificados. E file amended tax return Oficina en el Domicilio Si de manera habitual, usted usa una parte de su domicilio exclusivamente para propósitos comerciales, tal vez pueda deducir una parte de los gastos de operación y depreciación de su domicilio. E file amended tax return Puede reclamar esta deducción por el uso comercial de una parte de su domicilio sólo si utiliza esa parte habitual y exclusivamente: Como el lugar principal de negocios para algún oficio o negocio, Como lugar para reunirse o recibir a sus pacientes o clientes en el transcurso normal de su oficio o negocio o En el caso de un edificio separado no conectado a su domicilio, si lo usa para fines de su oficio o negocio. E file amended tax return Dicho uso comercial, habitual y exclusivo tiene que ser para conveniencia de su empleador y no sólo adecuado y útil para su propio trabajo. E file amended tax return Vea la Publicación 587, en inglés, para obtener información más detallada y una hoja de trabajo. E file amended tax return Gastos Relacionados con la Búsqueda de Empleo Puede deducir determinados gastos que tenga al buscar un nuevo trabajo en su profesión actual, incluso si no lo consigue. E file amended tax return Pero no puede deducir estos gastos si: Busca trabajo en una nueva profesión, Hubo una pausa considerable entre el término de su último trabajo y la búsqueda de un trabajo nuevo o Busca trabajo por primera vez. E file amended tax return Cuotas de agencias de colocación y empleo. E file amended tax return   Puede deducir cuotas que pague a agencias de colocación y empleo que usa como parte de su búsqueda de trabajo en su profesión actual. E file amended tax return Si el empleador le devuelve dinero. E file amended tax return   Si, en un año posterior, su empleador le devuelve el dinero de las cuotas de agencias de empleo, usted tiene que incluir la cantidad que reciba en sus ingresos brutos hasta que llegue al total del beneficio tributario que recibió en el año anterior. E file amended tax return (Vea Recuperaciones de Fondos en el capítulo 12). E file amended tax return Si el empleador le paga a la agencia de empleo. E file amended tax return   Si su empleador paga las cuotas directamente a la agencia de empleo y usted no es responsable de pagarlas, no puede incluirlas en sus ingresos brutos. E file amended tax return Currículum vitae. E file amended tax return   Puede deducir lo que gaste para preparar o enviar por correo copias de un currículum vitae a posibles empleadores siempre que busca un trabajo nuevo en su profesión actual. E file amended tax return Gastos de viaje y transporte. E file amended tax return   Si viaja a algún lugar y durante su estadía busca un trabajo nuevo en su profesión actual, tal vez pueda deducir los gastos de viaje de ida y vuelta al lugar. E file amended tax return Puede deducir los gastos de viaje si el viaje se realizó principalmente para buscar un trabajo nuevo. E file amended tax return Es importante saber qué parte del tiempo dedique a actividades personales y qué parte del tiempo dedique a buscar trabajo para determinar si el viaje se hizo principalmente por motivos personales o para buscar un trabajo nuevo. E file amended tax return   Incluso si no puede deducir los gastos de viaje de ida y vuelta al lugar, puede deducir los gastos de buscar trabajo nuevo en su profesión actual que incurra mientras se encuentra en dicho lugar. E file amended tax return   Puede optar por utilizar la tarifa estándar por milla para calcular los gastos de automóvil. E file amended tax return La tarifa correspondiente al año 2013 para uso comercial de un vehículo es 56½ centavos por milla. E file amended tax return Vea el capítulo 26 para más información. E file amended tax return Licencias y Tarifas Reglamentarias Puede deducir la cantidad que pague cada año a gobiernos estatales o locales por licencias y tarifas reglamentarias para su oficio, negocio o profesión. E file amended tax return Impuestos Incidentales al Trabajo Puede deducir un impuesto incidental al trabajo que una localidad le cobre a una tarifa fija por el privilegio de trabajar o realizar un negocio dentro de dicha localidad. E file amended tax return Si usted es empleado, puede reclamar impuestos incidentales al trabajo sólo como deducción miscelánea sujeta al límite del 2%; no puede reclamarlos como una deducción en otro lugar de su declaración. E file amended tax return Reintegro de un Pago de Asistencia Un “pago de asistencia” es aquel pago que se recibe de acuerdo con un plan del empleador para ayudar a los empleados que pierden su empleo debido a la falta de trabajo. E file amended tax return Si usted reintegra un pago de asistencia de suma global que recibió y había incluido en sus ingresos en un año anterior, puede deducir dicho reintegro. E file amended tax return Gastos de Investigación de un Profesor Universitario Si es profesor universitario, puede deducir los gastos de investigación, incluidos gastos de viaje y gastos en los que incurra por enseñar, dar conferencias o escribir y publicar temas relacionados directamente con su labor de enseñanza. E file amended tax return Tiene que haber comenzado la investigación como parte de los deberes de enseñanza que se esperan de un profesor y sin expectativas lucrativas además del sueldo. E file amended tax return No obstante, no puede deducir los costos de viajes como una forma de educación. E file amended tax return Herramientas Utilizadas en su Trabajo Por lo general, puede deducir los gastos por herramientas que usa en su trabajo si éstas se desgastan y se deshace de ellas dentro de 1 año después de la fecha de compra. E file amended tax return Puede depreciar el costo de las herramientas cuya vida sea mayor del año tributario. E file amended tax return Para obtener más información acerca de la depreciación, vea la Publicación 946, en inglés. E file amended tax return Cuotas y Gastos de Afiliación a un Sindicato Puede deducir cuotas y tarifas iniciales que pague para afiliarse a un sindicato. E file amended tax return También puede deducir contribuciones destinadas a los beneficios para miembros del sindicato desempleados. E file amended tax return No obstante, no puede deducir la parte de las contribuciones o aportaciones destinadas a los fondos para el pago de beneficios por enfermedad, accidente o fallecimiento. E file amended tax return Asimismo, no puede deducir aportaciones a un fondo de pensiones, incluso si el sindicato le exige que realice las aportaciones. E file amended tax return Tal vez no pueda deducir las cantidades que pague al sindicato si éstas están relacionadas con determinadas actividades políticas o de cabildeo. E file amended tax return Vea Gastos de Cabildeo bajo Gastos no Deducibles, más adelante. E file amended tax return Ropa de Trabajo y Uniformes Puede deducir el costo y mantenimiento de la ropa de trabajo si se cumplen los dos requisitos siguientes: Está obligado a usarlas como condición de empleo. E file amended tax return La ropa no es adecuada para uso cotidiano. E file amended tax return No es suficiente usar ropa distintiva. E file amended tax return Su empleador tiene que requerir específicamente esa ropa. E file amended tax return Tampoco es suficiente que, de hecho, no use su ropa de trabajo en otro lugar. E file amended tax return La ropa no puede servir para reemplazar su ropa habitual. E file amended tax return Algunos ejemplos de trabajadores que tal vez puedan deducir el costo y mantenimiento de la ropa de trabajo son: personas que realicen entregas, bomberos, proveedores de servicios de la salud, agentes encargados de mantener el orden público, carteros, atletas profesionales y trabajadores del transporte (aéreo, ferroviario, terrestre, etc. E file amended tax return ). E file amended tax return Los músicos y artistas pueden deducir el costo de la ropa y los accesorios de teatro si no son adecuados para su uso cotidiano. E file amended tax return Sin embargo, la ropa de trabajo que conste de un gorro blanco, camisa blanca o chaqueta blanca, overol (de pintor) blanco y zapatos de trabajo estándar, como la que debe usar un pintor en su trabajo por exigencia de su sindicato, no es distintiva en cuanto a carácter ni a la naturaleza del uniforme. E file amended tax return Igualmente, los costos de compra y mantenimiento de ropa de trabajo azul usada por un soldador a solicitud de un capataz no son deducibles. E file amended tax return Ropa de protección. E file amended tax return   Puede deducir el costo de la ropa de protección obligatoria en su trabajo, como zapatos o botas de seguridad, anteojos de seguridad, cascos y guantes de trabajo. E file amended tax return   Algunos ejemplos de trabajadores a los que quizás se les exija usar artículos de seguridad son: carpinteros, trabajadores del cemento, trabajadores de productos químicos, electricistas, tripulación de barcos de pesca, maquinistas, trabajadores de campos petrolíferos, fontaneros, técnicos en tuberías y conductores de camiones. E file amended tax return Uniformes militares. E file amended tax return   Generalmente, no puede deducir el costo de uniformes si está en servicio activo a tiempo completo en las Fuerzas Armadas. E file amended tax return Sin embargo, si es miembro en reserva de las Fuerzas Armadas, puede deducir el costo no reembolsado de su uniforme si los reglamentos militares exigen que su uso se limite a cuando esté en servicio como miembro en reserva. E file amended tax return Al calcular la deducción, tiene que deducir del costo la asignación no gravable que reciba por estos gastos. E file amended tax return   Si las reglas militares locales no le permiten que use uniformes de faena cuando no esté de servicio, puede deducir la cantidad por la cual el costo de compra y mantenimiento de estos uniformes sea superior a la asignación por uniforme que reciba. E file amended tax return   Puede deducir el costo de sus uniformes si es miembro del personal o profesorado civil de una escuela militar. E file amended tax return Costos de la Preparación de la Declaración de Impuestos (Línea 22) Generalmente, puede deducir los costos de la preparación de la declaración de impuestos en el año en el que los paga. E file amended tax return De este modo, en la declaración de impuestos de 2013, puede deducir los costos pagados en el año 2013 por la preparación de la declaración del año 2012. E file amended tax return Estos costos incluyen el costo de los programas de software de preparación de impuestos y publicaciones tributarias. E file amended tax return También incluyen todo costo que haya pagado por la presentación electrónica de su declaración. E file amended tax return Otros Gastos (Línea 23) Puede deducir otros gastos determinados como deducciones detalladas misceláneas sujetas al límite del 2%. E file amended tax return En la línea 23 del Anexo A (Formulario 1040), puede deducir gastos que paga para: Generar o cobrar ingresos que se tienen que incluir en sus ingresos brutos, Administrar, conservar o mantener en buen estado propiedad cuya finalidad es generar un ingreso de estas características o Determinar, impugnar, pagar o solicitar un reembolso de algún impuesto. E file amended tax return Puede deducir gastos que pague para los fines indicados en las secciones (1) y (2) anteriores sólo si están razonable y estrechamente relacionados con estos fines. E file amended tax return Algunos de estos gastos se explican más adelante. E file amended tax return Si los gastos que pague generan ingresos que sólo sean parcialmente tributables, vea Gastos de Ingresos Exentos de Impuestos más adelante, bajo Gastos no Deducibles. E file amended tax return Cargos de Tasación Puede deducir cargos de tasación si los paga para calcular una pérdida por hecho fortuito o el valor justo de mercado de una propiedad donada. E file amended tax return Pérdidas por Hecho Fortuito y Robo Puede deducir una pérdida por hecho fortuito o robo como una deducción detallada miscelánea sujeta al límite del 2% si utilizaba la propiedad dañada o robada para realizar servicios como empleado. E file amended tax return Primero declare la pérdida en la Sección B del Formulario 4684, Casualties and Thefts (Hechos fortuitos y robos), en inglés. E file amended tax return Es posible que también tenga que incluir la pérdida en el Formulario 4797, Sales of Business Property (Ventas de propiedades de negocios), también en inglés, si es que está obligado por otras razones a presentar ese formulario. E file amended tax return Para calcular su deducción, sume todas las pérdidas por hecho fortuito o robo de este tipo de propiedad que se incluyan en las líneas 32 y 38b del Formulario 4684, o la línea 18a del Formulario 4797, ambos en inglés. E file amended tax return Para información sobre otras pérdidas por hecho fortuito o robo, vea el capítulo 25. E file amended tax return Apoyo Administrativo y Alquiler de Oficina Puede deducir gastos de oficina, (por ejemplo apoyo administrativo y alquiler), que usted incurre con respecto a sus inversiones y al cobro de los ingresos tributables generados por las mismas. E file amended tax return Cargos de Tramitación por el Uso de una Tarjeta de Crédito o Débito Puede deducir el cargo administrativo que le cobra el tramitador de la tarjeta de crédito por efectuar un pago del impuesto sobre los ingresos (inclusive pagos del impuesto estimado) con tarjeta de crédito o débito. E file amended tax return Dichos cargos son deducibles en el año en que se paguen. E file amended tax return Depreciación de Computadora de Uso Doméstico Puede deducir la depreciación de su computadora de uso doméstico si la utiliza para generar ingresos (por ejemplo, para administrar sus inversiones que generen ingresos tributables). E file amended tax return Por lo general, tiene que depreciar la computadora según el método uniforme durante el período de recuperación del Sistema Alternativo de Depreciación (ADS, por sus siglas en inglés). E file amended tax return Si trabaja como empleado y también utiliza la computadora en ese trabajo, vea la Publicación 946, en inglés. E file amended tax return Deducciones que le Sobran de un Caudal Hereditario Si las deducciones totales de un caudal hereditario en su año tributario anterior son superiores a su ingreso bruto de ese año, los beneficiarios que heredan la propiedad pueden deducir la cantidad que le sobró en exceso. E file amended tax return No incluya las deducciones por la exención personal del caudal hereditario y las donaciones con fines benéficos al calcular las deducciones totales del caudal hereditario. E file amended tax return Los beneficiarios pueden reclamar la deducción sólo para el año tributario en el que, o con el que, termina el caudal hereditario, sea el año final un año normal o un año tributario corto. E file amended tax return Para obtener más información, vea Termination of Estate (Terminación de un caudal hereditario) en la Publicación 559, Survivors, Executors, and Administrators (Sobrevivientes, albaceas y administradores), en inglés. E file amended tax return Cargos del Cobro de Intereses y Dividendos Puede deducir cargos que paga a un agente de bolsa, banco, fideicomisario o agente parecido por el cobro de los intereses de los bonos o dividendos de acciones tributables. E file amended tax return Sin embargo, no puede deducir un cargo que pague a un agente de bolsa para comprar bienes de inversión, como acciones o bonos. E file amended tax return Tiene que agregar el cargo al costo de los bienes. E file amended tax return No puede deducir el cargo que pague a un agente de bolsa para vender valores. E file amended tax return Puede usar el cargo sólo para calcular las pérdidas o ganancias de la venta. E file amended tax return Vea las Instrucciones del Formulario 8949, para obtener información sobre cómo declarar el cargo. E file amended tax return Gastos Relacionados con un Pasatiempo Por lo general, puede deducir gastos relacionados con un pasatiempo, pero sólo hasta la cantidad del ingreso generado por el mismo. E file amended tax return Un pasatiempo no es un negocio porque no se realiza para obtener un beneficio económico. E file amended tax return Consulte Actividad sin fines de lucro en el capítulo 12 bajo Otros Ingresos. E file amended tax return Deducciones Indirectas de Entidades que Traspasan los Atributos Tributarios Las entidades que traspasan los atributos tributarios incluyen sociedades colectivas, sociedades anónimas de tipo S y fondos mutuos que no se ofrecen al público. E file amended tax return Las deducciones de dichas entidades se traspasan a los socios o accionistas. E file amended tax return Los socios o accionistas pueden deducir su parte de las deducciones traspasadas para gastos de inversión como deducciones detalladas misceláneas sujetas al límite del 2%. E file amended tax return Ejemplo. E file amended tax return Usted es miembro de un club de inversiones formado exclusivamente para invertir en valores. E file amended tax return El club se considera una sociedad colectiva. E file amended tax return Los ingresos de la sociedad colectiva provienen exclusivamente de dividendos, intereses y ganancias tributables procedentes de la venta de valores. E file amended tax return En este caso, usted puede deducir su parte de los gastos de operación de la sociedad colectiva como deducciones detalladas misceláneas sujetas al límite del 2%. E file amended tax return No obstante, si el club de inversiones tiene inversiones que generan ingresos no tributables también, no puede deducir su parte de los gastos que generan ingresos no tributables. E file amended tax return Fondos mutuos de oferta pública. E file amended tax return   Los fondos mutuos de oferta pública no traspasan deducciones por gastos de inversión a los accionistas. E file amended tax return Un fondo mutuo es “de oferta pública” si: Se comercializa continuamente en virtud de una oferta pública, Se cotiza habitualmente en un mercado bursátil de valores establecido o Están bajo la propiedad de al menos 500 personas en todo momento durante el año tributario. E file amended tax return   El fondo mutuo de oferta pública le enviará un Formulario 1099-DIV, Dividends and Distributions (Dividendos y distribuciones), en inglés, o un formulario sustitutivo, que indique la cantidad neta del ingreso de dividendos (dividendos brutos menos gastos de inversión). E file amended tax return Esta cifra neta es la cantidad que declara como ingresos. E file amended tax return Usted no puede también deducir los gastos de inversión incurridos por fondos mutuos de oferta pública porque ya se incluyen como parte de la cantidad neta del ingreso de dividendos. E file amended tax return Declaraciones informativas. E file amended tax return   Las entidades que traspasan los atributos tributarios deben enviarle declaraciones informativas. E file amended tax return Sociedades colectivas y de tipo S. E file amended tax return   Estas entidades generan el Anexo K-1, el cual indica los conceptos y las cantidades que tiene que declarar y también identifica los anexos y las líneas de la declaración de impuestos que se deben usar. E file amended tax return Fondos mutuos que no son de oferta pública. E file amended tax return   Estos fondos le enviarán un Formulario 1099-DIV, Dividends and Distributions (Dividendos y distribuciones), o un formulario sustitutivo, el cual indicará su parte de los ingresos brutos y los gastos de inversión. E file amended tax return Puede declarar los gastos sólo como una deducción detallada miscelánea sujeta al límite del 2%. E file amended tax return Cargos y Gastos Relacionados con la Inversión Puede deducir cargos relacionados con la inversión, custodia, administración de fideicomiso y otros gastos que pague por la administración de inversiones que generen ingresos tributables. E file amended tax return Gastos Legales Por lo general, puede deducir gastos legales en los que incurra al intentar generar o cobrar ingresos tributables o que pague en conexión con la determinación, cobro o reembolso de un impuesto. E file amended tax return También puede deducir gastos legales que: Estén relacionados con la realización o conservación de su trabajo, como los que pague para defenderse contra acusaciones penales que se levanten por las acciones de su oficio o negocio, Sean para asesoría tributaria relacionada con un divorcio, si la factura indica cuánto corresponde a la asesoría tributaria y se determina de una forma razonable o Sean para cobrar una pensión tributable para el cónyuge divorciado. E file amended tax return Puede deducir los gastos que incurrió para resolver problemas tributarios relacionados con las pérdidas o ganancias de un negocio (Anexo C o C-EZ), alquileres o regalías (Anexo E) o gastos e ingresos agrícolas (Anexo F) en el anexo apropiado, todos en inglés. E file amended tax return Debe deducir los gastos que incurrió para resolver problemas tributarios no comerciales en el Anexo A (Formulario 1040). E file amended tax return Vea Costos de la Preparación de la Declaración de Impuestos , anteriormente. E file amended tax return Pérdidas de Depósitos Para obtener información acerca de si puede deducir la pérdida de un depósito que usted hizo en una institución financiera que reúna los requisitos y cómo declarar la deducción si tiene derecho a ella, vea Pérdidas de Depósitos en el capítulo 25. E file amended tax return Reintegros de Ingresos Si tuvo que reintegrar una cantidad que incluyó como ingresos en un año anterior, es posible que pueda deducir dicha cantidad reintegrada. E file amended tax return Si la cantidad que tuvo que reintegrar era ingreso ordinario de $3,000 o menos, la deducción está sujeta al límite del 2%. E file amended tax return Si fue más de $3,000, vea Reintegros por la Reclamación de un Derecho bajo Deducciones no Sujetas al Límite del 2%, más adelante. E file amended tax return Reintegros de Beneficios del Seguro Social Para obtener información acerca de cómo deducir los reintegros de ciertos beneficios del Seguro Social, vea Reintegros Superiores a los Beneficios Brutos en el capítulo 11. E file amended tax return Alquiler de Caja de Seguridad Puede deducir el alquiler de una caja de seguridad si la utiliza para almacenar bonos y acciones que generen ingresos tributables o documentos y papeles relacionados con inversiones. E file amended tax return No puede deducir el alquiler si sólo utiliza la caja para guardar joyas, otras pertenencias personales o valores exentos de impuestos. E file amended tax return Cargos Administrativos de los Planes de Reinversión de Dividendos Puede deducir los cargos administrativos que pague como abonado a un plan de reinversión de dividendos. E file amended tax return Estos cargos administrativos incluyen pagos por: Poseer acciones adquiridas mediante un plan, Cobrar y reinvertir dividendos en efectivo, y Mantener documentación personal y proporcionar estados de cuenta detallados. E file amended tax return Honorarios por Administración de un Fideicomiso de Arreglos IRA Los honorarios de administración de un fideicomiso que se facturen por separado y que usted pague en relación con un arreglo de ahorros para la jubilación (IRA, por sus siglas en inglés) son deducibles (si son ordinarios y necesarios) como deducción detallada miscelánea sujeta al límite del 2%. E file amended tax return Para obtener más información acerca de los arreglos IRA, vea el capítulo 17. E file amended tax return Deducciones no Sujetas al Límite del 2% Puede deducir los artículos indicados a continuación como deducciones detalladas misceláneas. E file amended tax return No están sujetas al límite del 2%. E file amended tax return Declare estos artículos en la línea 28 del Anexo A del Formulario 1040. E file amended tax return Lista de Deducciones Se explica cada uno de los siguientes artículos en detalle después de la lista (excepto cuando se indica al contrario). E file amended tax return Prima amortizable de bonos tributables. E file amended tax return Pérdidas por hecho fortuito y robo de una propiedad que genera ingresos. E file amended tax return Impuesto federal sobre la herencia atribuible a los ingresos de un difunto. E file amended tax return Pérdidas de apuestas y juegos de azar hasta la cantidad de sus ganancias del juego. E file amended tax return Gastos del trabajo relacionados con los impedimentos de personas con incapacidades. E file amended tax return Pérdida por otras actividades anotadas en el recuadro 2 del Anexo K-1 del Formulario 1065-B. E file amended tax return Pérdidas por estafas de inversiones engañosas tipo Ponzi. E file amended tax return Vea, Pérdidas proveneintes de estafas de inversiones del tipo Ponzi (Ponzi schemes) , en el capítulo 25. E file amended tax return Reintegros de más de $3,000 por la reclamación de un derecho. E file amended tax return Inversión no recuperada en una anualidad. E file amended tax return Prima Amortizable de Bonos Tributables En general, si la cantidad que paga por un bono es superior a la cantidad de capital estipulado, el excedente corresponde a la prima de los bonos. E file amended tax return Puede optar por amortizar la prima de bonos tributables. E file amended tax return Por lo general, la amortización de la prima compensa los ingresos de intereses sobre el bono en lugar de ser una deducción diferente. E file amended tax return Parte de la prima de algunos bonos puede ser una deducción miscelánea no sujeta al límite del 2%. E file amended tax return Para obtener más información, vea Amortizable Premium on Taxable Bonds (Prima amortizable de bonos tributables) en la Publicación 529 y Bond Premium Amortization (Amortización de prima de bono) en el capítulo 3 de la Publicación 550, Investment Income and Expenses (Gastos e ingresos de inversión), ambas en inglés. E file amended tax return Pérdidas por Hecho Fortuito y Robo de Propiedad que Genera Ingresos Puede deducir una pérdida por hecho fortuito o robo como deducción detallada miscelánea no sujeta al límite del 2% si la propiedad dañada o robada era una propiedad que generaba ingresos (propiedad que se tiene con fines de inversión, tal como acciones, pagarés, bonos, oro, plata, terrenos sin construir y obras de arte). E file amended tax return Primero, declare la pérdida en la Sección B del Formulario 4684. E file amended tax return Asimismo, es posible que tenga que incluir la pérdida en el Formulario 4797, Sales of Business Property (Ventas de bienes comerciales), en inglés, si por algún otro motivo está obligado a presentar ese formulario. E file amended tax return Para calcular su deducción, sume todas las pérdidas por hecho fortuito o robo de este tipo de propiedad que se incluyan en las líneas 32 y 38b del Formulario 4684, o la línea 18a del Formulario 4797. E file amended tax return Para obtener más información acerca de las pérdidas por hecho fortuito y robo, consulte el capítulo 25. E file amended tax return Impuesto Federal sobre la Herencia Atribuible a los Ingresos de un Difunto Puede deducir el impuesto federal sobre la herencia atribuible a los ingresos de un difunto que usted, como beneficiario, incluye en sus ingresos brutos. E file amended tax return Los ingresos de un difunto son ingresos brutos que habría recibido éste si no hubiese fallecido y que no se podían incluir debidamente en la última declaración de impuestos del difunto. E file amended tax return Vea la Publicación 559, en inglés, para obtener más información. E file amended tax return Pérdidas de Apuestas y Juegos de Azar hasta la Cantidad de sus Ganancias de Juego Tiene que declarar la cantidad total de sus ganancias de apuestas y juegos de azar que tuvo en el año en la línea 21 del Formulario 1040. E file amended tax return Debe deducir sus pérdidas de juego que tuvo en el año en la línea 28 del Anexo A del Formulario 1040. E file amended tax return No puede deducir las pérdidas de apuestas y juegos de azar que sean superiores a las ganancias. E file amended tax return No puede reducir las ganancias de apuestas y juegos de azar por las pérdidas de juego y declarar la diferencia. E file amended tax return Tiene que declarar la cantidad total de las ganancias como ingresos, y las pérdidas (hasta la cantidad de su ganancias), como deducción detallada. E file amended tax return Por consiguiente, su documentación debe mostrar las ganancias por separado de las pérdidas. E file amended tax return Diario de ganancias y pérdidas. E file amended tax return Tiene que mantener un diario exacto o registro parecido de sus ganancias y pérdidas provenientes de apuestas y juegos de azar. E file amended tax return Su diario debe contener, como mínimo, la siguiente información: La fecha y el tipo de apuesta específica o actividad de apuestas. E file amended tax return El nombre y la dirección o ubicación del establecimiento de apuestas. E file amended tax return Los nombres de otras personas que lo acompañan en el establecimiento de apuestas. E file amended tax return La (o las) cantidad(es) que ganó o perdió. E file amended tax return Vea la Publicación 529, en inglés, para información adicional. E file amended tax return Gastos de Trabajo Relacionados con un Impedimento Si tiene una incapacidad física o mental que limite su capacidad para trabajar o limite sustancialmente una o más de las actividades principales de la vida (como realizar tareas manuales, caminar, hablar, respirar, aprender y trabajar), puede deducir sus gastos de trabajo relacionados con dicho impedimento. E file amended tax return Los gastos de trabajo relacionados con un impedimento son gastos ordinarios y necesarios del negocio incurridos por servicios de un asistente en su lugar de trabajo y por otros gastos relacionados con su lugar de trabajo que sean necesarios para que pueda trabajar. E file amended tax return Personas que trabajan por cuenta propia. E file amended tax return   Si trabaja por cuenta propia, anote los gastos de trabajo relacionados con su incapacidad en el formulario correspondiente (Anexo C, C-EZ, E o F) que utilice para declarar los ingresos y gastos de negocio. E file amended tax return Pérdida por Otras Actividades Anotadas en el Recuadro 2 del Anexo K-1 del Formulario 1065-B Si la cantidad declarada en el recuadro 2 del Anexo K-1 del Formulario 1065-B es una pérdida, declárela en la línea 28 del Anexo A del Formulario 1040. E file amended tax return No está sujeto a las limitaciones de actividades pasivas. E file amended tax return Reintegros por la Reclamación de un Derecho Si tuvo que reintegrar más de $3,000 que incluyó en los ingresos de un año anterior porque en ese momento pensaba que tenía un derecho no restringido a dichos ingresos, tal vez pueda deducir la cantidad que pagó o solicitar que se la acrediten en sus impuestos. E file amended tax return Vea Reintegros en el capítulo 12, para más información. E file amended tax return Inversión no Recuperada en una Anualidad Un jubilado que haya contribuido al costo de una anualidad puede excluir de sus ingresos parte de cada pago que reciba, por ser rendimiento exento de impuestos de la inversión del jubilado. E file amended tax return Si el jubilado muere antes de recuperar toda la inversión libre de impuestos, se podría deducir toda inversión no recuperada en la declaración final de impuestos del jubilado. E file amended tax return Vea el capítulo 10 para obtener más información acerca del trato tributario de las pensiones y anualidades. E file amended tax return Gastos no Deducibles A continuación se enumeran algunos ejemplos de gastos no deducibles. E file amended tax return Luego, se explican en mayor detalle los gastos no deducibles adicionales. E file amended tax return Lista de Gastos no Deducibles Comisiones de agentes bursátiles que usted pagó con respecto a su arreglo IRA u otra propiedad de inversión. E file amended tax return Gastos de entierro o funeral, incluido el costo de la tumba. E file amended tax return Gastos de capital. E file amended tax return Cargos y licencias, como licencias de automóvil, de matrimonio y placas de identificación. E file amended tax return Pérdidas relacionadas con pasatiempos; no obstante, vea Gastos Relacionados con un Pasatiempo , anteriormente. E file amended tax return Reparaciones, seguro y alquiler de la vivienda. E file amended tax return Sobornos y comisiones clandestinas. E file amended tax return Vea Bribes and kickbacks (Sobornos y comisiones clandestinas) en el capítulo 11 de la Publicación 535, en inglés. E file amended tax return Pérdidas de la venta de su vivienda, mobiliario, automóvil personal, etc. E file amended tax return Primas de seguro personal por incapacidad. E file amended tax return Gastos personales, de vida o familiares. E file amended tax return Valor de salarios no recibidos o período de vacaciones no utilizadas. E file amended tax return Gastos de Adopción No puede deducir los gastos que incurre en la adopción de un niño, pero tal vez pueda tomar un crédito para esos gastos. E file amended tax return Vea el capítulo 36. E file amended tax return Gastos de Campaña Electoral No puede deducir gastos que un candidato para un cargo público incurre en su campaña electoral, incluso si el candidato está postulando para la reelección a dicho cargo. E file amended tax return Estos incluyen cargos de calificación e inscripción para las elecciones primarias. E file amended tax return Honorarios legales. E file amended tax return   No puede deducir honorarios legales que se pagan para defender cargos derivados de la participación en una campaña política. E file amended tax return Cargos por Emisión de Cheques de Cuenta Personal Si tiene una cuenta corriente personal, no puede deducir cargos cobrados por el banco por el privilegio de emitir cheques, incluso si la cuenta devenga intereses. E file amended tax return Cuotas de Clubes Por lo general, no puede deducir el costo de afiliación a un club organizado para fines comerciales, de placer, recreación u otro fin social. E file amended tax return Esto incluye clubes de negocios, sociales, atléticos, de almuerzo, deportivos, de aerolíneas, hoteles, golf y de campo. E file amended tax return No puede deducir cuotas pagadas a una organización si uno de los propósitos principales de ésta es: Realizar actividades sociales para los miembros o sus invitados u Ofrecer a los miembros o sus invitados acceso a establecimientos de actividades sociales. E file amended tax return No se pueden deducir las cuotas pagadas a aerolíneas, hoteles o clubes de almuerzo. E file amended tax return Gastos de Transporte entre su Domicilio y el Trabajo No puede deducir gastos de viaje de ida y vuelta al trabajo (el costo de su transporte entre su residencia y su lugar de trabajo principal o habitual). E file amended tax return Si transporta herramientas, instrumentos u otros artículos en su automóvil de ida y vuelta a su trabajo, puede deducir sólo el costo adicional de transporte de dichos artículos, como el alquiler de un remolque para el transporte de los mismos. E file amended tax return Multas o Sanciones No puede deducir multas o sanciones que pague a una oficina del gobierno por infringir una ley. E file amended tax return Esto incluye cantidades pagadas para liquidar su responsabilidad real o posible de una multa o sanción (civil o penal). E file amended tax return Las multas o sanciones incluyen multas de estacionamiento, sanciones tributarias y sanciones deducidas de su sueldo de maestro después de una huelga ilícita. E file amended tax return Gastos de Balnearios No puede deducir gastos de un balneario (spa), aun si existe un requisito laboral para mantenerse en excelente condición física, como podría ser el caso de un oficial encargado del orden público. E file amended tax return Sistema de Seguridad Residencial No puede deducir el costo de un sistema de seguridad residencial como una deducción miscelánea. E file amended tax return Sin embargo, tal vez pueda reclamar una deducción por un sistema de seguridad residencial como gasto de negocios, si es que tiene una oficina en su casa. E file amended tax return Vea Oficina en el Domicilio bajo Gastos del Empleado no Reembolsados, anteriormente, y Security System (Sistema de seguridad) bajo Deducting Expenses (Deducción de gastos) en la Publicación 587, en inglés. E file amended tax return Seminarios Relacionados con Inversiones No puede deducir gastos por asistir a una convención, seminario o reunión parecida para fines de inversión. E file amended tax return Primas de Seguro de Vida No puede deducir primas que pague por su propio seguro de vida. E file amended tax return Tal vez pueda deducir como pensión para el cónyuge divorciado primas que pague por las pólizas de seguro de vida asignadas a su ex-cónyuge. E file amended tax return Consulte el capítulo 18 para información sobre la pensión alimenticia. E file amended tax return Gastos de Cabildeo Por lo general, no puede deducir cantidades pagadas o incurridas por concepto de cabildeo. E file amended tax return Estos incluyen gastos para: Influenciar el proceso de legislación, Participar o intervenir en una campaña política a favor o en contra de un candidato a un cargo público, Intentar influenciar al público en general, o a un segmento del público, respecto a las elecciones, materias legislativas o referéndums o Comunicarse directamente con funcionarios del poder ejecutivo bajo protección en un intento de influenciar las acciones del funcionario o las opiniones del mismo. E file amended tax return Los gastos de cabildeo también incluyen cantidades pagadas o gastos en los que ha incurrido para la investigación, preparación, planificación o coordinación de cualquiera de estas actividades. E file amended tax return Cuotas usadas para cabildeo. E file amended tax return   Si una organización exenta de impuestos le notifica que esa parte de las cuotas u otras cantidades que usted paga a la organización se utilizan para pagar gastos de cabildeo no deducibles, no puede deducir esa parte de las cuotas. E file amended tax return Vea Lobbying Expenses (Gastos de cabildeo) en la Publicación 529, en inglés, para obtener información sobre las excepciones. E file amended tax return Dinero en Efectivo o Bienes Perdidos o Extraviados No puede deducir una pérdida basada en la simple desaparición de dinero o bienes. E file amended tax return Sin embargo, una pérdida o desaparición accidental de bienes puede considerarse hecho fortuito si es causada por un acontecimiento que se pueda identificar y que sea repentino, inesperado o poco común. E file amended tax return Vea el capítulo 25. E file amended tax return Ejemplo. E file amended tax return Se cierra una puerta de su automóvil accidentalmente en su mano y rompe el engaste de su anillo de diamante. E file amended tax return El diamante se cae del anillo y nunca lo pudo encontrar. E file amended tax return La pérdida del diamante es un hecho fortuito. E file amended tax return Almuerzos con Compañeros de Trabajo No puede deducir los gastos de almuerzos con compañeros de trabajo, excepto si viaja lejos de casa por razones comerciales. E file amended tax return Vea el capítulo 26 para obtener información acerca de los gastos deducibles mientras se encuentra lejos de su domicilio. E file amended tax return Comidas Cuando Trabaja Hasta Tarde No puede deducir el costo de comidas si trabaja hasta tarde. E file amended tax return Sin embargo, tal vez pueda declarar una deducción si el costo de las comidas es un gasto de entretenimiento deducible o si viaja lejos de casa. E file amended tax return Vea el capítulo 26 para obtener información sobre gastos de entretenimiento deducibles y gastos durante viajes lejos de su domicilio. E file amended tax return Gastos por Asuntos Legales Personales No puede deducir gastos por asuntos legales personales, como aquéllos en los que se ha incurrido en los siguientes casos: Tutoría de hijos. E file amended tax return Demanda por incumplimiento de promesa de matrimonio. E file amended tax return Cargos civiles o penales derivados de una relación personal. E file amended tax return Daños por lesiones personales, a excepción de ciertas reclamaciones por discriminación ilegal y por denuncia de actividades ilícitas en una empresa. E file amended tax return Preparación de un título (o defensa o perfeccionamiento de un título). E file amended tax return Preparación de un testamento. E file amended tax return Reclamaciones de propiedad o liquidación de propiedad en un divorcio. E file amended tax return No puede deducir estos gastos incluso si una consecuencia del proceso legal es la pérdida de propiedad que genera ingresos. E file amended tax return Donaciones Políticas No puede deducir donaciones hechas a un candidato político, un comité de campaña o un fondo para publicar boletines. E file amended tax return Los avisos publicitarios en programas de convenciones y entradas a cenas o programas que benefician a un partido o candidato político no son deducibles. E file amended tax return Costos de Acreditación Profesional No puede deducir costos de acreditación profesional tales como: Costos de certificado de contabilidad pagados para el derecho inicial de poder practicar la contabilidad. E file amended tax return Costos del examen para el ejercicio de la abogacía y gastos afines para asegurarse el ingreso inicial al colegio de abogados. E file amended tax return Costos de licencias médicas y dentales para obtener la primera licencia de ejercicio de la profesión. E file amended tax return Reputación Profesional No puede deducir gastos por salir en un programa de radio o televisión para aumentar su prestigio personal o establecer su reputación profesional. E file amended tax return Aportaciones a un Fondo de Ayuda Económica No puede deducir aportaciones pagadas a un plan privado que pague beneficios a los empleados cubiertos que no puedan trabajar debido a una lesión o enfermedad no relacionada con el trabajo. E file amended tax return Servicio Telefónico Residencial No puede deducir un cobro (incluidos impuestos) por un servicio telefónico local básico de la línea telefónica principal de su residencia, aun cuando se utilice en una ocupación o negocio. E file amended tax return Reuniones de Accionistas No puede deducir gastos de transporte ni otros que paga para asistir a reuniones de accionistas de empresas en las que tiene participación accionaria, pero no de otra índole. E file amended tax return No puede deducir estos gastos aunque asista a la reunión para obtener información que podría ser útil al efectuar otras inversiones. E file amended tax return Gastos de Ingresos Exentos de Impuestos No puede deducir gastos que incurre para generar ingresos exentos de impuestos. E file amended tax return No puede deducir intereses de una deuda en la que haya incurrido o continúa para comprar o portar valores exentos de impuestos. E file amended tax return Si usted incurre gastos para generar ingresos tributables y exentos de impuestos, pero no puede identificar los gastos que generan cada tipo de ingreso, tiene que dividir los gastos según la cantidad de cada tipo de ingreso para determinar la cantidad que puede deducir. E file amended tax return Ejemplo. E file amended tax return Durante el año recibió intereses tributables de $4,800 e intereses exentos de impuestos de $1,200. E file amended tax return Al obtener este ingreso, tuvo un total de gastos de $500 durante el año. E file amended tax return No puede identificar la cantidad de cada gasto correspondiente a cada ingreso. E file amended tax return Por lo tanto, el 80% ($4,800/$6,000) del gasto corresponde a los intereses tributables y el 20% ($1,200/$6,000) corresponde a los intereses exentos de impuestos. E file amended tax return Puede deducir, sujeto al límite del 2%, gastos de $400 (80% de $500). E file amended tax return Gastos de Viaje para Otra Persona Por lo general, no puede deducir los gastos de viaje que pague o en los que incurra para su cónyuge, dependiente, u otra persona que lo acompañe (o su empleado) en un viaje de negocios o por motivos personales, a menos que el cónyuge, el dependiente, o la otra persona sea un empleado del contribuyente; el viaje sea para un propósito comercial de buena fe (bona fide); y tales gastos serían de otra manera deducibles por el cónyuge, dependiente u otra persona. E file amended tax return Vea el capítulo 26 para más información sobre gastos de viaje deducibles. E file amended tax return Aportaciones Voluntarias al Fondo de Beneficios por Desempleo No puede deducir aportaciones voluntarias al fondo de beneficios por desempleo que usted realice a un fondo sindical o a un fondo privado. E file amended tax return Sin embargo, puede deducir las aportaciones como impuestos si la ley estatal le exige que las haga a un fondo de desempleo del estado que le protege de la pérdida de sueldos por desempleo causado por condiciones comerciales. E file amended tax return Relojes de Pulsera No puede deducir el costo de un reloj de pulsera, incluso si existe un requisito laboral que establezca que tiene que saber la hora correcta para realizar sus funciones de manera adecuada. E file amended tax return Prev  Up  Next   Home   More Online Publications
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Contact My Local Office in Alabama

Face-to-face Tax Help

IRS Taxpayer Assistance Centers (TACs) are your source for personal tax help when you believe your tax issue can only be handled face-to-face. No appointment is necessary.

Keep in mind, many questions can be resolved online without waiting in line. Through IRS.gov you can:
• Set up a payment plan.
• Get a transcript of your tax return.
• Make a payment.
• Check on your refund.
• Find answers to many of your tax questions.

We are now referring all requests for tax return preparation services to other available resources. You can take advantage of free tax preparation through Free File, Free File Fillable Forms or through a volunteer site in your community. To find the nearest volunteer site location or to get more information about Free File, go to the top of the page and enter “Free Tax Help” in the Search box.

If you have a tax account issues and feel that it requires talking with someone face-to-face, visit your local TAC.

Caution:  Many of our offices are located in Federal Office Buildings. These buildings may not allow visitors to bring in cell phones with camera capabilities.

Multilingual assistance is available in every office. Hours of operation are subject to change.

Before visiting your local office click on "Services Provided" in the chart below to see what services are available. Services are limited and not all services are available at every TAC office and may vary from site to site. You can get these services on a walk-in basis.

 

City  Address  Days/Hours of Service  Telephone* 
Birmingham  801 Tom Martin Dr.
Birmingham, AL 35211 

Monday-Friday - 8:30 a.m.-4:30 p.m.

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**

 

Services Provided

(205) 912-5333 
Dothan  202 W. Adams St.
Dothan, AL 36303 

Monday-Friday - 8:30 a.m.-4:30 p.m. 
(Closed for lunch 12:00 noon - 1:00 p.m.)
 

Services Provided

(334) 702-3470 
Florence  204 S. Walnut St.
Florence, AL 35630 

Monday-Friday - 8:30 a.m.-4:30 p.m.
(Closed for lunch 12:00 noon - 1:00 p.m.) 


Services Provided

(256) 764-6731 
Huntsville  5123 Research Dr. N.W.
Huntsville, AL 35805

Monday-Friday - 8:30 a.m.-4:30 p.m.
 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**

 

Services Provided

(256) 539-0642 
Mobile  1110 Montlimar Dr.
Mobile, AL 36609 

Monday-Friday - 8:30 a.m.-4:30 p.m.

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**
 

Services Provided

(251) 341-5946 
Montgomery  1285 Carmichael Way.
Montgomery, AL 36106 

Monday-Friday - 8:30 a.m.-4:30 p.m.

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**
 

Services Provided

(334) 264-2453 

* Note: The phone numbers in the chart above are not toll-free for all locations. When you call, you will reach a recorded business message with information about office hours, locations and services provided in that office. If face-to-face assistance is not a priority for you, you may also get help with IRS letters or resolve tax account issues by phone, toll free at 1-800-829-1040 (individuals) or 1-800-829-4933 (businesses).

For information on where to file your tax return please see Where to File Addresses.
 

The Taxpayer Advocate Service: Call (205) 912-5631 in Birmingham, or 1-877-777-4778 elsewhere, or see Publication 1546, The Taxpayer Advocate Service of the IRS. For further information, see Tax Topic 104.

Partnerships

IRS and organizations all over the country are partnering to assist taxpayers. Through these partnerships, organizations are also achieving their own goals. These mutually beneficial partnerships are strengthening outreach efforts and bringing education and assistance to millions.

For more information about these programs for individuals and families, contact the Stakeholder Partnerships, Education and Communication Office at:

Internal Revenue Service
801 Tom Martin, Room 150, Stop 30
Birmingham, AL 35211

For more information about these programs for businesses, your local Stakeholder Liaison office establishes relationships with organizations representing small business and self-employed taxpayers. They provide information about the policies, practices and procedures the IRS uses to ensure compliance with the tax laws. To establish a relationship with us, use this list to find a contact in your state:

Stakeholder Liaison (SL) Phone Numbers for Organizations Representing Small Businesses and Self-employed Taxpayers.

 

Page Last Reviewed or Updated: 28-Mar-2014

The E File Amended Tax Return

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