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Filing 2011 Tax Return

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Filing 2011 Tax Return

Filing 2011 tax return 8. Filing 2011 tax return   Paying Tax Through Withholding or Estimated Tax Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Notification of Alien Status Withholding From CompensationWithholding on Wages Withholding on Pensions Withholding on Tip Income Independent Contractors Withholding From Other IncomeTax Withheld on Partnership Income Withholding on Scholarships and Fellowship Grants Income Entitled to Tax Treaty BenefitsStudents, teachers, and researchers. Filing 2011 tax return Tax Withheld on Real Property Sales Social Security and Medicare TaxesStudents and Exchange Visitors Agricultural Workers Self-Employment Tax International Social Security Agreements Estimated Tax Form 1040-ES (NR)Fiscal year. Filing 2011 tax return Introduction This chapter discusses how to pay your U. Filing 2011 tax return S. Filing 2011 tax return income tax as you earn or receive income during the year. Filing 2011 tax return In general, the federal income tax is a pay as you go tax. Filing 2011 tax return There are two ways to pay as you go. Filing 2011 tax return Withholding. Filing 2011 tax return If you are an employee, your employer probably withholds income tax from your pay. Filing 2011 tax return Tax may also be withheld from certain other income—including pensions, bonuses, commissions, and gambling winnings. Filing 2011 tax return In each case, the amount withheld is paid to the U. Filing 2011 tax return S. Filing 2011 tax return Treasury in your name. Filing 2011 tax return Estimated tax. Filing 2011 tax return If you do not pay your tax through withholding, or do not pay enough tax that way, you might have to pay estimated tax. Filing 2011 tax return People who are in business for themselves generally will have to pay their tax this way. Filing 2011 tax return You may have to pay estimated tax if you receive income such as dividends, interest, rent, and royalties. Filing 2011 tax return Estimated tax is used to pay not only income tax, but self-employment tax and alternative minimum tax as well. Filing 2011 tax return Topics - This chapter discusses: How to notify your employer of your alien status, Income subject to withholding of income tax, Exemptions from withholding, Social security and Medicare taxes, and Estimated tax rules. Filing 2011 tax return Useful Items - You may want to see: Publication 515 Withholding of Tax on Nonresident Aliens and Foreign Entities 901 U. Filing 2011 tax return S. Filing 2011 tax return Tax Treaties Form (and Instructions) W-4 Employee's Withholding Allowance Certificate W-8BEN Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding and Reporting (Individuals) 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 W-9 Request for Taxpayer Identification Number and Certification 1040-ES (NR) U. Filing 2011 tax return S. Filing 2011 tax return Estimated Tax for Nonresident Alien Individuals 8233 Exemption From Withholding on Compensation for Independent (and Certain Dependent) Personal Services of a Nonresident Alien Individual 8288-B Application for Withholding Certificate for Dispositions by Foreign Persons of U. Filing 2011 tax return S. Filing 2011 tax return Real Property Interests 13930 Application for Central Withholding Agreement See chapter 12 for information about getting these publications and forms. Filing 2011 tax return Notification of Alien Status You must let your employer know whether you are a resident or a nonresident alien so your employer can withhold the correct amount of tax from your wages. Filing 2011 tax return If you are a resident alien under the rules discussed in chapter 1, you must file Form W-9 or a similar statement with your employer. Filing 2011 tax return If you are a nonresident alien under those rules, you must furnish to your employer Form 8233 or Form W-8BEN, establishing that you are a foreign person, or Form W-4, establishing that your compensation is subject to graduated withholding at the same rates as resident aliens or U. Filing 2011 tax return S. Filing 2011 tax return citizens. Filing 2011 tax return If you are a resident alien and you receive income other than wages (such as dividends and royalties) from sources within the United States, file Form W-9 or similar statement with the withholding agent (generally, the payer of the income) so the agent will not withhold tax on the income at the 30% (or lower treaty) rate. Filing 2011 tax return If you receive this type of income as a nonresident alien, file Form W-8BEN with the withholding agent so that the agent will withhold tax at the 30% (or lower treaty) rate. Filing 2011 tax return However, if the income is effectively connected with a U. Filing 2011 tax return S. Filing 2011 tax return trade or business, file Form W-8ECI instead. Filing 2011 tax return Withholding From Compensation The following discussion generally applies only to nonresident aliens. Filing 2011 tax return Tax is withheld from resident aliens in the same manner as U. Filing 2011 tax return S. Filing 2011 tax return citizens. Filing 2011 tax return Wages and other compensation paid to a nonresident alien for services performed as an employee are usually subject to graduated withholding at the same rates as resident aliens and U. Filing 2011 tax return S. Filing 2011 tax return citizens. Filing 2011 tax return Therefore, your compensation, unless it is specifically excluded from the term “wages” by law, or is exempt from tax by treaty, is subject to graduated withholding. Filing 2011 tax return Withholding on Wages If you are an employee and you receive wages subject to graduated withholding, you will be required to fill out a Form W-4. Filing 2011 tax return Also fill out Form W-4 for a scholarship or fellowship grant to the extent it represents payment for past, present, or future services and for which you are not claiming a tax treaty withholding exemption on Form 8233 (discussed later under Income Entitled to Tax Treaty Benefits). Filing 2011 tax return These are services you are required to perform as an employee and as a condition of receiving the scholarship or fellowship (or tuition reduction). Filing 2011 tax return Nonresident aliens should fill out Form W-4 using the following instructions instead of the instructions on the Form W-4. Filing 2011 tax return This is because of the restrictions on a nonresident alien's filing status, the limited number of personal exemptions a nonresident alien is allowed, and because a nonresident alien cannot claim the standard deduction. Filing 2011 tax return Enter your social security number (SSN) on line 2. Filing 2011 tax return Do not enter an individual taxpayer identification number (ITIN). Filing 2011 tax return Check only “Single” marital status on line 3 (regardless of your actual marital status). Filing 2011 tax return Claim only one allowance on line 5, unless you are a resident of Canada, Mexico, or South Korea, or a U. Filing 2011 tax return S. Filing 2011 tax return national. Filing 2011 tax return Write “Nonresident Alien” or “NRA” on the dotted line on line 6. Filing 2011 tax return You can request additional withholding on line 6 at your option. Filing 2011 tax return Do not claim “Exempt” withholding status on line 7. Filing 2011 tax return A U. Filing 2011 tax return S. Filing 2011 tax return national is an individual who, although not a U. Filing 2011 tax return S. Filing 2011 tax return citizen, owes his or her allegiance to the United States. Filing 2011 tax return U. Filing 2011 tax return S. Filing 2011 tax return nationals include American Samoans, and Northern Mariana Islanders who chose to become U. Filing 2011 tax return S. Filing 2011 tax return nationals instead of U. Filing 2011 tax return S. Filing 2011 tax return citizens. Filing 2011 tax return See Withholding on Scholarships and Fellowship Grants later, for how to fill out Form W-4 if you receive a U. Filing 2011 tax return S. Filing 2011 tax return source scholarship or fellowship grant that is not a payment for services. Filing 2011 tax return Students and business apprentices from India. Filing 2011 tax return   If you are eligible for the benefits of Article 21(2) of the United States-India Income Tax Treaty, you may claim an additional withholding allowance for the standard deduction. Filing 2011 tax return You can claim an additional withholding allowance for your spouse only if your spouse will have no gross income for 2013 and cannot be claimed as a dependent on another U. Filing 2011 tax return S. Filing 2011 tax return taxpayer's 2013 return. Filing 2011 tax return You may also claim an additional withholding allowance for each of your dependents not admitted to the United States on “F-2,” “J-2,” or “M-2” visas if they meet the same rules that apply to U. Filing 2011 tax return S. Filing 2011 tax return citizens. Filing 2011 tax return Household employees. Filing 2011 tax return   If you work as a household employee, your employer does not have to withhold income tax. Filing 2011 tax return However, you may agree to voluntary income tax withholding by filing a Form W-4 with your employer. Filing 2011 tax return The agreement goes into effect when your employer accepts the agreement by beginning the withholding. Filing 2011 tax return You or your employer may end the agreement by letting the other know in writing. Filing 2011 tax return Agricultural workers. Filing 2011 tax return   If you are an agricultural worker on an H-2A visa, your employer does not have to withhold income tax. Filing 2011 tax return However, your employer will withhold income tax only if you and your employer agree to withhold. Filing 2011 tax return In that case, you must provide your employer with a properly completed Form W-4. Filing 2011 tax return You can find more information about not having tax withheld at www. Filing 2011 tax return irs. Filing 2011 tax return gov/Individuals/International-Taxpayers/Foreign-Agricultural-Workers. Filing 2011 tax return Wages Exempt From Withholding Wages that are exempt from U. Filing 2011 tax return S. Filing 2011 tax return income tax under an income tax treaty are generally exempt from withholding. Filing 2011 tax return For information on how to claim this exemption from withholding, see Income Entitled to Tax Treaty Benefits , later. Filing 2011 tax return Wages paid to aliens who are residents of American Samoa, Canada, Mexico, Puerto Rico, or the U. Filing 2011 tax return S. Filing 2011 tax return Virgin Islands may be exempt from withholding. Filing 2011 tax return The following paragraphs explain these exemptions. Filing 2011 tax return Residents of Canada or Mexico engaged in transportation-related employment. Filing 2011 tax return   Certain residents of Canada or Mexico who enter or leave the United States at frequent intervals are not subject to withholding on their wages. Filing 2011 tax return These persons either: Perform duties in transportation service between the United States and Canada or Mexico, or Perform duties connected to the construction, maintenance, or operation of a waterway, viaduct, dam, or bridge crossed by, or crossing, the boundary between the United States and Canada or the boundary between the United States and Mexico. Filing 2011 tax return    This employment is subject to withholding of social security and Medicare taxes unless the services are performed for a railroad. Filing 2011 tax return   To qualify for the exemption from withholding during a tax year, a Canadian or Mexican resident must give the employer a statement in duplicate with name, address, and identification number, certifying that the resident: Is not a U. Filing 2011 tax return S. Filing 2011 tax return citizen or resident, Is a resident of Canada or Mexico, whichever applies, and Expects to perform duties previously described during the tax year in question. Filing 2011 tax return   The statement can be in any form, but it must be dated and signed by the employee and must include a written declaration that it is made under the penalties of perjury. Filing 2011 tax return Residents of American Samoa and Puerto Rico. Filing 2011 tax return   If you are a nonresident alien employee who is a resident of American Samoa or Puerto Rico, wages for services performed in American Samoa or Puerto Rico are generally not subject to withholding unless you are an employee of the United States or any of its agencies in American Samoa or Puerto Rico. Filing 2011 tax return Residents of the U. Filing 2011 tax return S. Filing 2011 tax return Virgin Islands. Filing 2011 tax return   Nonresident aliens who are bona fide residents of the U. Filing 2011 tax return S Virgin Islands are not subject to withholding of U. Filing 2011 tax return S. Filing 2011 tax return tax on income earned while temporarily employed in the United States. Filing 2011 tax return This is because those persons pay their income tax to the U. Filing 2011 tax return S. Filing 2011 tax return Virgin Islands. Filing 2011 tax return To avoid having tax withheld on income earned in the United States, bona fide residents of the U. Filing 2011 tax return S. Filing 2011 tax return Virgin Islands should write a letter, in duplicate, to their employers, stating that they are bona fide residents of the U. Filing 2011 tax return S. Filing 2011 tax return Virgin Islands and expect to pay tax on all income to the U. Filing 2011 tax return S. Filing 2011 tax return Virgin Islands. Filing 2011 tax return Withholding on Pensions If you receive a pension as a result of personal services performed in the United States, the pension income is subject to the 30% (or lower treaty) rate of withholding. Filing 2011 tax return You may, however, have tax withheld at graduated rates on the portion of the pension that arises from the performance of services in the United States after December 31, 1986. Filing 2011 tax return You must fill out Form W-8BEN and give it to the withholding agent or payer before the income is paid or credited to you. Filing 2011 tax return Withholding on Tip Income Tips you receive during the year for services performed in the United States are subject to U. Filing 2011 tax return S. Filing 2011 tax return income tax. Filing 2011 tax return Include them in taxable income. Filing 2011 tax return In addition, tips received while working for one employer, amounting to $20 or more in a month, are subject to graduated withholding. Filing 2011 tax return Independent Contractors If there is no employee-employer relationship between you and the person for whom you perform services, your compensation is subject to the 30% (or lower treaty) rate of withholding. Filing 2011 tax return However, if you are engaged in a trade or business in the United States during the tax year, your compensation for personal services as an independent contractor (independent personal services) may be entirely or partly exempt from withholding if you reach an agreement with the Internal Revenue Service on the amount of withholding required. Filing 2011 tax return An agreement that you reach with the IRS regarding withholding from your compensation for independent personal services is effective for payments covered by the agreement after it is agreed to by all parties. Filing 2011 tax return You must agree to timely file an income tax return for the current tax year. Filing 2011 tax return Central withholding agreements. Filing 2011 tax return   If you are a nonresident alien entertainer or athlete performing or participating in athletic events in the United States, you may be able to enter into a withholding agreement with the IRS for reduced withholding provided certain requirements are met. Filing 2011 tax return Under no circumstances will such a withholding agreement reduce taxes withheld to less than the anticipated amount of income tax liability. Filing 2011 tax return   File Form 13930 and the required attachments with the IRS to request a central withholding agreement. Filing 2011 tax return Either you or your authorized representative can file the form. Filing 2011 tax return It should be sent to the IRS at least 45 days before the tour begins or the event occurs. Filing 2011 tax return Exceptions will be considered on a case by case basis. Filing 2011 tax return   For more information on the CWA program, go to www. Filing 2011 tax return irs. Filing 2011 tax return gov/Individuals/International-Taxpayers/Central-Withholding-Agreements. Filing 2011 tax return Final payment exemption. Filing 2011 tax return   Your final payment of compensation during the tax year for independent personal services may be entirely or partly exempt from withholding. Filing 2011 tax return This exemption is available only once during your tax year and applies to a maximum of $5,000 of compensation. Filing 2011 tax return To obtain this exemption, you or your agent must give the following statements and information to the Commissioner or his delegate. Filing 2011 tax return A statement by each withholding agent from whom you have received gross income effectively connected with a trade or business in the United States during the tax year, showing the amount of income paid and the tax withheld. Filing 2011 tax return Each statement must be signed by the withholding agent and verified by a declaration that it is made under penalties of perjury. Filing 2011 tax return A statement by the withholding agent from whom you expect to receive the final payment of compensation, showing the amount of the payment and the amount of tax that would be withheld if a final payment exemption were not granted. Filing 2011 tax return This statement must also be signed by the withholding agent and verified by a declaration that it is made under penalties of perjury. Filing 2011 tax return A statement by you that you do not intend to receive any other income effectively connected with a trade or business in the United States during the current tax year. Filing 2011 tax return The amount of tax that has been withheld or paid under any other provision of the Internal Revenue Code or regulations for any income effectively connected with your trade or business in the United States during the current tax year. Filing 2011 tax return The amount of your outstanding tax liabilities, if any, including interest and penalties, from the current tax year or prior tax periods. Filing 2011 tax return Any provision of an income tax treaty under which a partial or complete exemption from withholding may be claimed, the country of your residence, and a statement of sufficient facts to justify an exemption under the treaty. Filing 2011 tax return A statement signed by you, and verified by a declaration that it is made under penalties of perjury, that all the information given is true and that to your knowledge no relevant information has been omitted. Filing 2011 tax return   If satisfied with the information, the IRS will determine the amount of your tentative income tax for the tax year on gross income effectively connected with your trade or business in the United States. Filing 2011 tax return Ordinary and necessary business expenses can be taken into account if proven to the satisfaction of the Commissioner or his delegate. Filing 2011 tax return   The Commissioner or his delegate will send you a letter, directed to the withholding agent, showing the amount of the final payment of compensation that is exempt from withholding and the amount that can be paid to you because of the exemption. Filing 2011 tax return You must give two copies of the letter to the withholding agent and must also attach a copy of the letter to your income tax return for the tax year for which the exemption is effective. Filing 2011 tax return Allowance for Personal Exemption Withholding on payments for independent personal services is generally based on the amount of your compensation payment minus the value of one exemption ($3,950 for 2014). Filing 2011 tax return To determine the income for independent personal services performed in the United States to which the 30% (or lower treaty) rate will apply, you are allowed one personal exemption if you are not a U. Filing 2011 tax return S. Filing 2011 tax return national and are not a resident of Canada, Mexico, or South Korea. Filing 2011 tax return For purposes of 30% withholding, the exemption is prorated at $10. Filing 2011 tax return 82 a day in 2014 for the period that labor or personal services are performed in the United States. Filing 2011 tax return To claim an exemption from withholding on the personal exemption amount, fill out the applicable parts of Form 8233 and give it to the withholding agent. Filing 2011 tax return Example. Filing 2011 tax return Eric Johannsen, who is a resident of Country X worked under a contract with a U. Filing 2011 tax return S. Filing 2011 tax return firm (not as an employee) in the United States for 100 days during 2014 before returning to his country. Filing 2011 tax return He earned $6,000 for the services performed (not considered wages) in the United States. Filing 2011 tax return Eric is married and has three dependent children. Filing 2011 tax return His wife is not employed and has no income subject to U. Filing 2011 tax return S. Filing 2011 tax return tax. Filing 2011 tax return The amount of the personal exemption to be allowed against the income for his personal services performed within the United States in 2014 is $1,082 (100 days × $10. Filing 2011 tax return 82), and withholding at 30% is applied against the balance. Filing 2011 tax return Thus, $1,475. Filing 2011 tax return 40 in tax is withheld from Eric's earnings (30% of $4,918 ($6,000 − $1,082). Filing 2011 tax return U. Filing 2011 tax return S. Filing 2011 tax return nationals or residents of Canada, Mexico, or South Korea. Filing 2011 tax return   If you are a nonresident alien who is a resident of Canada, Mexico, or South Korea, or who is a national of the United States, you are subject to the same 30% withholding on your compensation for independent personal services performed in the United States. Filing 2011 tax return However, if you are a U. Filing 2011 tax return S. Filing 2011 tax return national or a resident of Canada or Mexico, you are allowed the same personal exemptions as U. Filing 2011 tax return S. Filing 2011 tax return citizens. Filing 2011 tax return For the 30% (or lower treaty) rate withholding, you can take $10. Filing 2011 tax return 82 per day for each allowable exemption in 2014. Filing 2011 tax return If you are a resident of South Korea, you are allowed personal exemptions for yourself and for your spouse and children who live with you in the United States at any time during the tax year. Filing 2011 tax return However, the additional exemptions for your spouse and children must be further prorated as explained in chapter 5 under Exemptions . Filing 2011 tax return Students and business apprentices from India. Filing 2011 tax return   If you are eligible for the benefits of Article 21(2) of the United States-India Income Tax Treaty, you are allowed an exemption for your spouse only if your spouse will have no gross income for 2014 and cannot be claimed as a dependent on another U. Filing 2011 tax return S. Filing 2011 tax return taxpayer's 2014 return. Filing 2011 tax return You are also allowed an exemption for each dependent not admitted to the United States on “F-2,” “J-2,” or “M-2” visas if they meet the same rules that apply to U. Filing 2011 tax return S. Filing 2011 tax return citizens. Filing 2011 tax return For the 30% (or lower treaty rate) withholding on compensation for independent personal services performed in the United States, you are allowed $10. Filing 2011 tax return 82 per day for each allowable exemption in 2014. Filing 2011 tax return Refund of Taxes Withheld in Error Multi-level marketing. Filing 2011 tax return   If you are a distributor for a multi-level marketing company who had taxes withheld in error, file a U. Filing 2011 tax return S. Filing 2011 tax return income tax return (Form 1040NR, Form 1040NR-EZ, or Form 1120-F) or, if a tax return has already been filed, a claim for refund (Form 1040X or amended Form 1120-F) to recover the amount withheld in error. Filing 2011 tax return You must also attach to the U. Filing 2011 tax return S. Filing 2011 tax return income tax return or claim for refund supporting information that includes, but is not limited to, the following items. Filing 2011 tax return A copy of your Form W-2, Form 1042-S, or Form 1099 to prove the amount of taxes withheld. Filing 2011 tax return A statement explaining why income reported on your Form W-2, Form 1042-S, or Form 1099 is not subject to U. Filing 2011 tax return S. Filing 2011 tax return taxation. Filing 2011 tax return A statement listing all the dates you entered and left the United States during the taxable year. Filing 2011 tax return If the compensation is multi-year compensation, the statement must list all the dates you entered and left the United States during each of the taxable years to which the compensation is attributable. Filing 2011 tax return A copy of any documents or records that show the number of days you actually were present in the United States during the years listed. Filing 2011 tax return A statement providing: (a) the number of days (or unit of time less than a day, if appropriate) that personal services were performed in the United States in connection with recruiting, training, and supporting your lower-tier distributors; and (b) the total number of days (or unit of time less than a day, if appropriate) that personal services were performed globally in connection with recruiting, training, and supporting your lower-tier distributors. Filing 2011 tax return Any further relevant document or record supporting your claim that the taxes were withheld in error. Filing 2011 tax return Withholding From Other Income Other income subject to 30% withholding generally includes fixed or determinable income such as interest (other than portfolio interest), dividends, pensions and annuities, and gains from certain sales and exchanges, discussed in chapter 4. Filing 2011 tax return It also includes 85% of social security benefits paid to nonresident aliens. Filing 2011 tax return Refund of taxes withheld in error on social security benefits paid to resident aliens. Filing 2011 tax return   Social security benefits paid to a lawful permanent resident (green card holder) are not subject to 30% withholding. Filing 2011 tax return For U. Filing 2011 tax return S. Filing 2011 tax return income tax purposes, green card holders continue to be resident aliens until their lawful permanent resident status under immigration laws is either taken away or is administratively or judicially determined to have been abandoned. Filing 2011 tax return See Green Card Test in chapter 1. Filing 2011 tax return If you are a green card holder and tax was withheld in error on your social security benefits because you have a foreign address, the withholding tax is refundable by the Social Security Administration (SSA) or the IRS. Filing 2011 tax return SSA will refund taxes erroneously withheld if the refund can be processed during the same calendar year in which the tax was withheld. Filing 2011 tax return If SSA cannot refund the taxes withheld, you must file a Form 1040 or 1040A with the Department of the Treasury, Internal Revenue Service Center, Austin, TX 73301 to determine if you are entitled to a refund. Filing 2011 tax return You must also attach the following to your Form 1040 or 1040A. Filing 2011 tax return A copy of Form SSA-1042S, Social Security Benefit Statement. Filing 2011 tax return A copy of the “green card. Filing 2011 tax return ” A signed declaration that includes the following statements: The SSA should not have withheld income tax from my social security benefits because I am a U. Filing 2011 tax return S. Filing 2011 tax return lawful permanent resident and my green card has been neither revoked nor administratively or judicially determined to have been abandoned. Filing 2011 tax return I am filing a U. Filing 2011 tax return S. Filing 2011 tax return income tax return for the tax year as a resident alien reporting all of my worldwide income. Filing 2011 tax return I have not claimed benefits for the tax year under an income tax treaty as the resident of a country other than the United States. Filing 2011 tax return Other income not subject to withholding of 30% (or lower treaty) rate. Filing 2011 tax return   The following income is not subject to withholding at the 30% (or lower treaty) rate if you file Form W-8ECI with the payer of the income. Filing 2011 tax return Income (other than compensation) that is effectively connected with your U. Filing 2011 tax return S. Filing 2011 tax return trade or business. Filing 2011 tax return Income from real property that you choose to treat as effectively connected with a U. Filing 2011 tax return S. Filing 2011 tax return trade or business. Filing 2011 tax return See Income From Real Property in chapter 4 for details about this choice. Filing 2011 tax return   Special rules for withholding on partnership income, scholarships, and fellowships are explained next. Filing 2011 tax return Tax Withheld on Partnership Income If you are a foreign partner in a U. Filing 2011 tax return S. Filing 2011 tax return or foreign partnership, the partnership will withhold tax on your share of effectively connected taxable income (ECTI) from the partnership. Filing 2011 tax return You may be able to reduce your ECTI subject to withholding by certain partner-level deductions. Filing 2011 tax return Generally, you must use Form 8804-C for this purpose. Filing 2011 tax return See the Instructions for Form 8804-C for more information. Filing 2011 tax return The withholding rate on your share of effectively connected income is generally the highest rate of tax specified under section 1 of the Code (39. Filing 2011 tax return 6% for 2014). Filing 2011 tax return However, the partnership may withhold at the highest rate that applies to a particular type of income allocable to you if you gave the partnership the appropriate documentation. Filing 2011 tax return Long-term capital gain is an example of a particular type of income to which the highest tax rate applies. Filing 2011 tax return Claim the tax withheld as a credit on your 2014 Form 1040NR. Filing 2011 tax return The partnership will give you a statement on Form 8805, Foreign Partner's Information Statement of Section 1446 Withholding Tax, showing the tax withheld. Filing 2011 tax return A partnership that is publicly traded will withhold tax on your actual distributions of effectively connected income. Filing 2011 tax return In this case the partnership will give you a statement on Form 1042-S, Foreign Person's U. Filing 2011 tax return S. Filing 2011 tax return Source Income Subject to Withholding. Filing 2011 tax return Withholding on Scholarships and Fellowship Grants There is no withholding on a qualified scholarship received by a candidate for a degree. Filing 2011 tax return See chapter 3. Filing 2011 tax return If you are a nonresident alien student or grantee with an “F,” “J,” “M,” or “Q” visa and you receive a U. Filing 2011 tax return S. Filing 2011 tax return source grant or scholarship that is not fully exempt, the withholding agent (usually the payer of the scholarship) withholds tax at 14% (or lower treaty rate) of the taxable part of the grant or scholarship that is not a payment for services. Filing 2011 tax return However, if you are not a candidate for a degree and the grant does not meet certain requirements, tax will be withheld at the 30% (or lower treaty) rate. Filing 2011 tax return Any part of a scholarship or fellowship grant that is a payment for services is subject to graduated withholding as discussed earlier under Withholding on Wages. Filing 2011 tax return Alternate Withholding Procedure Your withholding agent may choose to use an alternate procedure by asking you to fill out Form W-4 and the Personal Allowances Worksheet (attached to Form W-4). Filing 2011 tax return Use the following instructions instead of the Form W-4 instructions to complete the worksheet. Filing 2011 tax return Line A. Filing 2011 tax return   Enter the total of the following amounts on line A. Filing 2011 tax return Personal exemption. Filing 2011 tax return   Include the prorated part of your allowable personal exemption. Filing 2011 tax return Figure the amount by multiplying the number of days you expect to be in the United States in 2014 by the daily exemption amount ($10. Filing 2011 tax return 82). Filing 2011 tax return Expenses. Filing 2011 tax return   Include expenses that will be deductible on your return. Filing 2011 tax return These include away-from-home expenses (meals, lodging, and transportation), certain state and local income taxes, charitable contributions, and casualty losses, discussed earlier under Itemized Deductions in chapter 5. Filing 2011 tax return They also include business expenses, moving expenses, and the IRA deduction discussed under Deductions in chapter 5. Filing 2011 tax return Nontaxable grant or scholarship. Filing 2011 tax return   Include the part of your grant or scholarship that is not taxable under U. Filing 2011 tax return S. Filing 2011 tax return law or under a tax treaty. Filing 2011 tax return Line B. Filing 2011 tax return   Enter -0- unless the following paragraph applies to you. Filing 2011 tax return   If you are a student who qualifies under Article 21(2) of the United States-India Income Tax Treaty, and you are not claiming deductions for away-from-home expenses or other itemized deductions (discussed earlier), enter the standard deduction on line B. Filing 2011 tax return The standard deduction amount for 2013 is $6,100. Filing 2011 tax return Lines C and D. Filing 2011 tax return   Enter -0- on both lines unless the following paragraphs apply to you. Filing 2011 tax return   If you are a resident of Canada, Mexico, South Korea, or a U. Filing 2011 tax return S. Filing 2011 tax return national, an additional daily exemption amount may be allowed for your spouse and each of your dependents. Filing 2011 tax return   If you are a resident of India who is eligible for the benefits of Article 21(2) of the United States-India Income Tax Treaty, you can claim an additional daily exemption amount for your spouse only if your spouse will have no gross income for 2014 and cannot be claimed as a dependent on another U. Filing 2011 tax return S. Filing 2011 tax return taxpayer's 2014 return. Filing 2011 tax return You can also claim an additional amount for each of your dependents not admitted to the United States on “F-2,” “J-2,” or “M-2” visas if they meet the same rules that apply to U. Filing 2011 tax return S. Filing 2011 tax return citizens. Filing 2011 tax return   Enter any additional amount for your spouse on line C. Filing 2011 tax return Enter any additional amount for your dependents on line D. Filing 2011 tax return Lines E, F, and G. Filing 2011 tax return   No entries should be made on lines E, F, and G. Filing 2011 tax return Line H. Filing 2011 tax return   Add the amounts on lines A through D and enter the total on line H. Filing 2011 tax return Form W-4. Filing 2011 tax return   Complete lines 1 through 4 of Form W-4. Filing 2011 tax return Sign and date the form and give it with the Personal Allowances Worksheet to your withholding agent. Filing 2011 tax return   If you file a Form W-4 to reduce or eliminate the withholding on your scholarship or grant, you must file an annual U. Filing 2011 tax return S. Filing 2011 tax return income tax return to be allowed the exemptions and deductions you claimed on that form. Filing 2011 tax return If you are in the United States during more than one tax year, you must attach a statement to your yearly Form W-4 indicating that you have filed a U. Filing 2011 tax return S. Filing 2011 tax return income tax return for the previous year. Filing 2011 tax return If you have not been in the United States long enough to be required to file a return, you must attach a statement to your Form W-4 saying you will file a U. Filing 2011 tax return S. Filing 2011 tax return income tax return when required. Filing 2011 tax return After the withholding agent has accepted your Form W-4, tax will be withheld on your scholarship or grant at the graduated rates that apply to wages. Filing 2011 tax return The gross amount of the income is reduced by the amount on line H of the worksheet and the withholding tax is figured on the remainder. Filing 2011 tax return You will receive a Form 1042-S from the withholding agent (usually the payer of your grant) showing the gross amount of your taxable scholarship or fellowship grant less the withholding allowance amount, the tax rate, and the amount of tax withheld. Filing 2011 tax return Use this form to prepare your annual U. Filing 2011 tax return S. Filing 2011 tax return income tax return. Filing 2011 tax return Income Entitled to Tax Treaty Benefits If a tax treaty between the United States and your country provides an exemption from, or a reduced rate of, tax for certain items of income, you should notify the payor of the income (the withholding agent) of your foreign status to claim a tax treaty withholding exemption. Filing 2011 tax return Generally, you do this by filing either Form W-8BEN or Form 8233 with the withholding agent. Filing 2011 tax return File Form W-8BEN for income that is not personal services income. Filing 2011 tax return File Form 8233 for personal services income as discussed next. Filing 2011 tax return Employees and independent contractors. Filing 2011 tax return   If you perform personal services as an employee or as an independent contractor and you can claim an exemption from withholding on that personal service income because of a tax treaty, give Form 8233 to each withholding agent from whom amounts will be received. Filing 2011 tax return   Even if you submit Form 8233, the withholding agent may have to withhold tax from your income. Filing 2011 tax return This is because the factors on which the treaty exemption is based may not be determinable until after the close of the tax year. Filing 2011 tax return In this case, you must file Form 1040NR (or Form 1040NR-EZ if you qualify) to recover any overwithheld tax and to provide the IRS with proof that you are entitled to the treaty exemption. Filing 2011 tax return Students, teachers, and researchers. Filing 2011 tax return   Students, teachers, and researchers must attach the appropriate statement shown in Appendix A (for students) or Appendix B (for teachers and researchers) at the end of this publication to the Form 8233 and give it to the withholding agent. Filing 2011 tax return For treaties not listed in the appendices, attach a statement in a format similar to those for other treaties. Filing 2011 tax return   If you received a scholarship or fellowship and personal services income from the same withholding agent, use Form 8233 to claim an exemption from withholding based on a tax treaty for both types of income. Filing 2011 tax return Special events and promotions. Filing 2011 tax return   Withholding at the full 30% rate is required for payments made to a nonresident alien or foreign corporation for gate receipts (or television or other receipts) from rock music festivals, boxing promotions, and other entertainment or sporting events, unless the withholding agent has been specifically advised otherwise by letter from the IRS. Filing 2011 tax return Form 13930 is used to request a reduction in withholding. Filing 2011 tax return Withholding may be required even if the income may be exempt from taxation by provisions of a tax treaty. Filing 2011 tax return One reason for this is that the partial or complete exemption is usually based on factors that cannot be determined until after the close of the tax year. Filing 2011 tax return You will be required to pay U. Filing 2011 tax return S. Filing 2011 tax return tax, at the time of your departure from the United States, on any income for which you incorrectly claimed a treaty exemption. Filing 2011 tax return For more details on treaty provisions that apply to compensation, see Publication 901. Filing 2011 tax return Tax Withheld on Real Property Sales If you are a nonresident alien and you dispose of a U. Filing 2011 tax return S. Filing 2011 tax return real property interest, the transferee (buyer) of the property generally must withhold a tax equal to 10% of the amount realized on the disposition. Filing 2011 tax return A distribution by a qualified investment entity to a nonresident alien shareholder that is treated as gain from the sale or exchange of a U. Filing 2011 tax return S. Filing 2011 tax return real property interest by the shareholder is subject to withholding at 35%. Filing 2011 tax return Withholding is also required on certain distributions and other transactions by domestic or foreign corporations, partnerships, trusts, and estates. Filing 2011 tax return These rules are covered in Publication 515. Filing 2011 tax return For information on the tax treatment of dispositions of U. Filing 2011 tax return S. Filing 2011 tax return real property interests, see Real Property Gain or Loss in chapter 4. Filing 2011 tax return If you are a partner in a domestic partnership, and the partnership disposes of a U. Filing 2011 tax return S. Filing 2011 tax return real property interest at a gain, the partnership will withhold tax on the amount of gain allocable to its foreign partners. Filing 2011 tax return Your share of the income and tax withheld will be reported to you on Form 8805, Foreign Partner's Information Statement of Section 1446 Withholding Tax, or Form 1042-S, Foreign Person's U. Filing 2011 tax return S. Filing 2011 tax return Source Income Subject to Withholding (in the case of a publicly traded partnership). Filing 2011 tax return Withholding is not required in the following situations. Filing 2011 tax return The property is acquired by the buyer for use as a residence and the amount realized (sales price) is not more than $300,000. Filing 2011 tax return The property disposed of is an interest in a domestic corporation if any class of stock of the corporation is regularly traded on an established securities market. Filing 2011 tax return However, this exception does not apply to certain dispositions of substantial amounts of non-publicly traded interests in publicly traded corporations. Filing 2011 tax return The property disposed of is an interest in a U. Filing 2011 tax return S. Filing 2011 tax return corporation that is not regularly traded on an established market and you (the seller) give the buyer a copy of a statement issued by the corporation certifying that the interest is not a U. Filing 2011 tax return S. Filing 2011 tax return real property interest. Filing 2011 tax return You (the seller) give the buyer a certification stating, under penalties of perjury, that you are not a foreign person, and containing your name, U. Filing 2011 tax return S. Filing 2011 tax return taxpayer identification number, and home address. Filing 2011 tax return You can give the certification to a qualified substitute. Filing 2011 tax return The qualified substitute gives the buyer a statement, under penalties of perjury, that the certification is in the possession of the qualified substitute. Filing 2011 tax return For this purpose, a qualified substitute is (a) the person (including any attorney or title company) responsible for closing the transaction, other than your agent, and (b) the buyer's agent. Filing 2011 tax return The buyer receives a withholding certificate from the Internal Revenue Service. Filing 2011 tax return You give the buyer written notice that you are not required to recognize any gain or loss on the transfer because of a nonrecognition provision in the Internal Revenue Code or a provision in a U. Filing 2011 tax return S. Filing 2011 tax return tax treaty. Filing 2011 tax return The buyer must file a copy of the notice with the Ogden Service Center, P. Filing 2011 tax return O. Filing 2011 tax return Box 409101, Ogden, UT 84409. Filing 2011 tax return You must verify the notice as true and sign it under penalties of perjury. Filing 2011 tax return The notice must contain the following information. Filing 2011 tax return A statement that the notice is a notice of nonrecognition under regulation section 1. Filing 2011 tax return 1445-2(d)(2). Filing 2011 tax return Your name, taxpayer identification number, and home address. Filing 2011 tax return A statement that you are not required to recognize any gain or loss on the transfer. Filing 2011 tax return A brief description of the transfer. Filing 2011 tax return A brief summary of the law and facts supporting your claim that recognition of gain or loss is not required. Filing 2011 tax return You may not give the buyer a written notice for any of the following transfers: the sale of your main home on which you exclude gain, a like-kind exchange that does not qualify for nonrecognition treatment in its entirety, or a deferred like-kind exchange that has not been completed at the time the buyer must file Form 8288. Filing 2011 tax return Instead, a withholding certificate (described next) must be obtained. Filing 2011 tax return The amount you realize on the transfer of a U. Filing 2011 tax return S. Filing 2011 tax return real property interest is zero. Filing 2011 tax return The property is acquired by the United States, a U. Filing 2011 tax return S. Filing 2011 tax return state or possession, a political subdivision, or the District of Columbia. Filing 2011 tax return The distribution is from a domestically controlled qualified investment entity (QIE) and is treated as a distribution of a U. Filing 2011 tax return S. Filing 2011 tax return real property interest only because an interest in the entity was disposed of in an applicable wash sale transaction. Filing 2011 tax return For the definition of a QIE, see Qualified investment entities under Real Property Gain or Loss, earlier. Filing 2011 tax return See Wash sale under Real Property Gain or Loss in chapter 4. Filing 2011 tax return The certifications in (3) and (4) must be disregarded by the buyer if the buyer or qualified substitute has actual knowledge, or receives notice from a seller's or buyer's agent (or substitute), that they are false. Filing 2011 tax return This also applies to the qualified substitute's statement under (4). Filing 2011 tax return Withholding certificates. Filing 2011 tax return   The tax required to be withheld on a disposition can be reduced or eliminated under a withholding certificate issued by the IRS. Filing 2011 tax return Either you or the buyer can request a withholding certificate. Filing 2011 tax return   A withholding certificate can be issued due to any of the following. Filing 2011 tax return The IRS determines that reduced withholding is appropriate because either: The amount required to be withheld would be more than your maximum tax liability, or Withholding of the reduced amount would not jeopardize collection of the tax. Filing 2011 tax return All of your realized gain is exempt from U. Filing 2011 tax return S. Filing 2011 tax return tax. Filing 2011 tax return You or the buyer enters into an agreement for the payment of tax providing security for the tax liability. Filing 2011 tax return   Get Publication 515 and Form 8288-B for information on procedures to request a withholding certificate. Filing 2011 tax return Credit for tax withheld. Filing 2011 tax return   The buyer must report and pay over the withheld tax within 20 days after the transfer using Form 8288, U. Filing 2011 tax return S. Filing 2011 tax return Withholding Tax Return for Dispositions by Foreign Persons of U. Filing 2011 tax return S. Filing 2011 tax return Real Property Interests. Filing 2011 tax return This form is filed with the IRS with copies A and B of Form 8288-A, Statement of Withholding on Dispositions by Foreign Persons of U. Filing 2011 tax return S. Filing 2011 tax return Real Property Interests. Filing 2011 tax return Copy B of this statement will be stamped received by the IRS and returned to you (the seller) if the statement is complete and includes your taxpayer identification number (TIN). Filing 2011 tax return You must file Copy B with your tax return to take credit for the tax withheld. Filing 2011 tax return   A stamped copy of Form 8288-A will not be provided to you if your TIN is not included on that form. Filing 2011 tax return The IRS will send you a letter requesting the TIN and providing instructions for how to get a TIN. Filing 2011 tax return When you provide the IRS with a TIN, the IRS will provide you with a stamped Copy B of Form 8288-A. Filing 2011 tax return Social Security and Medicare Taxes If you work as an employee in the United States, you must pay social security and Medicare taxes in most cases. Filing 2011 tax return Your payments of these taxes contribute to your coverage under the U. Filing 2011 tax return S. Filing 2011 tax return social security system. Filing 2011 tax return Social security coverage provides retirement benefits, survivors and disability benefits, and medical insurance (Medicare) benefits to individuals who meet certain eligibility requirements. Filing 2011 tax return In most cases, the first $113,700 of taxable wages received in 2013 for services performed in the United States is subject to social security tax. Filing 2011 tax return All taxable wages are subject to Medicare tax. Filing 2011 tax return Your employer deducts these taxes from each wage payment. Filing 2011 tax return Your employer must deduct these taxes even if you do not expect to qualify for social security or Medicare benefits. Filing 2011 tax return You can claim a credit for excess social security tax on your income tax return if you have more than one employer and the amount deducted from your combined wages for 2013 is more than $7,049. Filing 2011 tax return 40. Filing 2011 tax return Use the appropriate worksheet in chapter 3 of Publication 505, Tax Withholding and Estimated Tax, to figure your credit. Filing 2011 tax return If any one employer deducted more than $7,049. Filing 2011 tax return 40, you cannot claim a credit for that amount. Filing 2011 tax return Ask your employer to refund the excess. Filing 2011 tax return If your employer does not refund the excess, you can file a claim for refund using Form 843. Filing 2011 tax return In general, U. Filing 2011 tax return S. Filing 2011 tax return social security and Medicare taxes apply to payments of wages for services performed as an employee in the United States, regardless of the citizenship or residence of either the employee or the employer. Filing 2011 tax return In limited situations, these taxes apply to wages for services performed outside the United States. Filing 2011 tax return Your employer should be able to tell you if social security and Medicare taxes apply to your wages. Filing 2011 tax return You cannot make voluntary payments if no taxes are due. Filing 2011 tax return Additional Medicare Tax. Filing 2011 tax return   Beginning in 2013, in addition to the Medicare tax, a 0. Filing 2011 tax return 9% Additional Medicare Tax applies to Medicare wages, Railroad Retirement Tax Act (RRTA) compensation, and self-employment income that are more than: $250,000 if married filing jointly, $125,000 if married filing separately, or $200,000 for any other filing status. Filing 2011 tax return   There are no special rules for nonresident aliens for purposes of Additional Medicare Tax. Filing 2011 tax return Wages, RRTA compensation, and self-employment income that are subject to Medicare tax will also be subject to Additional Medicare Tax if in excess of the applicable threshold. Filing 2011 tax return   Your employer is responsible for withholding the 0. Filing 2011 tax return 9% Additional Medicare Tax on Medicare wages or RRTA compensation it pays to you in excess of $200,000 in the calendar year. Filing 2011 tax return If you intend to file a joint return and you anticipate that you and your spouse's individual wages are not going to be more than $200,000 but your combined wages and self-employment income are going to be more than $250,000, you may want to request additional withholding on Form W-4 and/or make estimated tax payments. Filing 2011 tax return   If you file Form 1040NR, you must pay Additional Medicare Tax if the total of your wages and your self-employment income was more than $125,000 if married (Box 3, 4, or 5 on page 1 of Form 1040NR), or $200,000 if single or qualifying widow(er) (Box 1, 2, or 6 on page 1 of Form 1040NR). Filing 2011 tax return    See Form 8959, Additional Medicare Tax, and the Instructions for Form 8959 to determine whether you are required to pay Additional Medicare Tax. Filing 2011 tax return For more information on Additional Medicare Tax, go to IRS. Filing 2011 tax return gov and enter “Additional Medicare Tax” in the search box. Filing 2011 tax return   Self-employed individuals may also be required to pay Additional Medicare Tax. Filing 2011 tax return See Self-Employment Tax , later. Filing 2011 tax return Students and Exchange Visitors Generally, services performed by you as a nonresident alien temporarily in the United States as a nonimmigrant under subparagraph (F), (J), (M), or (Q) of section 101(a)(15) of the Immigration and Nationality Act are not covered under the social security program if the services are performed to carry out the purpose for which you were admitted to the United States. Filing 2011 tax return This means that there will be no withholding of social security or Medicare taxes from the pay you receive for these services. Filing 2011 tax return These types of services are very limited, and generally include only on-campus work, practical training, and economic hardship employment. Filing 2011 tax return Social security and Medicare taxes will be withheld from your pay for these services if you are considered a resident alien as discussed in chapter 1, even though your nonimmigrant classification (“F,” “J,” “M,” or “Q”) remains the same. Filing 2011 tax return Services performed by a spouse or minor child of nonimmigrant aliens with the classification of “F-2,” “J-2,” “M-2,” and “Q-3” are covered under social security. Filing 2011 tax return Nonresident Alien Students If you are a nonresident alien temporarily admitted to the United States as a student, you generally are not permitted to work for a wage or salary or to engage in business while you are in the United States. Filing 2011 tax return In some cases, a student admitted to the United States in “F-1,” “M-1,” or “J-1” status is granted permission to work. Filing 2011 tax return Social security and Medicare taxes are not withheld from pay for the work unless the student is considered a resident alien. Filing 2011 tax return Any student who is enrolled and regularly attending classes at a school may be exempt from social security and Medicare taxes on pay for services performed for that school. Filing 2011 tax return The U. Filing 2011 tax return S. Filing 2011 tax return Citizenship and Immigration Services (USCIS) permits on-campus work for students in “F-1” status if it does not displace a U. Filing 2011 tax return S. Filing 2011 tax return resident. Filing 2011 tax return On-campus work means work performed on the school's premises. Filing 2011 tax return On-campus work includes work performed at an off-campus location that is educationally affiliated with the school. Filing 2011 tax return On-campus work under the terms of a scholarship, fellowship, or assistantship is considered part of the academic program of a student taking a full course of study and is permitted by the USCIS. Filing 2011 tax return Social security and Medicare taxes are not withheld from pay for this work unless the student is considered a resident alien. Filing 2011 tax return If services performed by a nonresident alien student are not considered as performed to carry out the purpose for which the student was admitted to the United States, social security and Medicare taxes will be withheld from pay for the services unless the pay is exempt under the Internal Revenue Code. Filing 2011 tax return Exchange Visitors Exchange visitors are temporarily admitted to the United States under section 101(a)(15)(J) of the Immigration and Nationality Act. Filing 2011 tax return Social security and Medicare taxes are not withheld on pay for services of an exchange visitor who has been given permission to work and who possesses or obtains a letter of authorization from the sponsor unless the exchange visitor is considered a resident alien. Filing 2011 tax return If services performed by an exchange visitor are not considered as performed to carry out the purpose for which the visitor was admitted to the United States, social security and Medicare taxes are withheld from pay for the services unless the pay is exempt under the Internal Revenue Code. Filing 2011 tax return Nonresident aliens temporarily admitted to the United States as participants in international cultural exchange programs under section 101(a)(15)(Q) of the Immigration and Nationality Act may be exempt from social security and Medicare taxes. Filing 2011 tax return The employer must be the petitioner through whom the alien obtained the “Q” visa. Filing 2011 tax return Social security and Medicare taxes are not withheld from pay for this work unless the alien is considered a resident alien. Filing 2011 tax return Refund of Taxes Withheld in Error If social security or Medicare taxes were withheld in error from pay that is not subject to these taxes, contact the employer who withheld the taxes for a refund. Filing 2011 tax return If you are unable to get a full refund of the amount from your employer, file a claim for refund with the Internal Revenue Service on Form 843, Claim for Refund and Request for Abatement. Filing 2011 tax return Attach the following items to Form 843. Filing 2011 tax return A copy of your Form W-2 to prove the amount of social security and Medicare taxes withheld. Filing 2011 tax return A copy of your visa. Filing 2011 tax return Form I-94 (or other documentation showing your dates of arrival or departure). Filing 2011 tax return If you have an F-1 visa, documentation showing permission to work in the U. Filing 2011 tax return S. Filing 2011 tax return If you have a J-1 visa, documentation showing permission to work in the U. Filing 2011 tax return S. Filing 2011 tax return If you are engaged in optional practical training or employment due to severe economic necessity, documentation showing permission to work in the U. Filing 2011 tax return S. Filing 2011 tax return A statement from your employer indicating the amount of the reimbursement your employer provided and the amount of the credit or refund your employer claimed or you authorized your employer to claim. Filing 2011 tax return If you cannot obtain this statement from your employer, you must provide this information on your own statement and explain why you are not attaching a statement from your employer or on Form 8316 claiming your employer will not issue the refund. Filing 2011 tax return If you were exempt from social security and Medicare tax for only part of the year, pay statements showing the tax paid during the period you were exempt. Filing 2011 tax return File Form 843 (with attachments) with the Department of the Treasury, Internal Revenue Service Center, Ogden, UT 84201-0038. Filing 2011 tax return Do not use Form 843 to request a refund of Additional Medicare Tax. Filing 2011 tax return If Additional Medicare Tax was withheld from your pay in error, you can claim a credit for any withheld Additional Medicare Tax against the total tax liability shown on your tax return by filing Form 8959 with Form 1040 or 1040NR. Filing 2011 tax return If Additional Medicare Tax was withheld in error in a prior year for which you already filed Form 1040 or 1040NR, you must file Form 1040X, Amended U. Filing 2011 tax return S. Filing 2011 tax return Individual Income Tax Return, for the prior year in which the wages or compensation were originally received to recover the Additional Medicare Tax withheld in error. Filing 2011 tax return See the Instructions for Form 1040X. Filing 2011 tax return Agricultural Workers Agricultural workers temporarily admitted into the United States on H-2A visas are exempt from social security and Medicare taxes on compensation paid to them for services performed in connection with the H-2A visa. Filing 2011 tax return You can find more information about not having tax withheld at www. Filing 2011 tax return irs. Filing 2011 tax return gov/Individuals/International-Taxpayers/Foreign-Agricultural-Workers. Filing 2011 tax return Self-Employment Tax Self-employment tax is the social security and Medicare taxes for individuals who are self-employed. Filing 2011 tax return Nonresident aliens are not subject to self-employment tax unless an international social security agreement in effect determines that they are covered under the U. Filing 2011 tax return S. Filing 2011 tax return social security system. Filing 2011 tax return Residents of the U. Filing 2011 tax return S. Filing 2011 tax return Virgin Islands, Puerto Rico, Guam, the Commonwealth of the Northern Mariana Islands, or American Samoa are considered U. Filing 2011 tax return S. Filing 2011 tax return residents for this purpose and are subject to the self-employment tax. Filing 2011 tax return Resident aliens must pay self-employment tax under the same rules that apply to U. Filing 2011 tax return S. Filing 2011 tax return citizens. Filing 2011 tax return However, a resident alien employed by an international organization, a foreign government, or a wholly-owned instrumentality of a foreign government is not subject to the self-employment tax on income earned in the United States. Filing 2011 tax return Self-employment income you receive while you are a resident alien is subject to self-employment tax even if it was paid for services you performed as a nonresident alien. Filing 2011 tax return Example. Filing 2011 tax return Bill Jones is an author engaged in the business of writing books. Filing 2011 tax return Bill had several books published in a foreign country while he was a citizen and resident of that country. Filing 2011 tax return During 2013, Bill entered the United States as a resident alien. Filing 2011 tax return After becoming a U. Filing 2011 tax return S. Filing 2011 tax return resident, he continued to receive royalties from his foreign publisher. Filing 2011 tax return Bill reports his income and expenses on the cash basis (he reports income on his tax return when received and deducts expenses when paid). Filing 2011 tax return Bill's 2013 self-employment income includes the royalties received after he became a U. Filing 2011 tax return S. Filing 2011 tax return resident even though the books were published while he was a nonresident alien. Filing 2011 tax return This royalty income is subject to self-employment tax. Filing 2011 tax return Reporting self-employment tax. Filing 2011 tax return   Use Schedule SE (Form 1040) to report and figure your self-employment tax. Filing 2011 tax return Then enter the tax on Form 1040, line 56, or Form 1040NR, line 54. Filing 2011 tax return Attach Schedule SE to Form 1040 or Form 1040NR. Filing 2011 tax return Additional Medicare Tax. Filing 2011 tax return   Self-employed individuals must pay a 0. Filing 2011 tax return 9% Additional Medicare Tax on self-employment income that exceeds one of the following threshold amounts (based on your filing status): Married filing jointly — $250,000; Married filing separately — $125,000; Single, Head of household, or Qualifying widow(er) — $200,000. Filing 2011 tax return   If you have both wages and self-employment income, the threshold amount for applying the Additional Medicare Tax on the self-employment income is reduced (but not below zero) by the amount of wages subject to Additional Medicare Tax. Filing 2011 tax return A self-employment loss should not be considered for purposes of this tax   If you file Form 1040NR, you must pay Additional Medicare Tax if the total of your wages and your self-employment income was more than $125,000 if married (Box 3, 4, or 5 on page 1 of Form 1040NR), or $200,000 if single or qualifying widow(er) (Box 1, 2, or 6 on page 1 of Form 1040NR). Filing 2011 tax return   See Form 8959, Additional Medicare Tax, and the Instructions for Form 8959 to determine whether you are required to pay Additional Medicare Tax. Filing 2011 tax return For more information on Additional Medicare Tax, go to IRS. Filing 2011 tax return gov and enter “Additional Medicare Tax” in the search box. Filing 2011 tax return Deduction for employer-equivalent portion of self-employment tax. Filing 2011 tax return   If you must pay self-employment tax, you can deduct a portion of the self-employment tax paid in figuring your adjusted gross income. Filing 2011 tax return This deduction is figured on Schedule SE (Form 1040). Filing 2011 tax return Note. Filing 2011 tax return No portion of the Additional Medicare Tax is deductible for self-employment tax. Filing 2011 tax return More information. Filing 2011 tax return   Get Publication 334, Tax Guide for Small Business, for more information about self-employment tax. Filing 2011 tax return International Social Security Agreements The United States has entered into social security agreements with foreign countries to coordinate social security coverage and taxation of workers employed for part or all of their working careers in one of the countries. Filing 2011 tax return These agreements are commonly referred to as totalization agreements. Filing 2011 tax return Under these agreements, dual coverage and dual contributions (taxes) for the same work are eliminated. Filing 2011 tax return The agreements generally make sure that social security taxes (including self-employment tax) are paid only to one country. Filing 2011 tax return Agreements are in effect with the following countries. Filing 2011 tax return Australia. Filing 2011 tax return Austria. Filing 2011 tax return Belgium. Filing 2011 tax return Canada. Filing 2011 tax return Chile. Filing 2011 tax return Czech Republic. Filing 2011 tax return Denmark. Filing 2011 tax return Finland. Filing 2011 tax return France. Filing 2011 tax return Germany. Filing 2011 tax return Greece. Filing 2011 tax return Ireland. Filing 2011 tax return Italy. Filing 2011 tax return Japan. Filing 2011 tax return Korea, South. Filing 2011 tax return Luxembourg. Filing 2011 tax return The Netherlands. Filing 2011 tax return Norway. Filing 2011 tax return Poland. Filing 2011 tax return Portugal. Filing 2011 tax return Spain. Filing 2011 tax return Sweden. Filing 2011 tax return Switzerland. Filing 2011 tax return The United Kingdom. Filing 2011 tax return Agreements with other countries are expected to enter into force in the future. Filing 2011 tax return Employees. Filing 2011 tax return   Generally, under these agreements, you are subject to social security taxes only in the country where you are working. Filing 2011 tax return However, if you are temporarily sent to work for the same employer in the United States and your pay would normally be subject to social security taxes in both countries, most agreements provide that you remain covered only by the social security system of the country from which you were sent. Filing 2011 tax return You can get more information on any agreement by contacting the U. Filing 2011 tax return S. Filing 2011 tax return Social Security Administration at the address given later. Filing 2011 tax return If you have access to the Internet, you can get more information at www. Filing 2011 tax return socialsecurity. Filing 2011 tax return gov/international. Filing 2011 tax return   To establish that your pay is subject only to foreign social security taxes and is exempt from U. Filing 2011 tax return S. Filing 2011 tax return social security taxes (including the Medicare tax) under an agreement, you or your employer should request a certificate of coverage from the appropriate agency of the foreign country. Filing 2011 tax return This will usually be the same agency to which you or your employer pays your foreign social security taxes. Filing 2011 tax return The foreign agency will be able to tell you what information is needed for them to issue the certificate. Filing 2011 tax return Your employer should keep a copy of the certificate because it may be needed to show why you are exempt from U. Filing 2011 tax return S. Filing 2011 tax return social security taxes. Filing 2011 tax return Only wages paid on or after the effective date of the agreement can be exempt from U. Filing 2011 tax return S. Filing 2011 tax return social security taxes. Filing 2011 tax return    Some of the countries with which the United States has agreements will not issue certificates of coverage. Filing 2011 tax return In this case, either you or your employer should request a statement that your wages are not covered by the U. Filing 2011 tax return S. Filing 2011 tax return social security system. Filing 2011 tax return Request the statement from the following address. Filing 2011 tax return U. Filing 2011 tax return S. Filing 2011 tax return Social Security Administration Office of International Programs P. Filing 2011 tax return O. Filing 2011 tax return Box 17741 Baltimore, MD 21235-7741 Self-employed individuals. Filing 2011 tax return   Under most agreements, self-employed individuals are covered by the social security system of the country where they reside. Filing 2011 tax return However, under some agreements, you may be exempt from U. Filing 2011 tax return S. Filing 2011 tax return self-employment tax if you temporarily transfer your business activity to or from the United States. Filing 2011 tax return   If you believe that your self-employment income is subject only to U. Filing 2011 tax return S. Filing 2011 tax return self-employment tax and is exempt from foreign social security taxes, request a certificate of coverage from the U. Filing 2011 tax return S. Filing 2011 tax return Social Security Administration at the address given earlier. Filing 2011 tax return This certificate will establish your exemption from foreign social security taxes. Filing 2011 tax return   To establish that your self-employment income is subject only to foreign social security taxes and is exempt from U. Filing 2011 tax return S. Filing 2011 tax return self-employment tax, request a certificate of coverage from the appropriate agency of the foreign country. Filing 2011 tax return If the foreign country will not issue the certificate, you should request a statement that your income is not covered by the U. Filing 2011 tax return S. Filing 2011 tax return social security system. Filing 2011 tax return Request it from the U. Filing 2011 tax return S. Filing 2011 tax return Social Security Administration at the address given earlier. Filing 2011 tax return Attach a photocopy of either statement to Form 1040 each year you are exempt. Filing 2011 tax return Also print “Exempt, see attached statement” on the line for self-employment tax. Filing 2011 tax return Estimated Tax Form 1040-ES (NR) You may have income from which no U. Filing 2011 tax return S. Filing 2011 tax return income tax is withheld. Filing 2011 tax return Or the amount of tax withheld may be less than the income tax you estimate you will owe at the end of the year. Filing 2011 tax return If so, you may have to pay estimated tax. Filing 2011 tax return Generally, you must make estimated tax payments for 2014 if you expect to owe at least $1,000 in tax and you expect your withholding and certain refundable credits to be less than the smaller of: 90% of the tax to be shown on your 2014 income tax return, or 100% of the tax shown on your 2013 income tax return (if your 2013 return covered all 12 months of the year). Filing 2011 tax return If your adjusted gross income for 2013 was more than $150,000 ($75,000 if your filing status for 2014 is married filing separately), substitute 110% for 100% in (2) above if you are not a farmer or fisherman. Filing 2011 tax return Item (2) does not apply if you did not file a 2013 return. Filing 2011 tax return A nonresident alien should use Form 1040-ES (NR) to figure and pay estimated tax. Filing 2011 tax return If you pay by check, make it payable to the "United States Treasury. Filing 2011 tax return " How to estimate your tax for 2014. Filing 2011 tax return   If you filed a 2013 return on Form 1040NR or Form 1040NR-EZ and expect your income, number of exemptions, and total deductions for 2014 to be nearly the same, you should use your 2013 return as a guide to complete the Estimated Tax Worksheet in the Form 1040-ES (NR) instructions. Filing 2011 tax return If you did not file a return for 2013, or if your income, exemptions, deductions, or credits will be different for 2014, you must estimate these amounts. Filing 2011 tax return Figure your estimated tax liability using the Tax Rate Schedule in the 2014 Form 1040-ES (NR) instructions for your filing status. Filing 2011 tax return Note. Filing 2011 tax return If you expect to be a resident of Puerto Rico during the entire year, use Form 1040-ES or Formulario 1040-ES (PR). Filing 2011 tax return When to pay estimated tax. Filing 2011 tax return   Make your first estimated tax payment by the due date for filing the previous year's Form 1040NR or Form 1040NR-EZ. Filing 2011 tax return If you have wages subject to the same withholding rules that apply to U. Filing 2011 tax return S. Filing 2011 tax return citizens, you must file Form 1040NR or Form 1040NR-EZ and make your first estimated tax payment by April 15, 2014. Filing 2011 tax return If you do not have wages subject to withholding, file your income tax return and make your first estimated tax payment by June 16, 2014. Filing 2011 tax return   If your first estimated tax payment is due April 15, 2014, you can pay your estimated tax in full at that time or in four equal installments by the dates shown next. Filing 2011 tax return 1st installment April 15, 2014 2nd installment June 16, 2014 3rd installment Sept. Filing 2011 tax return 15, 2014 4th installment Jan. Filing 2011 tax return 15, 2015 If your first payment is not due until June 16, 2014, you can pay your estimated tax in full at that time or: ½ of your estimated tax by June 16, 2014, 1/4 of the tax by September 15, 2014, and 1/4 by January 15, 2015. Filing 2011 tax return    You do not have to make the payment due January 15, 2015, if you file your 2014 Form 1040NR or 1040NR-EZ by February 2, 2015, and pay the entire balance due with your return. Filing 2011 tax return Fiscal year. Filing 2011 tax return   If your return is not on a calendar year basis, your due dates are the 15th day of the 4th, 6th, and 9th months of your fiscal year, and the 1st month of the following fiscal year. Filing 2011 tax return If any date falls on a Saturday, Sunday, or legal holiday, use the next day that is not a Saturday, Sunday, or legal holiday. Filing 2011 tax return Changes in income, deductions, or exemptions. Filing 2011 tax return   Even if you are not required to make an estimated tax payment in April or June, your circumstances may change so that you will have to make estimated tax payments later. Filing 2011 tax return This can happen if you receive additional income or if any of your deductions are reduced or eliminated. Filing 2011 tax return If so, see the instructions for Form 1040-ES (NR) and Publication 505 for information on figuring your estimated tax. Filing 2011 tax return Amended estimated tax. Filing 2011 tax return   If, after you have made estimated tax payments, you find your estimated tax is substantially increased or decreased because of a change in your income or exemptions, you should adjust your remaining estimated tax payments. Filing 2011 tax return To do this, see the instructions for Form 1040-ES (NR) and Publication 505. Filing 2011 tax return Penalty for failure to pay estimated income tax. Filing 2011 tax return   You will be subject to a penalty for underpayment of installments of estimated tax except in certain situations. Filing 2011 tax return These situations are explained on Form 2210, Underpayment of Estimated Tax by Individuals, Estates, and Trusts. Filing 2011 tax return Prev  Up  Next   Home   More Online Publications
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Consumer Protection Offices

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

State Consumer Protection Offices

New York State Department of State

Website: New York State Department of State

Address: New York State Department of State
Division of Consumer Protection
Consumer Assistance Unit

99 Washington Ave.
Albany, NY 12231-0001

Phone Number: 518-474-8583

Toll-free: 1-800-697-1220

Office of the Attorney General- Albany Office

Website: Office of the Attorney General- Albany Office (Utica office of the attorney general)

Address: Office of the Attorney General- Albany Office
Bureau of Consumer Frauds and Protection
State Capitol
Albany, NY 12224-0341

Phone Number: 518-474-5481

Toll-free: 1-800-771-7755 (NY)

TTY: 1-800-788-9898 (TDD)

Office of the Attorney General- New York City Office

Website: Office of the Attorney General- New York City Office (Utica office of the attorney general)

Address: Office of the Attorney General- New York City Office
Bureau of Consumer Frauds and Protection
120 Broadway, 3rd Floor
New York, NY 10271-0332

Phone Number: 212-416-8300 212-416-8345 (in Spanish)

Toll-free: 1-800-771-7755 (Hotline)

TTY: 1-800-788-9898 (TDD)

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Regional Consumer Protection Offices

Suffolk Regional Office of the Attorney General

Website: Suffolk Regional Office of the Attorney General (Utica office of the attorney general)

Address: Suffolk Regional Office of the Attorney General
300 Motor Parkway, Suite 230
Hauppauge, NY 11788

Phone Number: 631-231-2401

Toll-free: 1-800-771-7755 (Consumer Helpline)

TTY: 1-800-788-9898

Syracuse Regional Office of the Attorney General

Website: Syracuse Regional Office of the Attorney General (Utica office of the attorney general)

Address: Syracuse Regional Office of the Attorney General
615 Erie Blvd. W, Suite 102
Syracuse, NY 13204

Phone Number: 315-448-4848

Toll-free: 1-800-771-7755 (Consumer Hotline)

TTY: 1-800-788-9898

Utica Regional Office of the Attorney General

Website: Utica Regional Office of the Attorney General (Utica office of the attorney general)

Address: Utica Regional Office of the Attorney General
207 Genesee St., Room 508
Utica, NY 13501

Phone Number: 315-793-2225

Toll-free: 1-800-771-7755 (Consumer Hotline)

TTY: 1-800-788-9898

Binghamton Regional Office of the Attorney General

Website: Binghamton Regional Office of the Attorney General (Utica office of the attorney general)

Address: Binghamton Regional Office of the Attorney General
State Office Building, 17th Floor
44 Hawley St.
Binghamton, NY 13901

Phone Number: 607-721-8771

Toll-free: 1-800-771-7755 (Consumer Hotline)

TTY: 1-800-788-9898

Brooklyn Regional Office Binghamton Regional Office of the Attorney General

Website: Brooklyn Regional Office Binghamton Regional Office of the Attorney General (Utica office of the attorney general)

Address: Brooklyn Regional Office Binghamton Regional Office of the Attorney General
55 Hanson Place, Suite 1080
Brooklyn, NY 11217

Phone Number: 718-722-3949

Toll-free: 1-800-771-7755 (Consumer Hotline)

TTY: 1-800-788-9898

Buffalo Regional Office of the Attorney General

Website: Buffalo Regional Office of the Attorney General (Utica office of the attorney general)

Address: Buffalo Regional Office of the Attorney General
Main Place Tower, Suite 300A
350 Main St.
Buffalo, NY 14202

Phone Number: 716-853-8404

Toll-free: 1-800-771-7755 (Consumer Hotline)

TTY: 1-800-788-9898

Harlem Regional Office of the Attorney General

Website: Harlem Regional Office of the Attorney General (Utica office of the attorney general)

Address: Harlem Regional Office of the Attorney General
163 W. 125th St., Suite 1324
New York, NY 10027

Phone Number: 212-961-4475

Toll-free: 1-800-771-7755 (Consumer Hotline)

TTY: 1-800-788-9898

Nassau Regional Office of the Attorney General

Website: Nassau Regional Office of the Attorney General (Utica office of the attorney general)

Address: Nassau Regional Office of the Attorney General
200 Old Country Rd., Suite 240
Mineola, NY 11501

Phone Number: 516-248-3301

Toll-free: 1-800-771-7755 (Consumer Hotline)

TTY: 1-800-788-9898

Plattsburgh Regional Office of the Attorney General

Website: Plattsburgh Regional Office of the Attorney General (Utica office of the attorney general)

Address: Plattsburgh Regional Office of the Attorney General
43 Durkee St., Suite 700
Plattsburgh, NY 12901-2958

Phone Number: 518-562-3282

Toll-free: 1-800-771-7755

TTY: 1-800-788-9898

Poughkeepsie Regional Office of the Attorney General

Website: Poughkeepsie Regional Office of the Attorney General (Utica office of the attorney general)

Address: Poughkeepsie Regional Office of the Attorney General
One Civic Center Plaza, Suite 401
Poughkeepsie, NY 12601-3157

Phone Number: 845-485-3900

Toll-free: 1-800-771-7755 (Consumer Hotline)

TTY: 1-800-788-9898

Rochester Regional Office of the Attorney General

Website: Rochester Regional Office of the Attorney General (Utica office of the attorney general)

Address: Rochester Regional Office of the Attorney General
144 Exchange Blvd., Suite 200
Rochester, NY 14614-2176

Phone Number: 585-546-7430

Toll-free: 1-800-771-7755 (Consumer Hotline)

TTY: 1-800-788-9898

Watertown Regional Office of the Attorney General

Website: Watertown Regional Office of the Attorney General (Utica office of the attorney general)

Address: Watertown Regional Office of the Attorney General
Dulles State Office Building
317 Washington St.
Watertown, NY 13601

Phone Number: 315-785-2444

Toll-free: 1-800-771-7755 (Consumer Hotline)

TTY: 1-800-788-9898

Westchester Regional Office of the Attorney General

Website: Westchester Regional Office of the Attorney General (Utica office of the attorney general)

Address: Westchester Regional Office of the Attorney General
101 E. Post Rd.
White Plains, NY 10601-5008

Phone Number: 914-422-8794

Toll-free: 1-800-771-7755 (Consumer Helpline)

TTY: 1-800-788-9898

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County Consumer Protection Offices

Albany County Department of Consumer Affairs

Website: Albany County Department of Consumer Affairs

Address: Albany County Department of Consumer Affairs
Consumer Affairs
112 State St., Suite 1207-08
Albany County Office Building
Albany, NY 12207

Phone Number: 518-447-7581

Ulster County Consumer Fraud Bureau

Website: Ulster County Consumer Fraud Bureau

Address: Ulster County Consumer Fraud Bureau
Consumer Fraud Bureau
20 Lucas Ave.
Kingston, NY 12401-3708

Phone Number: 845-340-3260

Nassau County Office of Consumer Affairs

Website: Nassau County Office of Consumer Affairs

Address: Nassau County Office of Consumer Affairs
200 County Seat Dr.
Mineola, NY 11501

Phone Number: 516-571-2600

Orange County Department of Consumer Affairs

Website: Orange County Department of Consumer Affairs

Address: Orange County Department of Consumer Affairs
99 Main St.
Goshen, NY 10924

Phone Number: 845-360-6700

Putnam County Department of Consumer Affairs

Website: Putnam County Department of Consumer Affairs

Address: Putnam County Department of Consumer Affairs
110 Old Route 6, Bldg. 3
Carmel, NY 10512

Phone Number: 845-808-1617

Rockland County Office of Consumer Protection

Website: Rockland County Office of Consumer Protection

Address: Rockland County Office of Consumer Protection
18 New Hempstead Rd., 6th Floor
New City, NY 10956

Phone Number: 845-708-7600

Schenectady County Department of Consumer Affairs/Bureau of Weights & Measures

Website: Schenectady County Department of Consumer Affairs/Bureau of Weights & Measures

Address: Schenectady County Department of Consumer Affairs/Bureau of Weights & Measures
64 Kellar Ave.
Schenectady, NY 12306

Phone Number: 518-356-7473 (Consumer Affairs) 518-356-6795 (Weights & Measures)

Westchester County Department of Consumer Protection

Website: Westchester County Department of Consumer Protection

Address: Westchester County Department of Consumer Protection
148 Martine Ave., Room 407
White Plains, NY 10601

Phone Number: 914-995-2155

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City Consumer Protection Offices

Town of Colonie Attorney

Website: Town of Colonie Attorney

Address: Town of Colonie Attorney
Consumer Protection Board
Memorial Town Hall
534 Loudon Rd.
Newtonville, NY 12128

Phone Number: 518-783-2790

Mt. Vernon Office of Consumer Affairs

Website: Mt. Vernon Office of Consumer Affairs

Address: Mt. Vernon Office of Consumer Affairs
City Hall
One Roosevelt Square
Mount Vernon, NY 10550

Phone Number: 914-665-2433

New York City Department of Consumer Affairs

Website: New York City Department of Consumer Affairs

Address: New York City Department of Consumer Affairs
42 Broadway, 9th Floor
New York, NY 10004

Phone Number: 212-639-9675

TTY: 212-487-2710

Yonkers Consumer Protection Bureau

Website: Yonkers Consumer Protection Bureau

Address: Yonkers Consumer Protection Bureau
87 Nepperhan Ave., Room 212
Yonkers, NY 10701

Phone Number: 914-377-3000 (Helpline)

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Banking Authorities

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

Banking Department

Website: Banking Department

Address: Banking Department
Consumer Help Unit
25 Beaver St.
New York, NY 10004

Phone Number: 212-480-6400

Toll-free: 1-800-342-3736 (NY)

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Insurance Regulators

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

Department of Financial Services

Website: Department of Financial Services

Address: Department of Financial Services
Insurance Department
Consumer Assistance Unit

One Commerce Plaza
Albany, NY 12257

Phone Number: 518-474-6600

Toll-free: 1-800-342-3736 (NY)

Insurance Department

Website: Insurance Department

Address: Insurance Department
Insurance Division
Consumer Assistance Unit

25 Beaver St.
New York, NY 10004

Phone Number: 212-480-6400

Toll-free: 1-800-342-3736 (NY)

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Securities Administrators

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

Office of the Attorney General

Website: Office of the Attorney General (Utica office of the attorney general)

Address: Office of the Attorney General
Investor Protection Bureau
120 Broadway, 23rd Floor
New York, NY 10271

Phone Number: 212-416-8222

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Utility Commissions

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

Department of Public Service

Website: Department of Public Service

Address: Department of Public Service
Office of Consumer Services
3 Empire State Plaza
Albany, NY 12223

Toll-free: 1-800-342-3377
1-800-342-3355 (Termination) 1-800-342-3355 (Termination)

TTY: 1-800-662-1220

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The Filing 2011 Tax Return

Filing 2011 tax return Publication 531 - Main Content Table of Contents Keeping a Daily Tip RecordElectronic tip record. Filing 2011 tax return Reporting Tips to Your EmployerElectronic tip statement. Filing 2011 tax return Final report. Filing 2011 tax return Tip Rate Determination and Education Program Reporting Tips on Your Tax Return Allocated Tips How To Get Tax Help Keeping a Daily Tip Record Why keep a daily tip record. Filing 2011 tax return   You must keep a daily tip record so you can: Report your tips accurately to your employer, Report your tips accurately on your tax return, and Prove your tip income if your return is ever questioned. Filing 2011 tax return How to keep a daily tip record. Filing 2011 tax return   There are two ways to keep a daily tip record. Filing 2011 tax return You can either: Write information about your tips in a tip diary, or Keep copies of documents that show your tips, such as restaurant bills and credit or debit card charge slips. Filing 2011 tax return You should keep your daily tip record with your tax or other personal records. Filing 2011 tax return You must keep your records for as long as they are important for administration of the federal tax law. Filing 2011 tax return For information on how long to keep records, see How Long to Keep Records in chapter 1 of Publication 17, Your Federal Income Tax. Filing 2011 tax return    If you keep a tip diary, you can use Form 4070A, Employee's Daily Record of Tips. Filing 2011 tax return To get Form 4070A, ask the Internal Revenue Service (IRS) or your employer for Publication 1244, Employee's Daily Record of Tips and Report to Employer. Filing 2011 tax return Publication 1244 is also available at www. Filing 2011 tax return irs. Filing 2011 tax return gov/pub1244. Filing 2011 tax return Publication 1244 includes a 1-year supply of Form 4070A. Filing 2011 tax return Each day, write in the information asked for on the form. Filing 2011 tax return A filled-in Form 4070A is shown on the following page. Filing 2011 tax return   In addition to the information asked for on Form 4070A, you also need to keep a record of the date and value of any noncash tips you get, such as tickets, passes, or other items of value. Filing 2011 tax return Although you do not report these tips to your employer, you must report them on your tax return. Filing 2011 tax return   If you do not use Form 4070A, start your records by writing your name, your employer's name, and the name of the business (if it is different from your employer's name). Filing 2011 tax return Then, each workday, write the date and the following information. Filing 2011 tax return Cash tips you get directly from customers or from other employees. Filing 2011 tax return Tips from credit and debit card charge customers that your employer pays you. Filing 2011 tax return The value of any noncash tips you get, such as tickets, passes, or other items of value. Filing 2011 tax return The amount of tips you paid out to other employees through tip pools or tip splitting, or other arrangements, and the names of the employees to whom you paid the tips. Filing 2011 tax return Please click here for the text description of the image. Filing 2011 tax return Sample Filled-in Form 4070A from Publication 1244 Electronic tip record. Filing 2011 tax return   You can use an electronic system provided by your employer to record your daily tips. Filing 2011 tax return If you do, you must receive and keep a paper copy of this record. Filing 2011 tax return Service charges. Filing 2011 tax return    Do not write in your tip diary the amount of any service charge that your employer adds to a customer's bill and then pays to you and treats as wages. Filing 2011 tax return This is part of your wages, not a tip. Filing 2011 tax return The following factors determine if you have a tip or service charge: The payment is made free from compulsion; The customer has the right to determine the amount of payment; The payment is not subject to negotiation or dictated by employer policy; and The customer generally has the right to determine who receives the payment. Filing 2011 tax return See examples below. Filing 2011 tax return Example 1. Filing 2011 tax return Good Food Restaurant adds an 18% charge to the bill for parties of 6 or more customers. Filing 2011 tax return Jane's bill for food and beverages for her party of 8 includes an amount on the tip line equal to 18% of the charges for food and beverages, and the total includes this amount. Filing 2011 tax return Because Jane did not have an unrestricted right to determine the amount on the “tip line,” the 18% charge is considered a service charge. Filing 2011 tax return Do not include the 18% charge in your tip diary. Filing 2011 tax return Service charges that are paid to you are considered wages, not tips. Filing 2011 tax return Example 2. Filing 2011 tax return Good Food Restaurant includes sample calculations of tip amounts at the bottom of its bills for food and beverages provided to customers. Filing 2011 tax return David's bill includes a blank “tip line,” with sample tip calculations of 15%, 18%, and 20% of the charges for food and beverages at the bottom of the bill beneath the signature line. Filing 2011 tax return Because David is free to enter any amount on the “tip line” or leave it blank, any amount he includes is considered a tip. Filing 2011 tax return Be sure to include this amount in your tip diary. Filing 2011 tax return Sample Filled-in Form 4070 from Publication 1244 Please click here for the text description of the image. Filing 2011 tax return Filled-in Form 4070 Reporting Tips to Your Employer Why report tips to your employer. Filing 2011 tax return   You must report tips to your employer so that: Your employer can withhold federal income tax and social security, Medicare, Additional Medicare, or railroad retirement taxes, Your employer can report the correct amount of your earnings to the Social Security Administration or Railroad Retirement Board (which affects your benefits when you retire or if you become disabled, or your family's benefits if you die), and You can avoid the penalty for not reporting tips to your employer (explained later). Filing 2011 tax return What tips to report. Filing 2011 tax return   Report to your employer only cash, check, and debit and credit card tips you receive. Filing 2011 tax return   If your total tips for any 1 month from any one job are less than $20, do not report the tips for that month to that employer. Filing 2011 tax return   If you participate in a tip-splitting or tip-pooling arrangement, report only the tips you receive and retain. Filing 2011 tax return Do not report to your employer any portion of the tips you receive that you pass on to other employees. Filing 2011 tax return However, you must report tips you receive from other employees. Filing 2011 tax return   Do not report the value of any noncash tips, such as tickets or passes, to your employer. Filing 2011 tax return You do not pay social security, Medicare, Additional Medicare, or railroad retirement taxes on these tips. Filing 2011 tax return How to report. Filing 2011 tax return   If your employer does not give you any other way to report your tips, you can use Form 4070, Employee's Report of Tips to Employer. Filing 2011 tax return Fill in the information asked for on the form, sign and date the form, and give it to your employer. Filing 2011 tax return A sample filled-in Form 4070 is shown above. Filing 2011 tax return To get a 1-year supply of the form, ask the IRS or your employer for Publication 1244. Filing 2011 tax return   If you do not use Form 4070, give your employer a statement with the following information. Filing 2011 tax return Your name, address, and social security number. Filing 2011 tax return Your employer's name, address, and business name (if it is different from your employer's name). Filing 2011 tax return The month (or the dates of any shorter period) in which you received tips. Filing 2011 tax return The total tips required to be reported for that period. Filing 2011 tax return You must sign and date the statement. Filing 2011 tax return Be sure to keep a copy with your tax or other personal records. Filing 2011 tax return   Your employer may require you to report your tips more than once a month. Filing 2011 tax return However, the statement cannot cover a period of more than 1 calendar month. Filing 2011 tax return Electronic tip statement. Filing 2011 tax return   Your employer can have you furnish your tip statements electronically. Filing 2011 tax return When to report. Filing 2011 tax return   Give your report for each month to your employer by the 10th of the next month. Filing 2011 tax return If the 10th falls on a Saturday, Sunday, or legal holiday, give your employer the report by the next day that is not a Saturday, Sunday, or legal holiday. Filing 2011 tax return Example. Filing 2011 tax return You must report your tips received in September 2014 by October 10, 2014. Filing 2011 tax return Final report. Filing 2011 tax return   If your employment ends during the month, you can report your tips when your employment ends. Filing 2011 tax return Penalty for not reporting tips. Filing 2011 tax return   If you do not report tips to your employer as required, you may be subject to a penalty equal to 50% of the social security, Medicare, Additional Medicare, or railroad retirement taxes you owe on the unreported tips. Filing 2011 tax return (For information about these taxes, see Reporting social security, Medicare, Additional Medicare, or railroad retirement taxes on tips not reported to your employer under Reporting Tips on Your Tax Return, later. Filing 2011 tax return ) The penalty amount is in addition to the taxes you owe. Filing 2011 tax return   You can avoid this penalty if you can show reasonable cause for not reporting the tips to your employer. Filing 2011 tax return To do so, attach a statement to your return explaining why you did not report them. Filing 2011 tax return Giving your employer money for taxes. Filing 2011 tax return   Your regular pay may not be enough for your employer to withhold all the taxes you owe on your regular pay plus your reported tips. Filing 2011 tax return If this happens, you can give your employer money until the close of the calendar year to pay the rest of the taxes. Filing 2011 tax return   If you do not give your employer enough money, your employer will apply your regular pay and any money you give to the taxes, in the following order. Filing 2011 tax return All taxes on your regular pay. Filing 2011 tax return Social security, Medicare, Additional Medicare, or railroad retirement taxes on your reported tips. Filing 2011 tax return Federal, state, and local income taxes on your reported tips. Filing 2011 tax return    Any taxes that remain unpaid can be collected by your employer from your next paycheck. Filing 2011 tax return If withholding taxes remain uncollected at the end of the year, you may be subject to a penalty for underpayment of estimated taxes. Filing 2011 tax return See Publication 505, Tax Withholding and Estimated Tax, for more information. Filing 2011 tax return    Uncollected taxes. Filing 2011 tax return You must report on your tax return any social security and Medicare taxes, or railroad retirement taxes that remained uncollected at the end of 2013. Filing 2011 tax return These uncollected taxes will be shown on your 2013 Form W-2. Filing 2011 tax return See Reporting uncollected social security, Medicare, Additional Medicare, or railroad retirement taxes on tips reported to your employer under Reporting Tips on Your Tax Return, later. Filing 2011 tax return Tip Rate Determination and Education Program Your employer may participate in the Tip Rate Determination and Education Program. Filing 2011 tax return The program was developed to help employees and employers understand and meet their tip reporting responsibilities. Filing 2011 tax return There are two agreements under the program: the Tip Rate Determination Agreement (TRDA) and the Tip Reporting Alternative Commitment (TRAC). Filing 2011 tax return A variation of the TRAC program, the Employer Tip Reporting Alternative Commitment, (EmTRAC) was designed to allow employers in the food and beverage industry to design and receive approval for their own TRAC programs. Filing 2011 tax return For information on the EmTRAC program, see Notice 2001-1, which is on page 261 of Internal Revenue Bulletin 2001-2 at www. Filing 2011 tax return irs. Filing 2011 tax return gov/pub/irs-irbs/irb01-02. Filing 2011 tax return pdf. Filing 2011 tax return If you are employed in the gaming industry, your employer may participate in the Gaming Industry Tip Compliance Agreement Program. Filing 2011 tax return See Revenue Procedure 2007-32, 2007-22 I. Filing 2011 tax return R. Filing 2011 tax return B. Filing 2011 tax return 1322, available at www. Filing 2011 tax return irs. Filing 2011 tax return gov/pub/irs-irbs/irb07_22. Filing 2011 tax return pdf. Filing 2011 tax return Your employer can provide you with a copy of any applicable agreement. Filing 2011 tax return To find out more about these agreements, visit IRS. Filing 2011 tax return gov and enter “restaurant tip reporting” in the search box. Filing 2011 tax return You may also call 1-800-829-4933, visit www. Filing 2011 tax return irs. Filing 2011 tax return gov/localcontacts for the IRS Taxpayer Assistance Center in your area, or send an email to Tip. Filing 2011 tax return Program@irs. Filing 2011 tax return gov and request information on this program. Filing 2011 tax return Reporting Tips on Your Tax Return How to report tips. Filing 2011 tax return   Report your tips with your wages on Form 1040, line 7; Form 1040A, line 7; Form 1040EZ, line 1; Form 1040NR, line 8; or Form 1040NR-EZ, line 3. Filing 2011 tax return What tips to report. Filing 2011 tax return   Generally, you must report all tips you received in 2013 on your tax return, including both cash tips and noncash tips. Filing 2011 tax return Any tips you reported to your employer as required in 2013 are included in the wages shown in box 1 of your Form W-2. Filing 2011 tax return Add to the amount in box 1 only the tips you did not report to your employer. Filing 2011 tax return   However, any tips you received in 2013 that you reported to your employer as required after 2013 but before January 11, 2014, are not included in the wages shown in box 1 of your 2013 Form W-2. Filing 2011 tax return Do not include the amount of these tips on your 2013 tax return. Filing 2011 tax return Instead, include them on your 2014 tax return. Filing 2011 tax return Tips you received in 2012 that you reported to your employer as required after 2012 but before January 11, 2013, are included in the wages shown in box 1 of your 2013 Form W-2. Filing 2011 tax return Although these tips were received in 2012, you must report them on your 2013 tax return. Filing 2011 tax return   If you participate in a tip-splitting or tip-pooling arrangement, report only the tips you receive and retain. Filing 2011 tax return Do not report on your income tax return any portion of the tips you receive that you pass on to other employees. Filing 2011 tax return However, you must report tips you receive from other employees. Filing 2011 tax return    If you received $20 or more in cash and charge tips in a month and did not report all of those tips to your employer, see Reporting social security, Medicare, Additional Medicare, or railroad retirement taxes on tips not reported to your employer, later. Filing 2011 tax return    If you did not keep a daily tip record as required and an amount is shown in box 8 of your Form W-2, see Allocated Tips, later. Filing 2011 tax return   If you kept a daily tip record and reported tips to your employer as required under the rules explained earlier, add the following tips to the amount in box 1 of your Form W-2. Filing 2011 tax return Cash and charge tips you received that totaled less than $20 for any month. Filing 2011 tax return The value of noncash tips, such as tickets, passes, or other items of value. Filing 2011 tax return Example. Filing 2011 tax return Ben Smith began working at the Blue Ocean Restaurant (his only employer in 2013) on June 30 and received $10,000 in wages during the year. Filing 2011 tax return Ben kept a daily tip record showing that his tips for June were $18 and his tips for the rest of the year totaled $7,000. Filing 2011 tax return He was not required to report his June tips to his employer, but he reported all of the rest of his tips to his employer as required. Filing 2011 tax return Ben's Form W-2 from Blue Ocean Restaurant shows $17,000 ($10,000 wages + $7,000 reported tips) in box 1. Filing 2011 tax return He adds the $18 unreported tips to that amount and reports $17,018 as wages on his tax return. Filing 2011 tax return Reporting social security, Medicare, Additional Medicare, or railroad retirement taxes on tips not reported to your employer. Filing 2011 tax return    If you received $20 or more in cash and charge tips in a month from any one job and did not report all of those tips to your employer, you must report the social security, Medicare, and Additional Medicare taxes on the unreported tips as additional tax on your return. Filing 2011 tax return To report these taxes, you must file a return even if you would not otherwise have to file. Filing 2011 tax return You must use Form 1040, Form 1040NR, Form 1040NR-EZ, Form 1040-SS, or 1040-PR (as appropriate) for this purpose. Filing 2011 tax return (You cannot file Form 1040EZ or Form 1040A. Filing 2011 tax return )    Use Form 4137, Social Security and Medicare Tax on Unreported Tip Income, to figure social security and Medicare taxes. Filing 2011 tax return Enter the tax on your return as instructed, and attach the completed Form 4137 to your return. Filing 2011 tax return Use Form 8959 to figure Additional Medicare Tax. Filing 2011 tax return If you are subject to the Railroad Retirement Tax Act, you cannot use Form 4137 to pay railroad retirement tax on unreported tips. Filing 2011 tax return To get railroad retirement credit, you must report tips to your employer. Filing 2011 tax return Reporting uncollected social security, Medicare, Additional Medicare, or railroad retirement taxes on tips reported to your employer. Filing 2011 tax return    You may have uncollected taxes if your regular pay was not enough for your employer to withhold all the taxes you owe and you did not give your employer enough money to pay the rest of the taxes. Filing 2011 tax return For more information, see Giving your employer money for taxes , under Reporting Tips to Your Employer, earlier. Filing 2011 tax return   If your employer could not collect all the social security and Medicare taxes, or railroad retirement taxes you owe on tips reported for 2013, the uncollected taxes will be shown in box 12 of your Form W-2 (codes A and B). Filing 2011 tax return You must report these amounts as additional tax on your return. Filing 2011 tax return   If you worked in the U. Filing 2011 tax return S. Filing 2011 tax return possessions and received Form W-2AS, Form W-2CM, Form W-2GU, or Form W-2VI, any uncollected taxes on tips will be shown in box 12 with codes A and B. Filing 2011 tax return If you received Form 499R-2/W-2PR, any uncollected taxes will be shown in boxes 22 and 23. Filing 2011 tax return Unlike the uncollected portion of the regular (1. Filing 2011 tax return 45%) Medicare tax, the uncollected Additional Medicare Tax is not reported on Form W-2. Filing 2011 tax return   To report these uncollected taxes, you must file a return even if you would not otherwise have to file. Filing 2011 tax return You can report these taxes on Form 1040, in the space next to line 60; Form 1040NR, line 59; Form 1040-SS, Part I, line 6; or Form 1040-PR, Part I, line 6. Filing 2011 tax return See the instructions for the appropriate form and line number indicated, and Form 8959. Filing 2011 tax return (You cannot file Form 1040A, Form 1040EZ, or Form 1040NR-EZ. Filing 2011 tax return ) Self-employed persons. Filing 2011 tax return    If you receive tips as a self-employed person, you should report these tips as income on Schedule C or C-EZ. Filing 2011 tax return See Publication 334, Tax Guide for Small Business, for more information on reporting business income. Filing 2011 tax return Allocated Tips If your employer allocated tips to you, they are shown separately in box 8 of your Form W-2. Filing 2011 tax return They are not included in box 1 with your wages and reported tips. Filing 2011 tax return If box 8 is blank, this discussion does not apply to you. Filing 2011 tax return What are allocated tips. Filing 2011 tax return   These are tips that your employer assigned to you in addition to the tips you reported to your employer for the year. Filing 2011 tax return Your employer will have done this only if: You worked in an establishment (restaurant, cocktail lounge, or similar business) that must allocate tips to employees, and The tips you reported to your employer were less than your share of 8% of food and drink sales. Filing 2011 tax return No income, social security, Medicare, Additional Medicare, or railroad retirement taxes are withheld on allocated tips. Filing 2011 tax return How were your allocated tips figured. Filing 2011 tax return   The tips allocated to you are your share of an amount figured by subtracting the reported tips of all employees from 8% (or an approved lower rate) of food and drink sales (other than carryout sales and sales with a service charge of 10% or more). Filing 2011 tax return Your share of that amount was figured using either a method provided by an employer-employee agreement or a method provided by IRS regulations based on employees' sales or hours worked. Filing 2011 tax return For information about the exact allocation method used, ask your employer. Filing 2011 tax return Must you report your allocated tips on your tax return. Filing 2011 tax return   You must report tips you received in 2013 (including both cash and noncash tips) on your tax return as explained in What tips to report , earlier. Filing 2011 tax return Any tips you reported to your employer in 2013 as required (explained under Reporting Tips to Your Employer , earlier) are included in the wages shown in box 1 of your Form W-2. Filing 2011 tax return Add to the amount in box 1 only the tips you did not report to your employer as required. Filing 2011 tax return This should include any allocated tips shown in box 8 on your Form(s) W-2, unless you have adequate records to show that you received less tips in the year than the allocated amount. Filing 2011 tax return   See What tips to report under Reporting Tips on Your Tax Return, and Keeping a Daily Tip Record , earlier. Filing 2011 tax return How to report allocated tips. Filing 2011 tax return   If you received any tips in 2013 that you did not report to your employer as required (including allocated tips that you are required to report on your tax return), add these tips to the amount in box 1 of your Form(s) W-2 and report this amount as wages on Form 1040, line 7; Form 1040NR, line 8; or Form 1040NR-EZ, line 3. Filing 2011 tax return (You cannot file Form 1040A or Form 1040EZ). Filing 2011 tax return    Because social security, Medicare, or Additional Medicare taxes were not withheld from the allocated tips, you must report those taxes as additional tax on your return. Filing 2011 tax return Complete Form 4137 and include the allocated tips on line 1 of the form as provided in its instructions. Filing 2011 tax return See Reporting social security, Medicare, Additional Medicare, or railroad retirement taxes on tips not reported to your employer under Reporting Tips on Your Tax Return, earlier. Filing 2011 tax return How to request an approved lower rate. Filing 2011 tax return   Your employer can use a tip rate lower than 8% (but not lower than 2%) to figure allocated tips only if the IRS approves the lower rate. Filing 2011 tax return Either the employer or the employees can request approval of a lower rate by filing a petition with the IRS. Filing 2011 tax return The petition must include specific information about the establishment that will justify the lower rate. Filing 2011 tax return A user fee must be paid with the petition. Filing 2011 tax return    An employee petition can be filed only with the consent of a majority of the directly tipped employees (waiters, bartenders, and others who receive tips directly from customers). Filing 2011 tax return The petition must state the total number of directly tipped employees and the number of employees consenting to the petition. Filing 2011 tax return Employees filing the petition must promptly notify the employer, and the employer must promptly give the IRS a copy of all Forms 8027, Employer's Annual Information Return of Tip Income and Allocated Tips, filed for the establishment for the previous 3 years. Filing 2011 tax return   For more information about how to file a petition and what information to include, see Allocation of Tips in the Instructions for Form 8027. Filing 2011 tax return How To Get Tax Help Go online, use a smart phone, call or walk in to an office near you. Filing 2011 tax return Whether it's help with a tax issue, preparing your tax return or picking up a free publication or form, get the help you need the way you want it. Filing 2011 tax return Free help with your tax return. Filing 2011 tax return   Free help in preparing your return is available nationwide from IRS-certified volunteers. Filing 2011 tax return The Volunteer Income Tax Assistance (VITA) program is designed to help low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers. Filing 2011 tax return The Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. Filing 2011 tax return Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. Filing 2011 tax return Some VITA and TCE sites provide taxpayers the opportunity to prepare their return with the assistance of an IRS-certified volunteer. Filing 2011 tax return To find the nearest VITA or TCE site, visit IRS. Filing 2011 tax return gov or call 1-800-906-9887. Filing 2011 tax return   As part of the TCE program, AARP offers the Tax-Aide counseling program. Filing 2011 tax return To find the nearest AARP Tax-Aide site, visit AARP's website at www. Filing 2011 tax return aarp. Filing 2011 tax return org/money/taxaide or call 1-888-227-7669. Filing 2011 tax return   For more information on these programs, go to IRS. Filing 2011 tax return gov and enter “VITA” in the search box. Filing 2011 tax return Internet. Filing 2011 tax return IRS. Filing 2011 tax return gov and IRS2Go are ready when you are — every day, every night, 24 hours a day, 7 days a week. Filing 2011 tax return Apply for an Employer Identification Number (EIN). Filing 2011 tax return Go to IRS. Filing 2011 tax return gov and enter Apply for an EIN in the search box. Filing 2011 tax return Request an Electronic Filing PIN by going to IRS. Filing 2011 tax return gov and entering Electronic Filing PIN in the search box. Filing 2011 tax return Check the status of your 2013 refund with Where's My Refund? Go to IRS. Filing 2011 tax return gov or the IRS2Go app, and click on Where's My Refund? You'll get a personalized refund date as soon as the IRS processes your tax return and approves your refund. Filing 2011 tax return If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Filing 2011 tax return Check the status of your amended return. Filing 2011 tax return Go to IRS. Filing 2011 tax return gov and enter Where's My Amended Return in the search box. Filing 2011 tax return Download forms, instructions, and publications, including some accessible versions. Filing 2011 tax return Order free transcripts of your tax returns or tax account using the Order a Transcript tool on IRS. Filing 2011 tax return gov or IRS2Go. Filing 2011 tax return Tax return and tax account transcripts are generally available for the current year and past three years. Filing 2011 tax return Figure your income tax withholding with the IRS Withholding Calculator on IRS. Filing 2011 tax return gov. Filing 2011 tax return Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. Filing 2011 tax return Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Filing 2011 tax return gov. Filing 2011 tax return Locate the nearest Taxpayer Assistance Center using the Office Locator tool on IRS. Filing 2011 tax return gov or IRS2Go. Filing 2011 tax return Stop by most business days for face-to-face tax help, no appointment necessary — just walk in. Filing 2011 tax return An employee can explain IRS letters, request adjustments to your tax account or help you set up a payment plan. Filing 2011 tax return Before you visit, check the Office Locator for the address, phone number, hours of operation and the services provided. Filing 2011 tax return If you have an ongoing tax account problem or a special need, such as a disability, you can request an appointment. Filing 2011 tax return Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Filing 2011 tax return Locate the nearest volunteer help site with the VITA Locator Tool on IRS. Filing 2011 tax return gov. Filing 2011 tax return Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Filing 2011 tax return The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. Filing 2011 tax return Most VITA and TCE sites offer free electronic filing and some provide IRS-certified volunteers who can help prepare your tax return. Filing 2011 tax return AARP offers the Tax-Aide counseling program as part of the TCE program. Filing 2011 tax return Visit AARP's website to find the nearest Tax-Aide location. Filing 2011 tax return Research your tax questions. Filing 2011 tax return Search publications and instructions by topic or keyword. Filing 2011 tax return Read the Internal Revenue Code, regulations, or other official guidance. Filing 2011 tax return Read Internal Revenue Bulletins. Filing 2011 tax return Sign up to receive local and national tax news by email. Filing 2011 tax return Phone. Filing 2011 tax return You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Filing 2011 tax return Download the free IRS2Go mobile app from the iTunes app store or from Google Play. Filing 2011 tax return Use it to watch the IRS YouTube channel, get IRS news as soon as it's released to the public, order transcripts of your tax returns or tax account, check your refund status, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. Filing 2011 tax return Call to locate the nearest volunteer help site, 1-800-906-9887. Filing 2011 tax return Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Filing 2011 tax return The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. Filing 2011 tax return Most VITA and TCE sites offer free electronic filing. Filing 2011 tax return Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Filing 2011 tax return Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Filing 2011 tax return Call to check the status of your 2013 refund, 1-800-829-1954 or 1-800-829-4477. Filing 2011 tax return The automated Where's My Refund? information is available 24 hours a day, 7 days a week. Filing 2011 tax return If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Filing 2011 tax return Before you call, have your 2013 tax return handy so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. Filing 2011 tax return Where's My Refund? can give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Filing 2011 tax return Where's My Refund? includes information for the most recent return filed in the current year and does not include information about amended returns. Filing 2011 tax return Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Filing 2011 tax return Call to order forms, instructions and publications, 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions and publications, and prior-year forms and instructions (limited to 5 years). Filing 2011 tax return You should receive your order within 10 business days. Filing 2011 tax return Call to order transcripts of your tax returns or tax account, 1-800-908-9946. Filing 2011 tax return Follow the prompts to provide your Social Security Number or Individual Taxpayer Identification Number, date of birth, street address and ZIP code. Filing 2011 tax return Call for TeleTax topics, 1-800-829-4477, to listen to pre-recorded messages covering various tax topics. Filing 2011 tax return Call to ask tax questions, 1-800-829-1040. Filing 2011 tax return Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Filing 2011 tax return The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Filing 2011 tax return These individuals can also contact the IRS through relay services such as the Federal Relay Service available at www. Filing 2011 tax return gsa. Filing 2011 tax return gov/fedrelay. Filing 2011 tax return Walk-in. Filing 2011 tax return You can find a selection of forms, publications and services — in-person, face-to-face. Filing 2011 tax return Products. Filing 2011 tax return You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Filing 2011 tax return Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Filing 2011 tax return Services. Filing 2011 tax return You can walk in to your local TAC most business days for personal, face-to-face tax help. Filing 2011 tax return An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. Filing 2011 tax return If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking with someone in person, visit your local TAC where you can talk with an IRS representative face-to-face. Filing 2011 tax return No appointment is necessary—just walk in. Filing 2011 tax return Before visiting, check www. Filing 2011 tax return irs. Filing 2011 tax return gov/localcontacts for hours of operation and services provided. Filing 2011 tax return Mail. Filing 2011 tax return You can send your order for forms, instructions, and publications to the address below. Filing 2011 tax return You should receive a response within 10 business days after your request is received. Filing 2011 tax return  Internal Revenue Service 1201 N. Filing 2011 tax return Mitsubishi Motorway Bloomington, IL 61705-6613 The Taxpayer Advocate Service Is Here to Help You. Filing 2011 tax return   The Taxpayer Advocate Service (TAS) is your voice at the IRS. Filing 2011 tax return Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Filing 2011 tax return What can TAS do for you?   We can offer you free help with IRS problems that you can't resolve on your own. Filing 2011 tax return We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. Filing 2011 tax return You face (or your business is facing) an immediate threat of adverse action. Filing 2011 tax return You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Filing 2011 tax return   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. Filing 2011 tax return Here's why we can help: TAS is an independent organization within the IRS. Filing 2011 tax return Our advocates know how to work with the IRS. Filing 2011 tax return Our services are free and tailored to meet your needs. Filing 2011 tax return We have offices in every state, the District of Columbia, and Puerto Rico. Filing 2011 tax return How can you reach us?   If you think TAS can help you, call your local advocate, whose number is in your local directory and at www. Filing 2011 tax return irs. Filing 2011 tax return gov/advocate, or call us toll-free at 1-877-777-4778. Filing 2011 tax return How else does TAS help taxpayers?   TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Filing 2011 tax return If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. Filing 2011 tax return irs. Filing 2011 tax return gov/sams. Filing 2011 tax return Low Income Taxpayer Clinics. Filing 2011 tax return   Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals, and tax collection disputes. Filing 2011 tax return Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Filing 2011 tax return Visit www. Filing 2011 tax return TaxpayerAdvocate. Filing 2011 tax return irs. Filing 2011 tax return gov or see IRS Publication 4134, Low Income Taxpayer Clinic List. Filing 2011 tax return Prev  Up  Next   Home   More Online Publications