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H&r Block Military Tax

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H&r Block Military Tax

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

H&r block military tax Publication 1544(SP) - Main Content Table of Contents ¿Por qué hay que declarar estos pagos? ¿Quién tiene que presentar el Formulario 8300-SP?¿Qué pagos tienen que declararse? ¿Qué es efectivo? Número de identificación del contribuyente (TIN) ¿Qué son transacciones relacionadas? ¿Qué se hace en el caso de transacciones sospechosas? Cuándo, dónde y qué se tiene que presentar Ejemplos Multas y sanciones Cómo Obtener Ayuda con los ImpuestosTalleres de Asistencia Tributaria para Contribuyentes de Bajos Recursos (LITC, por sus siglas en inglés). H&r block military tax ¿Por qué hay que declarar estos pagos? A menudo, los contrabandistas y narcotraficantes hacen transacciones de grandes cantidades de efectivo con el propósito de “blanquear” (lavar) dinero proveniente de actividades ilícitas. H&r block military tax El término “blanquear” (lavar) significa convertir el dinero “sucio”, u obtenido ilegalmente, en dinero “limpio” (como si fuera obtenido legalmente). H&r block military tax El gobierno a menudo puede rastrear el origen de este dinero blanqueado (lavado) mediante los pagos que se declaran. H&r block military tax Determinadas leyes aprobadas por el Congreso requieren que se declaren estos pagos. H&r block military tax Al cumplir con estas leyes, se proporciona información valiosa para ayudar a poner fin a las operaciones de los evasores de impuestos y los que se benefician del narcotráfico y otras actividades delictivas. H&r block military tax La USA Patriot Act (Ley patriota de los Estados Unidos) del año 2001 amplió el alcance de dichas leyes con el propósito de rastrear los fondos usados para llevar a cabo acciones terroristas. H&r block military tax ¿Quién tiene que presentar el Formulario 8300-SP? Por regla general, toda persona que se dedique a una ocupación o negocio en los que reciba más de $10,000 en efectivo en una sola transacción, o en varias transacciones relacionadas, tiene que presentar el Formulario 8300-SP. H&r block military tax Por ejemplo, es posible que tenga que presentar el Formulario 8300-SP si la ocupación o negocio al cual se dedica es la compraventa de joyas, muebles, barcos, aeronaves o automóviles, si es prestamista, abogado o corredor de bienes raíces, o si se trata de una compañía de seguros o de una agencia de viajes. H&r block military tax Las reglas especiales que deben cumplir los secretarios de los tribunales federales o estatales aparecen más adelante bajo Fianza recibida por secretarios de los tribunales. H&r block military tax Sin embargo, usted no tiene que presentar el Formulario 8300-SP si la transacción no está relacionada con su ocupación o negocio. H&r block military tax Por ejemplo, si es dueño de una joyería y vende su automóvil personal por una cantidad superior a $10,000 en efectivo, no tendrá que presentar el Formulario 8300-SP por esta transacción. H&r block military tax Definición de transacción. H&r block military tax   Se lleva a cabo una “transacción” cuando: Se venden bienes o propiedades, o se prestan servicios; Se alquila una propiedad; Se intercambia efectivo por otro efectivo; Se contribuye a una cuenta de fideicomiso o a una cuenta en plica (depósito en custodia de un tercero); Se saca o se paga un préstamo; o Se convierte el efectivo en un instrumento negociable, como un cheque o un bono. H&r block military tax Definición de persona. H&r block military tax   Una “persona” incluye una persona física, una empresa o compañía, una sociedad anónima, una sociedad colectiva, una asociación, un fideicomiso o un caudal hereditario. H&r block military tax   A las organizaciones exentas, incluidas las que tienen planes para sus empleados, se las considera también “personas”. H&r block military tax Sin embargo, las organizaciones exentas no tienen que presentar el Formulario 8300-SP cuando reciben una donación caritativa superior a $10,000 en efectivo, debido a que dicha donación no la reciben en el transcurso de una ocupación o negocio. H&r block military tax Transacciones en el extranjero. H&r block military tax   No tiene que presentar el Formulario 8300-SP si toda la transacción (incluyendo la recepción del efectivo) se lleva a cabo fuera de: Los 50 estados de los Estados Unidos, El Distrito de Columbia, Puerto Rico o Una posesión o territorio de los Estados Unidos. H&r block military tax Sin embargo, tiene que presentar el Formulario 8300-SP si alguna parte de la transacción (incluyendo la recepción del efectivo) se lleva a cabo en Puerto Rico o en una posesión o territorio de los Estados Unidos y usted está sujeto a las disposiciones del Código Federal de Impuestos Internos. H&r block military tax Fianza recibida por los secretarios de los tribunales. H&r block military tax   Todo secretario de un tribunal federal o estatal que reciba más de $10,000 en efectivo en concepto de fianza a favor de una persona que ha sido acusada de cualquiera de los delitos penales enumerados a continuación tiene que presentar el Formulario 8300-SP: Todo delito federal relacionado con la ley de control de narcóticos (sustancias controladas), Extorsión (racketeering), Blanqueo (lavado) de dinero y Todo delito estatal que sea considerablemente similar a los mencionados anteriormente en los puntos 1, 2 ó 3. H&r block military tax Para obtener más información acerca del reglamento con el que deben cumplir los secretarios de los tribunales, vea la sección 1. H&r block military tax 6050I-2 de los Reglamentos Federales del Impuesto Sobre los Ingresos Federales. H&r block military tax ¿Qué pagos tienen que declararse? Tiene que presentar el Formulario 8300-SP para declarar el efectivo que le paguen si el mismo: Supera los $10,000, Lo recibió en: Un solo pago en efectivo superior a $10,000, Varios pagos en efectivo recibidos en un período de un año, contado a partir de la fecha en que se hizo el pago inicial, que sumen un total de $10,000 u Otros pagos en efectivo no declarados anteriormente, cuya suma total recibida durante un período de 12 meses sea superior a $10,000. H&r block military tax Lo recibió en el curso de su ocupación o negocio, Lo recibió del mismo comprador (o agente) y Lo recibió en una sola transacción o en varias transacciones relacionadas (las cuales se definen más adelante). H&r block military tax ¿Qué es efectivo? Efectivo es: El dinero en monedas y billetes de los Estados Unidos (y de cualquier otro país) y Un cheque de cajero, giro bancario, cheque de viajero o giro que se reciba, si tiene un valor nominal de $10,000 o menos y se recibe en: Una transacción que tiene que ser declarada, como se define más adelante o Toda transacción en que a usted le conste que el pagador evita declarar en el Formulario 8300-SP. H&r block military tax El efectivo puede incluir un cheque de cajero aunque a éste se le llame “cheque de tesorero” o “cheque bancario”. H&r block military tax El efectivo no incluye un cheque girado contra la cuenta bancaria particular de una persona. H&r block military tax Un cheque de cajero, giro bancario, cheque de viajero o giro con un valor nominal de más de $10,000 no se considera efectivo. H&r block military tax Éstos no se consideran efectivo y usted no tiene que presentar el Formulario 8300-SP cuando los recibe porque, si fueron comprados con dinero en efectivo, el banco u otra institución financiera que los emitió debe presentar el Formulario 104 de la FinCEN para declararlos. H&r block military tax Ejemplo 1. H&r block military tax Usted es comerciante y se dedica a la compraventa y colección de monedas (numismático). H&r block military tax Roberto Coruña le compró monedas de oro por un precio de $13,200. H&r block military tax El Sr. H&r block military tax Coruña le pagó con $6,200 en moneda estadounidense y un cheque de cajero con un valor nominal de $7,000. H&r block military tax El cheque de cajero se considera efectivo. H&r block military tax En este caso, ha recibido más de $10,000 en efectivo y tiene que presentar el Formulario 8300-SP para declarar esta transacción. H&r block military tax Ejemplo 2. H&r block military tax Usted se dedica a la venta de joyas al por menor. H&r block military tax María Núñez le compra una joya por $12,000 y le paga con un cheque personal pagadero a usted por la cantidad de $9,600 y con cheques de viajero que ascienden a $2,400. H&r block military tax Debido a que el cheque personal no se considera efectivo, usted no ha recibido más de $10,000 en efectivo en la transacción. H&r block military tax No tiene que presentar el Formulario 8300-SP. H&r block military tax Ejemplo 3. H&r block military tax Usted es un comerciante que se dedica a la venta de barcos. H&r block military tax Emilia Espinosa le compra un barco por $16,500 y le paga con un cheque de cajero pagadero a usted por dicha cantidad. H&r block military tax El cheque de cajero no se considera efectivo, ya que el valor nominal del mismo es más de $10,000. H&r block military tax Usted no tiene que presentar el Formulario 8300-SP para declarar esta transacción. H&r block military tax Transacciones que se tienen que declarar Una transacción que tiene que declararse es aquélla que consiste en la venta al por menor de alguno de los siguientes: Un artículo de consumo duradero, como un automóvil o un barco. H&r block military tax Un artículo de consumo duradero es una propiedad que no es un terreno o un edificio y que: Es apropiado para uso personal, Se espera que dure por lo menos un año bajo uso normal, Tiene un precio de venta mayor de $10,000 y Se puede ver o tocar (propiedad tangible). H&r block military tax Por ejemplo, un automóvil cuyo valor es $20,000 es un artículo de consumo duradero, pero un camión de descarga (volquete) o maquinaria utilizada en una fábrica con un valor de $20,000 no lo es. H&r block military tax El automóvil es un artículo de consumo duradero aún cuando lo venda a un comprador para uso en una ocupación o negocio. H&r block military tax Un artículo coleccionable (por ejemplo, una obra de arte, alfombra, antigüedad, metal, piedra preciosa, sello o moneda). H&r block military tax Un viaje o entretenimiento, si el precio total de venta de todos los artículos vendidos para el mismo viaje o evento de entretenimiento en una sola transacción (o varias transacciones relacionadas) es más de $10,000. H&r block military tax Al calcular el precio total de venta de todos los artículos vendidos para un viaje o evento de entretenimiento, incluya el precio de venta de los artículos vendidos, como pasajes de avión, habitaciones de hotel y boletos de entrada. H&r block military tax Ejemplo. H&r block military tax Usted es agente de viajes. H&r block military tax Su cliente, Eduardo Juanes, le solicita que flete un avión de pasajeros con el propósito de llevar a un grupo de personas a un evento deportivo en otra ciudad. H&r block military tax Además, le solicita que reserve habitaciones en un hotel y boletos de entrada al evento deportivo para los miembros del grupo. H&r block military tax El Sr. H&r block military tax Juanes le paga a usted con dos giros por un valor de $6,000 cada uno. H&r block military tax En esta transacción usted ha recibido más de $10,000 en efectivo y, por lo tanto, tiene que presentar el Formulario 8300-SP. H&r block military tax Ventas al por menor. H&r block military tax   El término “ventas al por menor” significa toda venta hecha en el transcurso de un negocio u ocupación, principalmente las ventas al consumidor final. H&r block military tax   Por lo tanto, si su negocio u ocupación es principalmente de ventas al consumidor final, todas las ventas que haga en el transcurso de su ocupación o negocio son ventas al por menor. H&r block military tax Esto incluye toda venta de artículos para reventa. H&r block military tax Agente o intermediario. H&r block military tax   Una transacción que debe declararse incluye la venta al por menor de los artículos que aparecen en los puntos 1, 2 ó 3 de la lista anterior, aunque el pago haya sido recibido por un agente u otro intermediario en vez de directamente por el vendedor. H&r block military tax Excepción a la definición del término “efectivo” No se clasifican como efectivo un cheque de cajero, giro bancario, cheque de viajero o giro que usted reciba en una transacción que tenga que declararse, si una de las siguientes excepciones le corresponde: Excepción en el caso de ciertos préstamos bancarios. H&r block military tax   No se clasifican como efectivo un cheque de cajero, giro bancario, cheque de viajero o giro si provienen de un préstamo bancario. H&r block military tax Como prueba de que se obtuvieron de un préstamo bancario, puede usar una copia del contrato del préstamo, un documento escrito, instrucciones del banco acerca del gravamen u otra prueba similar. H&r block military tax Ejemplo. H&r block military tax Usted es concesionario de automóviles. H&r block military tax Le vende un automóvil a Carlota Blanco por $11,500. H&r block military tax La Srta. H&r block military tax Blanco le pagó a usted $2,000 en moneda estadounidense y le entregó un cheque de cajero por $9,500, pagadero a usted y a ella. H&r block military tax Se sabe que el cheque de cajero proviene de un préstamo bancario porque contiene instrucciones para que se le registre un gravamen al automóvil como garantía de pago del préstamo y, por lo tanto, el cheque de cajero no se considera efectivo. H&r block military tax No tiene que presentar el Formulario 8300-SP en este caso. H&r block military tax Excepción en el caso de ciertas ventas a plazos. H&r block military tax   No se considera efectivo un cheque de cajero, giro bancario, cheque de viajero o giro, si el mismo se recibe como el pago de un pagaré o de un contrato de ventas a plazos (incluido un contrato de arrendamiento que se considera una venta para propósitos del impuesto federal). H&r block military tax Sin embargo, esta excepción le corresponde solamente si: Usa pagarés o contratos similares en otras ventas a consumidores en el transcurso normal de su negocio u ocupación y El total de pagos que reciba como producto de la venta el sexagésimo (60) día después de la fecha en que se efectúe la venta o antes, asciende a un 50% o menos del precio de compra. H&r block military tax Excepción en el caso de ciertos planes de pagos iniciales. H&r block military tax   No se considera efectivo un cheque de cajero, giro bancario, cheque de viajero o giro si lo recibió como pago por un artículo de consumo duradero o coleccionable y, además, se dan todas las condiciones siguientes: Lo recibe conforme a un plan de pagos que requiere: Uno o más pagos iniciales y El pago del saldo del precio de la compra en la fecha de la venta. H&r block military tax Lo recibe más de 60 días antes de la fecha de la venta. H&r block military tax Durante el transcurso normal de su ocupación o negocio, usa planes de pagos con las mismas condiciones (o similares) cuando hace ventas a consumidores. H&r block military tax Excepción en el caso de viajes y entretenimiento. H&r block military tax   No se considera efectivo un cheque de cajero, giro bancario, cheque de viajero o giro recibido para un viaje o entretenimiento, si se dan todas las condiciones siguientes: Lo recibe conforme a un plan de pagos que requiere: Uno o más pagos iniciales y Que el saldo del precio de compra se pague antes de que se proporcione el artículo de viaje o entretenimiento (como el precio de un pasaje aéreo). H&r block military tax Lo recibe más de 60 días antes de la fecha en la cual vence el pago final. H&r block military tax Durante el transcurso normal de su ocupación o negocio, usa planes de pagos con las mismas condiciones (o similares) cuando hace ventas a consumidores. H&r block military tax Número de identificación del contribuyente (TIN) Tiene que proveer el número correcto de identificación del contribuyente (TIN, por sus siglas en inglés) de la(s) persona(s) de la(s) cual(es) recibe el efectivo. H&r block military tax Si la transacción se hace en representación de otra(s) persona(s), usted tiene que proveer el número de identificación del contribuyente de esa(s) persona(s). H&r block military tax Si no sabe cuál es el número de identificación del contribuyente de la(s) persona(s), tiene que pedírselo. H&r block military tax Usted podría estar sujeto a multas o sanciones por no incluir el número de identificación del contribuyente o por incluir un número incorrecto. H&r block military tax Hay tres tipos de número de identificación del contribuyente: El número de identificación de una persona física, incluida una persona que es dueña única de un negocio, es su número de Seguro Social (SSN, por sus siglas en inglés). H&r block military tax El número de identificación del contribuyente de una persona que es extranjera y no residente, pero necesita dicho número y no tiene derecho a obtener un número de Seguro Social, es el número de identificación del contribuyente individual (ITIN, por sus siglas en inglés) expedido por el IRS. H&r block military tax Un número de identificación del contribuyente individual consta de nueve dígitos, similar a un número de Seguro Social. H&r block military tax El número de identificación del contribuyente individual de otras personas, incluidas las sociedades anónimas, sociedades colectivas y caudales hereditarios, es el número de identificación del empleador (EIN, por sus siglas en inglés). H&r block military tax Excepción. H&r block military tax    Usted no está obligado a proporcionar el TIN de un extranjero no residente o una organización extranjera si dicha persona u organización extranjera: No recibe ingresos que estén realmente relacionados con la operación de una ocupación o negocio en los Estados Unidos; No tiene oficina o lugar de negocios, ni agente financiero o agente pagador en los Estados Unidos; No presenta una declaración de impuestos federales; No proporciona un certificado de retención de impuestos, el cual se describe en la sección 1. H&r block military tax 1441-1(e)(2) ó (3) ó 1. H&r block military tax 1441-5(c)(2)(iv) ó (3)(iii), según se exija en la sección 1. H&r block military tax 1441-1(e)(4)(vii); No tiene que proporcionar el TIN en una declaración escrita ni en ningún otro documento obligatorio conforme a la sección 897 o la sección 1445 de los reglamentos de los impuestos sobre el ingreso o En el caso de un extranjero no residente, el mismo no ha optado por presentar una declaración conjunta de impuesto federal sobre los ingresos con su cónyuge, que es ciudadano estadounidense o residente de los Estados Unidos. H&r block military tax ¿Qué son transacciones relacionadas? Las transacciones que se lleven a cabo entre un comprador (o un agente del comprador) y un vendedor en un período de 24 horas son transacciones relacionadas. H&r block military tax Si usted recibe de un mismo comprador más de $10,000 en efectivo en dos o más transacciones en un período de 24 horas, tiene que tratar las transacciones como una sola transacción y declarar los pagos en el Formulario 8300-SP. H&r block military tax Por ejemplo, si en un mismo día le vende a un cliente dos productos por un valor de $6,000 cada uno y el cliente le paga en efectivo, estas transacciones están relacionadas. H&r block military tax Debido a que el total de ambas transacciones asciende a $12,000 (más de $10,000), tiene que presentar el Formulario 8300-SP. H&r block military tax Más de 24 horas entre transacciones. H&r block military tax   Las transacciones son relacionadas aunque se lleven a cabo en un período de más de 24 horas entre ellas y se tiene conocimiento, o tiene razón para saber, que cada transacción es una de una serie de transacciones relacionadas entre ellas. H&r block military tax   Por ejemplo, usted es agente de viajes y un cliente le paga $8,000 en efectivo para un viaje. H&r block military tax Dos días más tarde, el mismo cliente le paga $3,000 adicionales en efectivo para incluir a otra persona en el viaje. H&r block military tax Estas transacciones están relacionadas y, por lo tanto, tiene que presentar el Formulario 8300-SP para declararlas. H&r block military tax ¿Qué se hace en el caso de transacciones sospechosas? Si recibe $10,000 o menos en efectivo, puede presentar voluntariamente el Formulario 8300-SP si la transacción parece ser sospechosa. H&r block military tax Una transacción es sospechosa si parece que una persona trata de persuadirlo para no presentar el Formulario 8300-SP o trata de que usted presente un Formulario 8300-SP con información falsa o incompleta, o si hay indicios de una posible actividad ilegal. H&r block military tax Si usted tiene alguna sospecha, le instamos a que se comunique lo antes posible con Investigación Penal del IRS (Criminal Investigation) de su localidad. H&r block military tax O puede llamar gratis a la línea directa de la FinCEN para instituciones financieras, al 1-866-556-3974. H&r block military tax El servicio en esta línea telefónica está disponible en inglés. H&r block military tax Cuándo, dónde y qué se tiene que presentar La cantidad que usted reciba, así como cuándo la reciba, determinará cuándo tiene que presentar la declaración. H&r block military tax Por lo general, tiene que presentar el Formulario 8300-SP dentro de un plazo de 15 días después de recibir un pago. H&r block military tax Si el día en que se vence el plazo para presentar el Formulario 8300-SP (el decimoquinto (15) día o el último día en el que puede presentar el formulario a tiempo) es un sábado, domingo o día feriado oficial, dicho día de vencimiento se pospone hasta el próximo día que no sea sábado, domingo o día feriado oficial. H&r block military tax Más de un pago. H&r block military tax   En algunas transacciones, el comprador puede acordar con usted pagarle en efectivo a plazos. H&r block military tax Si el primer pago es más de $10,000, tiene que presentar el Formulario 8300-SP dentro de un plazo de 15 días. H&r block military tax Si el primer pago no excede de $10,000, tiene que sumar el primer pago y todo pago posterior que haya recibido en un período de un año, a partir de la fecha en que recibió el primer pago. H&r block military tax Cuando el total de los pagos en efectivo ascienda a más de $10,000, tiene que presentar el Formulario 8300-SP dentro de un plazo de 15 días. H&r block military tax   Después de presentar el Formulario 8300-SP, tiene que comenzar a contar de nuevo los pagos en efectivo que reciba de ese comprador. H&r block military tax Si recibe de dicho comprador más de $10,000 en pagos adicionales en efectivo dentro de un período de 12 meses, tiene que presentar otro Formulario 8300-SP. H&r block military tax Tiene que presentar el formulario dentro de un plazo de 15 días a partir de la fecha en la cual recibió el pago que causó que los pagos adicionales sumaran más de $10,000. H&r block military tax   Si ya está obligado a presentar el Formulario 8300-SP y recibe pagos adicionales en un período de 15 días antes de la fecha en que debe presentarlo, puede declarar en un solo formulario todos los pagos recibidos. H&r block military tax Ejemplo. H&r block military tax El 10 de enero usted recibió un pago de $11,000 en efectivo. H&r block military tax Recibió también $4,000 el 15 de febrero, $5,000 el 20 de marzo y $6,000 el 12 de mayo en pagos adicionales en efectivo correspondientes a la misma transacción. H&r block military tax Tiene que presentar el Formulario 8300-SP a más tardar el 25 de enero por el pago de $11,000. H&r block military tax A más tardar el 27 de mayo, debe presentar un Formulario 8300-SP adicional por los pagos adicionales que suman $15,000. H&r block military tax ¿Cómo enmendar un informe?    Si va a enmendar un informe, marque el encasillado 1a, en la parte superior del Formulario 8300-SP. H&r block military tax Complete el formulario en su totalidad (de la Parte I a la Parte IV) e incluya la información que está enmendando. H&r block military tax No adjunte una copia del informe original. H&r block military tax Dónde se presenta el Formulario 8300-SP. H&r block military tax   Envíe el formulario por correo a la dirección que aparece en las instrucciones del Formulario 8300-SP. H&r block military tax Requisito de entregar una notificación al comprador. H&r block military tax   Tiene que entregar una notificación por escrito o por vía electrónica a cada persona cuyo nombre aparezca en algún Formulario 8300-SP que usted tenga que presentar. H&r block military tax Puede dar la notificación por vía electrónica únicamente si el receptor acepta recibirla en tal formato. H&r block military tax La notificación tiene que incluir el nombre y la dirección de su establecimiento, el nombre y el número de teléfono de la persona de contacto y el total de efectivo recibido de esa persona durante el año que usted tiene que declarar. H&r block military tax En dicha notificación, tiene que indicar también que está suministrando esta información al IRS . H&r block military tax   Tiene que enviar esta notificación al comprador a más tardar el 31 de enero del año siguiente al año en el cual recibió el efectivo que causó que tuviera que presentar el formulario. H&r block military tax Debe guardar durante 5 años una copia de cada Formulario 8300-SP que haya presentado. H&r block military tax Ejemplos Ejemplo 1. H&r block military tax Patricio Moreno es el gerente de ventas de “Automóviles de Exhibición, Inc. H&r block military tax ”. H&r block military tax El 6 de enero de 2013, Juana Leal le compra un automóvil nuevo y se lo paga con $18,000 en efectivo. H&r block military tax Patricio le pide a Juana que le muestre una identificación con el propósito de obtener los datos necesarios para completar el Formulario 8300-SP. H&r block military tax Un Formulario 8300-SP debidamente completado correspondiente a esta transacción aparece al final de esta publicación. H&r block military tax Patricio tiene que enviar por correo el Formulario 8300-SP a más tardar el día 21 de enero de 2013 a la dirección que aparece en las instrucciones del mismo. H&r block military tax Además, tiene que enviarle a Juana una notificación a más tardar el 31 de enero de 2014. H&r block military tax Ejemplo 2. H&r block military tax Usemos los mismos datos del Ejemplo 1, pero supongamos que en este caso Juana acordó hacer varios pagos en efectivo de $6,000 cada uno el día 6 de enero, el día 6 de febrero y el día 6 de marzo. H&r block military tax Patricio tendrá que presentar un Formulario 8300-SP a más tardar el 21 de febrero (15 días después de recibir la totalidad de los pagos en efectivo que asciendan a más de $10,000 dentro de un período de un año. H&r block military tax Patricio no está obligado a declarar los $6,000 restantes recibidos en efectivo, ya que esa cantidad no es más de $10,000. H&r block military tax No obstante, puede declararlos si cree que se trata de una transacción sospechosa. H&r block military tax Multas y sanciones La ley establece que se impongan multas civiles por no: Presentar un Formulario 8300-SP correcto para la fecha de vencimiento del mismo y Cumplir con el requisito de entregar una notificación a cada persona cuyo nombre aparece en el Formulario 8300-SP. H&r block military tax Si usted, a sabiendas, hace caso omiso del requisito de presentar un Formulario 8300-SP correcto para la fecha de vencimiento del mismo, la multa que se le impondrá será la mayor de las dos cantidades siguientes: $25,000 o La cantidad de efectivo que recibió y que estaba obligado a declarar (hasta un máximo de $100,000). H&r block military tax La ley establece que se impongan multas y sanciones por: No presentar intencionalmente el Formulario 8300-SP, Presentar intencionalmente un Formulario 8300-SP falso o fraudulento, Impedir o tratar de impedir que se presente el Formulario 8300-SP y Hacer arreglos, ayudar a que se hagan arreglos, o tratar de que se hagan arreglos para que se lleve a cabo una transacción de tal manera que parezca que no es necesario presentar el Formulario 8300-SP. H&r block military tax Si intencionalmente no cumple el requisito de presentar el Formulario 8300-SP, podría imponérsele una multa de hasta $250,000 a las personas físicas ($500,000 en el caso de una sociedad anónima) o una condena de hasta 5 años de cárcel, o ambas. H&r block military tax Estas cantidades en dólares se imponen de acuerdo a lo estipulado en la sección 3571 del Título 18 del Código de los Estados Unidos. H&r block military tax Las sanciones por no presentar el Formulario 8300-SP se pueden imponer también a toda persona (incluso a un pagador) que trate de dificultar o impedir que el vendedor (o el establecimiento comercial) presente un Formulario 8300-SP correcto. H&r block military tax Esto incluye todo intento de estructurar la transacción de manera que parezca innecesario presentar el Formulario 8300-SP. H&r block military tax “Estructurar” significa dividir una transacción cuantiosa de efectivo en pequeñas transacciones de efectivo. H&r block military tax Cómo Obtener Ayuda con los Impuestos Puede obtener ayuda con asuntos relacionados con sus impuestos que no hayan sido aún resueltos, pedir gratuitamente publicaciones y formularios, hacer preguntas acerca de los impuestos, así como obtener más información del IRS de varias maneras. H&r block military tax Al seleccionar el método que le resulte mejor, usted tendrá acceso rápido y fácil a ayuda relacionada con los impuestos. H&r block military tax Ayuda gratuita con la preparación de la declaración de impuestos. H&r block military tax   Existe ayuda gratuita para la preparación de la declaración de impuestos en todo el país con voluntarios capacitados por el IRS. H&r block military tax El programa Volunteer Income Tax Assistance (Programa de Ayuda Voluntaria a los Contribuyentes o VITA, por sus siglas en inglés) está diseñado para ayudar a los contribuyentes de bajos recursos y el programa Tax Counseling for the Elderly (Programa de Asesoramiento para las Personas Mayores o TCE, por sus siglas en inglés) está diseñado para ayudar a los contribuyentes de 60 años de edad o más con su declaración de impuestos. H&r block military tax En muchas de estas oficinas usted puede presentar la declaración electrónicamente gratis y los voluntarios le informarán sobre los créditos y deducciones a los que quizás tenga derecho. H&r block military tax Para ubicar un sitio de ayuda VITA o TCE cerca de usted, visite IRS. H&r block military tax gov o llame al 1-800-906-9887 o al 1-800-829-1040. H&r block military tax   Como parte del programa TCE, la Asociación Estadounidense de Personas Jubiladas (AARP, por sus siglas en inglés) ofrece el programa de asesoramiento AARP Tax-Aide (Programa de Ayuda Tributaria de la Asociación Estadounidense de Personas Jubiladas). H&r block military tax Para ubicar el sitio del programa AARP Tax-Aide más cercano a usted, llame al 1-888-227-7669 o visite el sitio web de la AARP, www. H&r block military tax aarp. H&r block military tax org/money/taxaide. H&r block military tax   Para más información sobre estos programas, visite www. H&r block military tax irs. H&r block military tax gov/espanol e ingrese la palabra clave “ VITA ” en la esquina superior derecha. H&r block military tax La información está disponible en inglés. H&r block military tax Internet. H&r block military tax Puede tener acceso al sitio web del IRS, en IRS. H&r block military tax gov las 24 horas del día, los 7 días a la semana para: Revisar el estado de su reembolso. H&r block military tax Visite www. H&r block military tax irs. H&r block military tax gov/espanol y pulse sobre el enlace “¿Dónde Está mi Reembolso?”. H&r block military tax Asegúrese de esperar por lo menos 72 horas después de que el IRS acuse recibo de su declaración presentada por vía electrónica o 3 a 4 semanas después de enviar una declaración en papel. H&r block military tax Si presentó el Formulario 8379 junto con su declaración, espere 14 semanas (11 semanas si la presentó electrónicamente). H&r block military tax Tenga a mano su declaración de impuestos para poder facilitar su número de Seguro Social, su estado civil para efectos de la declaración y la cantidad exacta en dólares enteros de su reembolso. H&r block military tax Presentar la declaración por medio del sistema electrónico e-file. H&r block military tax Aprenda sobre programas comerciales para la preparación de la declaración y los servicios e-file gratuitos para los contribuyentes que cumplan los requisitos. H&r block military tax Descargar formularios, instrucciones y publicaciones (incluyendo los formularios, instrucciones y publicaciones en audio). H&r block military tax Pedir productos del IRS a través de Internet. H&r block military tax Buscar información sobre sus preguntas acerca de impuestos en Internet. H&r block military tax Buscar publicaciones en Internet por tema o palabra clave. H&r block military tax Utilizar el Código de Impuestos Internos, los reglamentos u otras guías oficiales a través de Internet. H&r block military tax Ver los Internal Revenue Bulletins (Boletines del IRS, o IRB por sus siglas en inglés) publicados en los últimos años. H&r block military tax Calcular los descuentos de la retención usando nuestra calculadora diseñada para este propósito en el sitio web www. H&r block military tax irs. H&r block military tax gov/individuals. H&r block military tax Esta herramienta está disponible en inglés. H&r block military tax Saber si tiene que presentar el Formulario 6251, utilizando el Alternative Minimum Tax (AMT) Assistant (Hoja de Cómputo Electrónica para Calcular el Impuesto Mínimo Alternativo). H&r block military tax Esta herramienta está disponible en inglés en el sitio www. H&r block military tax irs. H&r block military tax gov/individuals. H&r block military tax Suscribirse para recibir noticias sobre impuestos locales y nacionales por medio de correo electrónico. H&r block military tax Obtener información acerca de cómo comenzar y administrar un pequeño negocio. H&r block military tax Teléfono. H&r block military tax Muchos servicios están disponibles por teléfono:  Cómo pedir formularios, instrucciones y publicaciones. H&r block military tax Llame al 1-800-829-3676 (servicio disponible en español) para pedir formularios, instrucciones y publicaciones de este año, así como de años anteriores. H&r block military tax Deberá recibir lo que ha pedido dentro de 10 días. H&r block military tax Cómo hacer preguntas relacionadas con los impuestos. H&r block military tax Llame al IRS para hacer preguntas al 1-800-829-1040. H&r block military tax Cómo resolver problemas. H&r block military tax Puede recibir ayuda en persona para resolver problemas tributarios en días laborables en los IRS Taxpayer Assistance Centers (Centros de Ayuda del IRS para Contribuyentes). H&r block military tax Un funcionario le puede explicar las cartas del IRS, ayudar a hacer solicitudes para ajustes a su cuenta tributaria o ayudarle a establecer un plan de pagos. H&r block military tax Llame al Centro de Ayuda del IRS para Contribuyentes local para pedir una cita. H&r block military tax Para obtener el número telefónico, visite el sitio web www. H&r block military tax irs. H&r block military tax gov/localcontacts o consulte la guía telefónica bajo United States Government, Internal Revenue Service (Gobierno de los Estados Unidos, Servicio de Impuestos Internos). H&r block military tax Equipo TTY/TDD. H&r block military tax Las personas que son sordas, tienen problemas auditivos o quienes tienen incapacidades del habla y tienen acceso a equipo TTY/TDD, llame al 1-800-829-4059 para hacer preguntas relacionadas con los impuestos o para pedir formularios y publicaciones. H&r block military tax Temas TeleTax. H&r block military tax Llame al 1-800-829-4477 y presione el 2 para escuchar mensajes grabados en español sobre varios temas relacionados con los impuestos. H&r block military tax Información sobre los reembolsos. H&r block military tax Puede verificar el estado de su reembolso en la nueva aplicación del IRS para teléfonos móviles. H&r block military tax Descargue gratuitamente la aplicación IRS2Go visitando la tienda de aplicaciones de iTunes o la tienda para las aplicaciones para los teléfonos Android. H&r block military tax IRS2Go es una nueva manera en donde puede obtener información y recursos. H&r block military tax Para revisar el estado de su reembolso, llame al 1-800-829-4477 (información automatizada sobre reembolsos en español, 24 horas al día, 7 días a la semana). H&r block military tax Asegúrese de esperar por lo menos 72 horas después de que el IRS acuse recibo de su declaración presentada por vía electrónica o 3 a 4 semanas después de enviar una declaración en papel. H&r block military tax Si presentó el Formulario 8379 junto con su declaración, espere 14 semanas (11 semanas si la presentó electrónicamente). H&r block military tax Tenga a mano su declaración de impuestos para poder facilitar su número de Seguro Social, su estado civil para efectos de la declaración y la cantidad exacta en dólares enteros de su reembolso. H&r block military tax Los reembolsos se envían el viernes de cada semana. H&r block military tax Si comprueba el estado de su reembolso y no se le da una fecha de envío, espere a la siguiente semana para volver a comprobarlo. H&r block military tax Otra información sobre reembolsos. H&r block military tax Para revisar el estado de un reembolso de un año anterior o un reembolso de una declaración enmendada, llame al 1-800-829-1040. H&r block military tax Evaluación de la calidad de nuestros servicios telefónicos. H&r block military tax Para asegurar que las respuestas que reciba de los funcionarios del IRS sean correctas, corteses y profesionales, evaluamos la calidad de nuestros servicios telefónicos de diversas maneras. H&r block military tax Una manera es que un segundo funcionario del IRS escuche o grabe las llamadas telefónicas en el momento en que éstas se lleven a cabo. H&r block military tax Otra manera es pedirles a algunas de las personas que llaman que contesten una breve encuesta al final de la llamada. H&r block military tax Visitas en persona. H&r block military tax Muchos productos y servicios están disponibles en varios lugares sin la necesidad de tener cita previa. H&r block military tax   Productos. H&r block military tax Puede visitar diversas oficinas de correos, bibliotecas y oficinas del IRS para obtener ciertos formularios, instrucciones y publicaciones. H&r block military tax Algunas oficinas del IRS, bibliotecas, supermercados, centros para hacer copias, oficinas de gobiernos municipales y de condados, cooperativas de crédito y tiendas de artículos de oficina tienen una colección de productos que se pueden imprimir de un CD o fotocopiar del documento original impreso. H&r block military tax Además, algunas oficinas del IRS así como algunas bibliotecas tienen el Código de Impuestos Internos, reglamentos, Boletines del IRS y Boletines Cumulativos disponibles para la búsqueda de información. H&r block military tax Servicios. H&r block military tax Usted puede visitar su Taxpayer Assistance Center (Centro de Ayuda para el Contribuyente) local del IRS cada día laborable para recibir ayuda en persona con respecto a todo problema relacionado con los impuestos. H&r block military tax Un funcionario puede explicarle las cartas que le envía el IRS, le puede ayudar a hacer solicitudes para ajustar su cuenta tributaria o ayudarle a establecer un plan de pagos. H&r block military tax Si necesita resolver un problema relacionado con los impuestos, tiene preguntas sobre cómo las leyes tributarias son aplicables a su declaración de impuestos personal o se siente más a gusto hablando con alguien en persona, visite su Centro de Ayuda para el Contribuyente a nivel local donde podrá mostrar sus archivos y documentación y hablar con un funcionario del IRS en persona. H&r block military tax No se necesita cita, simplemente visite y haga su consulta. H&r block military tax Pero si prefiere, puede llamar a su centro local y dejar un mensaje solicitando una cita para resolver un asunto relacionado con su cuenta tributaria. H&r block military tax Un funcionario le llamará dentro de 2 días laborables para hacer una cita en persona con usted. H&r block military tax Si le queda por resolver algún problema complicado relacionado con los impuestos o si tiene alguna necesidad especial, como una discapacidad, puede solicitar una cita. H&r block military tax Los demás asuntos se tramitan sin necesidad de hacer una cita. H&r block military tax Para obtener el número telefónico de la oficina local, visite el sitio web www. H&r block military tax irs. H&r block military tax gov/localcontacts o consulte la guía telefónica bajo United States Government, Internal Revenue Service (Gobierno de los Estados Unidos, Servicio de Impuestos Internos). H&r block military tax Correspondencia. H&r block military tax Puede solicitar formularios, instrucciones y publicaciones enviando una solicitud a la dirección que se proporciona a continuación y le contestaremos dentro de un período de 10 días después de haber recibido su solicitud. H&r block military tax  Internal Revenue Service 1201 N. H&r block military tax Mitsubishi Motorway Bloomington, IL 61705-6613 Servicio del Defensor del Contribuyente. H&r block military tax    El Servicio del Defensor del Contribuyente (TAS, por sus siglas en inglés) es su voz ante el IRS. H&r block military tax Nuestro trabajo es asegurarnos que cada contribuyente sea tratado de manera justa y que usted conozca y entienda sus derechos. H&r block military tax Nosotros ofrecemos ayuda gratuita para guiarle a través del proceso confuso de resolver problemas tributarios que usted no ha podido resolver por su cuenta. H&r block military tax Recuerde, lo peor que puede hacer es no hacer nada al respecto. H&r block military tax    TAS le puede ayudar si usted no puede resolver su problema con el IRS y: Su problema le está causando dificultades económicas a usted, a su familia o a su negocio. H&r block military tax Usted (o su negocio) está enfrentando una amenaza inmediata de alguna acción que se podría tomar en contra de usted. H&r block military tax Usted se ha tratado de comunicar con el IRS, pero nadie le ha respondido o el IRS no le ha respondido para la fecha prometida. H&r block military tax   Si usted reúne los requisitos para recibir nuestra ayuda, nosotros haremos todo lo que esté en nuestro poder para resolver su problema. H&r block military tax A usted se le asignará un defensor, quien estará con usted durante todo el proceso. H&r block military tax Tenemos oficinas en cada estado, el Distrito de Columbia y Puerto Rico. H&r block military tax Aunque TAS es una organización independiente dentro del IRS, nuestros defensores conocen cómo trabajar con el IRS para poder resolver sus problemas. H&r block military tax Y nuestros servicios siempre son gratuitos. H&r block military tax   Como contribuyente, usted tiene derechos. H&r block military tax El IRS tiene que cumplir con esos derechos al tratar con usted. H&r block military tax Nuestro conjunto de recursos en www. H&r block military tax TaxpayerAdvocate. H&r block military tax irs. H&r block military tax gov le puede ayudar a entender estos derechos. H&r block military tax   Si cree que TAS podría ayudarle, comuníquese con su defensor local, cuyo número telefónico se encuentra en su guía telefónica y en nuestro sitio web en www. H&r block military tax irs. H&r block military tax gov/advocate. H&r block military tax Además, puede llamar a nuestro número telefónico libre de cargos, al 1-877-777-4778. H&r block military tax   Además, TAS también maneja problemas de gran escala y problemas sistémicos que afectan a muchos contribuyentes. H&r block military tax Si usted conoce acerca de alguno de estos asuntos, por favor, infórmelo a nuestra oficina a través del Systemic Advocacy Management System (Sistema de administración de la defensa sistémica), en inglés, en www. H&r block military tax irs. H&r block military tax gov/advocate. H&r block military tax Talleres de Asistencia Tributaria para Contribuyentes de Bajos Recursos (LITC, por sus siglas en inglés). H&r block military tax   Los LITC son organizaciones independientes del IRS. H&r block military tax Algunos talleres le prestan servicios a personas cuyos ingresos están por debajo de ciertos niveles y necesitan resolver un asunto tributario. H&r block military tax Estos talleres proveen representación profesional ante el IRS o en los tribunales con asuntos como auditorías, apelaciones, litigios sobre el cobro de impuestos y otros asuntos de manera gratuita o por un cargo mínimo. H&r block military tax Además, algunos talleres pueden proveer información sobre los derechos y responsabilidades de los contribuyentes en muchos idiomas para las personas que hablan inglés como segunda lengua. H&r block military tax Si desea más información y para encontrar un taller que le quede cerca, vea la página dedicada a los LITC en www. H&r block military tax irs. H&r block military tax gov/espanol, la cual se encuentra bajo el enlace “Defensor del Contribuyente” o vea la Publicación 4134(SP), Lista de Talleres para Contribuyentes de Bajos Ingresos (o la Publicación 4134, en inglés). H&r block military tax Puede obtener esta publicación llamando al 1-800-829-3676 o en su oficina local del IRS. H&r block military tax Servicios gratuitos para los impuestos. H&r block military tax   Para saber qué servicios están disponibles, obtenga la Publicación 910, IRS Guide to Free Tax Services (Guía de servicios gratuitos relacionados con los impuestos), en inglés. H&r block military tax Contiene una lista de recursos gratuitos relacionados con los impuestos, incluidas las publicaciones, y explica sobre servicios de educación tributaria y programas de ayuda. H&r block military tax Además, cuenta con un índice de más de 100 temas tributarios (TeleTax), o sea, información tributaria grabada que puede escuchar por teléfono. H&r block military tax La mayor parte de la información y los servicios identificados en esta publicación están disponibles a usted libre de cargos. H&r block military tax Si acaso tendría que incurrir en un cargo para obtener algún recurso o servicio, la publicación así lo indicaría. H&r block military tax   Para personas discapacitadas, se pueden solicitar versiones de productos publicados por el IRS en formatos alternativos. H&r block military tax Discos DVD para productos tributarios. H&r block military tax Usted puede solicitar la Publicación 1796, IRS Tax Products DVD (DVD de productos del IRS), en inglés, y obtener: Formularios, instrucciones y publicaciones de impuestos del año en curso. H&r block military tax Formularios, instrucciones y publicaciones de impuestos de años anteriores. H&r block military tax Tax Map (Mapa Tributario): una herramienta de búsqueda electrónica y de ayuda. H&r block military tax Preguntas sobre leyes tributarias hechas con frecuencia. H&r block military tax Tax Topics (Temas Tributarios) del sistema telefónico de respuesta del IRS. H&r block military tax Código de Impuestos Internos — Título 26 del Código de los Estados Unidos. H&r block military tax Enlaces a otros materiales tributarios para búsqueda en la Internet. H&r block military tax Opciones para completar, imprimir y guardar la mayoría de los formularios de impuestos. H&r block military tax Internal Revenue Bulletins (Boletines del IRS). H&r block military tax Apoyo técnico telefónico gratuito y por correo electrónico. H&r block military tax El CD que se expide dos veces al año. H&r block military tax  — La primera entrega se envía a principios de enero. H&r block military tax  — La última entrega se envía a principios de marzo. H&r block military tax Compre el DVD del National Technical Information Service (NTIS, por sus siglas en inglés) en la página web www. H&r block military tax irs. H&r block military tax gov/cdorders por $30 (sin costo de tramitación) o llame gratuitamente al 1-877-233-6767 para comprar el DVD por $30 (más un cargo de tramitación de $6). H&r block military tax This image is too large to be displayed in the current screen. H&r block military tax Please click the link to view the image. 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