File your Taxes for Free!
  • Get your maximum refund*
  • 100% accurate calculations guaranteed*

TurboTax Federal Free Edition - File Taxes Online

Don't let filing your taxes get you down! We'll help make it as easy as possible. With e-file and direct deposit, there's no faster way to get your refund!

Approved TurboTax Affiliate Site. TurboTax and TurboTax Online, among others, are registered trademarks and/or service marks of Intuit Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.


© 2012 - 2018 All rights reserved.

This is an Approved TurboTax Affiliate site. TurboTax and TurboTax Online, among other are registered trademarks and/or service marks of Intuit, Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.
When discussing "Free e-file", note that state e-file is an additional fee. E-file fees do not apply to New York state returns. Prices are subject to change without notice. E-file and get your refund faster
*If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
*Maximum Refund Guarantee - or Your Money Back: If you get a larger refund or smaller tax due from another tax preparation method, we'll refund the applicable TurboTax federal and/or state purchase price paid. TurboTax Federal Free Edition customers are entitled to payment of $14.99 and a refund of your state purchase price paid. Claims must be submitted within sixty (60) days of your TurboTax filing date and no later than 6/15/14. E-file, Audit Defense, Professional Review, Refund Transfer and technical support fees are excluded. This guarantee cannot be combined with the TurboTax Satisfaction (Easy) Guarantee. *We're so confident your return will be done right, we guarantee it. Accurate calculations guaranteed. If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
https://turbotax.intuit.com/corp/guarantees.jsp

Irs Forms 1040 2011

How To Amend Your Income Tax ReturnNeed Amend My 2009 TaxesIncome Tax Return1040ez Instruction BookletHow To Amend My 2010 Tax Return2005 Tax FilingFree Online State Tax FilingFile State Taxes Only Online FreeIrs Form 1040ez 2012Www.irs.gov1040xVita Tax Services1040 FormOnline Ez FormWhere To File A 2011 Tax ReturnTax Software 2011How To Do An Amended Tax ReturnHow Do You File 2011 Taxes In 2013Turbotax 20111040x H&r BlockFile Taxes For FreeIrs Form 1040nrAmend 2011 Federal Tax ReturnFree 1040ez Filing1040nr Tax ReturnH&r Block 1040ezDownload 2010 Tax FormsTax Forms 1040xIncome Tax Form 1040Tax AmmendmentFile Taxes Free State And FederalFree Website For Filing State TaxesFree State And Federal Tax Filing1040 Ez Tax FormsState Income Taxes More:label_state_20income_20taxes More:financialsoft1040 For 20101040ez Forms PrintableFree 1040 Ez FilingIncome Tax Form 1040Amend A Tax ReturnFile 2011 Tax Return Late

Irs Forms 1040 2011

Irs forms 1040 2011 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. Irs forms 1040 2011 S. Irs forms 1040 2011 Taxpayer Identification NumbersUnexpected payment. Irs forms 1040 2011 Depositing Withheld TaxesWhen Deposits Are Required Adjustment for Overwithholding Returns RequiredJoint owners. Irs forms 1040 2011 Electronic reporting. Irs forms 1040 2011 Partnership Withholding on Effectively Connected IncomeWho Must Withhold Foreign Partner Publicly Traded Partnerships U. Irs forms 1040 2011 S. Irs forms 1040 2011 Real Property InterestForeign corporations. Irs forms 1040 2011 Domestic corporations. Irs forms 1040 2011 U. Irs forms 1040 2011 S. Irs forms 1040 2011 real property holding corporations. Irs forms 1040 2011 Partnerships. Irs forms 1040 2011 Trusts and estates. Irs forms 1040 2011 Domestically controlled QIE. Irs forms 1040 2011 Late filing of certifications or notices. Irs forms 1040 2011 Certifications. Irs forms 1040 2011 Liability of agent or qualified substitute. Irs forms 1040 2011 Reporting and Paying the Tax Withholding Certificates Tax Treaty TablesTable 1 Table 2 Table 3 How To Get Tax HelpLow Income Taxpayer Clinics (LITCs). Irs forms 1040 2011 Withholding of Tax In most cases, a foreign person is subject to U. Irs forms 1040 2011 S. Irs forms 1040 2011 tax on its U. Irs forms 1040 2011 S. Irs forms 1040 2011 source income. Irs forms 1040 2011 Most types of U. Irs forms 1040 2011 S. Irs forms 1040 2011 source income received by a foreign person are subject to U. Irs forms 1040 2011 S. Irs forms 1040 2011 tax of 30%. Irs forms 1040 2011 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. Irs forms 1040 2011 The tax is generally withheld (NRA withholding) from the payment made to the foreign person. Irs forms 1040 2011 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. Irs forms 1040 2011 In most cases, NRA withholding describes the withholding regime that requires withholding on a payment of U. Irs forms 1040 2011 S. Irs forms 1040 2011 source income. Irs forms 1040 2011 Payments to foreign persons, including nonresident alien individuals, foreign entities, and governments, may be subject to NRA withholding. Irs forms 1040 2011 NRA withholding does not include withholding under section 1445 of the Code (see U. Irs forms 1040 2011 S. Irs forms 1040 2011 Real Property Interest, later) or under section 1446 of the Code (see Partnership Withholding on Effectively Connected Income , later). Irs forms 1040 2011 A withholding agent (defined next) is the person responsible for withholding on payments made to a foreign person. Irs forms 1040 2011 However, a withholding agent that can reliably associate the payment with documentation (discussed later) from a U. Irs forms 1040 2011 S. Irs forms 1040 2011 person is not required to withhold. Irs forms 1040 2011 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. Irs forms 1040 2011 Withholding Agent You are a withholding agent if you are a U. Irs forms 1040 2011 S. Irs forms 1040 2011 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. Irs forms 1040 2011 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. Irs forms 1040 2011 S. Irs forms 1040 2011 branch of certain foreign banks and insurance companies. Irs forms 1040 2011 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. Irs forms 1040 2011 Although several persons may be withholding agents for a single payment, the full tax is required to be withheld only once. Irs forms 1040 2011 In most cases, the U. Irs forms 1040 2011 S. Irs forms 1040 2011 person who pays an amount subject to NRA withholding is the person responsible for withholding. Irs forms 1040 2011 However, other persons may be required to withhold. Irs forms 1040 2011 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. Irs forms 1040 2011 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. Irs forms 1040 2011 Liability for tax. Irs forms 1040 2011   As a withholding agent, you are personally liable for any tax required to be withheld. Irs forms 1040 2011 This liability is independent of the tax liability of the foreign person to whom the payment is made. Irs forms 1040 2011 If you fail to withhold and the foreign payee fails to satisfy its U. Irs forms 1040 2011 S. Irs forms 1040 2011 tax liability, then both you and the foreign person are liable for tax, as well as interest and any applicable penalties. Irs forms 1040 2011   The applicable tax will be collected only once. Irs forms 1040 2011 If the foreign person satisfies its U. Irs forms 1040 2011 S. Irs forms 1040 2011 tax liability, you are not liable for the tax but remain liable for any interest and penalties for failure to withhold. Irs forms 1040 2011 Determination of amount to withhold. Irs forms 1040 2011   You must withhold on the gross amount subject to NRA withholding. Irs forms 1040 2011 You cannot reduce the gross amount by any deductions. Irs forms 1040 2011 However, see Scholarships and Fellowship Grants and Pay for Personal Services Performed , later, for when a deduction for a personal exemption may be allowed. Irs forms 1040 2011   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. Irs forms 1040 2011 In no case, however, should you withhold more than 30% of the total amount paid. Irs forms 1040 2011 Or, you may make a reasonable estimate of the amount from U. Irs forms 1040 2011 S. Irs forms 1040 2011 sources and put a corresponding part of the amount due in escrow until the amount from U. Irs forms 1040 2011 S. Irs forms 1040 2011 sources can be determined, at which time withholding becomes due. Irs forms 1040 2011 When to withhold. Irs forms 1040 2011   Withholding is required at the time you make a payment of an amount subject to withholding. Irs forms 1040 2011 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. Irs forms 1040 2011 A payment is considered made to a person if it is paid for that person's benefit. Irs forms 1040 2011 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. Irs forms 1040 2011 A payment also is considered made to a person if it is made to that person's agent. Irs forms 1040 2011   A U. Irs forms 1040 2011 S. Irs forms 1040 2011 partnership should withhold when any distributions that include amounts subject to withholding are made. Irs forms 1040 2011 However, if a foreign partner's distributive share of income subject to withholding is not actually distributed, the U. Irs forms 1040 2011 S. Irs forms 1040 2011 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. Irs forms 1040 2011 If the distributable amount consists of effectively connected income, see Partnership Withholding on Effectively Connected Income , later. Irs forms 1040 2011 A U. Irs forms 1040 2011 S. Irs forms 1040 2011 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. Irs forms 1040 2011 To the extent a U. Irs forms 1040 2011 S. Irs forms 1040 2011 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. Irs forms 1040 2011 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. Irs forms 1040 2011 (See Returns Required , later. Irs forms 1040 2011 ) 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. Irs forms 1040 2011 Form 1099 reporting and backup withholding. Irs forms 1040 2011    You also may be responsible as a payer for reporting on Form 1099 payments made to a U. Irs forms 1040 2011 S. Irs forms 1040 2011 person. Irs forms 1040 2011 You must withhold 28% (backup withholding rate) from a reportable payment made to a U. Irs forms 1040 2011 S. Irs forms 1040 2011 person that is subject to Form 1099 reporting if any of the following apply. Irs forms 1040 2011 The U. Irs forms 1040 2011 S. Irs forms 1040 2011 person has not provided its taxpayer identification number (TIN) in the manner required. Irs forms 1040 2011 The IRS notifies you that the TIN furnished by the payee is incorrect. Irs forms 1040 2011 There has been a notified payee underreporting. Irs forms 1040 2011 There has been a payee certification failure. Irs forms 1040 2011 In most cases, a TIN must be provided by a U. Irs forms 1040 2011 S. Irs forms 1040 2011 non-exempt recipient on Form W-9, Request for Taxpayer Identification Number and Certification. Irs forms 1040 2011 A payer files a tax return on Form 945, Annual Return of Withheld Federal Income Tax, for backup withholding. Irs forms 1040 2011 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. Irs forms 1040 2011 S. Irs forms 1040 2011 person. Irs forms 1040 2011 For example, you are required to report income paid to a foreign intermediary or flow-through entity that collects for a U. Irs forms 1040 2011 S. Irs forms 1040 2011 person subject to Form 1099 reporting. Irs forms 1040 2011 See Identifying the Payee , later, for more information. Irs forms 1040 2011 Also see Section S. Irs forms 1040 2011 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. Irs forms 1040 2011 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. Irs forms 1040 2011 Wages paid to employees. Irs forms 1040 2011   If you are the employer of a nonresident alien, you generally must withhold taxes at graduated rates. Irs forms 1040 2011 See Pay for Personal Services Performed , later. Irs forms 1040 2011 Effectively connected income by partnerships. Irs forms 1040 2011   A withholding agent that is a partnership (whether U. Irs forms 1040 2011 S. Irs forms 1040 2011 or foreign) is also responsible for withholding on its income effectively connected with a U. Irs forms 1040 2011 S. Irs forms 1040 2011 trade or business that is allocable to foreign partners. Irs forms 1040 2011 See Partnership Withholding on Effectively Connected Income , later, for more information. Irs forms 1040 2011 U. Irs forms 1040 2011 S. Irs forms 1040 2011 real property interest. Irs forms 1040 2011   A withholding agent also may be responsible for withholding if a foreign person transfers a U. Irs forms 1040 2011 S. Irs forms 1040 2011 real property interest to the agent, or if it is a corporation, partnership, trust, or estate that distributes a U. Irs forms 1040 2011 S. Irs forms 1040 2011 real property interest to a shareholder, partner, or beneficiary that is a foreign person. Irs forms 1040 2011 See U. Irs forms 1040 2011 S. Irs forms 1040 2011 Real Property Interest , later. Irs forms 1040 2011 Persons Subject to NRA Withholding NRA withholding applies only to payments made to a payee that is a foreign person. Irs forms 1040 2011 It does not apply to payments made to U. Irs forms 1040 2011 S. Irs forms 1040 2011 persons. Irs forms 1040 2011 Usually, you determine the payee's status as a U. Irs forms 1040 2011 S. Irs forms 1040 2011 or foreign person based on the documentation that person provides. Irs forms 1040 2011 See Documentation , later. Irs forms 1040 2011 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. Irs forms 1040 2011 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. Irs forms 1040 2011 However, there are situations in which the payee is a person other than the one to whom you actually make a payment. Irs forms 1040 2011 U. Irs forms 1040 2011 S. Irs forms 1040 2011 agent of foreign person. Irs forms 1040 2011   If you make a payment to a U. Irs forms 1040 2011 S. Irs forms 1040 2011 person and you have actual knowledge that the U. Irs forms 1040 2011 S. Irs forms 1040 2011 person is receiving the payment as an agent of a foreign person, you must treat the payment as made to the foreign person. Irs forms 1040 2011 However, if the U. Irs forms 1040 2011 S. Irs forms 1040 2011 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. Irs forms 1040 2011   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. Irs forms 1040 2011 S. Irs forms 1040 2011 person and not as a payment to a foreign person. Irs forms 1040 2011 You may be required to report the payment on Form 1099 and, if applicable, backup withhold. Irs forms 1040 2011 Disregarded entities. Irs forms 1040 2011   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. Irs forms 1040 2011 The payee of a payment made to a disregarded entity is the owner of the entity. Irs forms 1040 2011   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. Irs forms 1040 2011   If the owner is a U. Irs forms 1040 2011 S. Irs forms 1040 2011 person, you do not apply NRA withholding. Irs forms 1040 2011 However, you may be required to report the payment on Form 1099 and, if applicable, backup withhold. Irs forms 1040 2011 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. Irs forms 1040 2011 Flow-Through Entities The payees of payments (other than income effectively connected with a U. Irs forms 1040 2011 S. Irs forms 1040 2011 trade or business) made to a foreign flow-through entity are the owners or beneficiaries of the flow-through entity. Irs forms 1040 2011 This rule applies for purposes of NRA withholding and for Form 1099 reporting and backup withholding. Irs forms 1040 2011 Income that is, or is deemed to be, effectively connected with the conduct of a U. Irs forms 1040 2011 S. Irs forms 1040 2011 trade or business of a flow-through entity is treated as paid to the entity. Irs forms 1040 2011 All of the following are flow-through entities. Irs forms 1040 2011 A foreign partnership (other than a withholding foreign partnership). Irs forms 1040 2011 A foreign simple or foreign grantor trust (other than a withholding foreign trust). Irs forms 1040 2011 A fiscally transparent entity receiving income for which treaty benefits are claimed. Irs forms 1040 2011 See Fiscally transparent entity , later. Irs forms 1040 2011 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. Irs forms 1040 2011 You also may be required to treat the entity as a flow-through entity under the presumption rules, discussed later. Irs forms 1040 2011 You must determine whether the owners or beneficiaries of a flow-through entity are U. Irs forms 1040 2011 S. Irs forms 1040 2011 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. Irs forms 1040 2011 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. Irs forms 1040 2011 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. Irs forms 1040 2011 See Documentation and Presumption Rules , later. Irs forms 1040 2011 Withholding foreign partnerships and withholding foreign trusts are not flow-through entities. Irs forms 1040 2011 Foreign partnerships. Irs forms 1040 2011    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. Irs forms 1040 2011 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. Irs forms 1040 2011 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. Irs forms 1040 2011 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. Irs forms 1040 2011 Example 1. Irs forms 1040 2011 A nonwithholding foreign partnership has three partners: a nonresident alien individual; a foreign corporation; and a U. Irs forms 1040 2011 S. Irs forms 1040 2011 citizen. Irs forms 1040 2011 You make a payment of U. Irs forms 1040 2011 S. Irs forms 1040 2011 source interest to the partnership. Irs forms 1040 2011 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. Irs forms 1040 2011 S. Irs forms 1040 2011 citizen. Irs forms 1040 2011 The partnership also gives you a complete withholding statement that enables you to associate a part of the interest payment to each partner. Irs forms 1040 2011 You must treat all three partners as the payees of the interest payment as if the payment were made directly to them. Irs forms 1040 2011 Report the payment to the nonresident alien and the foreign corporation on Forms 1042-S. Irs forms 1040 2011 Report the payment to the U. Irs forms 1040 2011 S. Irs forms 1040 2011 citizen on Form 1099-INT. Irs forms 1040 2011 Example 2. Irs forms 1040 2011 A nonwithholding foreign partnership has two partners: a foreign corporation and a nonwithholding foreign partnership. Irs forms 1040 2011 The second partnership has two partners, both nonresident alien individuals. Irs forms 1040 2011 You make a payment of U. Irs forms 1040 2011 S. Irs forms 1040 2011 source interest to the first partnership. Irs forms 1040 2011 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. Irs forms 1040 2011 In addition, Forms W-8BEN from the partners are associated with the Form W-8IMY from the second partnership. Irs forms 1040 2011 The Forms W-8IMY from the partnerships have complete withholding statements associated with them. Irs forms 1040 2011 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. Irs forms 1040 2011 Example 3. Irs forms 1040 2011 You make a payment of U. Irs forms 1040 2011 S. Irs forms 1040 2011 source dividends to a withholding foreign partnership. Irs forms 1040 2011 The partnership has two partners, both foreign corporations. Irs forms 1040 2011 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. Irs forms 1040 2011 You must treat the partnership as the payee of the dividends. Irs forms 1040 2011 Foreign simple and grantor trust. Irs forms 1040 2011   A trust is foreign unless it meets both of the following tests. Irs forms 1040 2011 A court within the United States is able to exercise primary supervision over the administration of the trust. Irs forms 1040 2011 One or more U. Irs forms 1040 2011 S. Irs forms 1040 2011 persons have the authority to control all substantial decisions of the trust. Irs forms 1040 2011   In most cases, a foreign simple trust is a foreign trust that is required to distribute all of its income annually. Irs forms 1040 2011 A foreign grantor trust is a foreign trust that is treated as a grantor trust under sections 671 through 679 of the Code. Irs forms 1040 2011   The payees of a payment made to a foreign simple trust are the beneficiaries of the trust. Irs forms 1040 2011 The payees of a payment made to a foreign grantor trust are the owners of the trust. Irs forms 1040 2011 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. Irs forms 1040 2011 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. Irs forms 1040 2011 Example. Irs forms 1040 2011 A foreign simple trust has three beneficiaries: two nonresident alien individuals and a U. Irs forms 1040 2011 S. Irs forms 1040 2011 citizen. Irs forms 1040 2011 You make a payment of interest to the foreign trust. Irs forms 1040 2011 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. Irs forms 1040 2011 S. Irs forms 1040 2011 citizen. Irs forms 1040 2011 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. Irs forms 1040 2011 You must treat all three beneficiaries as the payees of the interest payment as if the payment were made directly to them. Irs forms 1040 2011 Report the payment to the nonresident aliens on Forms 1042-S. Irs forms 1040 2011 Report the payment to the U. Irs forms 1040 2011 S. Irs forms 1040 2011 citizen on Form 1099-INT. Irs forms 1040 2011 Fiscally transparent entity. Irs forms 1040 2011   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. Irs forms 1040 2011 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. Irs forms 1040 2011 ). Irs forms 1040 2011 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. Irs forms 1040 2011 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. Irs forms 1040 2011 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. Irs forms 1040 2011   The payees of a payment made to a fiscally transparent entity are the interest holders of the entity. Irs forms 1040 2011 Example. Irs forms 1040 2011 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. Irs forms 1040 2011 A has two interest holders, B and C. Irs forms 1040 2011 B is a corporation organized under the laws of country Y. Irs forms 1040 2011 C is a corporation organized under the laws of country Z. Irs forms 1040 2011 Both countries Y and Z have an income tax treaty in force with the United States. Irs forms 1040 2011 A receives royalty income from U. Irs forms 1040 2011 S. Irs forms 1040 2011 sources that is not effectively connected with the conduct of a trade or business in the United States. Irs forms 1040 2011 For U. Irs forms 1040 2011 S. Irs forms 1040 2011 income tax purposes, A is treated as a partnership. Irs forms 1040 2011 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. Irs forms 1040 2011 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. Irs forms 1040 2011 Accordingly, A is fiscally transparent in its jurisdiction, country X. Irs forms 1040 2011 B and C are not fiscally transparent under the laws of their respective countries of incorporation. Irs forms 1040 2011 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. Irs forms 1040 2011 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. Irs forms 1040 2011 S. Irs forms 1040 2011 source royalty income for purposes of the U. Irs forms 1040 2011 S. Irs forms 1040 2011 -Y income tax treaty. Irs forms 1040 2011 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. Irs forms 1040 2011 Therefore, A is not treated as fiscally transparent under the laws of country Z. Irs forms 1040 2011 Accordingly, C is not treated as deriving its share of the U. Irs forms 1040 2011 S. Irs forms 1040 2011 source royalty income for purposes of the U. Irs forms 1040 2011 S. Irs forms 1040 2011 -Z income tax treaty. Irs forms 1040 2011 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. Irs forms 1040 2011 This rule applies for purposes of NRA withholding and for Form 1099 reporting and backup withholding. Irs forms 1040 2011 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. Irs forms 1040 2011 An intermediary is a custodian, broker, nominee, or any other person that acts as an agent for another person. Irs forms 1040 2011 A foreign intermediary is either a qualified intermediary or a nonqualified intermediary. Irs forms 1040 2011 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. Irs forms 1040 2011 You must determine whether the customers or account holders of a foreign intermediary are U. Irs forms 1040 2011 S. Irs forms 1040 2011 or foreign persons and, if the account holder or customer is foreign, whether a reduced rate of NRA withholding applies. Irs forms 1040 2011 You make these determinations based on the foreign intermediary's Form W-8IMY and associated information and documentation. Irs forms 1040 2011 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. Irs forms 1040 2011 See Documentation and Presumption Rules , later. Irs forms 1040 2011 Nonqualified intermediary. Irs forms 1040 2011   A nonqualified intermediary (NQI) is any intermediary that is a foreign person and that is not a qualified intermediary. Irs forms 1040 2011 The payees of a payment made to an NQI are the customers or account holders on whose behalf the NQI is acting. Irs forms 1040 2011 Example. Irs forms 1040 2011 You make a payment of interest to a foreign bank that is a nonqualified intermediary. Irs forms 1040 2011 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. Irs forms 1040 2011 S. Irs forms 1040 2011 person for whom the bank is collecting the payments. Irs forms 1040 2011 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. Irs forms 1040 2011 The account holders are the payees of the interest payment. Irs forms 1040 2011 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. Irs forms 1040 2011 S. Irs forms 1040 2011 person on Form 1099-INT. Irs forms 1040 2011 Qualified intermediary. Irs forms 1040 2011   A qualified intermediary (QI) is any foreign intermediary (or foreign branch of a U. Irs forms 1040 2011 S. Irs forms 1040 2011 intermediary) that has entered into a qualified intermediary withholding agreement (discussed later) with the IRS. Irs forms 1040 2011 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. Irs forms 1040 2011 In this situation, the QI is required to withhold the tax. Irs forms 1040 2011 You can determine whether a QI has assumed responsibility from the Form W-8IMY provided by the QI. Irs forms 1040 2011   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. Irs forms 1040 2011 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. Irs forms 1040 2011 S. Irs forms 1040 2011 person. Irs forms 1040 2011 Branches of financial institutions. Irs forms 1040 2011   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. Irs forms 1040 2011 The countries with approved KYC rules are listed on IRS. Irs forms 1040 2011 gov. Irs forms 1040 2011 QI withholding agreement. Irs forms 1040 2011   Foreign financial institutions and foreign branches of U. Irs forms 1040 2011 S. Irs forms 1040 2011 financial institutions can enter into an agreement with the IRS to be a qualified intermediary. Irs forms 1040 2011   A QI is entitled to certain simplified withholding and reporting rules. Irs forms 1040 2011 In general, there are three major areas whereby intermediaries with QI status are afforded such simplified treatment. Irs forms 1040 2011   To apply for QI status, complete Form 14345, Qualified Intermediary Application, and Form SS-4, Application for Employer Identification Number. Irs forms 1040 2011 These forms, and the procedures required to obtain a QI withholding agreement are available at www. Irs forms 1040 2011 irs. Irs forms 1040 2011 gov/Businesses/Corporations/Qualified-Intermediaries-(QI). Irs forms 1040 2011 Documentation. Irs forms 1040 2011   A QI is not required to forward documentation obtained from foreign account holders to the U. Irs forms 1040 2011 S. Irs forms 1040 2011 withholding agent from whom the QI receives a payment of U. Irs forms 1040 2011 S. Irs forms 1040 2011 source income. Irs forms 1040 2011 The QI maintains such documentation at its location and provides the U. Irs forms 1040 2011 S. Irs forms 1040 2011 withholding agent with withholding rate pools. Irs forms 1040 2011 A withholding rate pool is a payment of a single type of income that is subject to a single rate of withholding. Irs forms 1040 2011   A QI is required to provide the U. Irs forms 1040 2011 S. Irs forms 1040 2011 withholding agent with information regarding U. Irs forms 1040 2011 S. Irs forms 1040 2011 persons subject to Form 1099 information reporting unless the QI assumes the primary obligation to do Form 1099 reporting and backup withholding. Irs forms 1040 2011   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. Irs forms 1040 2011 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. Irs forms 1040 2011 Form 1042-S reporting. Irs forms 1040 2011   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. Irs forms 1040 2011 Pooled basis reporting is not available for payments to certain account holders, such as a nonqualified intermediary or a flow-through entity (discussed earlier). Irs forms 1040 2011 Collective refund procedures. Irs forms 1040 2011   A QI may seek a refund on behalf of its direct account holders. Irs forms 1040 2011 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. Irs forms 1040 2011 U. Irs forms 1040 2011 S. Irs forms 1040 2011 branches of foreign banks and foreign insurance companies. Irs forms 1040 2011   Special rules apply to a U. Irs forms 1040 2011 S. Irs forms 1040 2011 branch of a foreign bank subject to Federal Reserve Board supervision or a foreign insurance company subject to state regulatory supervision. Irs forms 1040 2011 If you agree to treat the branch as a U. Irs forms 1040 2011 S. Irs forms 1040 2011 person, you may treat the branch as a U. Irs forms 1040 2011 S. Irs forms 1040 2011 payee for a payment subject to NRA withholding provided you receive a Form W-8IMY from the U. Irs forms 1040 2011 S. Irs forms 1040 2011 branch on which the agreement is evidenced. Irs forms 1040 2011 If you treat the branch as a U. Irs forms 1040 2011 S. Irs forms 1040 2011 payee, you are not required to withhold. Irs forms 1040 2011 Even though you agree to treat the branch as a U. Irs forms 1040 2011 S. Irs forms 1040 2011 person, you must report the payment on Form 1042-S. Irs forms 1040 2011   A financial institution organized in a U. Irs forms 1040 2011 S. Irs forms 1040 2011 possession is treated as a U. Irs forms 1040 2011 S. Irs forms 1040 2011 branch. Irs forms 1040 2011 The special rules discussed in this section apply to a possessions financial institution. Irs forms 1040 2011   If you are paying a U. Irs forms 1040 2011 S. Irs forms 1040 2011 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. Irs forms 1040 2011 S. Irs forms 1040 2011 person for amounts subject to NRA withholding. Irs forms 1040 2011 Consequently, amounts not subject to NRA withholding that are paid to a U. Irs forms 1040 2011 S. Irs forms 1040 2011 branch are not subject to Form 1099 reporting or backup withholding. Irs forms 1040 2011   Alternatively, a U. Irs forms 1040 2011 S. Irs forms 1040 2011 branch may provide you with a Form W-8IMY with which it associates the documentation of the persons on whose behalf it acts. Irs forms 1040 2011 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. Irs forms 1040 2011 See Nonqualified Intermediaries under  Documentation, later. Irs forms 1040 2011   If the U. Irs forms 1040 2011 S. Irs forms 1040 2011 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. Irs forms 1040 2011 Withholding foreign partnership and foreign trust. Irs forms 1040 2011   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. Irs forms 1040 2011 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. Irs forms 1040 2011   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. Irs forms 1040 2011 A WP or WT acting in that capacity must assume NRA withholding responsibility for these amounts. Irs forms 1040 2011 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. Irs forms 1040 2011 WP and WT withholding agreements. Irs forms 1040 2011   The WP and WT withholding agreements and the application procedures for the agreements are in Revenue Procedure 2003-64. Irs forms 1040 2011 Also see the following items. Irs forms 1040 2011 Revenue Procedure 2004-21. Irs forms 1040 2011 Revenue Procedure 2005-77. Irs forms 1040 2011 Employer identification number (EIN). Irs forms 1040 2011   A completed Form SS-4 must be submitted with the application for being a WP or WT. Irs forms 1040 2011 The WP or WT will be assigned a WP-EIN or WT-EIN to be used only when acting in that capacity. Irs forms 1040 2011 Documentation. Irs forms 1040 2011   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. Irs forms 1040 2011 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. Irs forms 1040 2011 The Form W-8IMY must contain the WP-EIN or WT-EIN. Irs forms 1040 2011 Foreign Persons A payee is subject to NRA withholding only if it is a foreign person. Irs forms 1040 2011 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. Irs forms 1040 2011 S. Irs forms 1040 2011 person. Irs forms 1040 2011 It also includes a foreign branch of a U. Irs forms 1040 2011 S. Irs forms 1040 2011 financial institution if the foreign branch is a qualified intermediary. Irs forms 1040 2011 In most cases, the U. Irs forms 1040 2011 S. Irs forms 1040 2011 branch of a foreign corporation or partnership is treated as a foreign person. Irs forms 1040 2011 Nonresident alien. Irs forms 1040 2011   A nonresident alien is an individual who is not a U. Irs forms 1040 2011 S. Irs forms 1040 2011 citizen or a resident alien. Irs forms 1040 2011 A resident of a foreign country under the residence article of an income tax treaty is a nonresident alien individual for purposes of withholding. Irs forms 1040 2011 Married to U. Irs forms 1040 2011 S. Irs forms 1040 2011 citizen or resident alien. Irs forms 1040 2011   Nonresident alien individuals married to U. Irs forms 1040 2011 S. Irs forms 1040 2011 citizens or resident aliens may choose to be treated as resident aliens for certain income tax purposes. Irs forms 1040 2011 However, these individuals are still subject to the NRA withholding rules that apply to nonresident aliens for all income except wages. Irs forms 1040 2011 Wages paid to these individuals are subject to graduated withholding. Irs forms 1040 2011 See Wages Paid to Employees—Graduated Withholding . Irs forms 1040 2011 Resident alien. Irs forms 1040 2011   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. Irs forms 1040 2011 Green card test. Irs forms 1040 2011 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. Irs forms 1040 2011 This is known as the green card test because these aliens hold immigrant visas (also known as green cards). Irs forms 1040 2011 Substantial presence test. Irs forms 1040 2011 An alien is considered a resident alien if the individual meets the substantial presence test for the calendar year. Irs forms 1040 2011 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. Irs forms 1040 2011   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. Irs forms 1040 2011 This exception is for a limited period of time. Irs forms 1040 2011   For more information on resident and nonresident status, the tests for residence, and the exceptions to them, see Publication 519. Irs forms 1040 2011 Note. Irs forms 1040 2011   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. Irs forms 1040 2011 For more information on making adjustments, see chapter 13 of Publication 15 (Circular E). Irs forms 1040 2011 Resident of a U. Irs forms 1040 2011 S. Irs forms 1040 2011 possession. Irs forms 1040 2011   A bona fide resident of Puerto Rico, the U. Irs forms 1040 2011 S. Irs forms 1040 2011 Virgin Islands, Guam, the Commonwealth of the Northern Mariana Islands (CNMI), or American Samoa who is not a U. Irs forms 1040 2011 S. Irs forms 1040 2011 citizen or a U. Irs forms 1040 2011 S. Irs forms 1040 2011 national is treated as a nonresident alien for the withholding rules explained here. Irs forms 1040 2011 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. Irs forms 1040 2011   For more information, see Publication 570, Tax Guide for Individuals With Income From U. Irs forms 1040 2011 S. Irs forms 1040 2011 Possessions. Irs forms 1040 2011 Foreign corporations. Irs forms 1040 2011   A foreign corporation is one that does not fit the definition of a domestic corporation. Irs forms 1040 2011 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. Irs forms 1040 2011 Guam or Northern Mariana Islands corporations. Irs forms 1040 2011   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). Irs forms 1040 2011 Note. Irs forms 1040 2011   The provisions discussed below under U. Irs forms 1040 2011 S. Irs forms 1040 2011 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. Irs forms 1040 2011 U. Irs forms 1040 2011 S. Irs forms 1040 2011 Virgin Islands and American Samoa corporations. Irs forms 1040 2011   A corporation created or organized in, or under the laws of, the U. Irs forms 1040 2011 S. Irs forms 1040 2011 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. Irs forms 1040 2011 S. Irs forms 1040 2011 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. Irs forms 1040 2011 S. Irs forms 1040 2011 Virgin Islands, American Samoa, Guam, the CNMI, or the United States. Irs forms 1040 2011 Foreign private foundations. Irs forms 1040 2011   A private foundation that was created or organized under the laws of a foreign country is a foreign private foundation. Irs forms 1040 2011 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. Irs forms 1040 2011 Other foreign organizations, associations, and charitable institutions. Irs forms 1040 2011   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. Irs forms 1040 2011 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. Irs forms 1040 2011   Payments to these organizations, however, must be reported on Form 1042-S, even though no tax is withheld. Irs forms 1040 2011   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. Irs forms 1040 2011 U. Irs forms 1040 2011 S. Irs forms 1040 2011 branches of foreign persons. Irs forms 1040 2011   In most cases, a payment to a U. Irs forms 1040 2011 S. Irs forms 1040 2011 branch of a foreign person is a payment made to the foreign person. Irs forms 1040 2011 However, you may treat payments to U. Irs forms 1040 2011 S. Irs forms 1040 2011 branches of foreign banks and foreign insurance companies (discussed earlier) that are subject to U. Irs forms 1040 2011 S. Irs forms 1040 2011 regulatory supervision as payments made to a U. Irs forms 1040 2011 S. Irs forms 1040 2011 person, if you and the U. Irs forms 1040 2011 S. Irs forms 1040 2011 branch have agreed to do so, and if their agreement is evidenced by a withholding certificate, Form W-8IMY. Irs forms 1040 2011 For this purpose, a financial institution organized under the laws of a U. Irs forms 1040 2011 S. Irs forms 1040 2011 possession is treated as a U. Irs forms 1040 2011 S. Irs forms 1040 2011 branch. Irs forms 1040 2011 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. Irs forms 1040 2011 The payee is a U. Irs forms 1040 2011 S. Irs forms 1040 2011 person. Irs forms 1040 2011 The payee is a foreign person that is the beneficial owner of the income and is entitled to a reduced rate of withholding. Irs forms 1040 2011 In most cases, you must get the documentation before you make the payment. Irs forms 1040 2011 The documentation is not valid if you know, or have reason to know, that it is unreliable or incorrect. Irs forms 1040 2011 See Standards of Knowledge , later. Irs forms 1040 2011 If you cannot reliably associate a payment with valid documentation, you must use the presumption rules discussed later. Irs forms 1040 2011 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. Irs forms 1040 2011 The specific types of documentation are discussed in this section. Irs forms 1040 2011 However, see Withholding on Specific Income , later, as well as the instructions to the particular forms. Irs forms 1040 2011 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. Irs forms 1040 2011 Section 1446 withholding. Irs forms 1040 2011   Under section 1446 of the Code, a partnership must withhold tax on its effectively connected income allocable to a foreign partner. Irs forms 1040 2011 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. Irs forms 1040 2011 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. Irs forms 1040 2011 Joint owners. Irs forms 1040 2011    If you make a payment to joint owners, you need to get documentation from each owner. Irs forms 1040 2011 Form W-9. Irs forms 1040 2011   In most cases, you can treat the payee as a U. Irs forms 1040 2011 S. Irs forms 1040 2011 person if the payee gives you a Form W-9. Irs forms 1040 2011 The Form W-9 can be used only by a U. Irs forms 1040 2011 S. Irs forms 1040 2011 person and must contain the payee's taxpayer identification number (TIN). Irs forms 1040 2011 If there is more than one owner, you may treat the total amount as paid to a U. Irs forms 1040 2011 S. Irs forms 1040 2011 person if any one of the owners gives you a Form W-9. Irs forms 1040 2011 See U. Irs forms 1040 2011 S. Irs forms 1040 2011 Taxpayer Identification Numbers , later. Irs forms 1040 2011 U. Irs forms 1040 2011 S. Irs forms 1040 2011 persons are not subject to NRA withholding, but may be subject to Form 1099 reporting and backup withholding. Irs forms 1040 2011 Form W-8. Irs forms 1040 2011   In most cases, a foreign payee of the income should give you a form in the Form W-8 series. Irs forms 1040 2011 Until further notice, you can rely upon Forms W-8 that contain a P. Irs forms 1040 2011 O. Irs forms 1040 2011 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. Irs forms 1040 2011 S. Irs forms 1040 2011 person and that a street address is available. Irs forms 1040 2011 You may rely on Forms W-8 for which there is a U. Irs forms 1040 2011 S. Irs forms 1040 2011 mailing address provided you received the form prior to December 31, 2001. Irs forms 1040 2011   If certain requirements are met, the foreign person can give you documentary evidence, rather than a Form W-8. Irs forms 1040 2011 You can rely on documentary evidence in lieu of a Form W-8 for a payment made in a U. Irs forms 1040 2011 S. Irs forms 1040 2011 possession. Irs forms 1040 2011 Other documentation. Irs forms 1040 2011   Other documentation may be required to claim an exemption from, or a reduced rate of, withholding on pay for personal services. Irs forms 1040 2011 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. Irs forms 1040 2011 These forms are discussed in Pay for Personal Services Performed under Withholding on Specific Income. Irs forms 1040 2011 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. Irs forms 1040 2011 Form W-8BEN, Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding. Irs forms 1040 2011   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. Irs forms 1040 2011   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. Irs forms 1040 2011 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. Irs forms 1040 2011 Claiming treaty benefits. Irs forms 1040 2011   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. Irs forms 1040 2011 S. Irs forms 1040 2011 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. Irs forms 1040 2011   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. Irs forms 1040 2011   An entity derives income for which it is claiming treaty benefits only if the entity is not treated as fiscally transparent for that income. Irs forms 1040 2011 See Fiscally transparent entity discussed earlier under Flow-Through Entities. Irs forms 1040 2011   Limitations on benefits provisions generally prohibit third country residents from obtaining treaty benefits. Irs forms 1040 2011 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. Irs forms 1040 2011   The exemptions from, or reduced rates of, U. Irs forms 1040 2011 S. Irs forms 1040 2011 tax vary under each treaty. Irs forms 1040 2011 You must check the provisions of the tax treaty that apply. Irs forms 1040 2011 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. Irs forms 1040 2011   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. Irs forms 1040 2011 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. Irs forms 1040 2011 Exceptions to TIN requirement. Irs forms 1040 2011   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. Irs forms 1040 2011 Income from marketable securities (discussed next). Irs forms 1040 2011 Unexpected payments to an individual (discussed under U. Irs forms 1040 2011 S. Irs forms 1040 2011 Taxpayer Identification Numbers ). Irs forms 1040 2011 Marketable securities. Irs forms 1040 2011   A Form W-8BEN provided to claim treaty benefits does not need a U. Irs forms 1040 2011 S. Irs forms 1040 2011 TIN if the foreign beneficial owner is claiming the benefits on income from marketable securities. Irs forms 1040 2011 For this purpose, income from a marketable security consists of the following items. Irs forms 1040 2011 Dividends and interest from stocks and debt obligations that are actively traded. Irs forms 1040 2011 Dividends from any redeemable security issued by an investment company registered under the Investment Company Act of 1940 (mutual fund). Irs forms 1040 2011 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. Irs forms 1040 2011 Income related to loans of any of the above securities. Irs forms 1040 2011 Offshore accounts. Irs forms 1040 2011   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. Irs forms 1040 2011   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. Irs forms 1040 2011 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. Irs forms 1040 2011 An offshore account is an account maintained at an office or branch of a U. Irs forms 1040 2011 S. Irs forms 1040 2011 or foreign bank or other financial institution at any location outside the United States. Irs forms 1040 2011   You may rely on documentary evidence given to you by a nonqualified intermediary or a flow-through entity with its Form W-8IMY. Irs forms 1040 2011 This rule applies even though you make the payment to a nonqualified intermediary or flow-through entity in the United States. Irs forms 1040 2011 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. Irs forms 1040 2011 Documentary evidence. Irs forms 1040 2011   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. Irs forms 1040 2011 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. Irs forms 1040 2011 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. Irs forms 1040 2011 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. Irs forms 1040 2011 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. Irs forms 1040 2011 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. Irs forms 1040 2011   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. Irs forms 1040 2011 (See Effectively Connected Income , later. Irs forms 1040 2011 )   Effectively connected income for which a valid Form W-8ECI has been provided is generally not subject to NRA withholding. Irs forms 1040 2011   If a partner submits this form to a partnership, the income claimed to be effectively connected with the conduct of a U. Irs forms 1040 2011 S. Irs forms 1040 2011 trade or business is subject to withholding under section 1446. Irs forms 1040 2011 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. Irs forms 1040 2011    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. Irs forms 1040 2011 Form W-8EXP, Certificate of Foreign Government or Other Foreign Organization for United States Tax Withholding. Irs forms 1040 2011   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. Irs forms 1040 2011 S. Irs forms 1040 2011 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. Irs forms 1040 2011   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. Irs forms 1040 2011   See Foreign Governments and Certain Other Foreign Organizations , later. Irs forms 1040 2011 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. Irs forms 1040 2011 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. Irs forms 1040 2011 The additional information required depends on the type of intermediary or flow-through entity and the extent of the withholding responsibilities it assumes. Irs forms 1040 2011 Form W-8IMY, Certificate of Foreign Intermediary, Foreign Flow-Through Entity, or Certain U. Irs forms 1040 2011 S. Irs forms 1040 2011 Branches for United States Tax Withholding. Irs forms 1040 2011   This form is used by foreign intermediaries and foreign flow-through entities, as well as certain U. Irs forms 1040 2011 S. Irs forms 1040 2011 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. Irs forms 1040 2011 S. Irs forms 1040 2011 branch of a foreign bank or insurance company and either is agreeing to be treated as a U. Irs forms 1040 2011 S. Irs forms 1040 2011 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. Irs forms 1040 2011 For information on qualifying as an upper-tier foreign partnership, see Regulations section 1. Irs forms 1040 2011 1446-5. Irs forms 1040 2011 Qualified Intermediaries In most cases, a QI is any foreign intermediary that has entered into a QI withholding agreement (discussed earlier) with the IRS. Irs forms 1040 2011 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. Irs forms 1040 2011 The intermediary can claim that it is a QI until the IRS revokes its QI-EIN. Irs forms 1040 2011 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. Irs forms 1040 2011 Responsibilities. Irs forms 1040 2011   Payments made to a QI that does not assume NRA withholding responsibility are treated as paid to its account holders and customers. Irs forms 1040 2011 However, a QI is not required to provide you with documentation it obtains from its foreign account holders and customers. Irs forms 1040 2011 Instead, it provides you with a withholding statement that contains withholding rate pool information. Irs forms 1040 2011 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. Irs forms 1040 2011 A qualified intermediary is required to provide you with information regarding U. Irs forms 1040 2011 S. Irs forms 1040 2011 persons subject to Form 1099 reporting and to provide you withholding rate pool information separately for each such U. Irs forms 1040 2011 S. Irs forms 1040 2011 person unless it has assumed Form 1099 reporting and backup withholding responsibility. Irs forms 1040 2011 For the alternative procedure for providing rate pool information for U. Irs forms 1040 2011 S. Irs forms 1040 2011 non-exempt persons, see the Form W-8IMY instructions. Irs forms 1040 2011   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. Irs forms 1040 2011   The extent to which you must have withholding rate pool information depends on the withholding and reporting obligations assumed by the QI. Irs forms 1040 2011 Primary responsibility not assumed. Irs forms 1040 2011   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. Irs forms 1040 2011 Unless the alternative procedure applies, the qualified intermediary must provide you with a separate withholding rate pool for each U. Irs forms 1040 2011 S. Irs forms 1040 2011 person subject to Form 1099 reporting and/or backup withholding. Irs forms 1040 2011 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. Irs forms 1040 2011 Primary NRA withholding responsibility assumed. Irs forms 1040 2011   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. Irs forms 1040 2011 S. Irs forms 1040 2011 person, unless the alternative procedure applies, subject to Form 1099 reporting and/or backup withholding. Irs forms 1040 2011 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. Irs forms 1040 2011 Primary NRA and Form 1099 responsibility assumed. Irs forms 1040 2011   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. Irs forms 1040 2011 It is not necessary to associate the payment with withholding rate pools. Irs forms 1040 2011 Example. Irs forms 1040 2011 You make a payment of dividends to a QI. Irs forms 1040 2011 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. Irs forms 1040 2011 S. Irs forms 1040 2011 individual who provides it with a Form W-9. Irs forms 1040 2011 Each customer is entitled to 20% of the dividend payment. Irs forms 1040 2011 The QI does not assume any primary withholding responsibility. Irs forms 1040 2011 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. Irs forms 1040 2011 S. Irs forms 1040 2011 individual. Irs forms 1040 2011 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. Irs forms 1040 2011 The part of the payment allocable to the U. Irs forms 1040 2011 S. Irs forms 1040 2011 individual (20%) is reportable on Form 1099-DIV. Irs forms 1040 2011 Smaller partnerships and trusts. Irs forms 1040 2011   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. Irs forms 1040 2011 It is a foreign partnership or foreign simple or grantor trust. Irs forms 1040 2011 It is a direct account holder of the QI. Irs forms 1040 2011 It does not have any partner, beneficiary, or owner that is a U. Irs forms 1040 2011 S. Irs forms 1040 2011 person or a pass- through partner, beneficiary, or owner. Irs forms 1040 2011   For information on these rules, see section 4A. Irs forms 1040 2011 01 of the QI agreement. Irs forms 1040 2011 This is found in Appendix 3 of Revenue Procedure 2003-64. Irs forms 1040 2011 Also see Revenue Procedure 2004-21. Irs forms 1040 2011 Related partnerships and trusts. Irs forms 1040 2011    A QI may apply special rules to a related partnership or trust only if the partnership or trust meets the following conditions. Irs forms 1040 2011 It is a foreign partnership or foreign simple or grantor trust. Irs forms 1040 2011 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. Irs forms 1040 2011 For information on these rules, see section 4A. Irs forms 1040 2011 02 of the QI agreement. Irs forms 1040 2011 This is found in Appendix 3 of Revenue Procedure 2003-64. Irs forms 1040 2011 Also see Revenue Procedure 2005-77. Irs forms 1040 2011 Nonqualified Intermediaries If you are making a payment to an NQI, foreign flow-through entity, or U. Irs forms 1040 2011 S. Irs forms 1040 2011 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. Irs forms 1040 2011 S. Irs forms 1040 2011 branch), and You have sufficient information to report the payment on Form 1042-S or Form 1099, if reporting is required. Irs forms 1040 2011 The NQI, flow-through entity, or U. Irs forms 1040 2011 S. Irs forms 1040 2011 branch must give you certain information on a withholding statement that is associated with the Form W-8IMY. Irs forms 1040 2011 A withholding statement must be updated to keep the information accurate prior to each payment. Irs forms 1040 2011 Withholding statement. Irs forms 1040 2011   In most cases, a withholding statement must contain the following information. Irs forms 1040 2011 The name, address, and TIN (if any, or if required) of each person for whom documentation is provided. Irs forms 1040 2011 The type of documentation (documentary evidence, Form W-8, or Form W-9) for every person for whom documentation has been provided. Irs forms 1040 2011 The status of the person for whom the documentation has been provided, such as whether the person is a U. Irs forms 1040 2011 S. Irs forms 1040 2011 exempt recipient (U. Irs forms 1040 2011 S. Irs forms 1040 2011 person exempt from Form 1099 reporting), U. Irs forms 1040 2011 S. Irs forms 1040 2011 non-exempt recipient (U. Irs forms 1040 2011 S. Irs forms 1040 2011 person subject to Form 1099 reporting), or a foreign person. Irs forms 1040 2011 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. Irs forms 1040 2011 S. Irs forms 1040 2011 branch. Irs forms 1040 2011 The type of recipient the person is, based on the recipient codes used on Form 1042-S. Irs forms 1040 2011 Information allocating each payment, by income type, to each payee (including U. Irs forms 1040 2011 S. Irs forms 1040 2011 exempt and U. Irs forms 1040 2011 S. Irs forms 1040 2011 non-exempt recipients) for whom documentation has been provided. Irs forms 1040 2011 The rate of withholding that applies to each foreign person to whom a payment is allocated. Irs forms 1040 2011 A foreign payee's country of residence. Irs forms 1040 2011 If a reduced rate of withholding is claimed, the basis for a reduced rate of withholding (for example, portfolio interest, treaty benefit, etc. Irs forms 1040 2011 ). Irs forms 1040 2011 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. Irs forms 1040 2011 The name, address, and TIN (if any) of any other NQI, flow-through entity, or U. Irs forms 1040 2011 S. Irs forms 1040 2011 branch from which the payee will directly receive a payment. Irs forms 1040 2011 Any other information a withholding agent requests to fulfill its reporting and withholding obligations. Irs forms 1040 2011 Alternative procedure. Irs forms 1040 2011   Under this alternative procedure the NQI can give you the information that allocates each payment to each foreign and U. Irs forms 1040 2011 S. Irs forms 1040 2011 exempt recipient by January 31 following the calendar year of payment, rather than prior to the payment being made as otherwise required. Irs forms 1040 2011 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. Irs forms 1040 2011 You must receive the withholding statement with all the required information (other than item 5) prior to making the payment. Irs forms 1040 2011    This alternative procedure cannot be used for payments to U. Irs forms 1040 2011 S. Irs forms 1040 2011 non-exempt recipients. Irs forms 1040 2011 Therefore, an NQI must always provide you with allocation information for all U. Irs forms 1040 2011 S. Irs forms 1040 2011 non-exempt recipients prior to a payment being made. Irs forms 1040 2011 Pooled withholding information. Irs forms 1040 2011   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. Irs forms 1040 2011 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. Irs forms 1040 2011 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). Irs forms 1040 2011 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. Irs forms 1040 2011 Failure to provide allocation information. Irs forms 1040 2011   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. Irs forms 1040 2011 You must treat the payees as undocumented and apply the presumption rules, discussed later in Presumption Rules . Irs forms 1040 2011 An NQI is deemed to have f
Español

Change of Address – Online Forms

Are you moving? Report your change of address to continue receiving mail and government benefits. We list the change of address forms online, so you can find everything you need in one place, including the USPS (U.S. Postal Service) form.


U.S. Postal Service: Forward Your Mail

  • Change Your Address Online  – Change your address online for a $1 fee if you have a credit card and valid e-mail address. You can also print the form and then mail or deliver it to your local post office to change your address for free. After changing your address, the U.S. Postal Service will forward your mail to your new address for up to one year.
  • Locate a Post Office  – Find your local post office to pick up or drop off a change of address form.

Other Federal Agencies

  • Internal Revenue Service (PDF)  – Change your address with the IRS if you are expecting a tax refund or other mail. You can also change your address with the IRS by writing your new address in the appropriate boxes on your tax return when you file.
  • Social Security Administration  – If you receive benefits or have Medicare, you can use your mySocialSecurity account to report a change of address. If you don't receive benefits, contact Social Security at 1-800-772-1213 (TTY 1-800-325-0778).
  • Department of Veterans Affairs (PDF)  – Change your address if you are a veteran who receives benefit payments or you wish to update your records.
  • U.S. Citizenship and Immigration Services  – If you are a non-U.S. citizen who is required to register with USCIS, then you need to let them know if you move.

State Agencies

  • Driver's License  – Contact your state if you need to change your address on your driver's license or motor vehicle registration.
  • Voter Registration  – Contact your state's election office if you want to change your address on your voter registration record.

The Irs Forms 1040 2011

Irs forms 1040 2011 Index A Archer MSAs, Archer MSAs, Employment taxes. Irs forms 1040 2011 Assistance (see Tax help) C Contributions to FSA, Contributions to an FSA HRA, Contributions to an HRA HSA, Contributions to an HSA MSA, Contributions to an MSA D Death of HSA holder, Death of HSA Holder MSA holder, Death of the Archer MSA Holder Distributions from FSA, Distributions From an FSA HRA, Distributions From an HRA HSA, Distributions From an HSA MSA, Distributions From an MSA E Employer participation FSA, Employer Participation HRA, Employer Participation HSA, Employer Participation MSA, Employer Participation F Flexible Spending Arrangements Grace Period, Health FSA – grace period. Irs forms 1040 2011 Flexible spending arrangements, Flexible Spending Arrangements (FSAs), Employer Participation Balance in, Balance in an FSA Contributions to, Contributions to an FSA Distributions from, Distributions From an FSA Qualifying for, Qualifying for an FSA When to contribute, When To Contribute Form 5329, Excess contributions. Irs forms 1040 2011 , Excess contributions. Irs forms 1040 2011 5498–SA, Form 8889. Irs forms 1040 2011 , Reporting Contributions on Your Return 8853, Additional tax. Irs forms 1040 2011 , Filing Form 8853 8889, Form 8889. Irs forms 1040 2011 , Additional tax. Irs forms 1040 2011 , Filing Form 8889 Free tax services, Free help with your tax return. Irs forms 1040 2011 H Health plans, high deductible, High deductible health plan (HDHP). Irs forms 1040 2011 , High deductible health plan (HDHP). Irs forms 1040 2011 Health reimbursement arrangements, Health Reimbursement Arrangements (HRAs), Employer Participation Balance in, Balance in an HRA Contributions to, Contributions to an HRA Distributions from, Distributions From an HRA Qualifying for, Qualifying for an HRA Health savings accounts, Health Savings Accounts (HSAs), Employment taxes. Irs forms 1040 2011 Balance in, Balance in an HSA Contributions to, Contributions to an HSA Deemed distributions, Deemed distributions from HSAs. Irs forms 1040 2011 Distributions from, Distributions From an HSA Last-month rule, Last-month rule. Irs forms 1040 2011 Partnerships, Reporting Contributions on Your Return Qualifying for, Qualifying for an HSA Rollovers, Rollovers S corporations, Reporting Contributions on Your Return When to contribute, When To Contribute Help (see Tax help) High deductible health plan, High deductible health plan (HDHP). Irs forms 1040 2011 , High deductible health plan (HDHP). Irs forms 1040 2011 M Medical expenses, qualified, Qualified medical expenses. Irs forms 1040 2011 , Qualified medical expenses. Irs forms 1040 2011 , Qualified medical expenses. Irs forms 1040 2011 , Qualified medical expenses. Irs forms 1040 2011 Medical savings accounts, Medical Savings Accounts (MSAs), Medicare Advantage MSAs Balance in, Balance in an Archer MSA Contributions to, Contributions to an MSA Deemed distributions, Deemed distributions from Archer MSAs. Irs forms 1040 2011 Distributions from, Distributions From an MSA Medicare Advantage MSAs, Medicare Advantage MSAs Qualifying for, Qualifying for an Archer MSA When to contribute, When To Contribute Medicare Advantage MSAs, Medicare Advantage MSAs P Preventive care, High deductible health plan (HDHP). Irs forms 1040 2011 Publications (see Tax help) Q Qualified HSA funding distribution, Qualified HSA funding distribution. Irs forms 1040 2011 T Tax help, How To Get Tax Help Testing period Last-month rule, Testing period. Irs forms 1040 2011 Qualified HSA funding distribution, Funding distribution – testing period. Irs forms 1040 2011 TTY/TDD information, How To Get Tax Help Prev  Up     Home   More Online Publications