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Taxact sign Publication 555 - Introductory Material Table of Contents Future Developments What's New Important Reminder IntroductionOrdering forms and publications. Taxact sign Tax questions. Taxact sign Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 555, such as legislation enacted after it was published, go to www. Taxact sign irs. Taxact sign gov/pub555. Taxact sign What's New Same-sex marriages. Taxact sign  For federal tax purposes, individuals of the same sex are married if they were lawfully married in a state (or foreign country) whose laws authorize the marriage of two individuals of the same sex, even if the state (or foreign country) in which they now live does not recognize same-sex marriage. Taxact sign The term "spouse" includes an individual married to a person of the same sex if the couple is lawfully married under state (or foreign) law. Taxact sign However, individuals who have entered into a registered domestic partnership, civil union, or other similar relationship that is not called a marriage under state (or foreign) law are not married for federal tax purposes. Taxact sign The word “state” as used here includes the District of Columbia, Puerto Rico, and U. Taxact sign S. Taxact sign territories and possessions. Taxact sign It means any domestic jurisdiction that has the legal authority to sanction marriages. Taxact sign The term “foreign country” means any foreign jurisdiction that has the legal authority to sanction marriages. Taxact sign If individuals of the same sex are married, they generally must use the married filing jointly or married filing separately filing status. Taxact sign However, if they did not live together during the last 6 months of the year, one or both of them may be able to use the head of household filing status. Taxact sign For details, see Publication 501, Exemptions, Standard Deduction, and Filing Information. Taxact sign Also see Revenue Ruling 2013-17 and Answers to Frequently Asked Questions for Individuals of the Same Sex Who Are Married Under State Law on IRS. Taxact sign gov. Taxact sign Important Reminder Photographs of missing children. Taxact sign  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Taxact sign Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Taxact sign You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Taxact sign Introduction This publication is for married taxpayers who are domiciled in one of the following community property states: Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, or Wisconsin. Taxact sign This publication does not address the federal tax treatment of income or property subject to the “community property” election under Alaska state laws. Taxact sign Community property laws affect how you figure your income on your federal income tax return if you are married, live in a community property state or country, and file separate returns. Taxact sign If you are married, your tax usually will be less if you file married filing jointly than if you file married filing separately. Taxact sign However, sometimes it can be to your advantage to file separate returns. Taxact sign If you and your spouse file separate returns, you have to determine your community income and your separate income. Taxact sign Community property laws also affect your basis in property you inherit from a married person who lived in a community property state. Taxact sign See Death of spouse , later. Taxact sign Registered domestic partners. Taxact sign    This publication is also for registered domestic partners who are domiciled in Nevada, Washington, or California. Taxact sign Registered domestic partners in Nevada, Washington, or California generally must follow state community property laws and report half the combined community income of the individual and his or her registered domestic partner. Taxact sign   Registered domestic partners are not married for federal tax purposes. Taxact sign They can use the single filing status, or if they qualify, the head of household filing status. Taxact sign    You can find answers to frequently asked questions by going to www. Taxact sign irs. Taxact sign gov/pub555 and clicking on Answers to Frequently Asked Questions for Registered Domestic Partners and Individuals in Civil Unions under Other Items You May Find Useful. Taxact sign Comments and suggestions. Taxact sign    We welcome your comments about this publication and your suggestions for future editions. Taxact sign   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Taxact sign NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Taxact sign Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Taxact sign   You can send your comments from www. Taxact sign irs. Taxact sign gov/formspubs. Taxact sign Click on “More Information” and then on “Give us feedback on forms and publications. Taxact sign ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Taxact sign Ordering forms and publications. Taxact sign    Visit www. Taxact sign irs. Taxact sign gov/formspubs to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Taxact sign Internal Revenue Service 1201 N. Taxact sign Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Taxact sign    If you have a tax question, check the information available on IRS. Taxact sign gov or call 1-800-829-1040. Taxact sign We cannot answer tax questions sent to either of the above addresses. Taxact sign Useful Items - You may want to see: Publication 504 Divorced or Separated Individuals 505 Tax Withholding and Estimated Tax 971 Innocent Spouse Relief Form (and Instructions) 8857 Request for Innocent Spouse Relief 8958 Allocation of Tax Amounts Between Certain Individuals in Community Property States  See How To Get Tax Help near the end of this publication for information about getting these publications and forms. 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2012 ITIN Review Frequently Asked Questions

What are the interim changes to the ITIN application requirements?
The IRS is revising its procedures for issuing new Individual Taxpayer Identification Numbers (ITINs) as part of a comprehensive review of the ITIN processing procedures. Forms W-7, Application for IRS Individual Taxpayer Identification Number, submitted during the interim period beginning June 22, 2012 through the end of the year must include original documentation such as passports and birth certificates, or copies of these documents certified by the issuing agency. During this interim period, notarized copies of documentation will not be accepted.

Are there any applicants who are exempt from these new requirements?
Some categories of applicants are not impacted by these interim changes, including spouses and dependents of U.S. military personnel who need ITINs. People who should follow the current procedures outlined in the Form W-7 instructions include:

  • Military spouses and dependents without an SSN who need an ITIN (Military spouses use box "e" on Form W-7 and military dependents use box "d"). Exceptions to the new interim document standards will be made for military family members satisfying the documentation requirements by providing a copy of the spouse or parent's U.S. military identification, or applying from an overseas APO/FPO address.
  • Nonresident aliens applying for ITINs for the purpose of claiming tax treaty benefits (use boxes "a" and "h" on Form W-7). Non-resident alien applicants generally need ITINs for reasons besides filing a U.S. tax return. This is necessary for nonresident aliens who may be subject to third-party withholding for various income, such as certain gambling winnings or pension income, or need an ITIN for information reporting purposes. While existing documentation standards will be maintained only for these applicants, scrutiny of the documents will be heightened. ITIN applications of this category that are accompanied by a U.S. tax return will be subject to the new interim document standards.

What is the difference between a "certified" and a "notarized" document?
A certified document is one that the original issuing agency provides and certifies as an exact copy of the original document and contains an official stamped seal from the Agency. These documents will be accepted. A notarized document is one that the taxpayer provides to a public notary who bears witness to the signing of the official document and affixes a seal assuring that the document is legitimate. These documents will not be accepted for ITIN applications. Note there are some applicants who are exempt from this change. This exemption is described in a previous question.

Why is IRS changing the ITIN program procedures?
The IRS is instituting these interim changes while conducting a review of the program designed to strengthen and protect the integrity of the ITIN process.

Is this a temporary change to the program? If so, how long will it be in effect?
These are interim changes that have been put in place during a comprehensive review of ITIN processing procedures. Any permanent changes will be issued before the start of the 2013 filing season when most requests for ITINs come in.

When will the interim changes be effective?
These changes will be effective for all new applications submitted on or after June 22, 2012 and will remain in effect until the final rules are issued later this year.

If a taxpayer had a pending application on file with IRS before June 22, 2012, will processing continue with the notarized copies already submitted?
Yes, the IRS is analyzing the existing inventory of ITIN applications. Some taxpayers who have already filed applications may be required to furnish additional documentation directly to the IRS. However, no additional action is required for people who have already filed ITIN requests unless they are contacted by the IRS.

If a taxpayer had a pending application on file with IRS before June 22, 2012, that included original or certified documents, will the taxpayer need to take any additional action?
No. IRS will continue to process pending applications that include original or certified documentation.

Will Publications 1915, 4520 or 4327, or tax forms and instructions change to reflect this new requirement? If so, when will they change and when will they be available to the public?
Since these are interim changes, publications, forms and instructions will not change. Once IRS has determined the appropriate changes, these and other appropriate instructions will be updated to reflect the new policy.

Will taxpayers be able to submit Form W-7 applications (with original documents) at IRS Taxpayer Assistance Centers?
During this interim period, IRS Taxpayer Assistance Centers will accept original documentation or copies of these documents certified by the issuing agency and forward the documents to the Austin Submission Processing Center. 

Which documents are acceptable?
See the instructions for Form W-7. These instructions list 13 acceptable documents.

Will the IRS return my original documents to me? How long will it take to get them back?
The IRS currently receives original documents with some applications and we have a process in place to ensure that documents are returned to applicants.  The original and certified documents will be returned to applicants using the mailing address on the application via postage paid standard U.S. mail within 60 days of receipt and processing of the Form W-7.

Whom should I contact if I do not receive the documents within the allotted period?
If you do not receive your original documents within 65 days of mailing to the IRS, allowing 5 days for postal mail receipt, you may call 1-800-908-9982 (U.S. only) or for international, call 1-267-941-1000 (this is not a toll free number).

Are there any alternative options for me if I cannot get the original documents I need?
Unless you are one of the exempt applicants described above, this change requires the submission of original or certified copies of documentation from the issuing agency in order to obtain an ITIN. You may be able to request a certified copy of your passport or similar international identification (e.g., Matricula Card) at your local consulate's office.

If I cannot get the documents I need to apply for an ITIN, can I apply for a Social Security number instead?
If you qualify for a social security number, you should not be applying for an ITIN.

Can my consulate or embassy certify my documents?
You may be able to request a certified copy of documents at an embassy or consulate.  However, services may vary between countries, so we recommend that you contact the appropriate consulate or embassy for specific information.

My consulate or embassy wants to know why I need a certified copy of my passport.  What should I provided them as proof of requirement?
We recommend that you refer the consulate or embassy to the information on www.IRS.gov or that you download and copy that information and provide it to them.

Will the IRS accept an apostille document?
During this interim period, the IRS is only accepting original documentation or copies of documents certified by the issuing country or agency.  An apostille does not meet these requirements since it is similar to the U.S. Notary, which we are currently not accepting.  You may be able to request a certified copy of identification documents at the applicant’s embassy or consulate. However, services may vary between countries so we recommend that you contact the appropriate consulate or embassy for that information.  

As a reminder, some categories of applicants are exempt from the requirement to provide original or certified copies including U.S. Military spouses (box “e” on Form W-7), U.S. Military dependents (box “d” on Form W-7), and non-resident aliens applying for ITINs to claim tax treaty benefits (box “a” and ”h” on Form W-7).

 

Additional Information For Certifying Acceptance Agents (CAAs) and Acceptance Agents (AAs)

Can CAAs and AAs still submit Forms W-7 to the IRS for taxpayers?
Yes, CAAs and AAs can still submit Forms W-7 on behalf of their clients but must provide the original documents or certified copies from the issuing agency along with Form 14194, Certificate of Accuracy, unless the applicant is exempt as described above. If the applicant is exempt, CAAs and AAs must still provide identification documents along with the Form 14194, however, notarized copies of those documents will be accepted.

As a CAA or AA, is there anything I need to do differently when submitting my client's W-7 application for an ITIN?
As a CAA or AA you will be required to include original documentation or certified copies from the issuing agency along with your client's Form W-7 application. While using Form 14194, Certificate of Accuracy, in lieu of original documents is no longer appropriate, the IRS still requires that you submit it with the applications and necessary documents. IRS will make the determination of whether applicants qualify for an ITIN based on the documentation submitted. Note the exempt applicants described above.

Will IRS continue to process applications to become an AA or CAA?
IRS will not process any applications during this interim review period but those interested in being an AA or CAA should still submit their applications during the open season that runs through August 31, 2012.

Page Last Reviewed or Updated: 03-Jun-2013

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Taxact sign 3. Taxact sign   Self-Employment Tax Table of Contents Topics - This chapter discusses: Useful Items - You may want to see: Who Must Pay Self-Employment Tax?Employed by a U. Taxact sign S. Taxact sign Church Effect of Exclusion Members of the Clergy Income From U. Taxact sign S. Taxact sign Possessions Exemption From Social Security and Medicare Taxes Topics - This chapter discusses: Who must pay self-employment tax, and Who is exempt from self-employment tax. Taxact sign Useful Items - You may want to see: Publication 334 Tax Guide for Small Business 517 Social Security and Other Information for Members of the Clergy and Religious Workers Form (and Instructions) Form 1040-PR Planilla para la Declaración de la Contribución Federal sobre el Trabajo por Cuenta Propia Form 1040-SS U. Taxact sign S. Taxact sign Self-Employment Tax Return Form 4361 Application for Exemption From Self-Employment Tax for Use by Ministers, Members of Religious Orders and Christian Science Practitioners Schedule SE (Form 1040) Self-Employment Tax See chapter 7 for information about getting these publications and forms. Taxact sign Who Must Pay Self-Employment Tax? If you are a self-employed U. Taxact sign S. Taxact sign citizen or resident, the rules for paying self-employment tax are generally the same whether you are living in the United States or abroad. Taxact sign The self-employment tax is a social security and Medicare tax on net earnings from self- employment. Taxact sign You must pay self-employment tax if your net earnings from self-employment are at least $400. Taxact sign For 2013, the maximum amount of net earnings from self-employment that is subject to the social security portion of the tax is $113,700. Taxact sign All net earnings are subject to the Medicare portion of the tax. Taxact sign Employed by a U. Taxact sign S. Taxact sign Church If you were employed by a U. Taxact sign S. Taxact sign church or a qualified church-controlled organization that chose exemption from social security and Medicare taxes and you received wages of $108. Taxact sign 28 or more from the organization, the amounts paid to you are subject to self-employment tax. Taxact sign However, you can choose to be exempt from social security and Medicare taxes if you are a member of a recognized religious sect. Taxact sign See Publication 517 for more information about church employees and self-employment tax. Taxact sign Effect of Exclusion You must take all of your self-employment income into account in figuring your net earnings from self-employment, even income that is exempt from income tax because of the foreign earned income exclusion. Taxact sign Example. Taxact sign You are in business abroad as a consultant and qualify for the foreign earned income exclusion. Taxact sign Your foreign earned income is $95,000, your business deductions total $27,000, and your net profit is $68,000. Taxact sign You must pay self-employment tax on all of your net profit, including the amount you can exclude from income. Taxact sign Members of the Clergy If you are a member of the clergy, you are treated as self-employed for self-employment tax purposes. Taxact sign Your U. Taxact sign S. Taxact sign self-employment tax is based upon net earnings from self-employment figured without regard to the foreign earned income exclusion or the foreign housing exclusion. Taxact sign You can receive exemption from coverage for your ministerial duties if you conscientiously oppose public insurance due to religious reasons or if you oppose it due to the religious principles of your denomination. Taxact sign You must file Form 4361 to apply for this exemption. Taxact sign This subject is discussed in further detail in Publication 517. Taxact sign Income From U. Taxact sign S. Taxact sign Possessions If you are a U. Taxact sign S. Taxact sign citizen or resident alien and you own and operate a business in Puerto Rico, Guam, the Commonwealth of the Northern Mariana Islands, American Samoa, or the U. Taxact sign S. Taxact sign Virgin Islands, you must pay tax on your net earnings from self-employment (if they are $400 or more) from those sources. Taxact sign You must pay the self-employment tax whether or not the income is exempt from U. Taxact sign S. Taxact sign income taxes (or whether or not you otherwise must file a U. Taxact sign S. Taxact sign income tax return). Taxact sign Unless your situation is described below, attach Schedule SE (Form 1040) to your U. Taxact sign S. Taxact sign income tax return. Taxact sign If you do not have to file Form 1040 with the United States and you are a resident of any of the U. Taxact sign S. Taxact sign possessions listed in the preceding paragraph, figure your self-employment tax on Form 1040-SS. Taxact sign Residents of Puerto Rico may file the Spanish-language Formulario 1040-PR. Taxact sign If you are not enclosing a check or money order, file your return with the: Department of the Treasury Internal Revenue Service Center Austin, TX 73301-0215 If you are enclosing a check or money order, file your return with the: Department of the Treasury P. Taxact sign O. Taxact sign Box 1303 Charlotte, NC 28201-1303 Exemption From Social Security and Medicare Taxes The United States may reach agreements with foreign countries to eliminate dual coverage and dual contributions (taxes) to social security systems for the same work. Taxact sign See Bilateral Social Security (Totalization) Agreements in chapter 2 under Social Security and Medicare Taxes. Taxact sign As a general rule, self-employed persons who are subject to dual taxation will only be covered by the social security system of the country where they reside. Taxact sign For more information on how any specific agreement affects self-employed persons, contact the United States Social Security Administration, as discussed under Bilateral Social Security (Totalization) Agreements in chapter 2. Taxact sign If your self-employment earnings should be exempt from foreign social security tax and subject only to U. Taxact sign S. Taxact sign self-employment tax, you should request a certificate of coverage from the U. Taxact sign S. Taxact sign Social Security Administration, Office of International Programs. Taxact sign The certificate will establish your exemption from the foreign social security tax. Taxact sign Send the request to the: Social Security Administration Office of International Programs P. Taxact sign O. Taxact sign Box 17741 Baltimore, MD 21235-7741 Prev  Up  Next   Home   More Online Publications