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1040ezform 2. 1040ezform Withholding Tax Table of Contents Topics - This chapter discusses: Useful Items - You may want to see: Income Tax Withholding Statement. 1040ezform 30% Flat Rate Withholding Social Security and Medicare TaxesGeneral Information Bilateral Social Security (Totalization) Agreements Topics - This chapter discusses: Withholding income tax from the pay of U. 1040ezform S. 1040ezform citizens, Withholding tax at a flat rate, and Social security and Medicare taxes. 1040ezform Useful Items - You may want to see: Publication 505 Tax Withholding and Estimated Tax Form (and Instructions) 673 Statement For Claiming Exemption From Withholding on Foreign Earned Income Eligible for the Exclusion Provided by Section 911 W-4 Employee's Withholding Allowance Certificate W-9 Request for Taxpayer Identification Number and Certification See chapter 7 for information about getting this publication and these forms. 1040ezform Income Tax Withholding U. 1040ezform S. 1040ezform employers generally must withhold U. 1040ezform S. 1040ezform income tax from the pay of U. 1040ezform S. 1040ezform citizens working abroad unless the employer is required by foreign law to withhold foreign income tax. 1040ezform Foreign earned income exclusion. 1040ezform Your employer does not have to withhold U. 1040ezform S. 1040ezform income taxes from wages you earn abroad if it is reasonable to believe that you will exclude them from income under the foreign earned income exclusion or the foreign housing exclusion. 1040ezform Your employer should withhold taxes from any wages you earn for working in the United States. 1040ezform Statement. 1040ezform You can give a statement to your employer indicating that you expect to qualify for the foreign earned income exclusion under either the bona fide residence test or the physical presence test and indicating your estimated housing cost exclusion. 1040ezform Form 673 is an acceptable statement. 1040ezform You can use Form 673 only if you are a U. 1040ezform S. 1040ezform citizen. 1040ezform You do not have to use the form. 1040ezform You can prepare your own statement. 1040ezform See a copy of Form 673, later. 1040ezform Generally, your employer can stop the withholding once you submit the statement that includes a declaration that the statement is made under penalties of perjury. 1040ezform However, if your employer has reason to believe that you will not qualify for either the foreign earned income or the foreign housing exclusion, your employer must continue to withhold. 1040ezform In determining whether your foreign earned income is more than the limit on either the foreign earned income exclusion or the foreign housing exclusion, if your employer has any information about pay you received from any other source outside the United States, your employer must take that information into account. 1040ezform Foreign tax credit. 1040ezform If you plan to take a foreign tax credit, you may be eligible for additional withholding allowances on Form W-4. 1040ezform You can take these additional withholding allowances only for foreign tax credits attributable to taxable salary or wage income. 1040ezform Withholding from pension payments. 1040ezform U. 1040ezform S. 1040ezform payers of benefits from employer-deferred compensation plans, individual retirement plans, and commercial annuities generally must withhold income tax from payments delivered outside of the United States. 1040ezform You can choose exemption from withholding if you: Provide the payer of the benefits with a residence address in the United States or a U. 1040ezform S. 1040ezform possession, or Certify to the payer that you are not a U. 1040ezform S. 1040ezform citizen or resident alien or someone who left the United States to avoid tax. 1040ezform Check your withholding. 1040ezform Before you report U. 1040ezform S. 1040ezform income tax withholding on your tax return, you should carefully review all information documents, such as Form W-2, Wage and Tax Statement, and the Form 1099 information returns. 1040ezform Compare other records, such as final pay records or bank statements, with Form W-2 or Form 1099 to verify the withholding on these forms. 1040ezform Check your U. 1040ezform S. 1040ezform income tax withholding even if you pay someone else to prepare your tax return. 1040ezform You may be assessed penalties and interest if you claim more than your correct amount of withholding allowances. 1040ezform This image is too large to be displayed in the current screen. 1040ezform Please click the link to view the image. 1040ezform Form 673 30% Flat Rate Withholding Generally, U. 1040ezform S. 1040ezform payers of income other than wages, such as dividends and royalties, are required to withhold tax at a flat 30% (or lower treaty) rate on nonwage income paid to nonresident aliens. 1040ezform If you are a U. 1040ezform S. 1040ezform citizen or resident alien and this tax is withheld in error from payments to you because you have a foreign address, you should notify the payer of the income to stop the withholding. 1040ezform Use Form W-9 to notify the payer. 1040ezform You can claim the tax withheld in error as a withholding credit on your tax return if the amount is not adjusted by the payer. 1040ezform Social security benefits paid to residents. 1040ezform If you are a lawful permanent resident (green card holder) and a flat 30% tax was withheld in error on your social security benefits, the tax is refundable by the Social Security Administration (SSA) or the IRS. 1040ezform The SSA will refund the tax withheld if the refund can be processed during the same calendar year in which the tax was withheld. 1040ezform If the SSA cannot refund the tax withheld, you must file a Form 1040 or 1040A with the Internal Revenue Service Center at the address listed under Where To File to determine if you are entitled to a refund. 1040ezform The following information must be submitted with your Form 1040 or Form 1040A. 1040ezform A copy of Form SSA-1042S, Social Security Benefit Statement. 1040ezform A copy of your “green card. 1040ezform ” A signed declaration that includes the following statements. 1040ezform “I am a U. 1040ezform S. 1040ezform lawful permanent resident and my green card has been neither revoked nor administratively or judicially determined to have been abandoned. 1040ezform I am filing a U. 1040ezform S. 1040ezform income tax return for the taxable year as a resident alien reporting all of my worldwide income. 1040ezform I have not claimed benefits for the taxable year under an income tax treaty as a nonresident alien. 1040ezform ” Social Security and Medicare Taxes Social security and Medicare taxes may apply to wages paid to an employee regardless of where the services are performed. 1040ezform General Information In general, U. 1040ezform S. 1040ezform social security and Medicare taxes do not apply to wages for services you perform as an employee outside the United States unless one of the following exceptions applies. 1040ezform You perform the services on or in connection with an American vessel or aircraft (defined later) and either: You entered into your employment contract within the United States, or The vessel or aircraft touches at a U. 1040ezform S. 1040ezform port while you are employed on it. 1040ezform You are working in one of the countries with which the United States has entered into a bilateral social security agreement (discussed later). 1040ezform You are working for an American employer (defined later). 1040ezform You are working for a foreign affiliate (defined later) of an American employer under a voluntary agreement entered into between the American employer and the U. 1040ezform S. 1040ezform Treasury Department. 1040ezform American vessel or aircraft. 1040ezform An American vessel is any vessel documented or numbered under the laws of the United States and any other vessel whose crew is employed solely by one or more U. 1040ezform S. 1040ezform citizens, residents, or corporations. 1040ezform An American aircraft is an aircraft registered under the laws of the United States. 1040ezform American employer. 1040ezform An American employer includes any of the following. 1040ezform The U. 1040ezform S. 1040ezform Government or any of its instrumentalities. 1040ezform An individual who is a resident of the United States. 1040ezform A partnership of which at least two-thirds of the partners are U. 1040ezform S. 1040ezform residents. 1040ezform A trust of which all the trustees are U. 1040ezform S. 1040ezform residents. 1040ezform A corporation organized under the laws of the United States, any U. 1040ezform S. 1040ezform state, or the District of Columbia, Puerto Rico, the U. 1040ezform S. 1040ezform Virgin Islands, Guam, or American Samoa. 1040ezform An American employer also includes any foreign person with an employee who is performing services in connection with a contract between the U. 1040ezform S. 1040ezform government (or any instrumentality thereof) and a member of a domestically controlled group of entities which includes such foreign person. 1040ezform Foreign affiliate. 1040ezform A foreign affiliate of an American employer is any foreign entity in which the American employer has at least a 10% interest, directly or through one or more entities. 1040ezform For a corporation, the 10% interest must be in its voting stock. 1040ezform For any other entity, the 10% interest must be in its profits. 1040ezform Form 2032, Contract Coverage Under Title II of the Social Security Act, is used by American employers to extend social security coverage to U. 1040ezform S. 1040ezform citizens and resident aliens working abroad for foreign affiliates of American employers. 1040ezform Once you enter into an agreement, coverage cannot be terminated. 1040ezform Excludable meals and lodging. 1040ezform Social security tax does not apply to the value of meals and lodging provided to you for the convenience of your employer if it is reasonable to believe that you will be able to exclude the value from your income. 1040ezform Bilateral Social Security (Totalization) Agreements The United States has entered into agreements with some foreign countries to coordinate social security coverage and taxation of workers who are employed in those countries. 1040ezform These agreements are commonly referred to as totalization agreements and are in effect with the following countries. 1040ezform Australia Greece Norway Austria Ireland Poland Belgium Italy Portugal Canada Japan Spain Chile Korea, Sweden Czech South Switzerland Republic Luxembourg United Denmark Netherlands Kingdom Finland France Germany Under these agreements, dual coverage and dual contributions (taxes) for the same work are eliminated. 1040ezform The agreements generally make sure that you pay social security taxes to only one country. 1040ezform Generally, under these agreements, you will only be subject to social security taxes in the country where you are working. 1040ezform However, if you are temporarily sent to work in a foreign country and your pay would otherwise be subject to social security taxes in both the United States and that country, you generally can remain covered only by U. 1040ezform S. 1040ezform social security. 1040ezform You can get more information on any specific agreement by contacting: Social Security Administration Office of International Programs P. 1040ezform O. 1040ezform Box 17741 Baltimore, MD 21235-7741 If you have access to the Internet, you can get more information at: http://www. 1040ezform socialsecurity. 1040ezform gov/international. 1040ezform Covered by U. 1040ezform S. 1040ezform only. 1040ezform If your pay in a foreign country is subject only to U. 1040ezform S. 1040ezform social security tax and is exempt from foreign social security tax, your employer should get a certificate of coverage from the Office of International Programs. 1040ezform Covered by foreign country only. 1040ezform If you are permanently working in a foreign country with which the United States has a social security agreement and, under the agreement, your pay is exempt from U. 1040ezform S. 1040ezform social security tax, you or your employer should get a statement from the authorized official or agency of the foreign country verifying that your pay is subject to social security coverage in that country. 1040ezform If the authorities of the foreign country will not issue such a statement, either you or your employer should get a statement from the U. 1040ezform S. 1040ezform Social Security Administration, Office of International Programs, at the address listed earlier. 1040ezform The statement should indicate that your wages are not covered by the U. 1040ezform S. 1040ezform social security system. 1040ezform This statement should be kept by your employer because it establishes that your pay is exempt from U. 1040ezform S. 1040ezform social security tax. 1040ezform Only wages paid on or after the effective date of the totalization agreement can be exempt from U. 1040ezform S. 1040ezform social security tax. 1040ezform Prev Up Next Home More Online Publications