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2009 1040x

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2009 1040x

2009 1040x 4. 2009 1040x   Special Situations Table of Contents Condominiums CooperativesDepreciation Property Changed to Rental UseBasis of Property Changed to Rental Use Figuring the Depreciation Deduction Renting Part of Property Not Rented for ProfitPostponing decision. 2009 1040x Example—Property Changed to Rental Use This chapter discusses some rental real estate activities that are subject to additional rules. 2009 1040x Condominiums A condominium is most often a dwelling unit in a multi-unit building, but can also take other forms, such as a townhouse or garden apartment. 2009 1040x If you own a condominium, you also own a share of the common elements, such as land, lobbies, elevators, and service areas. 2009 1040x You and the other condominium owners may pay dues or assessments to a special corporation that is organized to take care of the common elements. 2009 1040x Special rules apply if you rent your condominium to others. 2009 1040x You can deduct as rental expenses all the expenses discussed in chapters 1 and 2. 2009 1040x In addition, you can deduct any dues or assessments paid for maintenance of the common elements. 2009 1040x You cannot deduct special assessments you pay to a condominium management corporation for improvements. 2009 1040x However, you may be able to recover your share of the cost of any improvement by taking depreciation. 2009 1040x Cooperatives If you live in a cooperative, you do not own your apartment. 2009 1040x Instead, a corporation owns the apartments and you are a tenant-stockholder in the cooperative housing corporation. 2009 1040x If you rent your apartment to others, you usually can deduct, as a rental expense, all the maintenance fees you pay to the cooperative housing corporation. 2009 1040x In addition to the maintenance fees paid to the cooperative housing corporation, you can deduct your direct payments for repairs, upkeep, and other rental expenses, including interest paid on a loan used to buy your stock in the corporation. 2009 1040x Depreciation You will be depreciating your stock in the corporation rather than the apartment itself. 2009 1040x Figure your depreciation deduction as follows. 2009 1040x Figure the depreciation for all the depreciable real property owned by the corporation. 2009 1040x (Depreciation methods are discussed in chapter 2 of this publication and Publication 946. 2009 1040x ) If you bought your cooperative stock after its first offering, figure the depreciable basis of this property as follows. 2009 1040x Multiply your cost per share by the total number of outstanding shares. 2009 1040x Add to the amount figured in (a) any mortgage debt on the property on the date you bought the stock. 2009 1040x Subtract from the amount figured in (b) any mortgage debt that is not for the depreciable real property, such as the part for the land. 2009 1040x Subtract from the amount figured in (1) any depreciation for space owned by the corporation that can be rented but cannot be lived in by tenant-stockholders. 2009 1040x Divide the number of your shares of stock by the total number of shares outstanding, including any shares held by the corporation. 2009 1040x Multiply the result of (2) by the percentage you figured in (3). 2009 1040x This is your depreciation on the stock. 2009 1040x Your depreciation deduction for the year cannot be more than the part of your adjusted basis (defined in chapter 2) in the stock of the corporation that is allocable to your rental property. 2009 1040x Payments added to capital account. 2009 1040x   Payments earmarked for a capital asset or improvement, or otherwise charged to the corporation's capital account are added to the basis of your stock in the corporation. 2009 1040x For example, you cannot deduct a payment used to pave a community parking lot, install a new roof, or pay the principal of the corporation's mortgage. 2009 1040x   Treat as a capital cost the amount you were assessed for capital items. 2009 1040x This cannot be more than the amount by which your payments to the corporation exceeded your share of the corporation's mortgage interest and real estate taxes. 2009 1040x   Your share of interest and taxes is the amount the corporation elected to allocate to you, if it reasonably reflects those expenses for your apartment. 2009 1040x Otherwise, figure your share in the following manner. 2009 1040x Divide the number of your shares of stock by the total number of shares outstanding, including any shares held by the corporation. 2009 1040x Multiply the corporation's deductible interest by the number you figured in (1). 2009 1040x This is your share of the interest. 2009 1040x Multiply the corporation's deductible taxes by the number you figured in (1). 2009 1040x This is your share of the taxes. 2009 1040x Property Changed to Rental Use If you change your home or other property (or a part of it) to rental use at any time other than the beginning of your tax year, you must divide yearly expenses, such as taxes and insurance, between rental use and personal use. 2009 1040x You can deduct as rental expenses only the part of the expense that is for the part of the year the property was used or held for rental purposes. 2009 1040x You cannot deduct depreciation or insurance for the part of the year the property was held for personal use. 2009 1040x However, you can include the home mortgage interest, qualified mortgage insurance premiums, and real estate tax expenses for the part of the year the property was held for personal use as an itemized deduction on Schedule A (Form 1040). 2009 1040x Example. 2009 1040x Your tax year is the calendar year. 2009 1040x You moved from your home in May and started renting it out on June 1. 2009 1040x You can deduct as rental expenses seven-twelfths of your yearly expenses, such as taxes and insurance. 2009 1040x Starting with June, you can deduct as rental expenses the amounts you pay for items generally billed monthly, such as utilities. 2009 1040x When figuring depreciation, treat the property as placed in service on June 1. 2009 1040x Basis of Property Changed to Rental Use When you change property you held for personal use to rental use (for example, you rent your former home), the basis for depreciation will be the lesser of fair market value or adjusted basis on the date of conversion. 2009 1040x Fair market value. 2009 1040x   This is the price at which the property would change hands between a willing buyer and a willing seller, neither having to buy or sell, and both having reasonable knowledge of all the relevant facts. 2009 1040x Sales of similar property, on or about the same date, may be helpful in figuring the fair market value of the property. 2009 1040x Figuring the basis. 2009 1040x   The basis for depreciation is the lesser of: The fair market value of the property on the date you changed it to rental use, or Your adjusted basis on the date of the change—that is, your original cost or other basis of the property, plus the cost of permanent additions or improvements since you acquired it, minus deductions for any casualty or theft losses claimed on earlier years' income tax returns and other decreases to basis. 2009 1040x For other increases and decreases to basis, see Adjusted Basis in chapter 2. 2009 1040x Example. 2009 1040x Several years ago you built your home for $140,000 on a lot that cost you $14,000. 2009 1040x Before changing the property to rental use this year, you added $28,000 of permanent improvements to the house and claimed a $3,500 casualty loss deduction for damage to the house. 2009 1040x Part of the improvements qualified for a $500 residential energy credit, which you claimed on your 2010 tax return. 2009 1040x Because land is not depreciable, you can only include the cost of the house when figuring the basis for depreciation. 2009 1040x The adjusted basis of the house at the time of the change in its use was $164,000 ($140,000 + $28,000 − $3,500 − $500). 2009 1040x On the date of the change in use, your property had a fair market value of $168,000, of which $21,000 was for the land and $147,000 was for the house. 2009 1040x The basis for depreciation on the house is the fair market value on the date of the change ($147,000), because it is less than your adjusted basis ($164,000). 2009 1040x Cooperatives If you change your cooperative apartment to rental use, figure your allowable depreciation as explained earlier. 2009 1040x (Depreciation methods are discussed in chapter 2 of this publication and Publication 946. 2009 1040x ) The basis of all the depreciable real property owned by the cooperative housing corporation is the smaller of the following amounts. 2009 1040x The fair market value of the property on the date you change your apartment to rental use. 2009 1040x This is considered to be the same as the corporation's adjusted basis minus straight line depreciation, unless this value is unrealistic. 2009 1040x The corporation's adjusted basis in the property on that date. 2009 1040x Do not subtract depreciation when figuring the corporation's adjusted basis. 2009 1040x If you bought the stock after its first offering, the corporation's adjusted basis in the property is the amount figured in (1) under Depreciation (under Cooperatives, near the beginning of this chapter). 2009 1040x The fair market value of the property is considered to be the same as the corporation's adjusted basis figured in this way minus straight line depreciation, unless the value is unrealistic. 2009 1040x Figuring the Depreciation Deduction To figure the deduction, use the depreciation system in effect when you convert your residence to rental use. 2009 1040x Generally, that will be MACRS for any conversion after 1986. 2009 1040x Treat the property as placed in service on the conversion date. 2009 1040x Example. 2009 1040x Your converted residence (see previous example under Figuring the basis) was available for rent on August 1. 2009 1040x Using Table 2-2d (see chapter 2), the percentage for Year 1 beginning in August is 1. 2009 1040x 364% and the depreciation deduction for Year 1 is $2,005 ($147,000 × . 2009 1040x 01364). 2009 1040x Renting Part of Property If you rent part of your property, you must divide certain expenses between the part of the property used for rental purposes and the part of the property used for personal purposes, as though you actually had two separate pieces of property. 2009 1040x You can deduct the expenses related to the part of the property used for rental purposes, such as home mortgage interest, qualified mortgage insurance premiums, and real estate taxes, as rental expenses on Schedule E (Form 1040). 2009 1040x You can also deduct as rental expenses a portion of other expenses that normally are nondeductible personal expenses, such as expenses for electricity, or painting the outside of the house. 2009 1040x There is no change in the types of expenses deductible for the personal-use part of your property. 2009 1040x Generally, these expenses may be deducted only if you itemize your deductions on Schedule A (Form 1040). 2009 1040x You cannot deduct any part of the cost of the first phone line even if your tenants have unlimited use of it. 2009 1040x You do not have to divide the expenses that belong only to the rental part of your property. 2009 1040x For example, if you paint a room that you rent, or if you pay premiums for liability insurance in connection with renting a room in your home, your entire cost is a rental expense. 2009 1040x If you install a second phone line strictly for your tenant's use, all of the cost of the second line is deductible as a rental expense. 2009 1040x You can deduct depreciation on the part of the house used for rental purposes as well as on the furniture and equipment you use for rental purposes. 2009 1040x How to divide expenses. 2009 1040x   If an expense is for both rental use and personal use, such as mortgage interest or heat for the entire house, you must divide the expense between rental use and personal use. 2009 1040x You can use any reasonable method for dividing the expense. 2009 1040x It may be reasonable to divide the cost of some items (for example, water) based on the number of people using them. 2009 1040x The two most common methods for dividing an expense are (1) the number of rooms in your home, and (2) the square footage of your home. 2009 1040x Example. 2009 1040x You rent a room in your house. 2009 1040x The room is 12 × 15 feet, or 180 square feet. 2009 1040x Your entire house has 1,800 square feet of floor space. 2009 1040x You can deduct as a rental expense 10% of any expense that must be divided between rental use and personal use. 2009 1040x If your heating bill for the year for the entire house was $600, $60 ($600 × . 2009 1040x 10) is a rental expense. 2009 1040x The balance, $540, is a personal expense that you cannot deduct. 2009 1040x Duplex. 2009 1040x   A common situation is the duplex where you live in one unit and rent out the other. 2009 1040x Certain expenses apply to the entire property, such as mortgage interest and real estate taxes, and must be split to determine rental and personal expenses. 2009 1040x Example. 2009 1040x You own a duplex and live in one half, renting the other half. 2009 1040x Both units are approximately the same size. 2009 1040x Last year, you paid a total of $10,000 mortgage interest and $2,000 real estate taxes for the entire property. 2009 1040x You can deduct $5,000 mortgage interest and $1,000 real estate taxes on Schedule E (Form 1040), and if you itemize your deductions, you can deduct the other $5,000 mortgage interest and $1,000 real estate taxes on Schedule A (Form 1040). 2009 1040x Not Rented for Profit If you do not rent your property to make a profit, you can deduct your rental expenses only up to the amount of your rental income. 2009 1040x You cannot deduct a loss or carry forward to the next year any rental expenses that are more than your rental income for the year. 2009 1040x Where to report. 2009 1040x   Report your not-for-profit rental income on Form 1040 or 1040NR, line 21. 2009 1040x For example, if you are filing Form 1040, you can include your mortgage interest and any qualified mortgage insurance premiums (if you use the property as your main home or second home), real estate taxes, and casualty losses on the appropriate lines of Schedule A (Form 1040) if you itemize your deductions. 2009 1040x   If you itemize your deductions, claim your other rental expenses, subject to the rules explained in chapter 1 of Publication 535, as miscellaneous itemized deductions on Schedule A (Form 1040), line 23, or Schedule A (Form 1040NR), line 9. 2009 1040x You can deduct these expenses only if they, together with certain other miscellaneous itemized deductions, total more than 2% of your adjusted gross income. 2009 1040x Presumption of profit. 2009 1040x   If your rental income is more than your rental expenses for at least 3 years out of a period of 5 consecutive years, you are presumed to be renting your property to make a profit. 2009 1040x Postponing decision. 2009 1040x   If you are starting your rental activity and do not have 3 years showing a profit, you can elect to have the presumption made after you have the 5 years of experience required by the test. 2009 1040x You may choose to postpone the decision of whether the rental is for profit by filing Form 5213. 2009 1040x You must file Form 5213 within 3 years after the due date of your return (determined without extensions) for the year in which you first carried on the activity or, if earlier, within 60 days after receiving written notice from the Internal Revenue Service proposing to disallow deductions attributable to the activity. 2009 1040x More information. 2009 1040x   For more information about the rules for an activity not engaged in for profit, see Not-for-Profit Activities in chapter 1 of Publication 535. 2009 1040x Example—Property Changed to Rental Use In January, Eileen Johnson bought a condominium apartment to live in. 2009 1040x Instead of selling the house she had been living in, she decided to change it to rental property. 2009 1040x Eileen selected a tenant and started renting the house on February 1. 2009 1040x Eileen charges $750 a month for rent and collects it herself. 2009 1040x Eileen also received a $750 security deposit from her tenant. 2009 1040x Because she plans to return it to her tenant at the end of the lease, she does not include it in her income. 2009 1040x Her rental expenses for the year are as follows. 2009 1040x   Mortgage interest $1,800     Fire insurance (1-year policy) 100     Miscellaneous repairs (after renting) 297     Real estate taxes imposed and paid 1,200   Eileen must divide the real estate taxes, mortgage interest, and fire insurance between the personal use of the property and the rental use of the property. 2009 1040x She can deduct eleven-twelfths of these expenses as rental expenses. 2009 1040x She can include the balance of the allowable taxes and mortgage interest on Schedule A (Form 1040) if she itemizes. 2009 1040x She cannot deduct the balance of the fire insurance because it is a personal expense. 2009 1040x Eileen bought this house in 1984 for $35,000. 2009 1040x Her property tax was based on assessed values of $10,000 for the land and $25,000 for the house. 2009 1040x Before changing it to rental property, Eileen added several improvements to the house. 2009 1040x She figures her adjusted basis as follows:   Improvements Cost     House $25,000     Remodeled kitchen 4,200     Recreation room 5,800     New roof 1,600     Patio and deck 2,400     Adjusted basis $39,000   On February 1, when Eileen changed her house to rental property, the property had a fair market value of $152,000. 2009 1040x Of this amount, $35,000 was for the land and $117,000 was for the house. 2009 1040x Because Eileen's adjusted basis is less than the fair market value on the date of the change, Eileen uses $39,000 as her basis for depreciation. 2009 1040x As specified for residential rental property, Eileen must use the straight line method of depreciation over the GDS or ADS recovery period. 2009 1040x She chooses the GDS recovery period of 27. 2009 1040x 5 years. 2009 1040x She uses Table 2-2d to find her depreciation percentage. 2009 1040x Since she placed the property in service in February, the percentage is 3. 2009 1040x 182%. 2009 1040x On April 1, Eileen bought a new dishwasher for the rental property at a cost of $425. 2009 1040x The dishwasher is personal property used in a rental real estate activity, which has a 5-year recovery period. 2009 1040x She uses Table 2-2a to find the percentage for Year 1 under “Half-year convention” (20%) to figure her depreciation deduction. 2009 1040x On May 1, Eileen paid $4,000 to have a furnace installed in the house. 2009 1040x The furnace is residential rental property. 2009 1040x Because she placed the property in service in May, the percentage from Table 2-2d is 2. 2009 1040x 273%. 2009 1040x Eileen figures her net rental income or loss for the house as follows: Total rental income received  ($750 × 11) $8,250 Minus: Expenses     Mortgage interest ($1,800 × 11/12) $1,650   Fire insurance ($100 × 11/12) 92   Miscellaneous repairs 297   Real estate taxes ($1,200 × 11/12) 1,100   Total expenses 3,139 Balance $5,111 Minus: Depreciation     House ($39,000 × . 2009 1040x 03182) $1,241   Dishwasher ($425 × . 2009 1040x 20) 85   Furnace ($4,000 × . 2009 1040x 02273) 91   Total depreciation 1,417 Net rental income for house   $3,694       Eileen uses Schedule E, Part I, to report her rental income and expenses. 2009 1040x She enters her income, expenses, and depreciation for the house in the column for Property A. 2009 1040x Since all property was placed in service this year, Eileen must use Form 4562 to figure the depreciation. 2009 1040x See the Instructions for Form 4562 for more information on preparing the form. 2009 1040x Prev  Up  Next   Home   More Online Publications
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Return Preparer Office Federal Tax Return Preparer Statistics

Data current as of 3/3/2014

Number of Individuals with Current Preparer Tax Identification Numbers (PTINs) for 2014†

671,491

Professional Credentials

Attorneys

28,803

Certified Public Accountants

208,347

Enrolled Actuaries

443

Enrolled Agents

48,434

Enrolled Retirement Plan Agents

675

 

 

Other Categories

Supervised Preparers*

57,906

Non-1040 Preparers*

44,414

 

 

† Cumulative number of individuals issued PTINs since 9/28/2010: 1,030,773

‡ Some preparers have multiple professional credentials.

* These numbers do not include attorneys, certified public accountants, or enrolled agents. Also, preparers may be both supervised and non-1040 filers.

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Page Last Reviewed or Updated: 04-Mar-2014

The 2009 1040x

2009 1040x Publication 515 - Introductory Material Table of Contents Future Developments What's New Reminders IntroductionOrdering forms and publications. 2009 1040x Tax questions. 2009 1040x Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 515, such as legislation enacted after it was published, go to www. 2009 1040x irs. 2009 1040x gov/pub515. 2009 1040x What's New Deposit interest paid to certain nonresident alien individuals. 2009 1040x  New rules apply to reporting of deposit interest paid to certain nonresident alien individuals on or after January 1, 2013. 2009 1040x Deposit interest of $10 or more paid to certain nonresident alien individuals must be reported on Form 1042–S. 2009 1040x See Deposit interest paid to certain nonresident alien individuals in 2013. 2009 1040x Portfolio interest. 2009 1040x . 2009 1040x  The rules determining whether interest is considered portfolio interest changed for obligations issued after March 18, 2012. 2009 1040x Generally, interest paid on nonregistered (bearer) bonds will not be treated as portfolio interest. 2009 1040x See Portfolio interest. 2009 1040x U. 2009 1040x S. 2009 1040x real property interest. 2009 1040x  Generally, the treatment of a regulated investment company (RIC) as a qualified investment entity (QIE) was scheduled to expire at the end of 2011. 2009 1040x The provision has been extended through 2013. 2009 1040x The special rules that apply to distributions from a QIE attributable to the gain from the sale or exchange of a U. 2009 1040x S. 2009 1040x real property interest will continue to apply to any distribution from a RIC. 2009 1040x See Qualified investment entities under U. 2009 1040x S. 2009 1040x Real Property Interest. 2009 1040x Interest-related dividends and short-term capital gain dividends received from mutual funds. 2009 1040x  The exemption from withholding on certain interest-related dividends and short-term capital gain dividends paid by a mutual fund or other regulated investment company was scheduled to expire at the end of 2011. 2009 1040x These provisions have been extended through 2013. 2009 1040x Partnership withholding rate on effectively connected income. 2009 1040x  For 2013, the rate for withholding on noncorporate partners has increased to 39. 2009 1040x 6%. 2009 1040x The rate for corporate partners remains 35%. 2009 1040x Reminders Exemption from requirement to withhold for certain payments to qualified securities lenders. 2009 1040x  If you made U. 2009 1040x S. 2009 1040x -source substitute dividend payments to qualified securities lenders, and these payments are part of a chain of substitute dividend payments, you may be exempt from withholding tax on the payments. 2009 1040x See Amounts paid to qualified securities lenders . 2009 1040x Electronic deposits. 2009 1040x  You must make all deposits of taxes electronically. 2009 1040x Substitute forms. 2009 1040x  Any substitute forms you use must comply with the requirements in Publication 1179, General Rules and Specifications for Substitute Forms 1096, 1098, 1099, 5498, and Certain Other Information Returns. 2009 1040x If they do not, the forms may be rejected as incorrect and the IRS may impose penalties. 2009 1040x See Penalties. 2009 1040x Filing electronically. 2009 1040x  If you file Form 1042-S electronically, you will use the Filing Information Returns Electronically (FIRE) system. 2009 1040x You get to the system through the Internet at fire. 2009 1040x irs. 2009 1040x gov. 2009 1040x For files submitted on the FIRE system, it is the responsibility of the filer to verify the results of the transmission within 5 business days. 2009 1040x The IRS will not mail error reports for files that are bad. 2009 1040x Qualified intermediaries. 2009 1040x  A branch of a financial institution may not act as a qualified intermediary in a country that does not have approved know-your-customer rules. 2009 1040x See Qualified intermediary under Foreign Intermediaries. 2009 1040x Requests for extensions on Form 8809 must be filed electronically. 2009 1040x  Requests on Form 8809 for an extension of time to file Form 1042–S must be made electronically if the request is for more than one payer. 2009 1040x See Extension to file Form 1042-S with the IRS. 2009 1040x Photographs of missing children. 2009 1040x  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. 2009 1040x Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. 2009 1040x 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. 2009 1040x Introduction This publication is for withholding agents who pay income to foreign persons, including nonresident aliens, foreign corporations, foreign partnerships, foreign trusts, foreign estates, foreign governments, and international organizations. 2009 1040x Specifically, it describes the persons responsible for withholding (withholding agents), the types of income subject to withholding, and the information return and tax return filing obligations of withholding agents. 2009 1040x In addition to discussing the rules that apply generally to payments of U. 2009 1040x S. 2009 1040x source income to foreign persons, it also contains sections on the withholding that applies to the disposition of U. 2009 1040x S. 2009 1040x real property interests and the withholding by partnerships on income effectively connected with the active conduct of a U. 2009 1040x S. 2009 1040x trade or business. 2009 1040x Beginning in 2014, additional withholding rules become effective under Chapter 4 of the Internal Revenue Code as added by the Foreign Account Tax Compliance Act (FATCA). 2009 1040x U. 2009 1040x S. 2009 1040x withholding agents will be required to withhold on certain types of payments made to foreign financial institutions that do not enter into an agreement with the IRS. 2009 1040x For information on these provisions, go to www. 2009 1040x irs. 2009 1040x gov/fatca. 2009 1040x Comments and suggestions. 2009 1040x   We welcome your comments about this publication and your suggestions for future editions. 2009 1040x   You can write to us at the following address: Internal Revenue Service Business Forms and Publications Branch SE:W:CAR:MP:T:B 1111 Constitution Ave. 2009 1040x NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. 2009 1040x Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 2009 1040x   You can email us at taxforms@irs. 2009 1040x gov. 2009 1040x Please put “Publications Comment” on the subject line. 2009 1040x You can also send us comments from www. 2009 1040x irs. 2009 1040x gov/formspubs/. 2009 1040x Select “Comment on Tax Forms and Publications” under “Information About. 2009 1040x ”   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. 2009 1040x Ordering forms and publications. 2009 1040x   Visit www. 2009 1040x irs. 2009 1040x 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. 2009 1040x Internal Revenue Service 1201 N. 2009 1040x Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. 2009 1040x   If you have a tax question, check the information available on IRS. 2009 1040x gov or call 1-800-829-1040. 2009 1040x We cannot answer tax questions sent to either of the above addresses. 2009 1040x Useful Items - You may want to see: Publication 15 (Circular E), Employer's Tax Guide 15-A Employer's Supplemental Tax Guide 15-B Employer's Tax Guide to Fringe Benefits 51 (Circular A), Agricultural Employer's Tax Guide 519 U. 2009 1040x S. 2009 1040x Tax Guide for Aliens 901 U. 2009 1040x S. 2009 1040x Tax Treaties Form (and Instructions) SS-4 Application for Employer Identification Number W-2 Wage and Tax Statement W-4 Employee's Withholding Allowance Certificate W-4P Withholding Certificate for Pension or Annuity Payments W-7 Application for IRS Individual Taxpayer Identification Number W-8BEN Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding W-8ECI Certificate of Foreign Person's Claim That Income Is Effectively Connected With the Conduct of a Trade or Business in the United States W-8EXP Certificate of Foreign Government or Other Foreign Organization for United States Tax Withholding W-8IMY Certificate of Foreign Intermediary, Foreign Flow-Through Entity, or Certain U. 2009 1040x S. 2009 1040x Branches for United States Tax Withholding 941 Employer's QUARTERLY Federal Tax Return 1042 Annual Withholding Tax Return for U. 2009 1040x S. 2009 1040x Source Income of Foreign Persons 1042-S Foreign Person's U. 2009 1040x S. 2009 1040x Source Income Subject to Withholding 1042-T Annual Summary and Transmittal of Forms 1042-S See How To Get Tax Help at the end of this publication, for information about getting publications and forms. 2009 1040x Prev  Up  Next   Home   More Online Publications