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2011 Federal Tax Form 1040

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2011 Federal Tax Form 1040

2011 federal tax form 1040 Publication 595 - Introductory Material Table of Contents Introduction Important Reminder Introduction This publication discusses the Capital Construction Fund (CCF). 2011 federal tax form 1040 The CCF is a special investment program administered by the National Marine Fisheries Service (NMFS) and the Internal Revenue Service (IRS). 2011 federal tax form 1040 This program allows fishermen to defer paying income tax on certain income they invest in a CCF account and later use to acquire, build, or rebuild fishing vessels. 2011 federal tax form 1040 This publication does not discuss all the tax rules that may apply to your fishing trade or business. 2011 federal tax form 1040 For general information about the federal tax laws that apply to individuals, including commercial fishermen, who file Schedule C or C-EZ, see Publication 334, Tax Guide for Small Business. 2011 federal tax form 1040 If your trade or business is a partnership or corporation, see Publication 541, Partnerships, or Publication 542, Corporations. 2011 federal tax form 1040 Comments and suggestions. 2011 federal tax form 1040   We welcome your comments about this publication and your suggestions for future editions. 2011 federal tax form 1040   You can email us at *taxforms@irs. 2011 federal tax form 1040 gov. 2011 federal tax form 1040 Please put “Publications Comment” on the subject line. 2011 federal tax form 1040   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. 2011 federal tax form 1040 NW, IR-6406 Washington, DC 20224   We respond to many letters by telephone. 2011 federal tax form 1040 Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 2011 federal tax form 1040 Important Reminder Photographs of missing children. 2011 federal tax form 1040  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. 2011 federal tax form 1040 Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. 2011 federal tax form 1040 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. 2011 federal tax form 1040 Prev  Up  Next   Home   More Online Publications

Topic 602 - Child and Dependent Care Credit

You may be able to claim the child and dependent care credit if you paid work-related expenses for the care of a qualifying individual. The credit is generally a percentage of the amount of work-related expenses you paid to a care provider for the care of a qualifying individual. The percentage depends on your adjusted gross income. Work-related expenses qualifying for the credit are those paid for the care of a qualifying individual to enable you to work or actively look for work.

Expenses are paid for the care of a qualifying individual if the primary function is to assure the individual's well-being and protection. In general, amounts paid for services outside your household qualify for the credit if the care is provided for (i) a qualifying individual who is your qualifying child under age 13 or (ii) a qualifying individual who regularly spends at least 8 hours each day in your household.

The total expenses that may be used to calculate the credit are capped at $3,000 (for one qualifying individual) or at $6,000 (for two or more qualifying individuals). The dollar limits may differ depending on the tax year in question. The expenses qualifying for the computation of the credit must be reduced by the amount of any dependent care benefits provided by your employer that you exclude from gross income. In general, you can exclude up to $5,000 for dependent care benefits received from your employer. Also, generally, the expenses claimed may not exceed the lesser of your earned income or your spouse’s earned income. A special rule applies if your spouse is a full-time student or incapable of self-care. For additional information, refer to Publication 503, Child and Dependent Care Expenses.

For purposes of the child and dependent care credit, a qualifying individual is:

  1. Your dependent qualifying child who is under age 13 when the care is provided,
  2. Your spouse who is physically or mentally incapable of self-care and who has the same principal place of abode as you for more than half of the year, or
  3. Your dependent who is physically or mentally incapable of self-care, and who has the same principal place of abode as you for more than half of the year. For this purpose, whether an individual is your dependent is determined without regard to the individual's gross income, whether the individual files a joint return, or whether you are a dependent of another taxpayer.

An individual is physically or mentally incapable of self-care if, as a result of a physical or mental defect, the individual is incapable of caring for his or her hygiene or nutritional needs, or requires the full-time attention of another person for the individual's own safety or the safety of others.

For more information on who is a dependent or a qualifying child, refer to Publication 501, Exemptions, Standard Deduction, and Filing Information.

A noncustodial parent may not treat a child as a qualifying individual for purposes of the credit, even if the noncustodial parent may claim an exemption for the child. For more information on divorced or separated parents or parents who live apart at all times during the last six months of the year, refer to the topic Child of Divorced or Separated Parents or Parents Living Apart in Publication 503, Child and Dependent Care Expenses.

If a person is a qualifying individual for only a part of the tax year, only those expenses paid during that part of the year are included in calculating the credit.

In addition to paying for the care of a qualifying individual, you must meet all of the following conditions to claim the credit:

  1. Your payment must be made to a care provider who is not your spouse, the parent of your child who is your qualifying individual, your child under age 19, or a dependent of you or your spouse.
  2. You must file a joint return if you are married.
  3. You must provide the taxpayer identification number (usually the social security number) of each qualifying individual on the return on which you claim the credit.
  4. You must report the name, address, and taxpayer identification number (either the social security number, or the employer identification number) of the care provider on your return. If the care provider is a tax-exempt organization, you need only report the name and address on your return. You can use Form W-10 (PDF), Dependent Care Provider's Identification and Certification, to request this information from the care provider. If you do not provide information regarding the care provider, you may still be eligible for the credit if you can show that you exercised due diligence in attempting to provide the required information.

If you qualify for the credit, complete Form 2441 (PDF) and Form 1040 (PDF) or Form 1040A (PDF). If you received dependent care benefits from your employer (this amount should be shown on your Form W-2 (PDF), you must complete Part III of Form 2441. You cannot claim the child and dependent care credit if you use Form 1040EZ (PDF).

If you pay a provider to care for your dependent or spouse in your home, you may be a household employer. If you are a household employer, you may have to withhold and pay social security and Medicare taxes and pay federal unemployment tax. For more information, refer to Publication 926, Household Employer's Tax Guide, or Topic 756.

Page Last Reviewed or Updated: December 12, 2013

The 2011 Federal Tax Form 1040

2011 federal tax form 1040 8. 2011 federal tax form 1040   Paying Tax Through Withholding or Estimated Tax Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Notification of Alien Status Withholding From CompensationWithholding on Wages Withholding on Pensions Withholding on Tip Income Independent Contractors Withholding From Other IncomeTax Withheld on Partnership Income Withholding on Scholarships and Fellowship Grants Income Entitled to Tax Treaty BenefitsStudents, teachers, and researchers. 2011 federal tax form 1040 Tax Withheld on Real Property Sales Social Security and Medicare TaxesStudents and Exchange Visitors Agricultural Workers Self-Employment Tax International Social Security Agreements Estimated Tax Form 1040-ES (NR)Fiscal year. 2011 federal tax form 1040 Introduction This chapter discusses how to pay your U. 2011 federal tax form 1040 S. 2011 federal tax form 1040 income tax as you earn or receive income during the year. 2011 federal tax form 1040 In general, the federal income tax is a pay as you go tax. 2011 federal tax form 1040 There are two ways to pay as you go. 2011 federal tax form 1040 Withholding. 2011 federal tax form 1040 If you are an employee, your employer probably withholds income tax from your pay. 2011 federal tax form 1040 Tax may also be withheld from certain other income—including pensions, bonuses, commissions, and gambling winnings. 2011 federal tax form 1040 In each case, the amount withheld is paid to the U. 2011 federal tax form 1040 S. 2011 federal tax form 1040 Treasury in your name. 2011 federal tax form 1040 Estimated tax. 2011 federal tax form 1040 If you do not pay your tax through withholding, or do not pay enough tax that way, you might have to pay estimated tax. 2011 federal tax form 1040 People who are in business for themselves generally will have to pay their tax this way. 2011 federal tax form 1040 You may have to pay estimated tax if you receive income such as dividends, interest, rent, and royalties. 2011 federal tax form 1040 Estimated tax is used to pay not only income tax, but self-employment tax and alternative minimum tax as well. 2011 federal tax form 1040 Topics - This chapter discusses: How to notify your employer of your alien status, Income subject to withholding of income tax, Exemptions from withholding, Social security and Medicare taxes, and Estimated tax rules. 2011 federal tax form 1040 Useful Items - You may want to see: Publication 515 Withholding of Tax on Nonresident Aliens and Foreign Entities 901 U. 2011 federal tax form 1040 S. 2011 federal tax form 1040 Tax Treaties Form (and Instructions) W-4 Employee's Withholding Allowance Certificate W-8BEN Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding and Reporting (Individuals) 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-9 Request for Taxpayer Identification Number and Certification 1040-ES (NR) U. 2011 federal tax form 1040 S. 2011 federal tax form 1040 Estimated Tax for Nonresident Alien Individuals 8233 Exemption From Withholding on Compensation for Independent (and Certain Dependent) Personal Services of a Nonresident Alien Individual 8288-B Application for Withholding Certificate for Dispositions by Foreign Persons of U. 2011 federal tax form 1040 S. 2011 federal tax form 1040 Real Property Interests 13930 Application for Central Withholding Agreement See chapter 12 for information about getting these publications and forms. 2011 federal tax form 1040 Notification of Alien Status You must let your employer know whether you are a resident or a nonresident alien so your employer can withhold the correct amount of tax from your wages. 2011 federal tax form 1040 If you are a resident alien under the rules discussed in chapter 1, you must file Form W-9 or a similar statement with your employer. 2011 federal tax form 1040 If you are a nonresident alien under those rules, you must furnish to your employer Form 8233 or Form W-8BEN, establishing that you are a foreign person, or Form W-4, establishing that your compensation is subject to graduated withholding at the same rates as resident aliens or U. 2011 federal tax form 1040 S. 2011 federal tax form 1040 citizens. 2011 federal tax form 1040 If you are a resident alien and you receive income other than wages (such as dividends and royalties) from sources within the United States, file Form W-9 or similar statement with the withholding agent (generally, the payer of the income) so the agent will not withhold tax on the income at the 30% (or lower treaty) rate. 2011 federal tax form 1040 If you receive this type of income as a nonresident alien, file Form W-8BEN with the withholding agent so that the agent will withhold tax at the 30% (or lower treaty) rate. 2011 federal tax form 1040 However, if the income is effectively connected with a U. 2011 federal tax form 1040 S. 2011 federal tax form 1040 trade or business, file Form W-8ECI instead. 2011 federal tax form 1040 Withholding From Compensation The following discussion generally applies only to nonresident aliens. 2011 federal tax form 1040 Tax is withheld from resident aliens in the same manner as U. 2011 federal tax form 1040 S. 2011 federal tax form 1040 citizens. 2011 federal tax form 1040 Wages and other compensation paid to a nonresident alien for services performed as an employee are usually subject to graduated withholding at the same rates as resident aliens and U. 2011 federal tax form 1040 S. 2011 federal tax form 1040 citizens. 2011 federal tax form 1040 Therefore, your compensation, unless it is specifically excluded from the term “wages” by law, or is exempt from tax by treaty, is subject to graduated withholding. 2011 federal tax form 1040 Withholding on Wages If you are an employee and you receive wages subject to graduated withholding, you will be required to fill out a Form W-4. 2011 federal tax form 1040 Also fill out Form W-4 for a scholarship or fellowship grant to the extent it represents payment for past, present, or future services and for which you are not claiming a tax treaty withholding exemption on Form 8233 (discussed later under Income Entitled to Tax Treaty Benefits). 2011 federal tax form 1040 These are services you are required to perform as an employee and as a condition of receiving the scholarship or fellowship (or tuition reduction). 2011 federal tax form 1040 Nonresident aliens should fill out Form W-4 using the following instructions instead of the instructions on the Form W-4. 2011 federal tax form 1040 This is because of the restrictions on a nonresident alien's filing status, the limited number of personal exemptions a nonresident alien is allowed, and because a nonresident alien cannot claim the standard deduction. 2011 federal tax form 1040 Enter your social security number (SSN) on line 2. 2011 federal tax form 1040 Do not enter an individual taxpayer identification number (ITIN). 2011 federal tax form 1040 Check only “Single” marital status on line 3 (regardless of your actual marital status). 2011 federal tax form 1040 Claim only one allowance on line 5, unless you are a resident of Canada, Mexico, or South Korea, or a U. 2011 federal tax form 1040 S. 2011 federal tax form 1040 national. 2011 federal tax form 1040 Write “Nonresident Alien” or “NRA” on the dotted line on line 6. 2011 federal tax form 1040 You can request additional withholding on line 6 at your option. 2011 federal tax form 1040 Do not claim “Exempt” withholding status on line 7. 2011 federal tax form 1040 A U. 2011 federal tax form 1040 S. 2011 federal tax form 1040 national is an individual who, although not a U. 2011 federal tax form 1040 S. 2011 federal tax form 1040 citizen, owes his or her allegiance to the United States. 2011 federal tax form 1040 U. 2011 federal tax form 1040 S. 2011 federal tax form 1040 nationals include American Samoans, and Northern Mariana Islanders who chose to become U. 2011 federal tax form 1040 S. 2011 federal tax form 1040 nationals instead of U. 2011 federal tax form 1040 S. 2011 federal tax form 1040 citizens. 2011 federal tax form 1040 See Withholding on Scholarships and Fellowship Grants later, for how to fill out Form W-4 if you receive a U. 2011 federal tax form 1040 S. 2011 federal tax form 1040 source scholarship or fellowship grant that is not a payment for services. 2011 federal tax form 1040 Students and business apprentices from India. 2011 federal tax form 1040   If you are eligible for the benefits of Article 21(2) of the United States-India Income Tax Treaty, you may claim an additional withholding allowance for the standard deduction. 2011 federal tax form 1040 You can claim an additional withholding allowance for your spouse only if your spouse will have no gross income for 2013 and cannot be claimed as a dependent on another U. 2011 federal tax form 1040 S. 2011 federal tax form 1040 taxpayer's 2013 return. 2011 federal tax form 1040 You may also claim an additional withholding allowance for each of your dependents not admitted to the United States on “F-2,” “J-2,” or “M-2” visas if they meet the same rules that apply to U. 2011 federal tax form 1040 S. 2011 federal tax form 1040 citizens. 2011 federal tax form 1040 Household employees. 2011 federal tax form 1040   If you work as a household employee, your employer does not have to withhold income tax. 2011 federal tax form 1040 However, you may agree to voluntary income tax withholding by filing a Form W-4 with your employer. 2011 federal tax form 1040 The agreement goes into effect when your employer accepts the agreement by beginning the withholding. 2011 federal tax form 1040 You or your employer may end the agreement by letting the other know in writing. 2011 federal tax form 1040 Agricultural workers. 2011 federal tax form 1040   If you are an agricultural worker on an H-2A visa, your employer does not have to withhold income tax. 2011 federal tax form 1040 However, your employer will withhold income tax only if you and your employer agree to withhold. 2011 federal tax form 1040 In that case, you must provide your employer with a properly completed Form W-4. 2011 federal tax form 1040 You can find more information about not having tax withheld at www. 2011 federal tax form 1040 irs. 2011 federal tax form 1040 gov/Individuals/International-Taxpayers/Foreign-Agricultural-Workers. 2011 federal tax form 1040 Wages Exempt From Withholding Wages that are exempt from U. 2011 federal tax form 1040 S. 2011 federal tax form 1040 income tax under an income tax treaty are generally exempt from withholding. 2011 federal tax form 1040 For information on how to claim this exemption from withholding, see Income Entitled to Tax Treaty Benefits , later. 2011 federal tax form 1040 Wages paid to aliens who are residents of American Samoa, Canada, Mexico, Puerto Rico, or the U. 2011 federal tax form 1040 S. 2011 federal tax form 1040 Virgin Islands may be exempt from withholding. 2011 federal tax form 1040 The following paragraphs explain these exemptions. 2011 federal tax form 1040 Residents of Canada or Mexico engaged in transportation-related employment. 2011 federal tax form 1040   Certain residents of Canada or Mexico who enter or leave the United States at frequent intervals are not subject to withholding on their wages. 2011 federal tax form 1040 These persons either: Perform duties in transportation service between the United States and Canada or Mexico, or Perform duties connected to the construction, maintenance, or operation of a waterway, viaduct, dam, or bridge crossed by, or crossing, the boundary between the United States and Canada or the boundary between the United States and Mexico. 2011 federal tax form 1040    This employment is subject to withholding of social security and Medicare taxes unless the services are performed for a railroad. 2011 federal tax form 1040   To qualify for the exemption from withholding during a tax year, a Canadian or Mexican resident must give the employer a statement in duplicate with name, address, and identification number, certifying that the resident: Is not a U. 2011 federal tax form 1040 S. 2011 federal tax form 1040 citizen or resident, Is a resident of Canada or Mexico, whichever applies, and Expects to perform duties previously described during the tax year in question. 2011 federal tax form 1040   The statement can be in any form, but it must be dated and signed by the employee and must include a written declaration that it is made under the penalties of perjury. 2011 federal tax form 1040 Residents of American Samoa and Puerto Rico. 2011 federal tax form 1040   If you are a nonresident alien employee who is a resident of American Samoa or Puerto Rico, wages for services performed in American Samoa or Puerto Rico are generally not subject to withholding unless you are an employee of the United States or any of its agencies in American Samoa or Puerto Rico. 2011 federal tax form 1040 Residents of the U. 2011 federal tax form 1040 S. 2011 federal tax form 1040 Virgin Islands. 2011 federal tax form 1040   Nonresident aliens who are bona fide residents of the U. 2011 federal tax form 1040 S Virgin Islands are not subject to withholding of U. 2011 federal tax form 1040 S. 2011 federal tax form 1040 tax on income earned while temporarily employed in the United States. 2011 federal tax form 1040 This is because those persons pay their income tax to the U. 2011 federal tax form 1040 S. 2011 federal tax form 1040 Virgin Islands. 2011 federal tax form 1040 To avoid having tax withheld on income earned in the United States, bona fide residents of the U. 2011 federal tax form 1040 S. 2011 federal tax form 1040 Virgin Islands should write a letter, in duplicate, to their employers, stating that they are bona fide residents of the U. 2011 federal tax form 1040 S. 2011 federal tax form 1040 Virgin Islands and expect to pay tax on all income to the U. 2011 federal tax form 1040 S. 2011 federal tax form 1040 Virgin Islands. 2011 federal tax form 1040 Withholding on Pensions If you receive a pension as a result of personal services performed in the United States, the pension income is subject to the 30% (or lower treaty) rate of withholding. 2011 federal tax form 1040 You may, however, have tax withheld at graduated rates on the portion of the pension that arises from the performance of services in the United States after December 31, 1986. 2011 federal tax form 1040 You must fill out Form W-8BEN and give it to the withholding agent or payer before the income is paid or credited to you. 2011 federal tax form 1040 Withholding on Tip Income Tips you receive during the year for services performed in the United States are subject to U. 2011 federal tax form 1040 S. 2011 federal tax form 1040 income tax. 2011 federal tax form 1040 Include them in taxable income. 2011 federal tax form 1040 In addition, tips received while working for one employer, amounting to $20 or more in a month, are subject to graduated withholding. 2011 federal tax form 1040 Independent Contractors If there is no employee-employer relationship between you and the person for whom you perform services, your compensation is subject to the 30% (or lower treaty) rate of withholding. 2011 federal tax form 1040 However, if you are engaged in a trade or business in the United States during the tax year, your compensation for personal services as an independent contractor (independent personal services) may be entirely or partly exempt from withholding if you reach an agreement with the Internal Revenue Service on the amount of withholding required. 2011 federal tax form 1040 An agreement that you reach with the IRS regarding withholding from your compensation for independent personal services is effective for payments covered by the agreement after it is agreed to by all parties. 2011 federal tax form 1040 You must agree to timely file an income tax return for the current tax year. 2011 federal tax form 1040 Central withholding agreements. 2011 federal tax form 1040   If you are a nonresident alien entertainer or athlete performing or participating in athletic events in the United States, you may be able to enter into a withholding agreement with the IRS for reduced withholding provided certain requirements are met. 2011 federal tax form 1040 Under no circumstances will such a withholding agreement reduce taxes withheld to less than the anticipated amount of income tax liability. 2011 federal tax form 1040   File Form 13930 and the required attachments with the IRS to request a central withholding agreement. 2011 federal tax form 1040 Either you or your authorized representative can file the form. 2011 federal tax form 1040 It should be sent to the IRS at least 45 days before the tour begins or the event occurs. 2011 federal tax form 1040 Exceptions will be considered on a case by case basis. 2011 federal tax form 1040   For more information on the CWA program, go to www. 2011 federal tax form 1040 irs. 2011 federal tax form 1040 gov/Individuals/International-Taxpayers/Central-Withholding-Agreements. 2011 federal tax form 1040 Final payment exemption. 2011 federal tax form 1040   Your final payment of compensation during the tax year for independent personal services may be entirely or partly exempt from withholding. 2011 federal tax form 1040 This exemption is available only once during your tax year and applies to a maximum of $5,000 of compensation. 2011 federal tax form 1040 To obtain this exemption, you or your agent must give the following statements and information to the Commissioner or his delegate. 2011 federal tax form 1040 A statement by each withholding agent from whom you have received gross income effectively connected with a trade or business in the United States during the tax year, showing the amount of income paid and the tax withheld. 2011 federal tax form 1040 Each statement must be signed by the withholding agent and verified by a declaration that it is made under penalties of perjury. 2011 federal tax form 1040 A statement by the withholding agent from whom you expect to receive the final payment of compensation, showing the amount of the payment and the amount of tax that would be withheld if a final payment exemption were not granted. 2011 federal tax form 1040 This statement must also be signed by the withholding agent and verified by a declaration that it is made under penalties of perjury. 2011 federal tax form 1040 A statement by you that you do not intend to receive any other income effectively connected with a trade or business in the United States during the current tax year. 2011 federal tax form 1040 The amount of tax that has been withheld or paid under any other provision of the Internal Revenue Code or regulations for any income effectively connected with your trade or business in the United States during the current tax year. 2011 federal tax form 1040 The amount of your outstanding tax liabilities, if any, including interest and penalties, from the current tax year or prior tax periods. 2011 federal tax form 1040 Any provision of an income tax treaty under which a partial or complete exemption from withholding may be claimed, the country of your residence, and a statement of sufficient facts to justify an exemption under the treaty. 2011 federal tax form 1040 A statement signed by you, and verified by a declaration that it is made under penalties of perjury, that all the information given is true and that to your knowledge no relevant information has been omitted. 2011 federal tax form 1040   If satisfied with the information, the IRS will determine the amount of your tentative income tax for the tax year on gross income effectively connected with your trade or business in the United States. 2011 federal tax form 1040 Ordinary and necessary business expenses can be taken into account if proven to the satisfaction of the Commissioner or his delegate. 2011 federal tax form 1040   The Commissioner or his delegate will send you a letter, directed to the withholding agent, showing the amount of the final payment of compensation that is exempt from withholding and the amount that can be paid to you because of the exemption. 2011 federal tax form 1040 You must give two copies of the letter to the withholding agent and must also attach a copy of the letter to your income tax return for the tax year for which the exemption is effective. 2011 federal tax form 1040 Allowance for Personal Exemption Withholding on payments for independent personal services is generally based on the amount of your compensation payment minus the value of one exemption ($3,950 for 2014). 2011 federal tax form 1040 To determine the income for independent personal services performed in the United States to which the 30% (or lower treaty) rate will apply, you are allowed one personal exemption if you are not a U. 2011 federal tax form 1040 S. 2011 federal tax form 1040 national and are not a resident of Canada, Mexico, or South Korea. 2011 federal tax form 1040 For purposes of 30% withholding, the exemption is prorated at $10. 2011 federal tax form 1040 82 a day in 2014 for the period that labor or personal services are performed in the United States. 2011 federal tax form 1040 To claim an exemption from withholding on the personal exemption amount, fill out the applicable parts of Form 8233 and give it to the withholding agent. 2011 federal tax form 1040 Example. 2011 federal tax form 1040 Eric Johannsen, who is a resident of Country X worked under a contract with a U. 2011 federal tax form 1040 S. 2011 federal tax form 1040 firm (not as an employee) in the United States for 100 days during 2014 before returning to his country. 2011 federal tax form 1040 He earned $6,000 for the services performed (not considered wages) in the United States. 2011 federal tax form 1040 Eric is married and has three dependent children. 2011 federal tax form 1040 His wife is not employed and has no income subject to U. 2011 federal tax form 1040 S. 2011 federal tax form 1040 tax. 2011 federal tax form 1040 The amount of the personal exemption to be allowed against the income for his personal services performed within the United States in 2014 is $1,082 (100 days × $10. 2011 federal tax form 1040 82), and withholding at 30% is applied against the balance. 2011 federal tax form 1040 Thus, $1,475. 2011 federal tax form 1040 40 in tax is withheld from Eric's earnings (30% of $4,918 ($6,000 − $1,082). 2011 federal tax form 1040 U. 2011 federal tax form 1040 S. 2011 federal tax form 1040 nationals or residents of Canada, Mexico, or South Korea. 2011 federal tax form 1040   If you are a nonresident alien who is a resident of Canada, Mexico, or South Korea, or who is a national of the United States, you are subject to the same 30% withholding on your compensation for independent personal services performed in the United States. 2011 federal tax form 1040 However, if you are a U. 2011 federal tax form 1040 S. 2011 federal tax form 1040 national or a resident of Canada or Mexico, you are allowed the same personal exemptions as U. 2011 federal tax form 1040 S. 2011 federal tax form 1040 citizens. 2011 federal tax form 1040 For the 30% (or lower treaty) rate withholding, you can take $10. 2011 federal tax form 1040 82 per day for each allowable exemption in 2014. 2011 federal tax form 1040 If you are a resident of South Korea, you are allowed personal exemptions for yourself and for your spouse and children who live with you in the United States at any time during the tax year. 2011 federal tax form 1040 However, the additional exemptions for your spouse and children must be further prorated as explained in chapter 5 under Exemptions . 2011 federal tax form 1040 Students and business apprentices from India. 2011 federal tax form 1040   If you are eligible for the benefits of Article 21(2) of the United States-India Income Tax Treaty, you are allowed an exemption for your spouse only if your spouse will have no gross income for 2014 and cannot be claimed as a dependent on another U. 2011 federal tax form 1040 S. 2011 federal tax form 1040 taxpayer's 2014 return. 2011 federal tax form 1040 You are also allowed an exemption for each dependent not admitted to the United States on “F-2,” “J-2,” or “M-2” visas if they meet the same rules that apply to U. 2011 federal tax form 1040 S. 2011 federal tax form 1040 citizens. 2011 federal tax form 1040 For the 30% (or lower treaty rate) withholding on compensation for independent personal services performed in the United States, you are allowed $10. 2011 federal tax form 1040 82 per day for each allowable exemption in 2014. 2011 federal tax form 1040 Refund of Taxes Withheld in Error Multi-level marketing. 2011 federal tax form 1040   If you are a distributor for a multi-level marketing company who had taxes withheld in error, file a U. 2011 federal tax form 1040 S. 2011 federal tax form 1040 income tax return (Form 1040NR, Form 1040NR-EZ, or Form 1120-F) or, if a tax return has already been filed, a claim for refund (Form 1040X or amended Form 1120-F) to recover the amount withheld in error. 2011 federal tax form 1040 You must also attach to the U. 2011 federal tax form 1040 S. 2011 federal tax form 1040 income tax return or claim for refund supporting information that includes, but is not limited to, the following items. 2011 federal tax form 1040 A copy of your Form W-2, Form 1042-S, or Form 1099 to prove the amount of taxes withheld. 2011 federal tax form 1040 A statement explaining why income reported on your Form W-2, Form 1042-S, or Form 1099 is not subject to U. 2011 federal tax form 1040 S. 2011 federal tax form 1040 taxation. 2011 federal tax form 1040 A statement listing all the dates you entered and left the United States during the taxable year. 2011 federal tax form 1040 If the compensation is multi-year compensation, the statement must list all the dates you entered and left the United States during each of the taxable years to which the compensation is attributable. 2011 federal tax form 1040 A copy of any documents or records that show the number of days you actually were present in the United States during the years listed. 2011 federal tax form 1040 A statement providing: (a) the number of days (or unit of time less than a day, if appropriate) that personal services were performed in the United States in connection with recruiting, training, and supporting your lower-tier distributors; and (b) the total number of days (or unit of time less than a day, if appropriate) that personal services were performed globally in connection with recruiting, training, and supporting your lower-tier distributors. 2011 federal tax form 1040 Any further relevant document or record supporting your claim that the taxes were withheld in error. 2011 federal tax form 1040 Withholding From Other Income Other income subject to 30% withholding generally includes fixed or determinable income such as interest (other than portfolio interest), dividends, pensions and annuities, and gains from certain sales and exchanges, discussed in chapter 4. 2011 federal tax form 1040 It also includes 85% of social security benefits paid to nonresident aliens. 2011 federal tax form 1040 Refund of taxes withheld in error on social security benefits paid to resident aliens. 2011 federal tax form 1040   Social security benefits paid to a lawful permanent resident (green card holder) are not subject to 30% withholding. 2011 federal tax form 1040 For U. 2011 federal tax form 1040 S. 2011 federal tax form 1040 income tax purposes, green card holders continue to be resident aliens until their lawful permanent resident status under immigration laws is either taken away or is administratively or judicially determined to have been abandoned. 2011 federal tax form 1040 See Green Card Test in chapter 1. 2011 federal tax form 1040 If you are a green card holder and tax was withheld in error on your social security benefits because you have a foreign address, the withholding tax is refundable by the Social Security Administration (SSA) or the IRS. 2011 federal tax form 1040 SSA will refund taxes erroneously withheld if the refund can be processed during the same calendar year in which the tax was withheld. 2011 federal tax form 1040 If SSA cannot refund the taxes withheld, you must file a Form 1040 or 1040A with the Department of the Treasury, Internal Revenue Service Center, Austin, TX 73301 to determine if you are entitled to a refund. 2011 federal tax form 1040 You must also attach the following to your Form 1040 or 1040A. 2011 federal tax form 1040 A copy of Form SSA-1042S, Social Security Benefit Statement. 2011 federal tax form 1040 A copy of the “green card. 2011 federal tax form 1040 ” A signed declaration that includes the following statements: The SSA should not have withheld income tax from my social security benefits because I am a U. 2011 federal tax form 1040 S. 2011 federal tax form 1040 lawful permanent resident and my green card has been neither revoked nor administratively or judicially determined to have been abandoned. 2011 federal tax form 1040 I am filing a U. 2011 federal tax form 1040 S. 2011 federal tax form 1040 income tax return for the tax year as a resident alien reporting all of my worldwide income. 2011 federal tax form 1040 I have not claimed benefits for the tax year under an income tax treaty as the resident of a country other than the United States. 2011 federal tax form 1040 Other income not subject to withholding of 30% (or lower treaty) rate. 2011 federal tax form 1040   The following income is not subject to withholding at the 30% (or lower treaty) rate if you file Form W-8ECI with the payer of the income. 2011 federal tax form 1040 Income (other than compensation) that is effectively connected with your U. 2011 federal tax form 1040 S. 2011 federal tax form 1040 trade or business. 2011 federal tax form 1040 Income from real property that you choose to treat as effectively connected with a U. 2011 federal tax form 1040 S. 2011 federal tax form 1040 trade or business. 2011 federal tax form 1040 See Income From Real Property in chapter 4 for details about this choice. 2011 federal tax form 1040   Special rules for withholding on partnership income, scholarships, and fellowships are explained next. 2011 federal tax form 1040 Tax Withheld on Partnership Income If you are a foreign partner in a U. 2011 federal tax form 1040 S. 2011 federal tax form 1040 or foreign partnership, the partnership will withhold tax on your share of effectively connected taxable income (ECTI) from the partnership. 2011 federal tax form 1040 You may be able to reduce your ECTI subject to withholding by certain partner-level deductions. 2011 federal tax form 1040 Generally, you must use Form 8804-C for this purpose. 2011 federal tax form 1040 See the Instructions for Form 8804-C for more information. 2011 federal tax form 1040 The withholding rate on your share of effectively connected income is generally the highest rate of tax specified under section 1 of the Code (39. 2011 federal tax form 1040 6% for 2014). 2011 federal tax form 1040 However, the partnership may withhold at the highest rate that applies to a particular type of income allocable to you if you gave the partnership the appropriate documentation. 2011 federal tax form 1040 Long-term capital gain is an example of a particular type of income to which the highest tax rate applies. 2011 federal tax form 1040 Claim the tax withheld as a credit on your 2014 Form 1040NR. 2011 federal tax form 1040 The partnership will give you a statement on Form 8805, Foreign Partner's Information Statement of Section 1446 Withholding Tax, showing the tax withheld. 2011 federal tax form 1040 A partnership that is publicly traded will withhold tax on your actual distributions of effectively connected income. 2011 federal tax form 1040 In this case the partnership will give you a statement on Form 1042-S, Foreign Person's U. 2011 federal tax form 1040 S. 2011 federal tax form 1040 Source Income Subject to Withholding. 2011 federal tax form 1040 Withholding on Scholarships and Fellowship Grants There is no withholding on a qualified scholarship received by a candidate for a degree. 2011 federal tax form 1040 See chapter 3. 2011 federal tax form 1040 If you are a nonresident alien student or grantee with an “F,” “J,” “M,” or “Q” visa and you receive a U. 2011 federal tax form 1040 S. 2011 federal tax form 1040 source grant or scholarship that is not fully exempt, the withholding agent (usually the payer of the scholarship) withholds tax at 14% (or lower treaty rate) of the taxable part of the grant or scholarship that is not a payment for services. 2011 federal tax form 1040 However, if you are not a candidate for a degree and the grant does not meet certain requirements, tax will be withheld at the 30% (or lower treaty) rate. 2011 federal tax form 1040 Any part of a scholarship or fellowship grant that is a payment for services is subject to graduated withholding as discussed earlier under Withholding on Wages. 2011 federal tax form 1040 Alternate Withholding Procedure Your withholding agent may choose to use an alternate procedure by asking you to fill out Form W-4 and the Personal Allowances Worksheet (attached to Form W-4). 2011 federal tax form 1040 Use the following instructions instead of the Form W-4 instructions to complete the worksheet. 2011 federal tax form 1040 Line A. 2011 federal tax form 1040   Enter the total of the following amounts on line A. 2011 federal tax form 1040 Personal exemption. 2011 federal tax form 1040   Include the prorated part of your allowable personal exemption. 2011 federal tax form 1040 Figure the amount by multiplying the number of days you expect to be in the United States in 2014 by the daily exemption amount ($10. 2011 federal tax form 1040 82). 2011 federal tax form 1040 Expenses. 2011 federal tax form 1040   Include expenses that will be deductible on your return. 2011 federal tax form 1040 These include away-from-home expenses (meals, lodging, and transportation), certain state and local income taxes, charitable contributions, and casualty losses, discussed earlier under Itemized Deductions in chapter 5. 2011 federal tax form 1040 They also include business expenses, moving expenses, and the IRA deduction discussed under Deductions in chapter 5. 2011 federal tax form 1040 Nontaxable grant or scholarship. 2011 federal tax form 1040   Include the part of your grant or scholarship that is not taxable under U. 2011 federal tax form 1040 S. 2011 federal tax form 1040 law or under a tax treaty. 2011 federal tax form 1040 Line B. 2011 federal tax form 1040   Enter -0- unless the following paragraph applies to you. 2011 federal tax form 1040   If you are a student who qualifies under Article 21(2) of the United States-India Income Tax Treaty, and you are not claiming deductions for away-from-home expenses or other itemized deductions (discussed earlier), enter the standard deduction on line B. 2011 federal tax form 1040 The standard deduction amount for 2013 is $6,100. 2011 federal tax form 1040 Lines C and D. 2011 federal tax form 1040   Enter -0- on both lines unless the following paragraphs apply to you. 2011 federal tax form 1040   If you are a resident of Canada, Mexico, South Korea, or a U. 2011 federal tax form 1040 S. 2011 federal tax form 1040 national, an additional daily exemption amount may be allowed for your spouse and each of your dependents. 2011 federal tax form 1040   If you are a resident of India who is eligible for the benefits of Article 21(2) of the United States-India Income Tax Treaty, you can claim an additional daily exemption amount for your spouse only if your spouse will have no gross income for 2014 and cannot be claimed as a dependent on another U. 2011 federal tax form 1040 S. 2011 federal tax form 1040 taxpayer's 2014 return. 2011 federal tax form 1040 You can also claim an additional amount for each of your dependents not admitted to the United States on “F-2,” “J-2,” or “M-2” visas if they meet the same rules that apply to U. 2011 federal tax form 1040 S. 2011 federal tax form 1040 citizens. 2011 federal tax form 1040   Enter any additional amount for your spouse on line C. 2011 federal tax form 1040 Enter any additional amount for your dependents on line D. 2011 federal tax form 1040 Lines E, F, and G. 2011 federal tax form 1040   No entries should be made on lines E, F, and G. 2011 federal tax form 1040 Line H. 2011 federal tax form 1040   Add the amounts on lines A through D and enter the total on line H. 2011 federal tax form 1040 Form W-4. 2011 federal tax form 1040   Complete lines 1 through 4 of Form W-4. 2011 federal tax form 1040 Sign and date the form and give it with the Personal Allowances Worksheet to your withholding agent. 2011 federal tax form 1040   If you file a Form W-4 to reduce or eliminate the withholding on your scholarship or grant, you must file an annual U. 2011 federal tax form 1040 S. 2011 federal tax form 1040 income tax return to be allowed the exemptions and deductions you claimed on that form. 2011 federal tax form 1040 If you are in the United States during more than one tax year, you must attach a statement to your yearly Form W-4 indicating that you have filed a U. 2011 federal tax form 1040 S. 2011 federal tax form 1040 income tax return for the previous year. 2011 federal tax form 1040 If you have not been in the United States long enough to be required to file a return, you must attach a statement to your Form W-4 saying you will file a U. 2011 federal tax form 1040 S. 2011 federal tax form 1040 income tax return when required. 2011 federal tax form 1040 After the withholding agent has accepted your Form W-4, tax will be withheld on your scholarship or grant at the graduated rates that apply to wages. 2011 federal tax form 1040 The gross amount of the income is reduced by the amount on line H of the worksheet and the withholding tax is figured on the remainder. 2011 federal tax form 1040 You will receive a Form 1042-S from the withholding agent (usually the payer of your grant) showing the gross amount of your taxable scholarship or fellowship grant less the withholding allowance amount, the tax rate, and the amount of tax withheld. 2011 federal tax form 1040 Use this form to prepare your annual U. 2011 federal tax form 1040 S. 2011 federal tax form 1040 income tax return. 2011 federal tax form 1040 Income Entitled to Tax Treaty Benefits If a tax treaty between the United States and your country provides an exemption from, or a reduced rate of, tax for certain items of income, you should notify the payor of the income (the withholding agent) of your foreign status to claim a tax treaty withholding exemption. 2011 federal tax form 1040 Generally, you do this by filing either Form W-8BEN or Form 8233 with the withholding agent. 2011 federal tax form 1040 File Form W-8BEN for income that is not personal services income. 2011 federal tax form 1040 File Form 8233 for personal services income as discussed next. 2011 federal tax form 1040 Employees and independent contractors. 2011 federal tax form 1040   If you perform personal services as an employee or as an independent contractor and you can claim an exemption from withholding on that personal service income because of a tax treaty, give Form 8233 to each withholding agent from whom amounts will be received. 2011 federal tax form 1040   Even if you submit Form 8233, the withholding agent may have to withhold tax from your income. 2011 federal tax form 1040 This is because the factors on which the treaty exemption is based may not be determinable until after the close of the tax year. 2011 federal tax form 1040 In this case, you must file Form 1040NR (or Form 1040NR-EZ if you qualify) to recover any overwithheld tax and to provide the IRS with proof that you are entitled to the treaty exemption. 2011 federal tax form 1040 Students, teachers, and researchers. 2011 federal tax form 1040   Students, teachers, and researchers must attach the appropriate statement shown in Appendix A (for students) or Appendix B (for teachers and researchers) at the end of this publication to the Form 8233 and give it to the withholding agent. 2011 federal tax form 1040 For treaties not listed in the appendices, attach a statement in a format similar to those for other treaties. 2011 federal tax form 1040   If you received a scholarship or fellowship and personal services income from the same withholding agent, use Form 8233 to claim an exemption from withholding based on a tax treaty for both types of income. 2011 federal tax form 1040 Special events and promotions. 2011 federal tax form 1040   Withholding at the full 30% rate is required for payments made to a nonresident alien or foreign corporation for gate receipts (or television or other receipts) from rock music festivals, boxing promotions, and other entertainment or sporting events, unless the withholding agent has been specifically advised otherwise by letter from the IRS. 2011 federal tax form 1040 Form 13930 is used to request a reduction in withholding. 2011 federal tax form 1040 Withholding may be required even if the income may be exempt from taxation by provisions of a tax treaty. 2011 federal tax form 1040 One reason for this is that the partial or complete exemption is usually based on factors that cannot be determined until after the close of the tax year. 2011 federal tax form 1040 You will be required to pay U. 2011 federal tax form 1040 S. 2011 federal tax form 1040 tax, at the time of your departure from the United States, on any income for which you incorrectly claimed a treaty exemption. 2011 federal tax form 1040 For more details on treaty provisions that apply to compensation, see Publication 901. 2011 federal tax form 1040 Tax Withheld on Real Property Sales If you are a nonresident alien and you dispose of a U. 2011 federal tax form 1040 S. 2011 federal tax form 1040 real property interest, the transferee (buyer) of the property generally must withhold a tax equal to 10% of the amount realized on the disposition. 2011 federal tax form 1040 A distribution by a qualified investment entity to a nonresident alien shareholder that is treated as gain from the sale or exchange of a U. 2011 federal tax form 1040 S. 2011 federal tax form 1040 real property interest by the shareholder is subject to withholding at 35%. 2011 federal tax form 1040 Withholding is also required on certain distributions and other transactions by domestic or foreign corporations, partnerships, trusts, and estates. 2011 federal tax form 1040 These rules are covered in Publication 515. 2011 federal tax form 1040 For information on the tax treatment of dispositions of U. 2011 federal tax form 1040 S. 2011 federal tax form 1040 real property interests, see Real Property Gain or Loss in chapter 4. 2011 federal tax form 1040 If you are a partner in a domestic partnership, and the partnership disposes of a U. 2011 federal tax form 1040 S. 2011 federal tax form 1040 real property interest at a gain, the partnership will withhold tax on the amount of gain allocable to its foreign partners. 2011 federal tax form 1040 Your share of the income and tax withheld will be reported to you on Form 8805, Foreign Partner's Information Statement of Section 1446 Withholding Tax, or Form 1042-S, Foreign Person's U. 2011 federal tax form 1040 S. 2011 federal tax form 1040 Source Income Subject to Withholding (in the case of a publicly traded partnership). 2011 federal tax form 1040 Withholding is not required in the following situations. 2011 federal tax form 1040 The property is acquired by the buyer for use as a residence and the amount realized (sales price) is not more than $300,000. 2011 federal tax form 1040 The property disposed of is an interest in a domestic corporation if any class of stock of the corporation is regularly traded on an established securities market. 2011 federal tax form 1040 However, this exception does not apply to certain dispositions of substantial amounts of non-publicly traded interests in publicly traded corporations. 2011 federal tax form 1040 The property disposed of is an interest in a U. 2011 federal tax form 1040 S. 2011 federal tax form 1040 corporation that is not regularly traded on an established market and you (the seller) give the buyer a copy of a statement issued by the corporation certifying that the interest is not a U. 2011 federal tax form 1040 S. 2011 federal tax form 1040 real property interest. 2011 federal tax form 1040 You (the seller) give the buyer a certification stating, under penalties of perjury, that you are not a foreign person, and containing your name, U. 2011 federal tax form 1040 S. 2011 federal tax form 1040 taxpayer identification number, and home address. 2011 federal tax form 1040 You can give the certification to a qualified substitute. 2011 federal tax form 1040 The qualified substitute gives the buyer a statement, under penalties of perjury, that the certification is in the possession of the qualified substitute. 2011 federal tax form 1040 For this purpose, a qualified substitute is (a) the person (including any attorney or title company) responsible for closing the transaction, other than your agent, and (b) the buyer's agent. 2011 federal tax form 1040 The buyer receives a withholding certificate from the Internal Revenue Service. 2011 federal tax form 1040 You give the buyer written notice that you are not required to recognize any gain or loss on the transfer because of a nonrecognition provision in the Internal Revenue Code or a provision in a U. 2011 federal tax form 1040 S. 2011 federal tax form 1040 tax treaty. 2011 federal tax form 1040 The buyer must file a copy of the notice with the Ogden Service Center, P. 2011 federal tax form 1040 O. 2011 federal tax form 1040 Box 409101, Ogden, UT 84409. 2011 federal tax form 1040 You must verify the notice as true and sign it under penalties of perjury. 2011 federal tax form 1040 The notice must contain the following information. 2011 federal tax form 1040 A statement that the notice is a notice of nonrecognition under regulation section 1. 2011 federal tax form 1040 1445-2(d)(2). 2011 federal tax form 1040 Your name, taxpayer identification number, and home address. 2011 federal tax form 1040 A statement that you are not required to recognize any gain or loss on the transfer. 2011 federal tax form 1040 A brief description of the transfer. 2011 federal tax form 1040 A brief summary of the law and facts supporting your claim that recognition of gain or loss is not required. 2011 federal tax form 1040 You may not give the buyer a written notice for any of the following transfers: the sale of your main home on which you exclude gain, a like-kind exchange that does not qualify for nonrecognition treatment in its entirety, or a deferred like-kind exchange that has not been completed at the time the buyer must file Form 8288. 2011 federal tax form 1040 Instead, a withholding certificate (described next) must be obtained. 2011 federal tax form 1040 The amount you realize on the transfer of a U. 2011 federal tax form 1040 S. 2011 federal tax form 1040 real property interest is zero. 2011 federal tax form 1040 The property is acquired by the United States, a U. 2011 federal tax form 1040 S. 2011 federal tax form 1040 state or possession, a political subdivision, or the District of Columbia. 2011 federal tax form 1040 The distribution is from a domestically controlled qualified investment entity (QIE) and is treated as a distribution of a U. 2011 federal tax form 1040 S. 2011 federal tax form 1040 real property interest only because an interest in the entity was disposed of in an applicable wash sale transaction. 2011 federal tax form 1040 For the definition of a QIE, see Qualified investment entities under Real Property Gain or Loss, earlier. 2011 federal tax form 1040 See Wash sale under Real Property Gain or Loss in chapter 4. 2011 federal tax form 1040 The certifications in (3) and (4) must be disregarded by the buyer if the buyer or qualified substitute has actual knowledge, or receives notice from a seller's or buyer's agent (or substitute), that they are false. 2011 federal tax form 1040 This also applies to the qualified substitute's statement under (4). 2011 federal tax form 1040 Withholding certificates. 2011 federal tax form 1040   The tax required to be withheld on a disposition can be reduced or eliminated under a withholding certificate issued by the IRS. 2011 federal tax form 1040 Either you or the buyer can request a withholding certificate. 2011 federal tax form 1040   A withholding certificate can be issued due to any of the following. 2011 federal tax form 1040 The IRS determines that reduced withholding is appropriate because either: The amount required to be withheld would be more than your maximum tax liability, or Withholding of the reduced amount would not jeopardize collection of the tax. 2011 federal tax form 1040 All of your realized gain is exempt from U. 2011 federal tax form 1040 S. 2011 federal tax form 1040 tax. 2011 federal tax form 1040 You or the buyer enters into an agreement for the payment of tax providing security for the tax liability. 2011 federal tax form 1040   Get Publication 515 and Form 8288-B for information on procedures to request a withholding certificate. 2011 federal tax form 1040 Credit for tax withheld. 2011 federal tax form 1040   The buyer must report and pay over the withheld tax within 20 days after the transfer using Form 8288, U. 2011 federal tax form 1040 S. 2011 federal tax form 1040 Withholding Tax Return for Dispositions by Foreign Persons of U. 2011 federal tax form 1040 S. 2011 federal tax form 1040 Real Property Interests. 2011 federal tax form 1040 This form is filed with the IRS with copies A and B of Form 8288-A, Statement of Withholding on Dispositions by Foreign Persons of U. 2011 federal tax form 1040 S. 2011 federal tax form 1040 Real Property Interests. 2011 federal tax form 1040 Copy B of this statement will be stamped received by the IRS and returned to you (the seller) if the statement is complete and includes your taxpayer identification number (TIN). 2011 federal tax form 1040 You must file Copy B with your tax return to take credit for the tax withheld. 2011 federal tax form 1040   A stamped copy of Form 8288-A will not be provided to you if your TIN is not included on that form. 2011 federal tax form 1040 The IRS will send you a letter requesting the TIN and providing instructions for how to get a TIN. 2011 federal tax form 1040 When you provide the IRS with a TIN, the IRS will provide you with a stamped Copy B of Form 8288-A. 2011 federal tax form 1040 Social Security and Medicare Taxes If you work as an employee in the United States, you must pay social security and Medicare taxes in most cases. 2011 federal tax form 1040 Your payments of these taxes contribute to your coverage under the U. 2011 federal tax form 1040 S. 2011 federal tax form 1040 social security system. 2011 federal tax form 1040 Social security coverage provides retirement benefits, survivors and disability benefits, and medical insurance (Medicare) benefits to individuals who meet certain eligibility requirements. 2011 federal tax form 1040 In most cases, the first $113,700 of taxable wages received in 2013 for services performed in the United States is subject to social security tax. 2011 federal tax form 1040 All taxable wages are subject to Medicare tax. 2011 federal tax form 1040 Your employer deducts these taxes from each wage payment. 2011 federal tax form 1040 Your employer must deduct these taxes even if you do not expect to qualify for social security or Medicare benefits. 2011 federal tax form 1040 You can claim a credit for excess social security tax on your income tax return if you have more than one employer and the amount deducted from your combined wages for 2013 is more than $7,049. 2011 federal tax form 1040 40. 2011 federal tax form 1040 Use the appropriate worksheet in chapter 3 of Publication 505, Tax Withholding and Estimated Tax, to figure your credit. 2011 federal tax form 1040 If any one employer deducted more than $7,049. 2011 federal tax form 1040 40, you cannot claim a credit for that amount. 2011 federal tax form 1040 Ask your employer to refund the excess. 2011 federal tax form 1040 If your employer does not refund the excess, you can file a claim for refund using Form 843. 2011 federal tax form 1040 In general, U. 2011 federal tax form 1040 S. 2011 federal tax form 1040 social security and Medicare taxes apply to payments of wages for services performed as an employee in the United States, regardless of the citizenship or residence of either the employee or the employer. 2011 federal tax form 1040 In limited situations, these taxes apply to wages for services performed outside the United States. 2011 federal tax form 1040 Your employer should be able to tell you if social security and Medicare taxes apply to your wages. 2011 federal tax form 1040 You cannot make voluntary payments if no taxes are due. 2011 federal tax form 1040 Additional Medicare Tax. 2011 federal tax form 1040   Beginning in 2013, in addition to the Medicare tax, a 0. 2011 federal tax form 1040 9% Additional Medicare Tax applies to Medicare wages, Railroad Retirement Tax Act (RRTA) compensation, and self-employment income that are more than: $250,000 if married filing jointly, $125,000 if married filing separately, or $200,000 for any other filing status. 2011 federal tax form 1040   There are no special rules for nonresident aliens for purposes of Additional Medicare Tax. 2011 federal tax form 1040 Wages, RRTA compensation, and self-employment income that are subject to Medicare tax will also be subject to Additional Medicare Tax if in excess of the applicable threshold. 2011 federal tax form 1040   Your employer is responsible for withholding the 0. 2011 federal tax form 1040 9% Additional Medicare Tax on Medicare wages or RRTA compensation it pays to you in excess of $200,000 in the calendar year. 2011 federal tax form 1040 If you intend to file a joint return and you anticipate that you and your spouse's individual wages are not going to be more than $200,000 but your combined wages and self-employment income are going to be more than $250,000, you may want to request additional withholding on Form W-4 and/or make estimated tax payments. 2011 federal tax form 1040   If you file Form 1040NR, you must pay Additional Medicare Tax if the total of your wages and your self-employment income was more than $125,000 if married (Box 3, 4, or 5 on page 1 of Form 1040NR), or $200,000 if single or qualifying widow(er) (Box 1, 2, or 6 on page 1 of Form 1040NR). 2011 federal tax form 1040    See Form 8959, Additional Medicare Tax, and the Instructions for Form 8959 to determine whether you are required to pay Additional Medicare Tax. 2011 federal tax form 1040 For more information on Additional Medicare Tax, go to IRS. 2011 federal tax form 1040 gov and enter “Additional Medicare Tax” in the search box. 2011 federal tax form 1040   Self-employed individuals may also be required to pay Additional Medicare Tax. 2011 federal tax form 1040 See Self-Employment Tax , later. 2011 federal tax form 1040 Students and Exchange Visitors Generally, services performed by you as a nonresident alien temporarily in the United States as a nonimmigrant under subparagraph (F), (J), (M), or (Q) of section 101(a)(15) of the Immigration and Nationality Act are not covered under the social security program if the services are performed to carry out the purpose for which you were admitted to the United States. 2011 federal tax form 1040 This means that there will be no withholding of social security or Medicare taxes from the pay you receive for these services. 2011 federal tax form 1040 These types of services are very limited, and generally include only on-campus work, practical training, and economic hardship employment. 2011 federal tax form 1040 Social security and Medicare taxes will be withheld from your pay for these services if you are considered a resident alien as discussed in chapter 1, even though your nonimmigrant classification (“F,” “J,” “M,” or “Q”) remains the same. 2011 federal tax form 1040 Services performed by a spouse or minor child of nonimmigrant aliens with the classification of “F-2,” “J-2,” “M-2,” and “Q-3” are covered under social security. 2011 federal tax form 1040 Nonresident Alien Students If you are a nonresident alien temporarily admitted to the United States as a student, you generally are not permitted to work for a wage or salary or to engage in business while you are in the United States. 2011 federal tax form 1040 In some cases, a student admitted to the United States in “F-1,” “M-1,” or “J-1” status is granted permission to work. 2011 federal tax form 1040 Social security and Medicare taxes are not withheld from pay for the work unless the student is considered a resident alien. 2011 federal tax form 1040 Any student who is enrolled and regularly attending classes at a school may be exempt from social security and Medicare taxes on pay for services performed for that school. 2011 federal tax form 1040 The U. 2011 federal tax form 1040 S. 2011 federal tax form 1040 Citizenship and Immigration Services (USCIS) permits on-campus work for students in “F-1” status if it does not displace a U. 2011 federal tax form 1040 S. 2011 federal tax form 1040 resident. 2011 federal tax form 1040 On-campus work means work performed on the school's premises. 2011 federal tax form 1040 On-campus work includes work performed at an off-campus location that is educationally affiliated with the school. 2011 federal tax form 1040 On-campus work under the terms of a scholarship, fellowship, or assistantship is considered part of the academic program of a student taking a full course of study and is permitted by the USCIS. 2011 federal tax form 1040 Social security and Medicare taxes are not withheld from pay for this work unless the student is considered a resident alien. 2011 federal tax form 1040 If services performed by a nonresident alien student are not considered as performed to carry out the purpose for which the student was admitted to the United States, social security and Medicare taxes will be withheld from pay for the services unless the pay is exempt under the Internal Revenue Code. 2011 federal tax form 1040 Exchange Visitors Exchange visitors are temporarily admitted to the United States under section 101(a)(15)(J) of the Immigration and Nationality Act. 2011 federal tax form 1040 Social security and Medicare taxes are not withheld on pay for services of an exchange visitor who has been given permission to work and who possesses or obtains a letter of authorization from the sponsor unless the exchange visitor is considered a resident alien. 2011 federal tax form 1040 If services performed by an exchange visitor are not considered as performed to carry out the purpose for which the visitor was admitted to the United States, social security and Medicare taxes are withheld from pay for the services unless the pay is exempt under the Internal Revenue Code. 2011 federal tax form 1040 Nonresident aliens temporarily admitted to the United States as participants in international cultural exchange programs under section 101(a)(15)(Q) of the Immigration and Nationality Act may be exempt from social security and Medicare taxes. 2011 federal tax form 1040 The employer must be the petitioner through whom the alien obtained the “Q” visa. 2011 federal tax form 1040 Social security and Medicare taxes are not withheld from pay for this work unless the alien is considered a resident alien. 2011 federal tax form 1040 Refund of Taxes Withheld in Error If social security or Medicare taxes were withheld in error from pay that is not subject to these taxes, contact the employer who withheld the taxes for a refund. 2011 federal tax form 1040 If you are unable to get a full refund of the amount from your employer, file a claim for refund with the Internal Revenue Service on Form 843, Claim for Refund and Request for Abatement. 2011 federal tax form 1040 Attach the following items to Form 843. 2011 federal tax form 1040 A copy of your Form W-2 to prove the amount of social security and Medicare taxes withheld. 2011 federal tax form 1040 A copy of your visa. 2011 federal tax form 1040 Form I-94 (or other documentation showing your dates of arrival or departure). 2011 federal tax form 1040 If you have an F-1 visa, documentation showing permission to work in the U. 2011 federal tax form 1040 S. 2011 federal tax form 1040 If you have a J-1 visa, documentation showing permission to work in the U. 2011 federal tax form 1040 S. 2011 federal tax form 1040 If you are engaged in optional practical training or employment due to severe economic necessity, documentation showing permission to work in the U. 2011 federal tax form 1040 S. 2011 federal tax form 1040 A statement from your employer indicating the amount of the reimbursement your employer provided and the amount of the credit or refund your employer claimed or you authorized your employer to claim. 2011 federal tax form 1040 If you cannot obtain this statement from your employer, you must provide this information on your own statement and explain why you are not attaching a statement from your employer or on Form 8316 claiming your employer will not issue the refund. 2011 federal tax form 1040 If you were exempt from social security and Medicare tax for only part of the year, pay statements showing the tax paid during the period you were exempt. 2011 federal tax form 1040 File Form 843 (with attachments) with the Department of the Treasury, Internal Revenue Service Center, Ogden, UT 84201-0038. 2011 federal tax form 1040 Do not use Form 843 to request a refund of Additional Medicare Tax. 2011 federal tax form 1040 If Additional Medicare Tax was withheld from your pay in error, you can claim a credit for any withheld Additional Medicare Tax against the total tax liability shown on your tax return by filing Form 8959 with Form 1040 or 1040NR. 2011 federal tax form 1040 If Additional Medicare Tax was withheld in error in a prior year for which you already filed Form 1040 or 1040NR, you must file Form 1040X, Amended U. 2011 federal tax form 1040 S. 2011 federal tax form 1040 Individual Income Tax Return, for the prior year in which the wages or compensation were originally received to recover the Additional Medicare Tax withheld in error. 2011 federal tax form 1040 See the Instructions for Form 1040X. 2011 federal tax form 1040 Agricultural Workers Agricultural workers temporarily admitted into the United States on H-2A visas are exempt from social security and Medicare taxes on compensation paid to them for services performed in connection with the H-2A visa. 2011 federal tax form 1040 You can find more information about not having tax withheld at www. 2011 federal tax form 1040 irs. 2011 federal tax form 1040 gov/Individuals/International-Taxpayers/Foreign-Agricultural-Workers. 2011 federal tax form 1040 Self-Employment Tax Self-employment tax is the social security and Medicare taxes for individuals who are self-employed. 2011 federal tax form 1040 Nonresident aliens are not subject to self-employment tax unless an international social security agreement in effect determines that they are covered under the U. 2011 federal tax form 1040 S. 2011 federal tax form 1040 social security system. 2011 federal tax form 1040 Residents of the U. 2011 federal tax form 1040 S. 2011 federal tax form 1040 Virgin Islands, Puerto Rico, Guam, the Commonwealth of the Northern Mariana Islands, or American Samoa are considered U. 2011 federal tax form 1040 S. 2011 federal tax form 1040 residents for this purpose and are subject to the self-employment tax. 2011 federal tax form 1040 Resident aliens must pay self-employment tax under the same rules that apply to U. 2011 federal tax form 1040 S. 2011 federal tax form 1040 citizens. 2011 federal tax form 1040 However, a resident alien employed by an international organization, a foreign government, or a wholly-owned instrumentality of a foreign government is not subject to the self-employment tax on income earned in the United States. 2011 federal tax form 1040 Self-employment income you receive while you are a resident alien is subject to self-employment tax even if it was paid for services you performed as a nonresident alien. 2011 federal tax form 1040 Example. 2011 federal tax form 1040 Bill Jones is an author engaged in the business of writing books. 2011 federal tax form 1040 Bill had several books published in a foreign country while he was a citizen and resident of that country. 2011 federal tax form 1040 During 2013, Bill entered the United States as a resident alien. 2011 federal tax form 1040 After becoming a U. 2011 federal tax form 1040 S. 2011 federal tax form 1040 resident, he continued to receive royalties from his foreign publisher. 2011 federal tax form 1040 Bill reports his income and expenses on the cash basis (he reports income on his tax return when received and deducts expenses when paid). 2011 federal tax form 1040 Bill's 2013 self-employment income includes the royalties received after he became a U. 2011 federal tax form 1040 S. 2011 federal tax form 1040 resident even though the books were published while he was a nonresident alien. 2011 federal tax form 1040 This royalty income is subject to self-employment tax. 2011 federal tax form 1040 Reporting self-employment tax. 2011 federal tax form 1040   Use Schedule SE (Form 1040) to report and figure your self-employment tax. 2011 federal tax form 1040 Then enter the tax on Form 1040, line 56, or Form 1040NR, line 54. 2011 federal tax form 1040 Attach Schedule SE to Form 1040 or Form 1040NR. 2011 federal tax form 1040 Additional Medicare Tax. 2011 federal tax form 1040   Self-employed individuals must pay a 0. 2011 federal tax form 1040 9% Additional Medicare Tax on self-employment income that exceeds one of the following threshold amounts (based on your filing status): Married filing jointly — $250,000; Married filing separately — $125,000; Single, Head of household, or Qualifying widow(er) — $200,000. 2011 federal tax form 1040   If you have both wages and self-employment income, the threshold amount for applying the Additional Medicare Tax on the self-employment income is reduced (but not below zero) by the amount of wages subject to Additional Medicare Tax. 2011 federal tax form 1040 A self-employment loss should not be considered for purposes of this tax   If you file Form 1040NR, you must pay Additional Medicare Tax if the total of your wages and your self-employment income was more than $125,000 if married (Box 3, 4, or 5 on page 1 of Form 1040NR), or $200,000 if single or qualifying widow(er) (Box 1, 2, or 6 on page 1 of Form 1040NR). 2011 federal tax form 1040   See Form 8959, Additional Medicare Tax, and the Instructions for Form 8959 to determine whether you are required to pay Additional Medicare Tax. 2011 federal tax form 1040 For more information on Additional Medicare Tax, go to IRS. 2011 federal tax form 1040 gov and enter “Additional Medicare Tax” in the search box. 2011 federal tax form 1040 Deduction for employer-equivalent portion of self-employment tax. 2011 federal tax form 1040   If you must pay self-employment tax, you can deduct a portion of the self-employment tax paid in figuring your adjusted gross income. 2011 federal tax form 1040 This deduction is figured on Schedule SE (Form 1040). 2011 federal tax form 1040 Note. 2011 federal tax form 1040 No portion of the Additional Medicare Tax is deductible for self-employment tax. 2011 federal tax form 1040 More information. 2011 federal tax form 1040   Get Publication 334, Tax Guide for Small Business, for more information about self-employment tax. 2011 federal tax form 1040 International Social Security Agreements The United States has entered into social security agreements with foreign countries to coordinate social security coverage and taxation of workers employed for part or all of their working careers in one of the countries. 2011 federal tax form 1040 These agreements are commonly referred to as totalization agreements. 2011 federal tax form 1040 Under these agreements, dual coverage and dual contributions (taxes) for the same work are eliminated. 2011 federal tax form 1040 The agreements generally make sure that social security taxes (including self-employment tax) are paid only to one country. 2011 federal tax form 1040 Agreements are in effect with the following countries. 2011 federal tax form 1040 Australia. 2011 federal tax form 1040 Austria. 2011 federal tax form 1040 Belgium. 2011 federal tax form 1040 Canada. 2011 federal tax form 1040 Chile. 2011 federal tax form 1040 Czech Republic. 2011 federal tax form 1040 Denmark. 2011 federal tax form 1040 Finland. 2011 federal tax form 1040 France. 2011 federal tax form 1040 Germany. 2011 federal tax form 1040 Greece. 2011 federal tax form 1040 Ireland. 2011 federal tax form 1040 Italy. 2011 federal tax form 1040 Japan. 2011 federal tax form 1040 Korea, South. 2011 federal tax form 1040 Luxembourg. 2011 federal tax form 1040 The Netherlands. 2011 federal tax form 1040 Norway. 2011 federal tax form 1040 Poland. 2011 federal tax form 1040 Portugal. 2011 federal tax form 1040 Spain. 2011 federal tax form 1040 Sweden. 2011 federal tax form 1040 Switzerland. 2011 federal tax form 1040 The United Kingdom. 2011 federal tax form 1040 Agreements with other countries are expected to enter into force in the future. 2011 federal tax form 1040 Employees. 2011 federal tax form 1040   Generally, under these agreements, you are subject to social security taxes only in the country where you are working. 2011 federal tax form 1040 However, if you are temporarily sent to work for the same employer in the United States and your pay would normally be subject to social security taxes in both countries, most agreements provide that you remain covered only by the social security system of the country from which you were sent. 2011 federal tax form 1040 You can get more information on any agreement by contacting the U. 2011 federal tax form 1040 S. 2011 federal tax form 1040 Social Security Administration at the address given later. 2011 federal tax form 1040 If you have access to the Internet, you can get more information at www. 2011 federal tax form 1040 socialsecurity. 2011 federal tax form 1040 gov/international. 2011 federal tax form 1040   To establish that your pay is subject only to foreign social security taxes and is exempt from U. 2011 federal tax form 1040 S. 2011 federal tax form 1040 social security taxes (including the Medicare tax) under an agreement, you or your employer should request a certificate of coverage from the appropriate agency of the foreign country. 2011 federal tax form 1040 This will usually be the same agency to which you or your employer pays your foreign social security taxes. 2011 federal tax form 1040 The foreign agency will be able to tell you what information is needed for them to issue the certificate. 2011 federal tax form 1040 Your employer should keep a copy of the certificate because it may be needed to show why you are exempt from U. 2011 federal tax form 1040 S. 2011 federal tax form 1040 social security taxes. 2011 federal tax form 1040 Only wages paid on or after the effective date of the agreement can be exempt from U. 2011 federal tax form 1040 S. 2011 federal tax form 1040 social security taxes. 2011 federal tax form 1040    Some of the countries with which the United States has agreements will not issue certificates of coverage. 2011 federal tax form 1040 In this case, either you or your employer should request a statement that your wages are not covered by the U. 2011 federal tax form 1040 S. 2011 federal tax form 1040 social security system. 2011 federal tax form 1040 Request the statement from the following address. 2011 federal tax form 1040 U. 2011 federal tax form 1040 S. 2011 federal tax form 1040 Social Security Administration Office of International Programs P. 2011 federal tax form 1040 O. 2011 federal tax form 1040 Box 17741 Baltimore, MD 21235-7741 Self-employed individuals. 2011 federal tax form 1040   Under most agreements, self-employed individuals are covered by the social security system of the country where they reside. 2011 federal tax form 1040 However, under some agreements, you may be exempt from U. 2011 federal tax form 1040 S. 2011 federal tax form 1040 self-employment tax if you temporarily transfer your business activity to or from the United States. 2011 federal tax form 1040   If you believe that your self-employment income is subject only to U. 2011 federal tax form 1040 S. 2011 federal tax form 1040 self-employment tax and is exempt from foreign social security taxes, request a certificate of coverage from the U. 2011 federal tax form 1040 S. 2011 federal tax form 1040 Social Security Administration at the address given earlier. 2011 federal tax form 1040 This certificate will establish your exemption from foreign social security taxes. 2011 federal tax form 1040   To establish that your self-employment income is subject only to foreign social security taxes and is exempt from U. 2011 federal tax form 1040 S. 2011 federal tax form 1040 self-employment tax, request a certificate of coverage from the appropriate agency of the foreign country. 2011 federal tax form 1040 If the foreign country will not issue the certificate, you should request a statement that your income is not covered by the U. 2011 federal tax form 1040 S. 2011 federal tax form 1040 social security system. 2011 federal tax form 1040 Request it from the U. 2011 federal tax form 1040 S. 2011 federal tax form 1040 Social Security Administration at the address given earlier. 2011 federal tax form 1040 Attach a photocopy of either statement to Form 1040 each year you are exempt. 2011 federal tax form 1040 Also print “Exempt, see attached statement” on the line for self-employment tax. 2011 federal tax form 1040 Estimated Tax Form 1040-ES (NR) You may have income from which no U. 2011 federal tax form 1040 S. 2011 federal tax form 1040 income tax is withheld. 2011 federal tax form 1040 Or the amount of tax withheld may be less than the income tax you estimate you will owe at the end of the year. 2011 federal tax form 1040 If so, you may have to pay estimated tax. 2011 federal tax form 1040 Generally, you must make estimated tax payments for 2014 if you expect to owe at least $1,000 in tax and you expect your withholding and certain refundable credits to be less than the smaller of: 90% of the tax to be shown on your 2014 income tax return, or 100% of the tax shown on your 2013 income tax return (if your 2013 return covered all 12 months of the year). 2011 federal tax form 1040 If your adjusted gross income for 2013 was more than $150,000 ($75,000 if your filing status for 2014 is married filing separately), substitute 110% for 100% in (2) above if you are not a farmer or fisherman. 2011 federal tax form 1040 Item (2) does not apply if you did not file a 2013 return. 2011 federal tax form 1040 A nonresident alien should use Form 1040-ES (NR) to figure and pay estimated tax. 2011 federal tax form 1040 If you pay by check, make it payable to the "United States Treasury. 2011 federal tax form 1040 " How to estimate your tax for 2014. 2011 federal tax form 1040   If you filed a 2013 return on Form 1040NR or Form 1040NR-EZ and expect your income, number of exemptions, and total deductions for 2014 to be nearly the same, you should use your 2013 return as a guide to complete the Estimated Tax Worksheet in the Form 1040-ES (NR) instructions. 2011 federal tax form 1040 If you did not file a return for 2013, or if your income, exemptions, deductions, or credits will be different for 2014, you must estimate these amounts. 2011 federal tax form 1040 Figure your estimated tax liability using the Tax Rate Schedule in the 2014 Form 1040-ES (NR) instructions for your filing status. 2011 federal tax form 1040 Note. 2011 federal tax form 1040 If you expect to be a resident of Puerto Rico during the entire year, use Form 1040-ES or Formulario 1040-ES (PR). 2011 federal tax form 1040 When to pay estimated tax. 2011 federal tax form 1040   Make your first estimated tax payment by the due date for filing the previous year's Form 1040NR or Form 1040NR-EZ. 2011 federal tax form 1040 If you have wages subject to the same withholding rules that apply to U. 2011 federal tax form 1040 S. 2011 federal tax form 1040 citizens, you must file Form 1040NR or Form 1040NR-EZ and make your first estimated tax payment by April 15, 2014. 2011 federal tax form 1040 If you do not have wages subject to withholding, file your income tax return and make your first estimated tax payment by June 16, 2014. 2011 federal tax form 1040   If your first estimated tax payment is due April 15, 2014, you can pay your estimated tax in full at that time or in four equal installments by the dates shown next. 2011 federal tax form 1040 1st installment April 15, 2014 2nd installment June 16, 2014 3rd installment Sept. 2011 federal tax form 1040 15, 2014 4th installment Jan. 2011 federal tax form 1040 15, 2015 If your first payment is not due until June 16, 2014, you can pay your estimated tax in full at that time or: ½ of your estimated tax by June 16, 2014, 1/4 of the tax by September 15, 2014, and 1/4 by January 15, 2015. 2011 federal tax form 1040    You do not have to make the payment due January 15, 2015, if you file your 2014 Form 1040NR or 1040NR-EZ by February 2, 2015, and pay the entire balance due with your return. 2011 federal tax form 1040 Fiscal year. 2011 federal tax form 1040   If your return is not on a calendar year basis, your due dates are the 15th day of the 4th, 6th, and 9th months of your fiscal year, and the 1st month of the following fiscal year. 2011 federal tax form 1040 If any date falls on a Saturday, Sunday, or legal holiday, use the next day that is not a Saturday, Sunday, or legal holiday. 2011 federal tax form 1040 Changes in income, deductions, or exemptions. 2011 federal tax form 1040   Even if you are not required to make an estimated tax payment in April or June, your circumstances may change so that you will have to make estimated tax payments later. 2011 federal tax form 1040 This can happen if you receive additional income or if any of your deductions are reduced or eliminated. 2011 federal tax form 1040 If so, see the instructions for Form 1040-ES (NR) and Publication 505 for information on figuring your estimated tax. 2011 federal tax form 1040 Amended estimated tax. 2011 federal tax form 1040   If, after you have made estimated tax payments, you find your estimated tax is substantially increased or decreased because of a change in your income or exemptions, you should adjust your remaining estimated tax payments. 2011 federal tax form 1040 To do this, see the instructions for Form 1040-ES (NR) and Publication 505. 2011 federal tax form 1040 Penalty for failure to pay estimated income tax. 2011 federal tax form 1040   You will be subject to a penalty for underpayment of installments of estimated tax except in certain situations. 2011 federal tax form 1040 These situations are explained on Form 2210, Underpayment of Estimated Tax by Individuals, Estates, and Trusts. 2011 federal tax form 1040 Prev  Up  Next   Home   More Online Publications