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2012 Federal Tax Forms 1040

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2012 Federal Tax Forms 1040

2012 federal tax forms 1040 Publication 515 - Main Content Table of Contents Withholding of TaxWithholding Agent Withholding and Reporting Obligations Persons Subject to NRA WithholdingIdentifying the Payee Foreign Persons DocumentationBeneficial Owners Foreign Intermediaries and Foreign Flow-Through Entities Standards of Knowledge Presumption Rules Income Subject to NRA WithholdingSource of Income Fixed or Determinable Annual or Periodical Income (FDAP) Withholding on Specific IncomeEffectively Connected Income Income Not Effectively Connected Pay for Personal Services Performed Artists and Athletes (Income Codes 42 and 43) Other Income Foreign Governments and Certain Other Foreign Organizations U. 2012 federal tax forms 1040 S. 2012 federal tax forms 1040 Taxpayer Identification NumbersUnexpected payment. 2012 federal tax forms 1040 Depositing Withheld TaxesWhen Deposits Are Required Adjustment for Overwithholding Returns RequiredJoint owners. 2012 federal tax forms 1040 Electronic reporting. 2012 federal tax forms 1040 Partnership Withholding on Effectively Connected IncomeWho Must Withhold Foreign Partner Publicly Traded Partnerships U. 2012 federal tax forms 1040 S. 2012 federal tax forms 1040 Real Property InterestForeign corporations. 2012 federal tax forms 1040 Domestic corporations. 2012 federal tax forms 1040 U. 2012 federal tax forms 1040 S. 2012 federal tax forms 1040 real property holding corporations. 2012 federal tax forms 1040 Partnerships. 2012 federal tax forms 1040 Trusts and estates. 2012 federal tax forms 1040 Domestically controlled QIE. 2012 federal tax forms 1040 Late filing of certifications or notices. 2012 federal tax forms 1040 Certifications. 2012 federal tax forms 1040 Liability of agent or qualified substitute. 2012 federal tax forms 1040 Reporting and Paying the Tax Withholding Certificates Tax Treaty TablesTable 1 Table 2 Table 3 How To Get Tax HelpLow Income Taxpayer Clinics (LITCs). 2012 federal tax forms 1040 Withholding of Tax In most cases, a foreign person is subject to U. 2012 federal tax forms 1040 S. 2012 federal tax forms 1040 tax on its U. 2012 federal tax forms 1040 S. 2012 federal tax forms 1040 source income. 2012 federal tax forms 1040 Most types of U. 2012 federal tax forms 1040 S. 2012 federal tax forms 1040 source income received by a foreign person are subject to U. 2012 federal tax forms 1040 S. 2012 federal tax forms 1040 tax of 30%. 2012 federal tax forms 1040 A reduced rate, including exemption, may apply if there is a tax treaty between the foreign person's country of residence and the United States. 2012 federal tax forms 1040 The tax is generally withheld (NRA withholding) from the payment made to the foreign person. 2012 federal tax forms 1040 The term “NRA withholding” is used in this publication descriptively to refer to withholding required under sections 1441, 1442, and 1443 of the Internal Revenue Code. 2012 federal tax forms 1040 In most cases, NRA withholding describes the withholding regime that requires withholding on a payment of U. 2012 federal tax forms 1040 S. 2012 federal tax forms 1040 source income. 2012 federal tax forms 1040 Payments to foreign persons, including nonresident alien individuals, foreign entities, and governments, may be subject to NRA withholding. 2012 federal tax forms 1040 NRA withholding does not include withholding under section 1445 of the Code (see U. 2012 federal tax forms 1040 S. 2012 federal tax forms 1040 Real Property Interest, later) or under section 1446 of the Code (see Partnership Withholding on Effectively Connected Income , later). 2012 federal tax forms 1040 A withholding agent (defined next) is the person responsible for withholding on payments made to a foreign person. 2012 federal tax forms 1040 However, a withholding agent that can reliably associate the payment with documentation (discussed later) from a U. 2012 federal tax forms 1040 S. 2012 federal tax forms 1040 person is not required to withhold. 2012 federal tax forms 1040 In addition, a withholding agent may apply a reduced rate of withholding (including an exemption from withholding) if it can reliably associate the payment with documentation from a beneficial owner that is a foreign person entitled to a reduced rate of withholding. 2012 federal tax forms 1040 Withholding Agent You are a withholding agent if you are a U. 2012 federal tax forms 1040 S. 2012 federal tax forms 1040 or foreign person that has control, receipt, custody, disposal, or payment of any item of income of a foreign person that is subject to withholding. 2012 federal tax forms 1040 A withholding agent may be an individual, corporation, partnership, trust, association, nominee (under section 1446 of the Code), or any other entity, including any foreign intermediary, foreign partnership, or U. 2012 federal tax forms 1040 S. 2012 federal tax forms 1040 branch of certain foreign banks and insurance companies. 2012 federal tax forms 1040 You may be a withholding agent even if there is no requirement to withhold from a payment or even if another person has withheld the required amount from the payment. 2012 federal tax forms 1040 Although several persons may be withholding agents for a single payment, the full tax is required to be withheld only once. 2012 federal tax forms 1040 In most cases, the U. 2012 federal tax forms 1040 S. 2012 federal tax forms 1040 person who pays an amount subject to NRA withholding is the person responsible for withholding. 2012 federal tax forms 1040 However, other persons may be required to withhold. 2012 federal tax forms 1040 For example, a payment made by a flow-through entity or nonqualified intermediary that knows, or has reason to know, that the full amount of NRA withholding was not done by the person from which it receives a payment is required to do the appropriate withholding since it also falls within the definition of a withholding agent. 2012 federal tax forms 1040 In addition, withholding must be done by any qualified intermediary, withholding foreign partnership, or withholding foreign trust in accordance with the terms of its withholding agreement, discussed later. 2012 federal tax forms 1040 Liability for tax. 2012 federal tax forms 1040   As a withholding agent, you are personally liable for any tax required to be withheld. 2012 federal tax forms 1040 This liability is independent of the tax liability of the foreign person to whom the payment is made. 2012 federal tax forms 1040 If you fail to withhold and the foreign payee fails to satisfy its U. 2012 federal tax forms 1040 S. 2012 federal tax forms 1040 tax liability, then both you and the foreign person are liable for tax, as well as interest and any applicable penalties. 2012 federal tax forms 1040   The applicable tax will be collected only once. 2012 federal tax forms 1040 If the foreign person satisfies its U. 2012 federal tax forms 1040 S. 2012 federal tax forms 1040 tax liability, you are not liable for the tax but remain liable for any interest and penalties for failure to withhold. 2012 federal tax forms 1040 Determination of amount to withhold. 2012 federal tax forms 1040   You must withhold on the gross amount subject to NRA withholding. 2012 federal tax forms 1040 You cannot reduce the gross amount by any deductions. 2012 federal tax forms 1040 However, see Scholarships and Fellowship Grants and Pay for Personal Services Performed , later, for when a deduction for a personal exemption may be allowed. 2012 federal tax forms 1040   If the determination of the source of the income or the amount subject to tax depends on facts that are not known at the time of payment, you must withhold an amount sufficient to ensure that at least 30% of the amount subsequently determined to be subject to withholding is withheld. 2012 federal tax forms 1040 In no case, however, should you withhold more than 30% of the total amount paid. 2012 federal tax forms 1040 Or, you may make a reasonable estimate of the amount from U. 2012 federal tax forms 1040 S. 2012 federal tax forms 1040 sources and put a corresponding part of the amount due in escrow until the amount from U. 2012 federal tax forms 1040 S. 2012 federal tax forms 1040 sources can be determined, at which time withholding becomes due. 2012 federal tax forms 1040 When to withhold. 2012 federal tax forms 1040   Withholding is required at the time you make a payment of an amount subject to withholding. 2012 federal tax forms 1040 A payment is made to a person if that person realizes income, whether or not there is an actual transfer of cash or other property. 2012 federal tax forms 1040 A payment is considered made to a person if it is paid for that person's benefit. 2012 federal tax forms 1040 For example, a payment made to a creditor of a person in satisfaction of that person's debt to the creditor is considered made to the person. 2012 federal tax forms 1040 A payment also is considered made to a person if it is made to that person's agent. 2012 federal tax forms 1040   A U. 2012 federal tax forms 1040 S. 2012 federal tax forms 1040 partnership should withhold when any distributions that include amounts subject to withholding are made. 2012 federal tax forms 1040 However, if a foreign partner's distributive share of income subject to withholding is not actually distributed, the U. 2012 federal tax forms 1040 S. 2012 federal tax forms 1040 partnership must withhold on the foreign partner's distributive share of the income on the earlier of the date that a Schedule K-1 (Form 1065) is provided or mailed to the partner or the due date for furnishing that schedule. 2012 federal tax forms 1040 If the distributable amount consists of effectively connected income, see Partnership Withholding on Effectively Connected Income , later. 2012 federal tax forms 1040 A U. 2012 federal tax forms 1040 S. 2012 federal tax forms 1040 trust is required to withhold on the amount includible in the gross income of a foreign beneficiary to the extent the trust's distributable net income consists of an amount subject to withholding. 2012 federal tax forms 1040 To the extent a U. 2012 federal tax forms 1040 S. 2012 federal tax forms 1040 trust is required to distribute an amount subject to withholding but does not actually distribute the amount, it must withhold on the foreign beneficiary's allocable share at the time the income is required to be reported on Form 1042-S. 2012 federal tax forms 1040 Withholding and Reporting Obligations You are required to report payments subject to NRA withholding on Form 1042-S and to file a tax return on Form 1042. 2012 federal tax forms 1040 (See Returns Required , later. 2012 federal tax forms 1040 ) An exception from reporting may apply to individuals who are not required to withhold from a payment and who do not make the payment in the course of their trade or business. 2012 federal tax forms 1040 Form 1099 reporting and backup withholding. 2012 federal tax forms 1040    You also may be responsible as a payer for reporting on Form 1099 payments made to a U. 2012 federal tax forms 1040 S. 2012 federal tax forms 1040 person. 2012 federal tax forms 1040 You must withhold 28% (backup withholding rate) from a reportable payment made to a U. 2012 federal tax forms 1040 S. 2012 federal tax forms 1040 person that is subject to Form 1099 reporting if any of the following apply. 2012 federal tax forms 1040 The U. 2012 federal tax forms 1040 S. 2012 federal tax forms 1040 person has not provided its taxpayer identification number (TIN) in the manner required. 2012 federal tax forms 1040 The IRS notifies you that the TIN furnished by the payee is incorrect. 2012 federal tax forms 1040 There has been a notified payee underreporting. 2012 federal tax forms 1040 There has been a payee certification failure. 2012 federal tax forms 1040 In most cases, a TIN must be provided by a U. 2012 federal tax forms 1040 S. 2012 federal tax forms 1040 non-exempt recipient on Form W-9, Request for Taxpayer Identification Number and Certification. 2012 federal tax forms 1040 A payer files a tax return on Form 945, Annual Return of Withheld Federal Income Tax, for backup withholding. 2012 federal tax forms 1040 You may be required to file Form 1099 and, if appropriate, backup withhold, even if you do not make the payments directly to that U. 2012 federal tax forms 1040 S. 2012 federal tax forms 1040 person. 2012 federal tax forms 1040 For example, you are required to report income paid to a foreign intermediary or flow-through entity that collects for a U. 2012 federal tax forms 1040 S. 2012 federal tax forms 1040 person subject to Form 1099 reporting. 2012 federal tax forms 1040 See Identifying the Payee , later, for more information. 2012 federal tax forms 1040 Also see Section S. 2012 federal tax forms 1040 Special Rules for Reporting Payments Made Through Foreign Intermediaries and Foreign Flow-Through Entities on Form 1099 in the General Instructions for Certain Information Returns. 2012 federal tax forms 1040 Foreign persons who provide Form W-8BEN, Form W-8ECI, or Form W-8EXP (or applicable documentary evidence) are exempt from backup withholding and Form 1099 reporting. 2012 federal tax forms 1040 Wages paid to employees. 2012 federal tax forms 1040   If you are the employer of a nonresident alien, you generally must withhold taxes at graduated rates. 2012 federal tax forms 1040 See Pay for Personal Services Performed , later. 2012 federal tax forms 1040 Effectively connected income by partnerships. 2012 federal tax forms 1040   A withholding agent that is a partnership (whether U. 2012 federal tax forms 1040 S. 2012 federal tax forms 1040 or foreign) is also responsible for withholding on its income effectively connected with a U. 2012 federal tax forms 1040 S. 2012 federal tax forms 1040 trade or business that is allocable to foreign partners. 2012 federal tax forms 1040 See Partnership Withholding on Effectively Connected Income , later, for more information. 2012 federal tax forms 1040 U. 2012 federal tax forms 1040 S. 2012 federal tax forms 1040 real property interest. 2012 federal tax forms 1040   A withholding agent also may be responsible for withholding if a foreign person transfers a U. 2012 federal tax forms 1040 S. 2012 federal tax forms 1040 real property interest to the agent, or if it is a corporation, partnership, trust, or estate that distributes a U. 2012 federal tax forms 1040 S. 2012 federal tax forms 1040 real property interest to a shareholder, partner, or beneficiary that is a foreign person. 2012 federal tax forms 1040 See U. 2012 federal tax forms 1040 S. 2012 federal tax forms 1040 Real Property Interest , later. 2012 federal tax forms 1040 Persons Subject to NRA Withholding NRA withholding applies only to payments made to a payee that is a foreign person. 2012 federal tax forms 1040 It does not apply to payments made to U. 2012 federal tax forms 1040 S. 2012 federal tax forms 1040 persons. 2012 federal tax forms 1040 Usually, you determine the payee's status as a U. 2012 federal tax forms 1040 S. 2012 federal tax forms 1040 or foreign person based on the documentation that person provides. 2012 federal tax forms 1040 See Documentation , later. 2012 federal tax forms 1040 However, if you have received no documentation or you cannot reliably associate all or a part of a payment with documentation, then you must apply certain presumption rules, discussed later. 2012 federal tax forms 1040 Identifying the Payee In most cases, the payee is the person to whom you make the payment, regardless of whether that person is the beneficial owner of the income. 2012 federal tax forms 1040 However, there are situations in which the payee is a person other than the one to whom you actually make a payment. 2012 federal tax forms 1040 U. 2012 federal tax forms 1040 S. 2012 federal tax forms 1040 agent of foreign person. 2012 federal tax forms 1040   If you make a payment to a U. 2012 federal tax forms 1040 S. 2012 federal tax forms 1040 person and you have actual knowledge that the U. 2012 federal tax forms 1040 S. 2012 federal tax forms 1040 person is receiving the payment as an agent of a foreign person, you must treat the payment as made to the foreign person. 2012 federal tax forms 1040 However, if the U. 2012 federal tax forms 1040 S. 2012 federal tax forms 1040 person is a financial institution, you may treat the institution as the payee provided you have no reason to believe that the institution will not comply with its own obligation to withhold. 2012 federal tax forms 1040   If the payment is not subject to NRA withholding (for example, gross proceeds from the sales of securities), you must treat the payment as made to a U. 2012 federal tax forms 1040 S. 2012 federal tax forms 1040 person and not as a payment to a foreign person. 2012 federal tax forms 1040 You may be required to report the payment on Form 1099 and, if applicable, backup withhold. 2012 federal tax forms 1040 Disregarded entities. 2012 federal tax forms 1040   A business entity that is not a corporation and that has a single owner may be disregarded as an entity separate from its owner (a disregarded entity) for federal tax purposes. 2012 federal tax forms 1040 The payee of a payment made to a disregarded entity is the owner of the entity. 2012 federal tax forms 1040   If the owner of the entity is a foreign person, you must apply NRA withholding unless you can treat the foreign owner as a beneficial owner entitled to a reduced rate of withholding. 2012 federal tax forms 1040   If the owner is a U. 2012 federal tax forms 1040 S. 2012 federal tax forms 1040 person, you do not apply NRA withholding. 2012 federal tax forms 1040 However, you may be required to report the payment on Form 1099 and, if applicable, backup withhold. 2012 federal tax forms 1040 You may assume that a foreign entity is not a disregarded entity unless you can reliably associate the payment with documentation provided by the owner or you have actual knowledge or reason to know that the foreign entity is a disregarded entity. 2012 federal tax forms 1040 Flow-Through Entities The payees of payments (other than income effectively connected with a U. 2012 federal tax forms 1040 S. 2012 federal tax forms 1040 trade or business) made to a foreign flow-through entity are the owners or beneficiaries of the flow-through entity. 2012 federal tax forms 1040 This rule applies for purposes of NRA withholding and for Form 1099 reporting and backup withholding. 2012 federal tax forms 1040 Income that is, or is deemed to be, effectively connected with the conduct of a U. 2012 federal tax forms 1040 S. 2012 federal tax forms 1040 trade or business of a flow-through entity is treated as paid to the entity. 2012 federal tax forms 1040 All of the following are flow-through entities. 2012 federal tax forms 1040 A foreign partnership (other than a withholding foreign partnership). 2012 federal tax forms 1040 A foreign simple or foreign grantor trust (other than a withholding foreign trust). 2012 federal tax forms 1040 A fiscally transparent entity receiving income for which treaty benefits are claimed. 2012 federal tax forms 1040 See Fiscally transparent entity , later. 2012 federal tax forms 1040 In most cases, you treat a payee as a flow-through entity if it provides you with a Form W-8IMY (see Documentation , later) on which it claims such status. 2012 federal tax forms 1040 You also may be required to treat the entity as a flow-through entity under the presumption rules, discussed later. 2012 federal tax forms 1040 You must determine whether the owners or beneficiaries of a flow-through entity are U. 2012 federal tax forms 1040 S. 2012 federal tax forms 1040 or foreign persons, how much of the payment relates to each owner or beneficiary, and, if the owner or beneficiary is foreign, whether a reduced rate of NRA withholding applies. 2012 federal tax forms 1040 You make these determinations based on the documentation and other information (contained in a withholding statement) that is associated with the flow-through entity's Form W-8IMY. 2012 federal tax forms 1040 If you do not have all of the information that is required to reliably associate a payment with a specific payee, you must apply the presumption rules. 2012 federal tax forms 1040 See Documentation and Presumption Rules , later. 2012 federal tax forms 1040 Withholding foreign partnerships and withholding foreign trusts are not flow-through entities. 2012 federal tax forms 1040 Foreign partnerships. 2012 federal tax forms 1040    A foreign partnership is any partnership that is not organized under the laws of any state of the United States or the District of Columbia or any partnership that is treated as foreign under the income tax regulations. 2012 federal tax forms 1040 If a foreign partnership is not a withholding foreign partnership, the payees of income are the partners of the partnership, provided the partners are not themselves a flow-through entity or a foreign intermediary. 2012 federal tax forms 1040 However, the payee is the partnership itself if the partnership is claiming treaty benefits on the basis that it is not fiscally transparent and that it meets all the other requirements for claiming treaty benefits. 2012 federal tax forms 1040 If a partner is a foreign flow-through entity or a foreign intermediary, you apply the payee determination rules to that partner to determine the payees. 2012 federal tax forms 1040 Example 1. 2012 federal tax forms 1040 A nonwithholding foreign partnership has three partners: a nonresident alien individual; a foreign corporation; and a U. 2012 federal tax forms 1040 S. 2012 federal tax forms 1040 citizen. 2012 federal tax forms 1040 You make a payment of U. 2012 federal tax forms 1040 S. 2012 federal tax forms 1040 source interest to the partnership. 2012 federal tax forms 1040 It gives you a Form W-8IMY with which it associates Form W-8BEN from the nonresident alien; Form W-8BEN from the foreign corporation; and Form W-9 from the U. 2012 federal tax forms 1040 S. 2012 federal tax forms 1040 citizen. 2012 federal tax forms 1040 The partnership also gives you a complete withholding statement that enables you to associate a part of the interest payment to each partner. 2012 federal tax forms 1040 You must treat all three partners as the payees of the interest payment as if the payment were made directly to them. 2012 federal tax forms 1040 Report the payment to the nonresident alien and the foreign corporation on Forms 1042-S. 2012 federal tax forms 1040 Report the payment to the U. 2012 federal tax forms 1040 S. 2012 federal tax forms 1040 citizen on Form 1099-INT. 2012 federal tax forms 1040 Example 2. 2012 federal tax forms 1040 A nonwithholding foreign partnership has two partners: a foreign corporation and a nonwithholding foreign partnership. 2012 federal tax forms 1040 The second partnership has two partners, both nonresident alien individuals. 2012 federal tax forms 1040 You make a payment of U. 2012 federal tax forms 1040 S. 2012 federal tax forms 1040 source interest to the first partnership. 2012 federal tax forms 1040 It gives you a valid Form W-8IMY with which it associates a Form W-8BEN from the foreign corporation and a Form W-8IMY from the second partnership. 2012 federal tax forms 1040 In addition, Forms W-8BEN from the partners are associated with the Form W-8IMY from the second partnership. 2012 federal tax forms 1040 The Forms W-8IMY from the partnerships have complete withholding statements associated with them. 2012 federal tax forms 1040 Because you can reliably associate a part of the interest payment with the Form W-8BEN provided by the foreign corporation and the Forms W-8BEN provided by the nonresident alien individual partners as a result of the withholding statements, you must treat them as the payees of the interest. 2012 federal tax forms 1040 Example 3. 2012 federal tax forms 1040 You make a payment of U. 2012 federal tax forms 1040 S. 2012 federal tax forms 1040 source dividends to a withholding foreign partnership. 2012 federal tax forms 1040 The partnership has two partners, both foreign corporations. 2012 federal tax forms 1040 You can reliably associate the payment with a valid Form W-8IMY from the partnership on which it represents that it is a withholding foreign partnership. 2012 federal tax forms 1040 You must treat the partnership as the payee of the dividends. 2012 federal tax forms 1040 Foreign simple and grantor trust. 2012 federal tax forms 1040   A trust is foreign unless it meets both of the following tests. 2012 federal tax forms 1040 A court within the United States is able to exercise primary supervision over the administration of the trust. 2012 federal tax forms 1040 One or more U. 2012 federal tax forms 1040 S. 2012 federal tax forms 1040 persons have the authority to control all substantial decisions of the trust. 2012 federal tax forms 1040   In most cases, a foreign simple trust is a foreign trust that is required to distribute all of its income annually. 2012 federal tax forms 1040 A foreign grantor trust is a foreign trust that is treated as a grantor trust under sections 671 through 679 of the Code. 2012 federal tax forms 1040   The payees of a payment made to a foreign simple trust are the beneficiaries of the trust. 2012 federal tax forms 1040 The payees of a payment made to a foreign grantor trust are the owners of the trust. 2012 federal tax forms 1040 However, the payee is the foreign simple or grantor trust itself if the trust is claiming treaty benefits on the basis that it is not fiscally transparent and that it meets all the other requirements for claiming treaty benefits. 2012 federal tax forms 1040 If the beneficiaries or owners are themselves flow-through entities or foreign intermediaries, you apply the payee determination rules to that beneficiary or owner to determine the payees. 2012 federal tax forms 1040 Example. 2012 federal tax forms 1040 A foreign simple trust has three beneficiaries: two nonresident alien individuals and a U. 2012 federal tax forms 1040 S. 2012 federal tax forms 1040 citizen. 2012 federal tax forms 1040 You make a payment of interest to the foreign trust. 2012 federal tax forms 1040 It gives you a Form W-8IMY with which it associates Forms W-8BEN from the nonresident aliens and a Form W-9 from the U. 2012 federal tax forms 1040 S. 2012 federal tax forms 1040 citizen. 2012 federal tax forms 1040 The trust also gives you a complete withholding statement that enables you to associate a part of the interest payment with the forms provided by each beneficiary. 2012 federal tax forms 1040 You must treat all three beneficiaries as the payees of the interest payment as if the payment were made directly to them. 2012 federal tax forms 1040 Report the payment to the nonresident aliens on Forms 1042-S. 2012 federal tax forms 1040 Report the payment to the U. 2012 federal tax forms 1040 S. 2012 federal tax forms 1040 citizen on Form 1099-INT. 2012 federal tax forms 1040 Fiscally transparent entity. 2012 federal tax forms 1040   If a reduced rate of withholding under an income tax treaty is claimed, a flow-through entity includes any entity in which the interest holder must treat the entity as fiscally transparent. 2012 federal tax forms 1040 The determination of whether an entity is fiscally transparent is made on an item of income basis (that is, the determination is made separately for interest, dividends, royalties, etc. 2012 federal tax forms 1040 ). 2012 federal tax forms 1040 The interest holder in an entity makes the determination by applying the laws of the jurisdiction where the interest holder is organized, incorporated, or otherwise considered a resident. 2012 federal tax forms 1040 An entity is considered to be fiscally transparent for the income to the extent the laws of that jurisdiction require the interest holder to separately take into account on a current basis the interest holder's share of the income, whether or not distributed to the interest holder, and the character and source of the income to the interest holder are determined as if the income was realized directly from the source that paid it to the entity. 2012 federal tax forms 1040 Subject to the standards of knowledge rules discussed later, you generally make the determination that an entity is fiscally transparent based on a Form W-8IMY provided by the entity. 2012 federal tax forms 1040   The payees of a payment made to a fiscally transparent entity are the interest holders of the entity. 2012 federal tax forms 1040 Example. 2012 federal tax forms 1040 Entity A is a business organization organized under the laws of country X that has an income tax treaty in force with the United States. 2012 federal tax forms 1040 A has two interest holders, B and C. 2012 federal tax forms 1040 B is a corporation organized under the laws of country Y. 2012 federal tax forms 1040 C is a corporation organized under the laws of country Z. 2012 federal tax forms 1040 Both countries Y and Z have an income tax treaty in force with the United States. 2012 federal tax forms 1040 A receives royalty income from U. 2012 federal tax forms 1040 S. 2012 federal tax forms 1040 sources that is not effectively connected with the conduct of a trade or business in the United States. 2012 federal tax forms 1040 For U. 2012 federal tax forms 1040 S. 2012 federal tax forms 1040 income tax purposes, A is treated as a partnership. 2012 federal tax forms 1040 Country X treats A as a partnership and requires the interest holders in A to separately take into account on a current basis their respective shares of the income paid to A even if the income is not distributed. 2012 federal tax forms 1040 The laws of country X provide that the character and source of the income to A's interest holders are determined as if the income was realized directly from the source that paid it to A. 2012 federal tax forms 1040 Accordingly, A is fiscally transparent in its jurisdiction, country X. 2012 federal tax forms 1040 B and C are not fiscally transparent under the laws of their respective countries of incorporation. 2012 federal tax forms 1040 Country Y requires B to separately take into account on a current basis B's share of the income paid to A, and the character and source of the income to B is determined as if the income was realized directly from the source that paid it to A. 2012 federal tax forms 1040 Accordingly, A is fiscally transparent for that income under the laws of country Y, and B is treated as deriving its share of the U. 2012 federal tax forms 1040 S. 2012 federal tax forms 1040 source royalty income for purposes of the U. 2012 federal tax forms 1040 S. 2012 federal tax forms 1040 -Y income tax treaty. 2012 federal tax forms 1040 Country Z, on the other hand, treats A as a corporation and does not require C to take into account its share of A's income on a current basis whether or not distributed. 2012 federal tax forms 1040 Therefore, A is not treated as fiscally transparent under the laws of country Z. 2012 federal tax forms 1040 Accordingly, C is not treated as deriving its share of the U. 2012 federal tax forms 1040 S. 2012 federal tax forms 1040 source royalty income for purposes of the U. 2012 federal tax forms 1040 S. 2012 federal tax forms 1040 -Z income tax treaty. 2012 federal tax forms 1040 Foreign Intermediaries In most cases, if you make payments to a foreign intermediary, the payees are the persons for whom the foreign intermediary collects the payment, such as account holders or customers, not the intermediary itself. 2012 federal tax forms 1040 This rule applies for purposes of NRA withholding and for Form 1099 reporting and backup withholding. 2012 federal tax forms 1040 You may, however, treat a qualified intermediary that has assumed primary withholding responsibility for a payment as the payee, and you are not required to withhold. 2012 federal tax forms 1040 An intermediary is a custodian, broker, nominee, or any other person that acts as an agent for another person. 2012 federal tax forms 1040 A foreign intermediary is either a qualified intermediary or a nonqualified intermediary. 2012 federal tax forms 1040 In most cases, you determine whether an entity is a qualified intermediary or a nonqualified intermediary based on the representations the intermediary makes on Form W-8IMY. 2012 federal tax forms 1040 You must determine whether the customers or account holders of a foreign intermediary are U. 2012 federal tax forms 1040 S. 2012 federal tax forms 1040 or foreign persons and, if the account holder or customer is foreign, whether a reduced rate of NRA withholding applies. 2012 federal tax forms 1040 You make these determinations based on the foreign intermediary's Form W-8IMY and associated information and documentation. 2012 federal tax forms 1040 If you do not have all of the information or documentation that is required to reliably associate a payment with a payee, you must apply the presumption rules. 2012 federal tax forms 1040 See Documentation and Presumption Rules , later. 2012 federal tax forms 1040 Nonqualified intermediary. 2012 federal tax forms 1040   A nonqualified intermediary (NQI) is any intermediary that is a foreign person and that is not a qualified intermediary. 2012 federal tax forms 1040 The payees of a payment made to an NQI are the customers or account holders on whose behalf the NQI is acting. 2012 federal tax forms 1040 Example. 2012 federal tax forms 1040 You make a payment of interest to a foreign bank that is a nonqualified intermediary. 2012 federal tax forms 1040 The bank gives you a Form W-8IMY and the Forms W-8BEN of two foreign persons, and a Form W-9 from a U. 2012 federal tax forms 1040 S. 2012 federal tax forms 1040 person for whom the bank is collecting the payments. 2012 federal tax forms 1040 The bank also associates with its Form W-8IMY a withholding statement on which it allocates the interest payment to each account holder and provides all other information required to be on the withholding statement. 2012 federal tax forms 1040 The account holders are the payees of the interest payment. 2012 federal tax forms 1040 You should report the part of the interest paid to the two foreign persons on Forms 1042-S and the part paid to the U. 2012 federal tax forms 1040 S. 2012 federal tax forms 1040 person on Form 1099-INT. 2012 federal tax forms 1040 Qualified intermediary. 2012 federal tax forms 1040   A qualified intermediary (QI) is any foreign intermediary (or foreign branch of a U. 2012 federal tax forms 1040 S. 2012 federal tax forms 1040 intermediary) that has entered into a qualified intermediary withholding agreement (discussed later) with the IRS. 2012 federal tax forms 1040 You may treat a QI as a payee to the extent the QI assumes primary withholding responsibility or primary Form 1099 reporting and backup withholding responsibility for a payment. 2012 federal tax forms 1040 In this situation, the QI is required to withhold the tax. 2012 federal tax forms 1040 You can determine whether a QI has assumed responsibility from the Form W-8IMY provided by the QI. 2012 federal tax forms 1040   A payment to a QI to the extent it does not assume primary NRA withholding responsibility is considered made to the person on whose behalf the QI acts. 2012 federal tax forms 1040 If a QI does not assume Form 1099 reporting and backup withholding responsibility, you must report on Form 1099 and, if applicable, backup withhold as if you were making the payment directly to the U. 2012 federal tax forms 1040 S. 2012 federal tax forms 1040 person. 2012 federal tax forms 1040 Branches of financial institutions. 2012 federal tax forms 1040   Branches of financial institutions are not permitted to operate as QIs if they are located outside of countries having approved “know-your-customer” (KYC) rules. 2012 federal tax forms 1040 The countries with approved KYC rules are listed on IRS. 2012 federal tax forms 1040 gov. 2012 federal tax forms 1040 QI withholding agreement. 2012 federal tax forms 1040   Foreign financial institutions and foreign branches of U. 2012 federal tax forms 1040 S. 2012 federal tax forms 1040 financial institutions can enter into an agreement with the IRS to be a qualified intermediary. 2012 federal tax forms 1040   A QI is entitled to certain simplified withholding and reporting rules. 2012 federal tax forms 1040 In general, there are three major areas whereby intermediaries with QI status are afforded such simplified treatment. 2012 federal tax forms 1040   To apply for QI status, complete Form 14345, Qualified Intermediary Application, and Form SS-4, Application for Employer Identification Number. 2012 federal tax forms 1040 These forms, and the procedures required to obtain a QI withholding agreement are available at www. 2012 federal tax forms 1040 irs. 2012 federal tax forms 1040 gov/Businesses/Corporations/Qualified-Intermediaries-(QI). 2012 federal tax forms 1040 Documentation. 2012 federal tax forms 1040   A QI is not required to forward documentation obtained from foreign account holders to the U. 2012 federal tax forms 1040 S. 2012 federal tax forms 1040 withholding agent from whom the QI receives a payment of U. 2012 federal tax forms 1040 S. 2012 federal tax forms 1040 source income. 2012 federal tax forms 1040 The QI maintains such documentation at its location and provides the U. 2012 federal tax forms 1040 S. 2012 federal tax forms 1040 withholding agent with withholding rate pools. 2012 federal tax forms 1040 A withholding rate pool is a payment of a single type of income that is subject to a single rate of withholding. 2012 federal tax forms 1040   A QI is required to provide the U. 2012 federal tax forms 1040 S. 2012 federal tax forms 1040 withholding agent with information regarding U. 2012 federal tax forms 1040 S. 2012 federal tax forms 1040 persons subject to Form 1099 information reporting unless the QI assumes the primary obligation to do Form 1099 reporting and backup withholding. 2012 federal tax forms 1040   If a QI obtains documentary evidence under the “know-your-customer” rules that apply to the QI under local law, and the documentary evidence is of a type specified in an attachment to the QI agreement, the documentary evidence remains valid until there is a change in circumstances or the QI knows the information is incorrect. 2012 federal tax forms 1040 This indefinite validity period rule does not apply to Forms W-8 or to documentary evidence that is not of the type specified in the attachment to the agreement. 2012 federal tax forms 1040 Form 1042-S reporting. 2012 federal tax forms 1040   A QI is permitted to report payments made to its direct foreign account holders on a pooled basis rather than reporting payments to each direct account holder specifically. 2012 federal tax forms 1040 Pooled basis reporting is not available for payments to certain account holders, such as a nonqualified intermediary or a flow-through entity (discussed earlier). 2012 federal tax forms 1040 Collective refund procedures. 2012 federal tax forms 1040   A QI may seek a refund on behalf of its direct account holders. 2012 federal tax forms 1040 The direct account holders, therefore, are not required to file returns with the IRS to obtain refunds, but rather may obtain them from the QI. 2012 federal tax forms 1040 U. 2012 federal tax forms 1040 S. 2012 federal tax forms 1040 branches of foreign banks and foreign insurance companies. 2012 federal tax forms 1040   Special rules apply to a U. 2012 federal tax forms 1040 S. 2012 federal tax forms 1040 branch of a foreign bank subject to Federal Reserve Board supervision or a foreign insurance company subject to state regulatory supervision. 2012 federal tax forms 1040 If you agree to treat the branch as a U. 2012 federal tax forms 1040 S. 2012 federal tax forms 1040 person, you may treat the branch as a U. 2012 federal tax forms 1040 S. 2012 federal tax forms 1040 payee for a payment subject to NRA withholding provided you receive a Form W-8IMY from the U. 2012 federal tax forms 1040 S. 2012 federal tax forms 1040 branch on which the agreement is evidenced. 2012 federal tax forms 1040 If you treat the branch as a U. 2012 federal tax forms 1040 S. 2012 federal tax forms 1040 payee, you are not required to withhold. 2012 federal tax forms 1040 Even though you agree to treat the branch as a U. 2012 federal tax forms 1040 S. 2012 federal tax forms 1040 person, you must report the payment on Form 1042-S. 2012 federal tax forms 1040   A financial institution organized in a U. 2012 federal tax forms 1040 S. 2012 federal tax forms 1040 possession is treated as a U. 2012 federal tax forms 1040 S. 2012 federal tax forms 1040 branch. 2012 federal tax forms 1040 The special rules discussed in this section apply to a possessions financial institution. 2012 federal tax forms 1040   If you are paying a U. 2012 federal tax forms 1040 S. 2012 federal tax forms 1040 branch an amount that is not subject to NRA withholding, treat the payment as made to a foreign person, irrespective of any agreement to treat the branch as a U. 2012 federal tax forms 1040 S. 2012 federal tax forms 1040 person for amounts subject to NRA withholding. 2012 federal tax forms 1040 Consequently, amounts not subject to NRA withholding that are paid to a U. 2012 federal tax forms 1040 S. 2012 federal tax forms 1040 branch are not subject to Form 1099 reporting or backup withholding. 2012 federal tax forms 1040   Alternatively, a U. 2012 federal tax forms 1040 S. 2012 federal tax forms 1040 branch may provide you with a Form W-8IMY with which it associates the documentation of the persons on whose behalf it acts. 2012 federal tax forms 1040 In this situation, the payees are the persons on whose behalf the branch acts provided you can reliably associate the payment with valid documentation from those persons. 2012 federal tax forms 1040 See Nonqualified Intermediaries under  Documentation, later. 2012 federal tax forms 1040   If the U. 2012 federal tax forms 1040 S. 2012 federal tax forms 1040 branch does not provide you with a Form W-8IMY, then you should treat a payment subject to NRA withholding as made to the foreign person of which the branch is a part and the income as effectively connected with the conduct of a trade or business in the United States. 2012 federal tax forms 1040 Withholding foreign partnership and foreign trust. 2012 federal tax forms 1040   A withholding foreign partnership (WP) is any foreign partnership that has entered into a WP withholding agreement with the IRS and is acting in that capacity. 2012 federal tax forms 1040 A withholding foreign trust (WT) is a foreign simple or grantor trust that has entered into a WT withholding agreement with the IRS and is acting in that capacity. 2012 federal tax forms 1040   A WP or WT may act in that capacity only for payments of amounts subject to NRA withholding that are distributed to, or included in the distributive share of, its direct partners, beneficiaries, or owners. 2012 federal tax forms 1040 A WP or WT acting in that capacity must assume NRA withholding responsibility for these amounts. 2012 federal tax forms 1040 You may treat a WP or WT as a payee if it has provided you with documentation (discussed later) that represents that it is acting as a WP or WT for such amounts. 2012 federal tax forms 1040 WP and WT withholding agreements. 2012 federal tax forms 1040   The WP and WT withholding agreements and the application procedures for the agreements are in Revenue Procedure 2003-64. 2012 federal tax forms 1040 Also see the following items. 2012 federal tax forms 1040 Revenue Procedure 2004-21. 2012 federal tax forms 1040 Revenue Procedure 2005-77. 2012 federal tax forms 1040 Employer identification number (EIN). 2012 federal tax forms 1040   A completed Form SS-4 must be submitted with the application for being a WP or WT. 2012 federal tax forms 1040 The WP or WT will be assigned a WP-EIN or WT-EIN to be used only when acting in that capacity. 2012 federal tax forms 1040 Documentation. 2012 federal tax forms 1040   A WP or WT must provide you with a Form W-8IMY that certifies that the WP or WT is acting in that capacity and a written statement identifying the amounts for which it is so acting. 2012 federal tax forms 1040 The statement is not required to contain withholding rate pool information or any information relating to the identity of a direct partner, beneficiary, or owner. 2012 federal tax forms 1040 The Form W-8IMY must contain the WP-EIN or WT-EIN. 2012 federal tax forms 1040 Foreign Persons A payee is subject to NRA withholding only if it is a foreign person. 2012 federal tax forms 1040 A foreign person includes a nonresident alien individual, foreign corporation, foreign partnership, foreign trust, foreign estate, and any other person that is not a U. 2012 federal tax forms 1040 S. 2012 federal tax forms 1040 person. 2012 federal tax forms 1040 It also includes a foreign branch of a U. 2012 federal tax forms 1040 S. 2012 federal tax forms 1040 financial institution if the foreign branch is a qualified intermediary. 2012 federal tax forms 1040 In most cases, the U. 2012 federal tax forms 1040 S. 2012 federal tax forms 1040 branch of a foreign corporation or partnership is treated as a foreign person. 2012 federal tax forms 1040 Nonresident alien. 2012 federal tax forms 1040   A nonresident alien is an individual who is not a U. 2012 federal tax forms 1040 S. 2012 federal tax forms 1040 citizen or a resident alien. 2012 federal tax forms 1040 A resident of a foreign country under the residence article of an income tax treaty is a nonresident alien individual for purposes of withholding. 2012 federal tax forms 1040 Married to U. 2012 federal tax forms 1040 S. 2012 federal tax forms 1040 citizen or resident alien. 2012 federal tax forms 1040   Nonresident alien individuals married to U. 2012 federal tax forms 1040 S. 2012 federal tax forms 1040 citizens or resident aliens may choose to be treated as resident aliens for certain income tax purposes. 2012 federal tax forms 1040 However, these individuals are still subject to the NRA withholding rules that apply to nonresident aliens for all income except wages. 2012 federal tax forms 1040 Wages paid to these individuals are subject to graduated withholding. 2012 federal tax forms 1040 See Wages Paid to Employees—Graduated Withholding . 2012 federal tax forms 1040 Resident alien. 2012 federal tax forms 1040   A resident alien is an individual who is not a citizen or national of the United States and who meets either the green card test or the substantial presence test for the calendar year. 2012 federal tax forms 1040 Green card test. 2012 federal tax forms 1040 An alien is a resident alien if the individual was a lawful permanent resident of the United States at any time during the calendar year. 2012 federal tax forms 1040 This is known as the green card test because these aliens hold immigrant visas (also known as green cards). 2012 federal tax forms 1040 Substantial presence test. 2012 federal tax forms 1040 An alien is considered a resident alien if the individual meets the substantial presence test for the calendar year. 2012 federal tax forms 1040 Under this test, the individual must be physically present in the United States on at least: 31 days during the current calendar year, and 183 days during the current year and the 2 preceding years, counting all the days of physical presence in the current year, but only 1/3 the number of days of presence in the first preceding year, and only 1/6 the number of days in the second preceding year. 2012 federal tax forms 1040   In most cases, the days the alien is in the United States as a teacher, student, or trainee on an “F,” “J,” “M,” or “Q” visa are not counted. 2012 federal tax forms 1040 This exception is for a limited period of time. 2012 federal tax forms 1040   For more information on resident and nonresident status, the tests for residence, and the exceptions to them, see Publication 519. 2012 federal tax forms 1040 Note. 2012 federal tax forms 1040   If your employee is late in notifying you that his or her status changed from nonresident alien to resident alien, you may have to make an adjustment to Form 941 if that employee was exempt from withholding of social security and Medicare taxes as a nonresident alien. 2012 federal tax forms 1040 For more information on making adjustments, see chapter 13 of Publication 15 (Circular E). 2012 federal tax forms 1040 Resident of a U. 2012 federal tax forms 1040 S. 2012 federal tax forms 1040 possession. 2012 federal tax forms 1040   A bona fide resident of Puerto Rico, the U. 2012 federal tax forms 1040 S. 2012 federal tax forms 1040 Virgin Islands, Guam, the Commonwealth of the Northern Mariana Islands (CNMI), or American Samoa who is not a U. 2012 federal tax forms 1040 S. 2012 federal tax forms 1040 citizen or a U. 2012 federal tax forms 1040 S. 2012 federal tax forms 1040 national is treated as a nonresident alien for the withholding rules explained here. 2012 federal tax forms 1040 A bona fide resident of a possession is someone who: Meets the presence test, Does not have a tax home outside the possession, and Does not have a closer connection to the United States or to a foreign country than to the possession. 2012 federal tax forms 1040   For more information, see Publication 570, Tax Guide for Individuals With Income From U. 2012 federal tax forms 1040 S. 2012 federal tax forms 1040 Possessions. 2012 federal tax forms 1040 Foreign corporations. 2012 federal tax forms 1040   A foreign corporation is one that does not fit the definition of a domestic corporation. 2012 federal tax forms 1040 A domestic corporation is one that was created or organized in the United States or under the laws of the United States, any of its states, or the District of Columbia. 2012 federal tax forms 1040 Guam or Northern Mariana Islands corporations. 2012 federal tax forms 1040   A corporation created or organized in, or under the laws of, Guam or the CNMI is not considered a foreign corporation for the purpose of withholding tax for the tax year if: At all times during the tax year less than 25% in value of the corporation's stock is owned, directly or indirectly, by foreign persons; and At least 20% of the corporation's gross income is derived from sources within Guam or the CNMI for the 3-year period ending with the close of the preceding tax year of the corporation (or the period the corporation has been in existence, if less). 2012 federal tax forms 1040 Note. 2012 federal tax forms 1040   The provisions discussed below under U. 2012 federal tax forms 1040 S. 2012 federal tax forms 1040 Virgin Islands and American Samoa corporations will apply to Guam or CNMI corporations when an implementing agreement is in effect between the United States and that possession. 2012 federal tax forms 1040 U. 2012 federal tax forms 1040 S. 2012 federal tax forms 1040 Virgin Islands and American Samoa corporations. 2012 federal tax forms 1040   A corporation created or organized in, or under the laws of, the U. 2012 federal tax forms 1040 S. 2012 federal tax forms 1040 Virgin Islands or American Samoa is not considered a foreign corporation for the purposes of withholding tax for the tax year if: At all times during the tax year less than 25% in value of the corporation's stock is owned, directly or indirectly, by foreign persons, At least 65% of the corporation's gross income is effectively connected with the conduct of a trade or business in the U. 2012 federal tax forms 1040 S. 2012 federal tax forms 1040 Virgin Islands, American Samoa, Guam, the CNMI, or the United States for the 3-year period ending with the close of the tax year of the corporation (or the period the corporation or any predecessor has been in existence, if less), and No substantial part of the income of the corporation is used, directly or indirectly, to satisfy obligations to a person who is not a bona fide resident of the U. 2012 federal tax forms 1040 S. 2012 federal tax forms 1040 Virgin Islands, American Samoa, Guam, the CNMI, or the United States. 2012 federal tax forms 1040 Foreign private foundations. 2012 federal tax forms 1040   A private foundation that was created or organized under the laws of a foreign country is a foreign private foundation. 2012 federal tax forms 1040 Gross investment income from sources within the United States paid to a qualified foreign private foundation is subject to NRA withholding at a 4% rate (unless exempted by a treaty) rather than the ordinary statutory 30% rate. 2012 federal tax forms 1040 Other foreign organizations, associations, and charitable institutions. 2012 federal tax forms 1040   An organization may be exempt from income tax under section 501(a) of the Internal Revenue Code even if it was formed under foreign law. 2012 federal tax forms 1040 In most cases, you do not have to withhold tax on payments of income to these foreign tax-exempt organizations unless the IRS has determined that they are foreign private foundations. 2012 federal tax forms 1040   Payments to these organizations, however, must be reported on Form 1042-S, even though no tax is withheld. 2012 federal tax forms 1040   You must withhold tax on the unrelated business income (as described in Publication 598, Tax on Unrelated Business Income of Exempt Organizations) of foreign tax-exempt organizations in the same way that you would withhold tax on similar income of nonexempt organizations. 2012 federal tax forms 1040 U. 2012 federal tax forms 1040 S. 2012 federal tax forms 1040 branches of foreign persons. 2012 federal tax forms 1040   In most cases, a payment to a U. 2012 federal tax forms 1040 S. 2012 federal tax forms 1040 branch of a foreign person is a payment made to the foreign person. 2012 federal tax forms 1040 However, you may treat payments to U. 2012 federal tax forms 1040 S. 2012 federal tax forms 1040 branches of foreign banks and foreign insurance companies (discussed earlier) that are subject to U. 2012 federal tax forms 1040 S. 2012 federal tax forms 1040 regulatory supervision as payments made to a U. 2012 federal tax forms 1040 S. 2012 federal tax forms 1040 person, if you and the U. 2012 federal tax forms 1040 S. 2012 federal tax forms 1040 branch have agreed to do so, and if their agreement is evidenced by a withholding certificate, Form W-8IMY. 2012 federal tax forms 1040 For this purpose, a financial institution organized under the laws of a U. 2012 federal tax forms 1040 S. 2012 federal tax forms 1040 possession is treated as a U. 2012 federal tax forms 1040 S. 2012 federal tax forms 1040 branch. 2012 federal tax forms 1040 Documentation In most cases, you must withhold 30% from the gross amount paid to a foreign payee unless you can reliably associate the payment with valid documentation that establishes either of the following. 2012 federal tax forms 1040 The payee is a U. 2012 federal tax forms 1040 S. 2012 federal tax forms 1040 person. 2012 federal tax forms 1040 The payee is a foreign person that is the beneficial owner of the income and is entitled to a reduced rate of withholding. 2012 federal tax forms 1040 In most cases, you must get the documentation before you make the payment. 2012 federal tax forms 1040 The documentation is not valid if you know, or have reason to know, that it is unreliable or incorrect. 2012 federal tax forms 1040 See Standards of Knowledge , later. 2012 federal tax forms 1040 If you cannot reliably associate a payment with valid documentation, you must use the presumption rules discussed later. 2012 federal tax forms 1040 For example, if you do not have documentation or you cannot determine the part of a payment that is allocable to specific documentation, you must use the presumption rules. 2012 federal tax forms 1040 The specific types of documentation are discussed in this section. 2012 federal tax forms 1040 However, see Withholding on Specific Income , later, as well as the instructions to the particular forms. 2012 federal tax forms 1040 As the withholding agent, you also may want to see the Instructions for the Requester of Forms W-8BEN, W-8ECI, W-8EXP, and W-8IMY. 2012 federal tax forms 1040 Section 1446 withholding. 2012 federal tax forms 1040   Under section 1446 of the Code, a partnership must withhold tax on its effectively connected income allocable to a foreign partner. 2012 federal tax forms 1040 In most cases, a partnership determines if a partner is a foreign partner and the partner's tax classification based on the withholding certificate provided by the partner. 2012 federal tax forms 1040 This is the same documentation that is filed for NRA withholding, but may require additional information as discussed under each of the forms in this section. 2012 federal tax forms 1040 Joint owners. 2012 federal tax forms 1040    If you make a payment to joint owners, you need to get documentation from each owner. 2012 federal tax forms 1040 Form W-9. 2012 federal tax forms 1040   In most cases, you can treat the payee as a U. 2012 federal tax forms 1040 S. 2012 federal tax forms 1040 person if the payee gives you a Form W-9. 2012 federal tax forms 1040 The Form W-9 can be used only by a U. 2012 federal tax forms 1040 S. 2012 federal tax forms 1040 person and must contain the payee's taxpayer identification number (TIN). 2012 federal tax forms 1040 If there is more than one owner, you may treat the total amount as paid to a U. 2012 federal tax forms 1040 S. 2012 federal tax forms 1040 person if any one of the owners gives you a Form W-9. 2012 federal tax forms 1040 See U. 2012 federal tax forms 1040 S. 2012 federal tax forms 1040 Taxpayer Identification Numbers , later. 2012 federal tax forms 1040 U. 2012 federal tax forms 1040 S. 2012 federal tax forms 1040 persons are not subject to NRA withholding, but may be subject to Form 1099 reporting and backup withholding. 2012 federal tax forms 1040 Form W-8. 2012 federal tax forms 1040   In most cases, a foreign payee of the income should give you a form in the Form W-8 series. 2012 federal tax forms 1040 Until further notice, you can rely upon Forms W-8 that contain a P. 2012 federal tax forms 1040 O. 2012 federal tax forms 1040 box as a permanent residence address provided you do not know, or have reason to know, that the person providing the form is a U. 2012 federal tax forms 1040 S. 2012 federal tax forms 1040 person and that a street address is available. 2012 federal tax forms 1040 You may rely on Forms W-8 for which there is a U. 2012 federal tax forms 1040 S. 2012 federal tax forms 1040 mailing address provided you received the form prior to December 31, 2001. 2012 federal tax forms 1040   If certain requirements are met, the foreign person can give you documentary evidence, rather than a Form W-8. 2012 federal tax forms 1040 You can rely on documentary evidence in lieu of a Form W-8 for a payment made in a U. 2012 federal tax forms 1040 S. 2012 federal tax forms 1040 possession. 2012 federal tax forms 1040 Other documentation. 2012 federal tax forms 1040   Other documentation may be required to claim an exemption from, or a reduced rate of, withholding on pay for personal services. 2012 federal tax forms 1040 The nonresident alien individual may have to give you a Form W-4 or a Form 8233, Exemption From Withholding on Compensation for Independent (and Certain Dependent) Personal Services of a Nonresident Alien Individual. 2012 federal tax forms 1040 These forms are discussed in Pay for Personal Services Performed under Withholding on Specific Income. 2012 federal tax forms 1040 Beneficial Owners If all the appropriate requirements have been established on a Form W-8BEN, W-8ECI, W-8EXP or, if applicable, on documentary evidence, you may treat the payee as a foreign beneficial owner. 2012 federal tax forms 1040 Form W-8BEN, Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding. 2012 federal tax forms 1040   This form is used by a foreign person to: Establish foreign status; Claim that such person is the beneficial owner of the income for which the form is being furnished or a partner in a partnership subject to section 1446 withholding; and If applicable, claim a reduced rate of, or exemption from, withholding under an income tax treaty. 2012 federal tax forms 1040   Form W-8BEN also may be used to claim that the foreign person is exempt from Form 1099 reporting and backup withholding for income that is not subject to NRA withholding. 2012 federal tax forms 1040 For example, a foreign person may provide a Form W-8BEN to a broker to establish that the gross proceeds from the sale of securities are not subject to Form 1099 reporting or backup withholding. 2012 federal tax forms 1040 Claiming treaty benefits. 2012 federal tax forms 1040   You may apply a reduced rate of withholding to a foreign person that provides a Form W-8BEN claiming a reduced rate of withholding under an income tax treaty only if the person provides a U. 2012 federal tax forms 1040 S. 2012 federal tax forms 1040 TIN and certifies that: It is a resident of a treaty country; It is the beneficial owner of the income; If it is an entity, it derives the income within the meaning of section 894 of the Internal Revenue Code (it is not fiscally transparent); and It meets any limitation on benefits provision contained in the treaty, if applicable. 2012 federal tax forms 1040   If the foreign beneficial owner claiming a treaty benefit is related to you, the foreign beneficial owner also must certify on Form W-8BEN that it will file Form 8833, Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b), if the amount subject to NRA withholding received during a calendar year exceeds, in the aggregate, $500,000. 2012 federal tax forms 1040   An entity derives income for which it is claiming treaty benefits only if the entity is not treated as fiscally transparent for that income. 2012 federal tax forms 1040 See Fiscally transparent entity discussed earlier under Flow-Through Entities. 2012 federal tax forms 1040   Limitations on benefits provisions generally prohibit third country residents from obtaining treaty benefits. 2012 federal tax forms 1040 For example, a foreign corporation may not be entitled to a reduced rate of withholding unless a minimum percentage of its owners are citizens or residents of the United States or the treaty country. 2012 federal tax forms 1040   The exemptions from, or reduced rates of, U. 2012 federal tax forms 1040 S. 2012 federal tax forms 1040 tax vary under each treaty. 2012 federal tax forms 1040 You must check the provisions of the tax treaty that apply. 2012 federal tax forms 1040 Tables at the end of this publication show the countries with which the United States has income tax treaties and the rates of withholding that apply in cases where all conditions of the particular treaty articles are satisfied. 2012 federal tax forms 1040   If you know, or have reason to know, that an owner of income is not eligible for treaty benefits claimed, you must not apply the treaty rate. 2012 federal tax forms 1040 You are not, however, responsible for misstatements on a Form W-8, documentary evidence, or statements accompanying documentary evidence for which you did not have actual knowledge, or reason to know, that the statements were incorrect. 2012 federal tax forms 1040 Exceptions to TIN requirement. 2012 federal tax forms 1040   A foreign person does not have to provide a TIN to claim a reduced rate of withholding under a treaty if the requirements for the following exceptions are met. 2012 federal tax forms 1040 Income from marketable securities (discussed next). 2012 federal tax forms 1040 Unexpected payments to an individual (discussed under U. 2012 federal tax forms 1040 S. 2012 federal tax forms 1040 Taxpayer Identification Numbers ). 2012 federal tax forms 1040 Marketable securities. 2012 federal tax forms 1040   A Form W-8BEN provided to claim treaty benefits does not need a U. 2012 federal tax forms 1040 S. 2012 federal tax forms 1040 TIN if the foreign beneficial owner is claiming the benefits on income from marketable securities. 2012 federal tax forms 1040 For this purpose, income from a marketable security consists of the following items. 2012 federal tax forms 1040 Dividends and interest from stocks and debt obligations that are actively traded. 2012 federal tax forms 1040 Dividends from any redeemable security issued by an investment company registered under the Investment Company Act of 1940 (mutual fund). 2012 federal tax forms 1040 Dividends, interest, or royalties from units of beneficial interest in a unit investment trust that are (or were upon issuance) publicly offered and are registered with the SEC under the Securities Act of 1933. 2012 federal tax forms 1040 Income related to loans of any of the above securities. 2012 federal tax forms 1040 Offshore accounts. 2012 federal tax forms 1040   If a payment is made outside the United States to an offshore account, a payee may give you documentary evidence, rather than Form W-8BEN. 2012 federal tax forms 1040   In most cases, a payment is made outside the United States if you complete the acts necessary to effect the payment outside the United States. 2012 federal tax forms 1040 However, an amount paid by a bank or other financial institution on a deposit or account usually will be treated as paid at the branch or office where the amount is credited. 2012 federal tax forms 1040 An offshore account is an account maintained at an office or branch of a U. 2012 federal tax forms 1040 S. 2012 federal tax forms 1040 or foreign bank or other financial institution at any location outside the United States. 2012 federal tax forms 1040   You may rely on documentary evidence given to you by a nonqualified intermediary or a flow-through entity with its Form W-8IMY. 2012 federal tax forms 1040 This rule applies even though you make the payment to a nonqualified intermediary or flow-through entity in the United States. 2012 federal tax forms 1040 In most cases, the nonqualified intermediary or flow-through entity that gives you documentary evidence also will have to give you a withholding statement, discussed later. 2012 federal tax forms 1040 Documentary evidence. 2012 federal tax forms 1040   You may apply a reduced rate of withholding to income from marketable securities (discussed earlier) paid outside the United States to an offshore account if the beneficial owner gives you documentary evidence in place of a Form W-8BEN. 2012 federal tax forms 1040 To claim treaty benefits, the documentary evidence must be one of the following: A certificate of residence that: Is issued by a tax official of the treaty country of which the foreign beneficial owner claims to be a resident, States that the person has filed its most recent income tax return as a resident of that country, and Is issued within 3 years prior to being presented to you. 2012 federal tax forms 1040 Documentation for an individual that: Includes the individual's name, address, and photograph, Is an official document issued by an authorized governmental body, and Is issued no more than 3 years prior to being presented to you. 2012 federal tax forms 1040 Documentation for an entity that: Includes the name of the entity, Includes the address of its principal office in the treaty country, and Is an official document issued by an authorized governmental body. 2012 federal tax forms 1040 In addition to the documentary evidence, a foreign beneficial owner that is an entity must provide a statement that it derives the income for which it claims treaty benefits and that it meets one or more of the conditions set forth in a limitation on benefits article, if any, (or similar provision) contained in the applicable treaty. 2012 federal tax forms 1040 Form W-8ECI, Certificate of Foreign Person's Claim That Income Is Effectively Connected With the Conduct of a Trade or Business in the United States. 2012 federal tax forms 1040   This form is used by a foreign person to: Establish foreign status, Claim that such person is the beneficial owner of the income for which the form is being furnished, and Claim that the income is effectively connected with the conduct of a trade or business in the United States. 2012 federal tax forms 1040 (See Effectively Connected Income , later. 2012 federal tax forms 1040 )   Effectively connected income for which a valid Form W-8ECI has been provided is generally not subject to NRA withholding. 2012 federal tax forms 1040   If a partner submits this form to a partnership, the income claimed to be effectively connected with the conduct of a U. 2012 federal tax forms 1040 S. 2012 federal tax forms 1040 trade or business is subject to withholding under section 1446. 2012 federal tax forms 1040 If the partner has made, or will make, an election under section 871(d) or 882(d), the partner must submit Form W-8ECI, and attach a copy of the election, or a statement of intent to elect, to the form. 2012 federal tax forms 1040    If the partner's only effectively connected income is the income allocated from the partnership and the partner is not making the election under section 871(d) or 882(d), the partner should provide Form W-8BEN to the partnership. 2012 federal tax forms 1040 Form W-8EXP, Certificate of Foreign Government or Other Foreign Organization for United States Tax Withholding. 2012 federal tax forms 1040   This form is used by a foreign government, international organization, foreign central bank of issue, foreign tax-exempt organization, foreign private foundation, or government of a U. 2012 federal tax forms 1040 S. 2012 federal tax forms 1040 possession to: Establish foreign status, Claim that such person is the beneficial owner of the income for which the form is being furnished, and Claim a reduced rate of, or an exemption from, withholding as such an entity. 2012 federal tax forms 1040   If the government or organization is a partner in a partnership carrying on a trade or business in the United States, the effectively connected income allocable to the partner is subject to withholding under section 1446. 2012 federal tax forms 1040   See Foreign Governments and Certain Other Foreign Organizations , later. 2012 federal tax forms 1040 Foreign Intermediaries and Foreign Flow-Through Entities Payments made to a foreign intermediary or foreign flow-through entity are treated as made to the payees on whose behalf the intermediary or entity acts. 2012 federal tax forms 1040 The Form W-8IMY provided by a foreign intermediary or flow-through entity must be accompanied by additional information for you to be able to reliably associate the payment with a payee. 2012 federal tax forms 1040 The additional information required depends on the type of intermediary or flow-through entity and the extent of the withholding responsibilities it assumes. 2012 federal tax forms 1040 Form W-8IMY, Certificate of Foreign Intermediary, Foreign Flow-Through Entity, or Certain U. 2012 federal tax forms 1040 S. 2012 federal tax forms 1040 Branches for United States Tax Withholding. 2012 federal tax forms 1040   This form is used by foreign intermediaries and foreign flow-through entities, as well as certain U. 2012 federal tax forms 1040 S. 2012 federal tax forms 1040 branches, to: Represent that a foreign person is a qualified intermediary or nonqualified intermediary, Represent, if applicable, that the qualified intermediary is assuming primary NRA withholding responsibility and/or primary Form 1099 reporting and backup withholding responsibility, Represent that a foreign partnership or a foreign simple or grantor trust is a withholding foreign partnership or a withholding foreign trust, Represent that a foreign flow-through entity is a nonwithholding foreign partnership, or a nonwithholding foreign trust and that the income is not effectively connected with the conduct of a trade or business in the United States, Represent that the provider is a U. 2012 federal tax forms 1040 S. 2012 federal tax forms 1040 branch of a foreign bank or insurance company and either is agreeing to be treated as a U. 2012 federal tax forms 1040 S. 2012 federal tax forms 1040 person or is transmitting documentation of the persons on whose behalf it is acting, or Represent that, for purposes of section 1446, it is an upper-tier foreign partnership or a foreign grantor trust and that the form is being used to transmit the required documentation. 2012 federal tax forms 1040 For information on qualifying as an upper-tier foreign partnership, see Regulations section 1. 2012 federal tax forms 1040 1446-5. 2012 federal tax forms 1040 Qualified Intermediaries In most cases, a QI is any foreign intermediary that has entered into a QI withholding agreement (discussed earlier) with the IRS. 2012 federal tax forms 1040 A foreign intermediary that has received a QI employer identification number (QI-EIN) may represent on Form W-8IMY that it is a QI before it receives a fully executed agreement. 2012 federal tax forms 1040 The intermediary can claim that it is a QI until the IRS revokes its QI-EIN. 2012 federal tax forms 1040 The IRS will revoke a QI-EIN if the QI agreement is not executed and returned to the IRS within a reasonable period of time after the agreement was sent to the intermediary for signature. 2012 federal tax forms 1040 Responsibilities. 2012 federal tax forms 1040   Payments made to a QI that does not assume NRA withholding responsibility are treated as paid to its account holders and customers. 2012 federal tax forms 1040 However, a QI is not required to provide you with documentation it obtains from its foreign account holders and customers. 2012 federal tax forms 1040 Instead, it provides you with a withholding statement that contains withholding rate pool information. 2012 federal tax forms 1040 A withholding rate pool is a payment of a single type of income, determined in accordance with the categories of income reported on Form 1042-S that is subject to a single rate of withholding. 2012 federal tax forms 1040 A qualified intermediary is required to provide you with information regarding U. 2012 federal tax forms 1040 S. 2012 federal tax forms 1040 persons subject to Form 1099 reporting and to provide you withholding rate pool information separately for each such U. 2012 federal tax forms 1040 S. 2012 federal tax forms 1040 person unless it has assumed Form 1099 reporting and backup withholding responsibility. 2012 federal tax forms 1040 For the alternative procedure for providing rate pool information for U. 2012 federal tax forms 1040 S. 2012 federal tax forms 1040 non-exempt persons, see the Form W-8IMY instructions. 2012 federal tax forms 1040   The withholding statement must: Designate those accounts for which it acts as a qualified intermediary, Designate those accounts for which it assumes primary NRA withholding responsibility and/or primary Form 1099 and backup withholding responsibility, and Provide sufficient information for you to allocate the payment to a withholding rate pool. 2012 federal tax forms 1040   The extent to which you must have withholding rate pool information depends on the withholding and reporting obligations assumed by the QI. 2012 federal tax forms 1040 Primary responsibility not assumed. 2012 federal tax forms 1040   If a QI does not assume primary NRA withholding responsibility or primary Form 1099 reporting and backup withholding responsibility for the payment, you can reliably associate the payment with valid documentation only to the extent you can reliably determine the part of the payment that relates to each withholding rate pool for foreign payees. 2012 federal tax forms 1040 Unless the alternative procedure applies, the qualified intermediary must provide you with a separate withholding rate pool for each U. 2012 federal tax forms 1040 S. 2012 federal tax forms 1040 person subject to Form 1099 reporting and/or backup withholding. 2012 federal tax forms 1040 The QI must provide a Form W-9 or, in the absence of the form, the name, address, and TIN, if available, for such person. 2012 federal tax forms 1040 Primary NRA withholding responsibility assumed. 2012 federal tax forms 1040   If you make a payment to a QI that assumes primary NRA withholding responsibility (but not primary Form 1099 reporting and backup withholding responsibility), you can reliably associate the payment with valid documentation only to the extent you can reliably determine the part of the payment that relates to the withholding rate pool for which the QI assumes primary NRA withholding responsibility and the part of the payment attributable to withholding rate pools for each U. 2012 federal tax forms 1040 S. 2012 federal tax forms 1040 person, unless the alternative procedure applies, subject to Form 1099 reporting and/or backup withholding. 2012 federal tax forms 1040 The QI must provide a Form W-9 or, in the absence of the form, the name, address, and TIN, if available, for such person. 2012 federal tax forms 1040 Primary NRA and Form 1099 responsibility assumed. 2012 federal tax forms 1040   If you make a payment to a QI that assumes both primary NRA withholding responsibility and primary Form 1099 reporting and backup withholding responsibility, you can reliably associate a payment with valid documentation provided that you receive a valid Form W-8IMY. 2012 federal tax forms 1040 It is not necessary to associate the payment with withholding rate pools. 2012 federal tax forms 1040 Example. 2012 federal tax forms 1040 You make a payment of dividends to a QI. 2012 federal tax forms 1040 It has five customers: two are foreign persons who have provided documentation entitling them to a 15% rate of withholding on dividends; two are foreign persons subject to a 30% rate of withholding on dividends; and one is a U. 2012 federal tax forms 1040 S. 2012 federal tax forms 1040 individual who provides it with a Form W-9. 2012 federal tax forms 1040 Each customer is entitled to 20% of the dividend payment. 2012 federal tax forms 1040 The QI does not assume any primary withholding responsibility. 2012 federal tax forms 1040 The QI gives you a Form W-8IMY with which it associates the Form W-9 and a withholding statement that allocates 40% of the dividend to a 15% withholding rate pool, 40% to a 30% withholding rate pool, and 20% to the U. 2012 federal tax forms 1040 S. 2012 federal tax forms 1040 individual. 2012 federal tax forms 1040 You should report on Forms 1042-S 40% of the payment as made to a 15% rate dividend pool and 40% of the payment as made to a 30% rate dividend pool. 2012 federal tax forms 1040 The part of the payment allocable to the U. 2012 federal tax forms 1040 S. 2012 federal tax forms 1040 individual (20%) is reportable on Form 1099-DIV. 2012 federal tax forms 1040 Smaller partnerships and trusts. 2012 federal tax forms 1040   A QI may apply special rules to a smaller partnership or trust (Joint Account Provision) only if the partnership or trust meets the following conditions. 2012 federal tax forms 1040 It is a foreign partnership or foreign simple or grantor trust. 2012 federal tax forms 1040 It is a direct account holder of the QI. 2012 federal tax forms 1040 It does not have any partner, beneficiary, or owner that is a U. 2012 federal tax forms 1040 S. 2012 federal tax forms 1040 person or a pass- through partner, beneficiary, or owner. 2012 federal tax forms 1040   For information on these rules, see section 4A. 2012 federal tax forms 1040 01 of the QI agreement. 2012 federal tax forms 1040 This is found in Appendix 3 of Revenue Procedure 2003-64. 2012 federal tax forms 1040 Also see Revenue Procedure 2004-21. 2012 federal tax forms 1040 Related partnerships and trusts. 2012 federal tax forms 1040    A QI may apply special rules to a related partnership or trust only if the partnership or trust meets the following conditions. 2012 federal tax forms 1040 It is a foreign partnership or foreign simple or grantor trust. 2012 federal tax forms 1040 It is either: A direct account holder of the QI, or An indirect account holder of the QI that is a direct partner, beneficiary, or owner of a partnership or trust to which the QI has applied this rule. 2012 federal tax forms 1040 For information on these rules, see section 4A. 2012 federal tax forms 1040 02 of the QI agreement. 2012 federal tax forms 1040 This is found in Appendix 3 of Revenue Procedure 2003-64. 2012 federal tax forms 1040 Also see Revenue Procedure 2005-77. 2012 federal tax forms 1040 Nonqualified Intermediaries If you are making a payment to an NQI, foreign flow-through entity, or U. 2012 federal tax forms 1040 S. 2012 federal tax forms 1040 branch that is using Form W-8IMY to transmit information about the branch's account holders or customers, you can treat the payment (or a part of the payment) as reliably associated with valid documentation from a specific payee only if, prior to making the payment: You can allocate the payment to a valid Form W-8IMY, You can reliably determine how much of the payment relates to valid documentation provided by a payee (a person that is not itself a foreign intermediary, flow- through entity, or U. 2012 federal tax forms 1040 S. 2012 federal tax forms 1040 branch), and You have sufficient information to report the payment on Form 1042-S or Form 1099, if reporting is required. 2012 federal tax forms 1040 The NQI, flow-through entity, or U. 2012 federal tax forms 1040 S. 2012 federal tax forms 1040 branch must give you certain information on a withholding statement that is associated with the Form W-8IMY. 2012 federal tax forms 1040 A withholding statement must be updated to keep the information accurate prior to each payment. 2012 federal tax forms 1040 Withholding statement. 2012 federal tax forms 1040   In most cases, a withholding statement must contain the following information. 2012 federal tax forms 1040 The name, address, and TIN (if any, or if required) of each person for whom documentation is provided. 2012 federal tax forms 1040 The type of documentation (documentary evidence, Form W-8, or Form W-9) for every person for whom documentation has been provided. 2012 federal tax forms 1040 The status of the person for whom the documentation has been provided, such as whether the person is a U. 2012 federal tax forms 1040 S. 2012 federal tax forms 1040 exempt recipient (U. 2012 federal tax forms 1040 S. 2012 federal tax forms 1040 person exempt from Form 1099 reporting), U. 2012 federal tax forms 1040 S. 2012 federal tax forms 1040 non-exempt recipient (U. 2012 federal tax forms 1040 S. 2012 federal tax forms 1040 person subject to Form 1099 reporting), or a foreign person. 2012 federal tax forms 1040 For a foreign person, the statement must indicate whether the person is a beneficial owner or a foreign intermediary, flow-through entity, or a U. 2012 federal tax forms 1040 S. 2012 federal tax forms 1040 branch. 2012 federal tax forms 1040 The type of recipient the person is, based on the recipient codes used on Form 1042-S. 2012 federal tax forms 1040 Information allocating each payment, by income type, to each payee (including U. 2012 federal tax forms 1040 S. 2012 federal tax forms 1040 exempt and U. 2012 federal tax forms 1040 S. 2012 federal tax forms 1040 non-exempt recipients) for whom documentation has been provided. 2012 federal tax forms 1040 The rate of withholding that applies to each foreign person to whom a payment is allocated. 2012 federal tax forms 1040 A foreign payee's country of residence. 2012 federal tax forms 1040 If a reduced rate of withholding is claimed, the basis for a reduced rate of withholding (for example, portfolio interest, treaty benefit, etc. 2012 federal tax forms 1040 ). 2012 federal tax forms 1040 In the case of treaty benefits claimed by entities, whether the applicable limitation on benefits statement and the statement that the foreign person derives the income for which treaty benefits are claimed, have been made. 2012 federal tax forms 1040 The name, address, and TIN (if any) of any other NQI, flow-through entity, or U. 2012 federal tax forms 1040 S. 2012 federal tax forms 1040 branch from which the payee will directly receive a payment. 2012 federal tax forms 1040 Any other information a withholding agent requests to fulfill its reporting and withholding obligations. 2012 federal tax forms 1040 Alternative procedure. 2012 federal tax forms 1040   Under this alternative procedure the NQI can give you the information that allocates each payment to each foreign and U. 2012 federal tax forms 1040 S. 2012 federal tax forms 1040 exempt recipient by January 31 following the calendar year of payment, rather than prior to the payment being made as otherwise required. 2012 federal tax forms 1040 To take advantage of this procedure, the NQI must: (a) inform you, on its withholding statement, that it is using the alternative procedure; and (b) obtain your consent. 2012 federal tax forms 1040 You must receive the withholding statement with all the required information (other than item 5) prior to making the payment. 2012 federal tax forms 1040    This alternative procedure cannot be used for payments to U. 2012 federal tax forms 1040 S. 2012 federal tax forms 1040 non-exempt recipients. 2012 federal tax forms 1040 Therefore, an NQI must always provide you with allocation information for all U. 2012 federal tax forms 1040 S. 2012 federal tax forms 1040 non-exempt recipients prior to a payment being made. 2012 federal tax forms 1040 Pooled withholding information. 2012 federal tax forms 1040   If an NQI uses the alternative procedure, it must provide you with withholding rate pool information, as opposed to individual allocation information, prior to the payment of a reportable amount. 2012 federal tax forms 1040 A withholding rate pool is a payment of a single type of income (as determined by the income categories on Form 1042-S) that is subject to a single rate of withholding. 2012 federal tax forms 1040 For example, an NQI that has foreign account holders receiving royalties and dividends, both subject to the 15% rate, will provide you with information for two withholding rate pools (one for royalties and one for dividends). 2012 federal tax forms 1040 The NQI must provide you with the payee specific allocation information (information allocating each payment to each payee) by January 31 following the calendar year of payment. 2012 federal tax forms 1040 Failure to provide allocation information. 2012 federal tax forms 1040   If an NQI fails to provide you with the payee specific allocation information for a withholding rate pool by January 31, you must not apply the alternative procedure to any of the NQI's withholding rate pools from that date forward. 2012 federal tax forms 1040 You must treat the payees as undocumented and apply the presumption rules, discussed later in Presumption Rules . 2012 federal tax forms 1040 An NQI is deemed to have f
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The 2012 Federal Tax Forms 1040

2012 federal tax forms 1040 9. 2012 federal tax forms 1040   Tax Treaty Benefits Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Treaty Income Some Typical Tax Treaty BenefitsPersonal Services Teachers, Professors, and Researchers Employees of Foreign Governments Students, Apprentices, and Trainees Capital Gains Resident Aliens Reporting Treaty Benefits Claimed Introduction A nonresident alien (and certain resident aliens) from a country with which the United States has an income tax treaty may qualify for certain benefits. 2012 federal tax forms 1040 Most treaties require that the nonresident alien be a resident of the treaty country to qualify. 2012 federal tax forms 1040 However, some treaties require that the nonresident alien be a national or a citizen of the treaty country. 2012 federal tax forms 1040 See Table 9-1 for a list of tax treaty countries. 2012 federal tax forms 1040 You can generally arrange to have withholding tax reduced or eliminated on wages and other income that are eligible for tax treaty benefits. 2012 federal tax forms 1040 See Income Entitled to Tax Treaty Benefits in chapter 8. 2012 federal tax forms 1040 Topics - This chapter discusses: Typical tax treaty benefits, How to obtain copies of tax treaties, and How to claim tax treaty benefits on your tax return. 2012 federal tax forms 1040 Useful Items - You may want to see: Publication 901 U. 2012 federal tax forms 1040 S. 2012 federal tax forms 1040 Tax Treaties Form (and Instructions) 1040NR U. 2012 federal tax forms 1040 S. 2012 federal tax forms 1040 Nonresident Alien Income Tax Return 1040NR-EZ U. 2012 federal tax forms 1040 S. 2012 federal tax forms 1040 Income Tax Return for Certain Nonresident Aliens With No Dependents 8833 Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b) See chapter 12 for information about getting these publications and forms. 2012 federal tax forms 1040 Treaty Income A nonresident alien's treaty income is the gross income on which the tax is limited by a tax treaty. 2012 federal tax forms 1040 Treaty income includes, for example, dividends from sources in the United States that are subject to tax at a tax treaty rate not to exceed 15%. 2012 federal tax forms 1040 Nontreaty income is the gross income of a nonresident alien on which the tax is not limited by a tax treaty. 2012 federal tax forms 1040 Figure the tax on treaty income on each separate item of income at the reduced rate that applies to that item under the treaty. 2012 federal tax forms 1040 To determine tax on nontreaty income, figure the tax at either the flat 30% rate or the graduated rate, depending upon whether or not the income is effectively connected with your trade or business in the United States. 2012 federal tax forms 1040 Your tax liability is the sum of the tax on treaty income plus the tax on nontreaty income, but cannot be more than the tax liability figured as if the tax treaty had not come into effect. 2012 federal tax forms 1040 Example. 2012 federal tax forms 1040 Arthur Banks is a nonresident alien who is single and a resident of a foreign country that has a tax treaty with the United States. 2012 federal tax forms 1040 He received gross income of $25,850 during the tax year from sources within the United States, consisting of the following items: Dividends on which the tax is limited to a 15% rate by the tax treaty $1,400 Compensation for personal services on which the tax is not limited by the tax treaty 24,450 Total gross income $25,850 Arthur was engaged in business in the United States during the tax year. 2012 federal tax forms 1040 His dividends are not effectively connected with that business. 2012 federal tax forms 1040 He has no deductions other than his own personal exemption. 2012 federal tax forms 1040 His tax liability, figured as though the tax treaty had not come into effect, is $3,060 determined as follows: Total compensation $24,450 Less: Personal exemption 3,900 Taxable income $20,550 Tax determined by graduated rate (Tax Table column for single taxpayers) $2,640 Plus: Tax on gross dividends ($1,400 × 30%) 420 Tax determined as though treaty had not come into effect $3,060 Arthur's tax liability, figured by taking into account the reduced rate on dividend income as provided by the tax treaty, is $2,850 determined as follows: Tax determined by graduated rate (same as figured above) $2,640 Plus: Tax on gross dividends ($1,400 × 15%) 210 Tax on compensation and dividends $2,850 His tax liability, therefore, is limited to $2,850, the tax liability figured using the tax treaty rate on the dividends. 2012 federal tax forms 1040 Some Typical Tax Treaty Benefits The following paragraphs briefly explain the exemptions that are available under tax treaties for personal services income, remittances, scholarships, fellowships, and capital gain income. 2012 federal tax forms 1040 The conditions for claiming the exemptions vary under each tax treaty. 2012 federal tax forms 1040 For more information about the conditions under a particular tax treaty, see Publication 901. 2012 federal tax forms 1040 Or, you may download the complete text of most U. 2012 federal tax forms 1040 S. 2012 federal tax forms 1040 tax treaties at IRS. 2012 federal tax forms 1040 gov. 2012 federal tax forms 1040 Technical explanations for many of those treaties are also available at that site. 2012 federal tax forms 1040 Tax treaty benefits also cover income such as dividends, interest, rentals, royalties, pensions, and annuities. 2012 federal tax forms 1040 These types of income may be exempt from U. 2012 federal tax forms 1040 S. 2012 federal tax forms 1040 tax or may be subject to a reduced rate of tax. 2012 federal tax forms 1040 For more information, see Publication 901 or the applicable tax treaty. 2012 federal tax forms 1040 Personal Services Nonresident aliens from treaty countries who are in the United States for a short stay and also meet certain other requirements may be exempt from tax on their compensation received for personal services performed in the United States. 2012 federal tax forms 1040 Many tax treaties require that the nonresident alien claiming this exemption be present in the United States for a total of not more than 183 days during the tax year. 2012 federal tax forms 1040 Other tax treaties specify different periods of maximum presence in the United States, such as 180 days or 90 days. 2012 federal tax forms 1040 Spending part of a day in the United States counts as a day of presence. 2012 federal tax forms 1040 Tax treaties may also require that: The compensation cannot be more than a specific amount (frequently $3,000), and The individual have a foreign employer; that is, an individual, corporation, or entity of a foreign country. 2012 federal tax forms 1040 Note. 2012 federal tax forms 1040 Under most treaties, income received as an employee (generally designated as dependent personal services) and income received as a self-employed person (generally designated as independent personal services or business income) are treated differently. 2012 federal tax forms 1040 Teachers, Professors, and Researchers Under many income tax treaties, nonresident alien teachers or professors who temporarily visit the United States for the primary purpose of teaching at a university or other accredited educational institution are not subject to U. 2012 federal tax forms 1040 S. 2012 federal tax forms 1040 income tax on compensation received for teaching for the first 2 or 3 years after their arrival in the United States. 2012 federal tax forms 1040 Many treaties also provide an exemption for engaging in research. 2012 federal tax forms 1040 Generally, the teacher or professor must be in the United States primarily to teach, lecture, instruct, or engage in research. 2012 federal tax forms 1040 A substantial part of that person's time must be devoted to those duties. 2012 federal tax forms 1040 The normal duties of a teacher or professor include not only formal classroom work involving regularly scheduled lectures, demonstrations, or other student-participation activities, but also the less formal method of presenting ideas in seminars or other informal groups and in joint efforts in the laboratory. 2012 federal tax forms 1040 If you entered the United States as a nonresident alien, but are now a resident alien, the treaty exemption may still apply. 2012 federal tax forms 1040 See Students, Apprentices, Trainees, Teachers, Professors, and Researchers Who Became Resident Aliens later under Resident Aliens. 2012 federal tax forms 1040 Employees of Foreign Governments All treaties have provisions for the exemption of income earned by certain employees of foreign governments. 2012 federal tax forms 1040 However, a difference exists among treaties as to who qualifies for this benefit. 2012 federal tax forms 1040 Under many treaties, aliens admitted to the United States for permanent residence do not qualify. 2012 federal tax forms 1040 Under most treaties, aliens who are not nationals or subjects of the foreign country do not qualify. 2012 federal tax forms 1040 Employees of foreign governments should read the pertinent treaty carefully to determine whether they qualify for benefits. 2012 federal tax forms 1040 Chapter 10 of this publication also has information for employees of foreign governments. 2012 federal tax forms 1040 Students, Apprentices, and Trainees Under some income tax treaties, students, apprentices, and trainees are exempt from tax on remittances received from abroad for study and maintenance. 2012 federal tax forms 1040 Also, under some treaties, scholarship and fellowship grants, and a limited amount of compensation received by students, apprentices, and trainees may be exempt from tax. 2012 federal tax forms 1040 If you entered the United States as a nonresident alien, but are now a resident alien, the treaty exemption may still apply. 2012 federal tax forms 1040 See Students, Apprentices, Trainees, Teachers, Professors, and Researchers Who Became Resident Aliens , later, under Resident Aliens. 2012 federal tax forms 1040 Capital Gains Most treaties provide for the exemption of gains from the sale or exchange of personal property. 2012 federal tax forms 1040 Generally, gains from the sale or exchange of real property located in the United States are taxable. 2012 federal tax forms 1040 Resident Aliens Resident aliens may qualify for tax treaty benefits in the situations discussed below. 2012 federal tax forms 1040 U. 2012 federal tax forms 1040 S. 2012 federal tax forms 1040 Residency Under Tax Treaty “Tie-Breaker” Rule In certain circumstances, individuals who are treated as residents of the United States under an income tax treaty (after application of the so-called “tie-breaker” rule) will be entitled to treaty benefits. 2012 federal tax forms 1040 (The “tie-breaker” rule is explained in chapter 1 under Effect of Tax Treaties. 2012 federal tax forms 1040 ) If this applies to you, you generally will not need to file a Form 8833 for the income for which treaty benefits are claimed. 2012 federal tax forms 1040 This is because the income will typically be of a category for which disclosure on a Form 8833 is waived. 2012 federal tax forms 1040 See Reporting Treaty Benefits Claimed . 2012 federal tax forms 1040 In most cases, you also will not need to report the income on your Form 1040 because the income will be exempt from U. 2012 federal tax forms 1040 S. 2012 federal tax forms 1040 tax under the treaty. 2012 federal tax forms 1040 However, if the income has been reported as taxable income on a Form W-2, Form 1042-S, Form 1099, or other information return, you should report it on the appropriate line of Form 1040 (for example, line 7 in the case of wages or salaries). 2012 federal tax forms 1040 Enter the amount for which treaty benefits are claimed in parentheses on Form 1040, line 21. 2012 federal tax forms 1040 Next to the amount write “Exempt income,” the name of the treaty country, and the treaty article that provides the exemption. 2012 federal tax forms 1040 On Form 1040, subtract this amount from your income to arrive at total income on Form 1040, line 22. 2012 federal tax forms 1040 Also follow the above procedure for income that is subject to a reduced rate of tax, instead of an exemption, under the treaty. 2012 federal tax forms 1040 Attach a statement to Form 1040 showing a computation of the tax at the reduced rate, the name of the treaty country, and the treaty article that provides for the reduced tax rate. 2012 federal tax forms 1040 Include this tax on Form 1040, line 61. 2012 federal tax forms 1040 On the dotted line next to line 61, write “Tax from attached statement” and the amount of the tax. 2012 federal tax forms 1040 Example. 2012 federal tax forms 1040 Jacques Dubois, who is a resident of the United States under Article 4 of the U. 2012 federal tax forms 1040 S. 2012 federal tax forms 1040 -France income tax treaty, receives French social security benefits. 2012 federal tax forms 1040 Under Article 18(1) of the treaty, French social security benefits are not taxable by the United States. 2012 federal tax forms 1040 Mr. 2012 federal tax forms 1040 Dubois is not required to file a Form 8833 for his French social security benefits or report the benefits on Form 1040. 2012 federal tax forms 1040 Special Rule for Canadian and German Social Security Benefits Under income tax treaties with Canada and Germany, if a U. 2012 federal tax forms 1040 S. 2012 federal tax forms 1040 resident receives social security benefits from Canada or Germany, those benefits are treated for U. 2012 federal tax forms 1040 S. 2012 federal tax forms 1040 income tax purposes as if they were received under the social security legislation of the United States. 2012 federal tax forms 1040 If you receive social security benefits from Canada or Germany, include them on line 1 of your Social Security Benefits Worksheet for purposes of determining the taxable amount to be reported on Form 1040, line 20b or Form 1040A, line 14b. 2012 federal tax forms 1040 You are not required to file a Form 8833 for those benefits. 2012 federal tax forms 1040 Students, Apprentices, Trainees, Teachers, Professors, and Researchers Who Became Resident Aliens Generally, you must be a nonresident alien student, apprentice, trainee, teacher, professor, or researcher in order to claim a tax treaty exemption for remittances from abroad for study and maintenance in the United States, for scholarship, fellowship, and research grants, and for wages or other personal service compensation. 2012 federal tax forms 1040 Once you become a resident alien, you generally can no longer claim a tax treaty exemption for this income. 2012 federal tax forms 1040 However, if you entered the United States as a nonresident alien, but you are now a resident alien for U. 2012 federal tax forms 1040 S. 2012 federal tax forms 1040 tax purposes, the treaty exemption will continue to apply if the tax treaty's saving clause (explained later) provides an exception for it and you otherwise meet the requirements for the treaty exemption (including any time limit, explained later). 2012 federal tax forms 1040 This is true even if you are a nonresident alien electing to file a joint return as explained in chapter 1. 2012 federal tax forms 1040 Some exceptions to the saving clause apply to all resident aliens (for example, under the U. 2012 federal tax forms 1040 S. 2012 federal tax forms 1040 -People's Republic of China treaty); others apply only to resident aliens who are not lawful permanent residents of the United States (green card holders). 2012 federal tax forms 1040 If you qualify under an exception to the treaty's saving clause, you can avoid income tax withholding by giving the payor a Form W-9 with the statement required by the Form W-9 instructions. 2012 federal tax forms 1040 Saving clause. 2012 federal tax forms 1040   Most tax treaties have a saving clause. 2012 federal tax forms 1040 A saving clause preserves or “saves” the right of each country to tax its own residents as if no tax treaty were in effect. 2012 federal tax forms 1040 Thus, once you become a resident alien of the United States, you generally lose any tax treaty benefits that relate to your income. 2012 federal tax forms 1040 However, many tax treaties have exceptions to the saving clause, which may allow you to continue to claim certain treaty benefits when you become a resident alien. 2012 federal tax forms 1040 Read the treaty to find out if it has a saving clause and an exception to it. 2012 federal tax forms 1040 Time limit for claiming treaty exemptions. 2012 federal tax forms 1040   Many treaties limit the number of years you can claim a treaty exemption. 2012 federal tax forms 1040 For students, apprentices, and trainees, the limit is usually 4–5 years; for teachers, professors, and researchers, the limit is usually 2–3 years. 2012 federal tax forms 1040 Once you reach this limit, you can no longer claim the treaty exemption. 2012 federal tax forms 1040 See the treaty or Publication 901 for the time limits that apply. 2012 federal tax forms 1040 How to report income on your tax return. 2012 federal tax forms 1040   In most cases, you also will not need to report the income on your Form 1040 because the income will be exempt from U. 2012 federal tax forms 1040 S. 2012 federal tax forms 1040 tax under the treaty. 2012 federal tax forms 1040 However, if the income has been reported as taxable income on a Form W-2, Form 1042-S, Form 1099, or other information return, you should report it on the appropriate line of Form 1040 (for example, line 7 in the case of wages, salaries, scholarships, or fellowships). 2012 federal tax forms 1040 Enter the amount for which treaty benefits are claimed in parentheses on Form 1040, line 21. 2012 federal tax forms 1040 Next to the amount write “Exempt income,” the name of the treaty country, and the treaty article that provides the exemption. 2012 federal tax forms 1040 On Form 1040, subtract this amount from your income to arrive at total income on Form 1040, line 22. 2012 federal tax forms 1040 Example. 2012 federal tax forms 1040 Mr. 2012 federal tax forms 1040 Yu, a citizen of the People's Republic of China, entered the United States as a nonresident alien student on January 1, 2009. 2012 federal tax forms 1040 He remained a nonresident alien through 2013 and was able to exclude his scholarship from U. 2012 federal tax forms 1040 S. 2012 federal tax forms 1040 tax in those years under Article 20 of the U. 2012 federal tax forms 1040 S. 2012 federal tax forms 1040 -People's Republic of China income tax treaty. 2012 federal tax forms 1040 On January 1, 2014, he became a resident alien under the substantial presence test because his stay in the United States exceeded 5 years. 2012 federal tax forms 1040 Even though Mr. 2012 federal tax forms 1040 Yu is now a resident alien, the provisions of Article 20 still apply because of the exception to the saving clause in paragraph 2 of the Protocol to the U. 2012 federal tax forms 1040 S. 2012 federal tax forms 1040 -People's Republic of China treaty dated April 30, 1984. 2012 federal tax forms 1040 Mr. 2012 federal tax forms 1040 Yu should submit Form W-9 and the required statement to the payor. 2012 federal tax forms 1040 Reporting Treaty Benefits Claimed If you claim treaty benefits that override or modify any provision of the Internal Revenue Code, and by claiming these benefits your tax is, or might be, reduced, you must attach a fully completed Form 8833 to your tax return. 2012 federal tax forms 1040 See below, for the situations where you are not required to file Form 8833. 2012 federal tax forms 1040 You must file a U. 2012 federal tax forms 1040 S. 2012 federal tax forms 1040 tax return and Form 8833 if you claim the following treaty benefits. 2012 federal tax forms 1040 You claim a reduction or modification in the taxation of gain or loss from the disposition of a U. 2012 federal tax forms 1040 S. 2012 federal tax forms 1040 real property interest based on a treaty. 2012 federal tax forms 1040 You claim a credit for a specific foreign tax for which foreign tax credit would not be allowed by the Internal Revenue Code. 2012 federal tax forms 1040 You receive payments or income items totaling more than $100,000 and you determine your country of residence under a treaty and not under the rules for residency discussed in chapter 1. 2012 federal tax forms 1040 These are the more common situations for which Form 8833 is required. 2012 federal tax forms 1040 Exceptions. 2012 federal tax forms 1040   You do not have to file Form 8833 for any of the following situations. 2012 federal tax forms 1040 You claim a reduced rate of withholding tax under a treaty on interest, dividends, rent, royalties, or other fixed or determinable annual or periodic income ordinarily subject to the 30% rate. 2012 federal tax forms 1040 You claim a treaty reduces or modifies the taxation of income from dependent personal services, pensions, annuities, social security and other public pensions, or income of artists, athletes, students, trainees, or teachers. 2012 federal tax forms 1040 This includes taxable scholarship and fellowship grants. 2012 federal tax forms 1040 You claim a reduction or modification of taxation of income under an International Social Security Agreement or a Diplomatic or Consular Agreement. 2012 federal tax forms 1040 You are a partner in a partnership or a beneficiary of an estate or trust and the partnership, estate, or trust reports the required information on its return. 2012 federal tax forms 1040 The payments or items of income that are otherwise required to be disclosed total no more than $10,000. 2012 federal tax forms 1040 You are claiming treaty benefits for amounts that are: Reported to you on Form 1042-S and Received by you: As a related party from a reporting corporation within the meaning of Internal Revenue Code section 6038A (relating to information returns on Form 5472 filed by U. 2012 federal tax forms 1040 S. 2012 federal tax forms 1040 corporations that are 25-percent owned by a foreign person), or As a beneficial owner that is a direct account holder of a U. 2012 federal tax forms 1040 S. 2012 federal tax forms 1040 financial institution or qualified intermediary, or a direct partner, beneficiary, or owner of a withholding foreign partnership or trust, from that U. 2012 federal tax forms 1040 S. 2012 federal tax forms 1040 financial institution, qualified intermediary, or withholding foreign partnership or trust. 2012 federal tax forms 1040 The exception described in (6) above does not apply to any amounts for which a treaty-based return disclosure is specifically required by the Form 8833 instructions. 2012 federal tax forms 1040 Penalty for failure to provide required information on Form 8833. 2012 federal tax forms 1040   If you are required to report the treaty benefits but do not, you may be subject to a penalty of $1,000 for each failure. 2012 federal tax forms 1040 Additional information. 2012 federal tax forms 1040   For additional information, see section 301. 2012 federal tax forms 1040 6114-1(c) of the Income Tax Regulations. 2012 federal tax forms 1040 Table 9-1. 2012 federal tax forms 1040 Table of Tax Treaties (Updated through December 31, 2013) Country Official Text  Symbol1 General  Effective Date Citation Applicable Treasury Explanations  or Treasury Decision (T. 2012 federal tax forms 1040 D. 2012 federal tax forms 1040 ) Australia TIAS 10773 Dec. 2012 federal tax forms 1040 1, 1983 1986-2 C. 2012 federal tax forms 1040 B. 2012 federal tax forms 1040 220 1986-2 C. 2012 federal tax forms 1040 B. 2012 federal tax forms 1040 246 Protocol TIAS Jan. 2012 federal tax forms 1040 1, 2004     Austria TIAS Jan. 2012 federal tax forms 1040 1, 1999     Bangladesh TIAS Jan. 2012 federal tax forms 1040 1, 2007     Barbados TIAS 11090 Jan. 2012 federal tax forms 1040 1, 1984 1991-2 C. 2012 federal tax forms 1040 B. 2012 federal tax forms 1040 436 1991-2 C. 2012 federal tax forms 1040 B. 2012 federal tax forms 1040 466 Protocol TIAS Jan. 2012 federal tax forms 1040 1, 1994     Protocol TIAS Jan. 2012 federal tax forms 1040 1, 2005     Belgium TIAS Jan. 2012 federal tax forms 1040 1, 2008     Bulgaria TIAS Jan. 2012 federal tax forms 1040 1, 2009     Canada2 TIAS 11087 Jan. 2012 federal tax forms 1040 1, 1985 1986-2 C. 2012 federal tax forms 1040 B. 2012 federal tax forms 1040 258 1987-2 C. 2012 federal tax forms 1040 B. 2012 federal tax forms 1040 298 Protocol TIAS Jan. 2012 federal tax forms 1040 1, 1996     Protocol TIAS Dec. 2012 federal tax forms 1040 16, 1997     Protocol TIAS Jan. 2012 federal tax forms 1040 1, 2009     China, People's Republic of TIAS 12065 Jan. 2012 federal tax forms 1040 1, 1987 1988-1 C. 2012 federal tax forms 1040 B. 2012 federal tax forms 1040 414 1988-1 C. 2012 federal tax forms 1040 B. 2012 federal tax forms 1040 447 Commonwealth of Independent States3 TIAS 8225 Jan. 2012 federal tax forms 1040 1, 1976 1976-2 C. 2012 federal tax forms 1040 B. 2012 federal tax forms 1040 463 1976-2 C. 2012 federal tax forms 1040 B. 2012 federal tax forms 1040 475 Cyprus TIAS 10965 Jan. 2012 federal tax forms 1040 1, 1986 1989-2 C. 2012 federal tax forms 1040 B. 2012 federal tax forms 1040 280 1989-2 C. 2012 federal tax forms 1040 B. 2012 federal tax forms 1040 314 Czech Republic TIAS Jan. 2012 federal tax forms 1040 1, 1993     Denmark TIAS Jan. 2012 federal tax forms 1040 1, 2001     Protocol TIAS Jan. 2012 federal tax forms 1040 1, 2008     Egypt TIAS 10149 Jan. 2012 federal tax forms 1040 1, 1982 1982-1 C. 2012 federal tax forms 1040 B. 2012 federal tax forms 1040 219 1982-1 C. 2012 federal tax forms 1040 B. 2012 federal tax forms 1040 243 Estonia TIAS Jan. 2012 federal tax forms 1040 1, 2000     Finland TIAS 12101 Jan. 2012 federal tax forms 1040 1, 1991     Protocol TIAS Jan. 2012 federal tax forms 1040 1, 2008     France TIAS Jan. 2012 federal tax forms 1040 1, 1996     Protocol TIAS Jan. 2012 federal tax forms 1040 1, 2007     Protocol TIAS Jan. 2012 federal tax forms 1040 1, 2010     Germany TIAS Jan. 2012 federal tax forms 1040 1, 1990     Protocol TIAS Jan. 2012 federal tax forms 1040 1, 2008     Greece TIAS 2902 Jan. 2012 federal tax forms 1040 1, 1953 1958-2 C. 2012 federal tax forms 1040 B. 2012 federal tax forms 1040 1054 T. 2012 federal tax forms 1040 D. 2012 federal tax forms 1040 6109, 1954-2 C. 2012 federal tax forms 1040 B. 2012 federal tax forms 1040 638 Hungary TIAS 9560 Jan. 2012 federal tax forms 1040 1, 1980 1980-1 C. 2012 federal tax forms 1040 B. 2012 federal tax forms 1040 333 1980-1 C. 2012 federal tax forms 1040 B. 2012 federal tax forms 1040 354 Iceland TIAS Jan. 2012 federal tax forms 1040 1, 2009     India TIAS Jan. 2012 federal tax forms 1040 1, 1991     Indonesia TIAS 11593 Jan. 2012 federal tax forms 1040 1, 1990     Ireland TIAS Jan. 2012 federal tax forms 1040 1, 1998     Israel TIAS Jan. 2012 federal tax forms 1040 1, 1995     Italy TIAS Jan. 2012 federal tax forms 1040 1, 2010     Jamaica TIAS 10207 Jan. 2012 federal tax forms 1040 1, 1982 1982-1 C. 2012 federal tax forms 1040 B. 2012 federal tax forms 1040 257 1982-1 C. 2012 federal tax forms 1040 B. 2012 federal tax forms 1040 291 Japan TIAS Jan. 2012 federal tax forms 1040 1, 2005     Kazakhstan TIAS Jan. 2012 federal tax forms 1040 1, 1996     Korea, South TIAS 9506 Jan. 2012 federal tax forms 1040 1, 1980 1979-2 C. 2012 federal tax forms 1040 B. 2012 federal tax forms 1040 435 1979-2 C. 2012 federal tax forms 1040 B. 2012 federal tax forms 1040 458 Latvia TIAS Jan. 2012 federal tax forms 1040 1, 2000     Lithuania TIAS Jan. 2012 federal tax forms 1040 1, 2000     Luxembourg TIAS Jan. 2012 federal tax forms 1040 1, 2001     Malta TIAS Jan. 2012 federal tax forms 1040 1, 2011     Mexico TIAS Jan. 2012 federal tax forms 1040 1, 1994 1994-2 C. 2012 federal tax forms 1040 B. 2012 federal tax forms 1040 424 1994-2 C. 2012 federal tax forms 1040 B. 2012 federal tax forms 1040 489 Protocol TIAS Oct. 2012 federal tax forms 1040 26, 1995     Protocol TIAS Jan. 2012 federal tax forms 1040 1, 2004     Morocco TIAS 10195 Jan. 2012 federal tax forms 1040 1, 1981 1982-2 C. 2012 federal tax forms 1040 B. 2012 federal tax forms 1040 405 1982-2 C. 2012 federal tax forms 1040 B. 2012 federal tax forms 1040 427 Netherlands TIAS Jan. 2012 federal tax forms 1040 1, 1994     Protocol TIAS Jan. 2012 federal tax forms 1040 1, 2005     New Zealand TIAS 10772 Nov. 2012 federal tax forms 1040 2, 1983 1990-2 C. 2012 federal tax forms 1040 B. 2012 federal tax forms 1040 274 1990-2 C. 2012 federal tax forms 1040 B. 2012 federal tax forms 1040 303 Protocol TIAS Jan. 2012 federal tax forms 1040 1, 2011     Norway TIAS 7474 Jan. 2012 federal tax forms 1040 1, 1971 1973-1 C. 2012 federal tax forms 1040 B. 2012 federal tax forms 1040 669 1973-1 C. 2012 federal tax forms 1040 B. 2012 federal tax forms 1040 693 Protocol TIAS 10205 Jan. 2012 federal tax forms 1040 1, 1982 1982-2 C. 2012 federal tax forms 1040 B. 2012 federal tax forms 1040 440 1982-2 C. 2012 federal tax forms 1040 B. 2012 federal tax forms 1040 454 Pakistan TIAS 4232 Jan. 2012 federal tax forms 1040 1, 1959 1960-2 C. 2012 federal tax forms 1040 B. 2012 federal tax forms 1040 646 T. 2012 federal tax forms 1040 D. 2012 federal tax forms 1040 6431, 1960-1 C. 2012 federal tax forms 1040 B. 2012 federal tax forms 1040 755 Philippines TIAS 10417 Jan. 2012 federal tax forms 1040 1, 1983 1984-2 C. 2012 federal tax forms 1040 B. 2012 federal tax forms 1040 384 1984-2 C. 2012 federal tax forms 1040 B. 2012 federal tax forms 1040 412 Poland TIAS 8486 Jan. 2012 federal tax forms 1040 1, 1974 1977-1 C. 2012 federal tax forms 1040 B. 2012 federal tax forms 1040 416 1977-1 C. 2012 federal tax forms 1040 B. 2012 federal tax forms 1040 427 Portugal TIAS Jan. 2012 federal tax forms 1040 1, 1996     Romania TIAS 8228 Jan. 2012 federal tax forms 1040 1, 1974 1976-2 C. 2012 federal tax forms 1040 B. 2012 federal tax forms 1040 492 1976-2 C. 2012 federal tax forms 1040 B. 2012 federal tax forms 1040 504 Russia TIAS Jan. 2012 federal tax forms 1040 1, 1994     Slovak Republic TIAS Jan. 2012 federal tax forms 1040 1, 1993     Slovenia TIAS Jan. 2012 federal tax forms 1040 1, 2002     South Africa TIAS Jan. 2012 federal tax forms 1040 1, 1998     Spain TIAS Jan. 2012 federal tax forms 1040 1, 1991     Sri Lanka TIAS Jan. 2012 federal tax forms 1040 1, 2004     Sweden TIAS Jan. 2012 federal tax forms 1040 1, 1996     Protocol TIAS Jan. 2012 federal tax forms 1040 1, 2007     Switzerland TIAS Jan. 2012 federal tax forms 1040 1, 1998     Thailand TIAS Jan. 2012 federal tax forms 1040 1, 1998     Trinidad and Tobago TIAS 7047 Jan. 2012 federal tax forms 1040 1, 1970 1971-2 C. 2012 federal tax forms 1040 B. 2012 federal tax forms 1040 479   Tunisia TIAS Jan. 2012 federal tax forms 1040 1, 1990     Turkey TIAS Jan. 2012 federal tax forms 1040 1, 1998     Ukraine TIAS Jan. 2012 federal tax forms 1040 1, 2001     United Kingdom TIAS Jan. 2012 federal tax forms 1040 1, 2004     Venezuela TIAS Jan. 2012 federal tax forms 1040 1, 2000     1(TIAS) Treaties and Other International Act Series 2Information on the treaty can be found in Publication 597, Information on the United States-Canada Income Tax Treaty. 2012 federal tax forms 1040 3The U. 2012 federal tax forms 1040 S. 2012 federal tax forms 1040 -U. 2012 federal tax forms 1040 S. 2012 federal tax forms 1040 S. 2012 federal tax forms 1040 R. 2012 federal tax forms 1040 income tax treaty applies to the countries of Armenia, Azerbaijan, Belarus, Georgia, Kyrgyzstan, Moldova, Tajikistan, Turkmenistan, and Uzbekistan. 2012 federal tax forms 1040 Prev  Up  Next   Home   More Online Publications