Filing Your Taxes Online is Fast, Easy and Secure.
Start now and receive your tax refund in as little as 7 days.

1. Get Answers

Your online questions are customized to your unique tax situation.

2. Maximize your Refund

Find tax credits for everything from school tuition to buying a hybri

3. E-File for FREE

E-file free with direct deposit to get your refund in as few as 7 days.

Filing your taxes with paper mail can be difficult and it could take weeks for your refund to arrive. IRS e-file is easy, fast and secure. There is no paperwork going to the IRS so tax refunds can be processed in as little as 7 days with direct deposit. As you prepare your taxes online, you can see your tax refund in real time.

FREE audit support and representation from an enrolled agent – NEW and only from H&R Block

Amended Tax Return 2012

Free State File Tax ReturnH & R Block Free TaxesH And R Block On LineCan I Efile A 1040xCan I Efile My 2012 TaxesExtension FormFree State FilingPa State Tax Form 2012Refile TaxesHow To File An Amended Return For 2013Amending Tax ReturnEfile Tax ExtensionHow To Amend Your Taxes OnlineE File IrsFile Amended Tax ReturnFree Income Tax Preparation1040nr1040x InstructionsH&r Block 1040ezIrs 2012 Tax Forms And InstructionsOnline Filing2011 Tax Return TurbotaxFiling State Income Tax For FreeHow Can I File My 2010 Taxes For Free2009 Free Tax SoftwareFree Tax Extention1040ez For 20121040ez On Line1040Amendment TaxesVisit Www Irs Gov FreefileHr Block Free E File2011 Tax Forms FederalEfile TaxesTaxact 2013 FreeIrs Amended Return InstructionsIrs2012 Free1040x File OnlinePast Year TaxFree Military Tax Filing

Amended Tax Return 2012

Amended tax return 2012 Index A Application for enrollment, Form 23 and Form 23-EP. Amended tax return 2012 , Form 5434. Amended tax return 2012 Assistance (see Tax help) Associations, Corporations, associations, partnerships, and other persons that are not individuals. Amended tax return 2012 Attorneys, Attorneys. Amended tax return 2012 Authorization letter, Authorization for Special Appearances C CAF number, Authorization for Special Appearances Certified public accountants (CPAs), Certified public accountants (CPAs). Amended tax return 2012 Comments, Comments and suggestions. Amended tax return 2012 Corporations, Corporations, associations, partnerships, and other persons that are not individuals. Amended tax return 2012 CPAs (see Certified public accountants (CPAs)) D Disbarment, Suspension and disbarment. Amended tax return 2012 , Censure, Disbarments, and Suspensions Disreputable conduct, Incompetence and Disreputable Conduct E Enrolled actuaries, Enrolled actuaries. Amended tax return 2012 Enrolled agent:, Enrolled agents. Amended tax return 2012 , How Does an Individual Become Enrolled? Enrolled retirement plan agent:, Enrolled retirement plan agents. Amended tax return 2012 F FAX copies, FAX copies. Amended tax return 2012 Form 23 and Form 23-EP, Form 23 and Form 23-EP. Amended tax return 2012 Form 2587, Form 2587. Amended tax return 2012 Form 2848, Form Required, Preparation of Form — Helpful Hints, How Do I Fill Out Form 2848? Form 5434, Form 5434. Amended tax return 2012 Free tax services, How To Get Tax Help G Glossary, Practice Before the IRS, Authorizing a Representative H Help (see Tax help) I Inactive retirement status, Inactive retirement status. Amended tax return 2012 Inactive roster, Inactive roster. Amended tax return 2012 Incapacity or incompetency, Incapacity or incompetency. Amended tax return 2012 L Loss of eligibility Failure to meet requirements, Failure to meet requirements. Amended tax return 2012 Loss of eligibility:, Loss of Eligibility M More information (see Tax help) N Non-IRS power of attorney, Non-IRS powers of attorney. Amended tax return 2012 O Office of Professional Responsibility, Practice Before the IRS P Partnerships, Corporations, associations, partnerships, and other persons that are not individuals. Amended tax return 2012 Power of attorney Processing and handling, Processing and Handling Representative, Dealing With the Representative Power of attorney:, What Is a Power of Attorney?, When Is a Power of Attorney Required?, Where To File a Power of Attorney, When Is a Power of Attorney Not Required?, What Happens to the Power of Attorney When Filed? Practice before the IRS, What Is Practice Before the IRS?, Who Can Practice Before the IRS?, Who Cannot Practice Before the IRS? Processing a non-IRS power of attorney, Processing a non-IRS power of attorney. Amended tax return 2012 Protected communication Tax shelters, Communications regarding corporate tax shelters. Amended tax return 2012 Publications (see Tax help) R Registered tax return preparers and unenrolled return preparers, Registered tax return preparers and unenrolled return preparers. Amended tax return 2012 Representation outside the United States, Representation Outside the United States Restrictions, Restrictions Rules of practice Due diligence, Due diligence. Amended tax return 2012 Duties, Duties Duty to advise, Duty to advise. Amended tax return 2012 Restrictions, Restrictions Rules of practice:, What Are the Rules of Practice? S Special appearances, Authorization for Special Appearances Students. Amended tax return 2012 , Student. Amended tax return 2012 , Students in LITCs and the STCP. Amended tax return 2012 Suggestions, Comments and suggestions. Amended tax return 2012 Suspension, Suspension and disbarment. Amended tax return 2012 , Censure, Disbarments, and Suspensions T Tax help, How To Get Tax Help Taxpayer advocate, Taxpayer Advocate Service. Amended tax return 2012 Termination, Incapacity or incompetency. Amended tax return 2012 TTY/TDD information, How To Get Tax Help U Unenrolled individuals Employee, Other individuals who may serve as representatives. Amended tax return 2012 Family member, Other individuals who may serve as representatives. Amended tax return 2012 Fiduciary, Other individuals who may serve as representatives. Amended tax return 2012 Individual, Other individuals who may serve as representatives. Amended tax return 2012 Officer, Other individuals who may serve as representatives. Amended tax return 2012 Partner, Other individuals who may serve as representatives. Amended tax return 2012 Unenrolled individuals:, Other individuals who may serve as representatives. Amended tax return 2012 W Where to file:, Where To File a Power of Attorney Prev  Up     Home   More Online Publications
Print - Click this link to Print this page

Valuation of Assets

This page provides links to useful job aids, articles and white papers on various valuation topics. The items contained herein are offered for reference purposes only and do not represent or suggest official IRS positions. They may not be used or cited as authority for setting any legal position.

Discount for Lack of Marketability - Job Aid for IRS Valuation Professionals
(pdf, 389KB)


Page Last Reviewed or Updated: 13-Mar-2014

The Amended Tax Return 2012

Amended tax return 2012 Index Symbols 10% owners, Ten-percent owners. Amended tax return 2012 501(c) organizations, Foreign Governments and Certain Other Foreign Organizations 80/20 company, Dividends paid by a domestic corporation (an existing 80/20 company). Amended tax return 2012 A Acceptance agent, Unexpected payment. Amended tax return 2012 Accounts, offshore, Offshore accounts. Amended tax return 2012 Alien Illegal, Illegal aliens. Amended tax return 2012 Nonresident, Nonresident alien. Amended tax return 2012 Resident, Resident alien. Amended tax return 2012 Alimony, Pensions, Annuities, and Alimony (Income Code 14), Alimony payments. Amended tax return 2012 Allocation information, Failure to provide allocation information. Amended tax return 2012 American Samoa, U. Amended tax return 2012 S. Amended tax return 2012 Virgin Islands and American Samoa corporations. Amended tax return 2012 Amount to withhold, Determination of amount to withhold. Amended tax return 2012 Annuities, Pensions, Annuities, and Alimony (Income Code 14), Pensions and annuities. Amended tax return 2012 Artists and athletes Earnings of, Artists and Athletes (Income Codes 42 and 43) Special events and promotions, Artists and Athletes (Income Codes 42 and 43) Assistance (see Tax help) Awards, Other Grants, Prizes, and Awards B Backup withholding, Withholding and Reporting Obligations, Primary NRA and Form 1099 responsibility assumed. Amended tax return 2012 Banks, interest received by, Banks. Amended tax return 2012 Beneficial owner, Beneficial Owners Bonds sold between interest dates, Sales of bonds between interest dates. Amended tax return 2012 Branch profits tax, Corporation subject to branch profits tax. Amended tax return 2012 C Canada, Exception 3. Amended tax return 2012 , Deposit interest paid to nonresident alien individuals in 2012. Amended tax return 2012 , Deposit interest paid to certain nonresident alien individuals in 2013. Amended tax return 2012 Capital gains, Capital gains (Income Code 9). Amended tax return 2012 Central withholding agreements, Income Code 43. Amended tax return 2012 Consent dividends, Consent dividends. Amended tax return 2012 , Consent dividends. Amended tax return 2012 Contingent interest, Contingent interest. Amended tax return 2012 Controlled foreign corporations, interest paid to, Controlled foreign corporations. Amended tax return 2012 Controlling foreign corporations, Interest paid to controlling foreign corporations (Income Code 3). Amended tax return 2012 Covenant not to compete, Covenant not to compete. Amended tax return 2012 Crew members, Crew members. Amended tax return 2012 D Dependent personal services, Pay for dependent personal services (Income Code 17). Amended tax return 2012 Allowance for personal exemptions, Withholding exemptions. Amended tax return 2012 Defined, Pay for dependent personal services (Income Code 17). Amended tax return 2012 Exempt from withholding, Graduated rates. Amended tax return 2012 Depositing taxes How to, Depositing Withheld Taxes When to, When Deposits Are Required Deposits, Interest on deposits (Income Code 29). Amended tax return 2012 Disregarded entities, Disregarded entities. Amended tax return 2012 Dividends Direct dividend rate, Dividends qualifying for direct dividend rate (Income Code 7). Amended tax return 2012 Domestic corporation, Dividends paid by a domestic corporation (an existing 80/20 company). Amended tax return 2012 Foreign corporations, Dividends paid by foreign corporations (Income Code 8). Amended tax return 2012 In general, Dividends Documentary evidence, Documentary evidence. Amended tax return 2012 , Documentary Evidence, Documentary evidence. Amended tax return 2012 Documentation From foreign beneficial owners and U. Amended tax return 2012 S. Amended tax return 2012 payees, Documentation From foreign intermediaries and foreign flow-through entities, Foreign Intermediaries and Foreign Flow-Through Entities Presumptions in the absence of, Presumption Rules Qualified intermediaries, Documentation. Amended tax return 2012 E Effectively connected income, Effectively Connected Income Defined, Effectively Connected Income Foreign partners, Partnership Withholding on Effectively Connected Income EFTPS, Electronic deposit requirement. Amended tax return 2012 Electronic deposit rules, Electronic deposit requirement. Amended tax return 2012 Employees, Employees. Amended tax return 2012 , Employee. Amended tax return 2012 Employer, Employer. Amended tax return 2012 F Federal unemployment tax, Federal unemployment tax (FUTA). Amended tax return 2012 Fellowship grants, Scholarships and Fellowship Grants (Income Code 15) Fellowship income, Scholarships, fellowships, and grants. Amended tax return 2012 Financial institutions, Branches of financial institutions. Amended tax return 2012 FIRPTA withholding, U. Amended tax return 2012 S. Amended tax return 2012 real property interest. Amended tax return 2012 , U. Amended tax return 2012 S. Amended tax return 2012 Real Property Interest Fiscally transparent entity, Fiscally transparent entity. Amended tax return 2012 Fixed or determinable annual or periodic income, Fixed or Determinable Annual or Periodical Income (FDAP) Flow-through entities, Flow-Through Entities, Nonqualified Intermediaries Foreign, Foreign partner. Amended tax return 2012 501(c) organizations, Foreign Governments and Certain Other Foreign Organizations Bank, U. Amended tax return 2012 S. Amended tax return 2012 branches of foreign banks and foreign insurance companies. Amended tax return 2012 , Income paid to U. Amended tax return 2012 S. Amended tax return 2012 branch of foreign bank or insurance company. Amended tax return 2012 Charitable organizations, Other foreign organizations, associations, and charitable institutions. Amended tax return 2012 Corporations, Foreign corporations. Amended tax return 2012 Governments, Foreign Governments and Certain Other Foreign Organizations Insurance company, U. Amended tax return 2012 S. Amended tax return 2012 branches of foreign banks and foreign insurance companies. Amended tax return 2012 , Income paid to U. Amended tax return 2012 S. Amended tax return 2012 branch of foreign bank or insurance company. Amended tax return 2012 Intermediary, Foreign Intermediaries Organizations and associations, Other foreign organizations, associations, and charitable institutions. Amended tax return 2012 Partner, Who Must Withhold Partnerships, nonwithholding, Foreign partnerships. Amended tax return 2012 Person, Foreign Persons Private foundation, Foreign private foundations. Amended tax return 2012 , Foreign Governments and Certain Other Foreign Organizations Status, Establishment of foreign status. Amended tax return 2012 Trusts, Foreign simple and grantor trust. Amended tax return 2012 Form 1042, Withholding and Reporting Obligations, Form 1042 filing. Amended tax return 2012 , Responsibilities of WT. Amended tax return 2012 , Form 1042. Amended tax return 2012 1042-S, Withholding and Reporting Obligations, Form 1042-S reporting. Amended tax return 2012 , Form 1042-S reporting. Amended tax return 2012 , Form 1042 filing. Amended tax return 2012 , Form 1042-S. Amended tax return 2012 1099, Withholding and Reporting Obligations, Primary NRA and Form 1099 responsibility assumed. Amended tax return 2012 1099-S, Form 1099-S, Proceeds From Real Estate Transactions. Amended tax return 2012 4419, Electronic reporting. Amended tax return 2012 7004, Extension to file Form 1042. Amended tax return 2012 8233, Form 8233, Exemption From Withholding on Compensation for Independent (and Certain Dependent) Personal Services of a Nonresident Alien Individual. Amended tax return 2012 8288, Reporting and Paying the Tax, Form 8288, U. Amended tax return 2012 S. Amended tax return 2012 Withholding Tax Return for Dispositions by Foreign Persons of U. Amended tax return 2012 S. Amended tax return 2012 Real Property Interests. Amended tax return 2012 8288-A, Reporting and Paying the Tax, Form 8288-A, Statement of Withholding on Dispositions by Foreign Persons of U. Amended tax return 2012 S. Amended tax return 2012 Real Property Interests. Amended tax return 2012 8288-B, Categories (1), (2), and (3). Amended tax return 2012 8804, Form 8804, Annual Return for Partnership Withholding Tax (Section 1446). Amended tax return 2012 8805, Form 8805, Foreign Partner's Information Statement of Section 1446 Withholding Tax. Amended tax return 2012 8813, Form 8813, Partnership Withholding Tax Payment Voucher (Section 1446). Amended tax return 2012 8833, Claiming treaty benefits. Amended tax return 2012 940, Federal unemployment tax (FUTA). Amended tax return 2012 941, Reporting requirements for wages and withheld taxes paid to nonresident aliens. Amended tax return 2012 972, Consent dividends. Amended tax return 2012 SS-4, U. Amended tax return 2012 S. Amended tax return 2012 Taxpayer Identification Numbers SS-5, U. Amended tax return 2012 S. Amended tax return 2012 Taxpayer Identification Numbers W-2, Reporting requirements for wages and withheld taxes paid to nonresident aliens. Amended tax return 2012 , Form W-2. Amended tax return 2012 W-4, Alternate withholding procedure. Amended tax return 2012 , Form W-4, Employee's Withholding Allowance Certificate. Amended tax return 2012 , Withholding exemptions. Amended tax return 2012 , Special instructions for Form W-4. Amended tax return 2012 W-7, U. Amended tax return 2012 S. Amended tax return 2012 Taxpayer Identification Numbers W-8BEN, Beneficial Owners W-8ECI, Documentary evidence. Amended tax return 2012 W-8EXP, 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. Amended tax return 2012 W-8IMY, Foreign Intermediaries and Foreign Flow-Through Entities W-9, U. Amended tax return 2012 S. Amended tax return 2012 Taxpayer Identification Numbers Free tax services, How To Get Tax Help FUTA, Federal unemployment tax (FUTA). Amended tax return 2012 G Gambling winnings, Gambling winnings (Income Code 28). Amended tax return 2012 Graduated rates, Graduated rates. Amended tax return 2012 Graduated withholding, Wages Paid to Employees— Graduated Withholding Grant income, Scholarships, fellowships, and grants. Amended tax return 2012 Grants, Scholarships and Fellowship Grants (Income Code 15), Other Grants, Prizes, and Awards Green card test, Resident alien. Amended tax return 2012 Guam, Guam or Northern Mariana Islands corporations. Amended tax return 2012 H Help (see Tax help) I Identification number, taxpayer, U. Amended tax return 2012 S. Amended tax return 2012 Taxpayer Identification Numbers, Identification numbers. Amended tax return 2012 Illegal aliens, Illegal aliens. Amended tax return 2012 Important reminders, Reminders Income Fixed or determinable annual or periodical, Fixed or Determinable Annual or Periodical Income (FDAP) Interest, Interest Notional principal contract, Notional principal contract income. Amended tax return 2012 Other than effectively connected, Income Not Effectively Connected Personal service, Personal service income. Amended tax return 2012 Source of, Source of Income Transportation, Transportation income. Amended tax return 2012 Income code 01, Interest paid by U. Amended tax return 2012 S. Amended tax return 2012 obligors—general (Income Code 1). Amended tax return 2012 02, Interest on real property mortgages (Income Code 2). Amended tax return 2012 03, Interest paid to controlling foreign corporations (Income Code 3). Amended tax return 2012 04, Interest paid by foreign corporations (Income Code 4). Amended tax return 2012 06, Dividends paid by U. Amended tax return 2012 S. Amended tax return 2012 corporations — general (Income Code 6). Amended tax return 2012 07, Dividends qualifying for direct dividend rate (Income Code 7). Amended tax return 2012 08, Dividends paid by foreign corporations (Income Code 8). Amended tax return 2012 09, Capital gains (Income Code 9). Amended tax return 2012 10, Industrial royalties (Income Code 10). Amended tax return 2012 11, Motion picture or television copyright royalties (Income Code 11). Amended tax return 2012 12, Other royalties (for example, copyright, recording, publishing) (Income Code 12). Amended tax return 2012 13, Real Property Income and Natural Resources Royalties (Income Code 13) 14, Pensions, Annuities, and Alimony (Income Code 14) 15, Scholarships and Fellowship Grants (Income Code 15) 16, Pay for independent personal services (Income Code 16). Amended tax return 2012 17, Pay for dependent personal services (Income Code 17). Amended tax return 2012 18, Pay for teaching (Income Code 18). Amended tax return 2012 19, Pay during studying and training (Income Code 19). Amended tax return 2012 20, Artists and Athletes (Income Codes 42 and 43) 24, Reporting and Paying the Tax 25, Reporting and Paying the Tax 26, Reporting and Paying the Tax 27, Publicly Traded Partnerships 28, Gambling winnings (Income Code 28). Amended tax return 2012 29, Interest on deposits (Income Code 29). Amended tax return 2012 30, Original issue discount (Income Code 30). Amended tax return 2012 50, Other income (Income Code 50). Amended tax return 2012 Independent personal services Defined, Pay for independent personal services (Income Code 16). Amended tax return 2012 Exempt from withholding, Pay for independent personal services (Income Code 16). Amended tax return 2012 , 30% rate. Amended tax return 2012 India, Students and business apprentices from India. Amended tax return 2012 Indirect account holders, Indirect Account Holders Installment payment, Installment payments. Amended tax return 2012 , Installment payments. Amended tax return 2012 Insurance proceeds, Insurance proceeds. Amended tax return 2012 Interest Contingent, Contingent interest. Amended tax return 2012 Controlling foreign corporations, Interest paid to controlling foreign corporations (Income Code 3). Amended tax return 2012 Deposits, Interest on deposits (Income Code 29). Amended tax return 2012 Foreign business arrangements, Interest from foreign business arrangements. Amended tax return 2012 Foreign corporations, Interest paid by foreign corporations (Income Code 4). Amended tax return 2012 Income, Interest Portfolio, Portfolio interest. Amended tax return 2012 , Interest that does not qualify as portfolio interest. Amended tax return 2012 Real property mortgages, Interest on real property mortgages (Income Code 2). Amended tax return 2012 Intermediary Foreign, Foreign Intermediaries Nonqualified, Nonqualified intermediary. Amended tax return 2012 Qualified, Qualified intermediary. Amended tax return 2012 , Qualified Intermediaries International organizations, Foreign Governments and Certain Other Foreign Organizations ITIN, U. Amended tax return 2012 S. Amended tax return 2012 Taxpayer Identification Numbers K Knowledge, standards of, Standards of Knowledge L Liability of withholding agent, Liability for tax. Amended tax return 2012 M Magnetic media reporting, Electronic reporting. Amended tax return 2012 Marketable securities, Marketable securities. Amended tax return 2012 Mexico, Exception 3. Amended tax return 2012 Missing children, Reminders More information (see Tax help) Mortgages, Interest on real property mortgages (Income Code 2). Amended tax return 2012 N Non-registered obligations, Obligations not in registered form. Amended tax return 2012 Nonqualified intermediary, Nonqualified intermediary. Amended tax return 2012 , Nonqualified Intermediaries Nonresident alien Defined, Nonresident alien. Amended tax return 2012 Married to U. Amended tax return 2012 S. Amended tax return 2012 citizen or resident, Married to U. Amended tax return 2012 S. Amended tax return 2012 citizen or resident alien. Amended tax return 2012 Nonwage pay, Pay that is not wages. Amended tax return 2012 Northern Mariana Islands, Guam or Northern Mariana Islands corporations. Amended tax return 2012 Notional principal contract income, Notional principal contract income. Amended tax return 2012 NRA withholding In general, Withholding of Tax Income subject to, Income Subject to NRA Withholding Persons subject to, Persons Subject to NRA Withholding O Obligations Registered, Obligations in registered form. Amended tax return 2012 Obligations: Not in registered form, Obligations not in registered form. Amended tax return 2012 Offshore accounts, Offshore accounts. Amended tax return 2012 Original issue discount, Original issue discount (Income Code 30). Amended tax return 2012 Overwithholding, adjustment for, Adjustment for Overwithholding P Partner, Foreign partner. Amended tax return 2012 Partner, foreign, Who Must Withhold Partnerships Effectively connected income of foreign partners, Partnership Withholding on Effectively Connected Income Foreign, Foreign partnerships. Amended tax return 2012 Publicly traded, Publicly Traded Partnerships Smaller, Smaller partnerships and trusts. Amended tax return 2012 , Smaller partnerships and trusts. Amended tax return 2012 , Smaller partnerships and trusts. Amended tax return 2012 Withholding foreign, Withholding foreign partnership and foreign trust. Amended tax return 2012 , Withholding Foreign Partnerships Pay for personal services Artists and athletes, Artists and Athletes (Income Codes 42 and 43) Dependent personal services, Pay for dependent personal services (Income Code 17). Amended tax return 2012 Employees, Wages Paid to Employees— Graduated Withholding Exempt from withholding, Pay for Personal Services Performed Independent personal services, Pay for independent personal services (Income Code 16). Amended tax return 2012 Salaries and wages, Wages Paid to Employees— Graduated Withholding Scholarship or fellowship recipient, Pay for services rendered. Amended tax return 2012 Studying, Pay during studying and training (Income Code 19). Amended tax return 2012 Teaching, Pay for teaching (Income Code 18). Amended tax return 2012 Training, Pay during studying and training (Income Code 19). Amended tax return 2012 Payee, Identifying the Payee Penalties Deposit, Penalty for failure to make deposits on time. Amended tax return 2012 Form 1042, Penalties Form 8804, Penalties. Amended tax return 2012 Form 8805, Penalties. Amended tax return 2012 Magnetic media, Failure to file electronically. Amended tax return 2012 Trust fund recovery, Trust fund recovery penalty. Amended tax return 2012 Pensions, Pension payments. Amended tax return 2012 , Pensions, Annuities, and Alimony (Income Code 14), Pensions and annuities. Amended tax return 2012 Per diem, Per diem paid by the U. Amended tax return 2012 S. Amended tax return 2012 Government. Amended tax return 2012 Personal service income, Personal service income. Amended tax return 2012 Pooled withholding information, Pooled withholding information. Amended tax return 2012 Portfolio interest, Portfolio interest. Amended tax return 2012 , Interest that does not qualify as portfolio interest. Amended tax return 2012 Presumption Corporation, Presumption Rules Individual, Presumption Rules Partnership, Presumption Rules Rules, Presumption Rules Trust, Presumption Rules Private foundation, foreign, Foreign private foundations. Amended tax return 2012 Prizes, Other Grants, Prizes, and Awards Publications (see Tax help) Puerto Rico, Resident of a U. Amended tax return 2012 S. Amended tax return 2012 possession. Amended tax return 2012 , Exception 4. Amended tax return 2012 Q QI withholding agreement, QI withholding agreement. Amended tax return 2012 Qualified intermediary, Qualified intermediary. Amended tax return 2012 , Qualified Intermediaries Qualified investment entity (QIE) Distributions paid by, Qualified investment entities. Amended tax return 2012 Dividends paid by, Dividends paid by U. Amended tax return 2012 S. Amended tax return 2012 corporations — general (Income Code 6). Amended tax return 2012 R Racing purses, Racing purses. Amended tax return 2012 Real property interest Disposition of, U. Amended tax return 2012 S. Amended tax return 2012 Real Property Interest Withholding certificates, Withholding Certificates Reason to know, Reason To Know Refund procedures Qualified intermediaries, Collective refund procedures. Amended tax return 2012 Registered obligations, Obligations in registered form. Amended tax return 2012 Researchers, Tax treaties. Amended tax return 2012 Resident alien defined, Resident alien. Amended tax return 2012 Returns required, Returns Required Royalties, Royalties, Real Property Income and Natural Resources Royalties (Income Code 13) Ryukyu Islands, Income from U. Amended tax return 2012 S. Amended tax return 2012 Savings Bonds of residents of the Ryukyu Islands or the Trust Territory of the Pacific Islands. Amended tax return 2012 S Salaries, Wages Paid to Employees— Graduated Withholding Saving clause, Nonresident alien who becomes a resident alien. Amended tax return 2012 Scholarship, Scholarships, fellowships, and grants. Amended tax return 2012 , Scholarships and Fellowship Grants (Income Code 15) Securities, Marketable securities. Amended tax return 2012 , Income from securities. Amended tax return 2012 Services performed outside the U. Amended tax return 2012 S. Amended tax return 2012 , Services performed outside the United States. Amended tax return 2012 Short-term obligation, Short-term obligations. Amended tax return 2012 Social security, Social security and Medicare tax. Amended tax return 2012 Source of income, Source of Income Standards of knowledge, Standards of Knowledge Substantial presence test, Resident alien. Amended tax return 2012 T Tax Reporting and paying, Reporting and Paying the Tax Tax help, How To Get Tax Help Tax treaties Claiming benefits, Claiming treaty benefits. Amended tax return 2012 Dependent personal services, Tax treaties. Amended tax return 2012 Entertainers and athletes, Tax treaties. Amended tax return 2012 Gains, Tax treaties. Amended tax return 2012 Gambling winnings, Tax treaties. Amended tax return 2012 Independent personal services, Tax treaties. Amended tax return 2012 Student, Tax treaties. Amended tax return 2012 Students and trainees, Tax treaties. Amended tax return 2012 Tables, Tax Treaty Tables Teaching, Tax treaties. Amended tax return 2012 Tax-exempt entities, Foreign Governments and Certain Other Foreign Organizations Taxpayer Advocate, Taxpayer Advocate Service. Amended tax return 2012 Taxpayer identification number (TIN), U. Amended tax return 2012 S. Amended tax return 2012 Taxpayer Identification Numbers, Identification numbers. Amended tax return 2012 Exceptions, Exceptions to TIN requirement. Amended tax return 2012 Teachers, Pay for teaching (Income Code 18). Amended tax return 2012 Ten-percent owners, Ten-percent owners. Amended tax return 2012 Territorial limits, Territorial limits. Amended tax return 2012 Totalization agreements, Social security and Medicare tax. Amended tax return 2012 Transportation income, Transportation income. Amended tax return 2012 Travel expenses, Travel expenses. Amended tax return 2012 Trust Territory of the Pacific Islands, Income from U. Amended tax return 2012 S. Amended tax return 2012 Savings Bonds of residents of the Ryukyu Islands or the Trust Territory of the Pacific Islands. Amended tax return 2012 Trusts Foreign, Foreign simple and grantor trust. Amended tax return 2012 Smaller, Smaller partnerships and trusts. Amended tax return 2012 Withholding foreign, Withholding foreign partnership and foreign trust. Amended tax return 2012 , Withholding Foreign Trusts TTY/TDD information, How To Get Tax Help U U. Amended tax return 2012 S. Amended tax return 2012 agent of foreign person, U. Amended tax return 2012 S. Amended tax return 2012 agent of foreign person. Amended tax return 2012 U. Amended tax return 2012 S. Amended tax return 2012 branch Foreign bank, U. Amended tax return 2012 S. Amended tax return 2012 branches of foreign banks and foreign insurance companies. Amended tax return 2012 , Income paid to U. Amended tax return 2012 S. Amended tax return 2012 branch of foreign bank or insurance company. Amended tax return 2012 Foreign insurance company, U. Amended tax return 2012 S. Amended tax return 2012 branches of foreign banks and foreign insurance companies. Amended tax return 2012 , Income paid to U. Amended tax return 2012 S. Amended tax return 2012 branch of foreign bank or insurance company. Amended tax return 2012 Foreign person, U. Amended tax return 2012 S. Amended tax return 2012 branches of foreign persons. Amended tax return 2012 U. Amended tax return 2012 S. Amended tax return 2012 national, 30% rate. Amended tax return 2012 U. Amended tax return 2012 S. Amended tax return 2012 real property interest, U. Amended tax return 2012 S. Amended tax return 2012 real property interest. Amended tax return 2012 U. Amended tax return 2012 S. Amended tax return 2012 savings bonds, Income from U. Amended tax return 2012 S. Amended tax return 2012 Savings Bonds of residents of the Ryukyu Islands or the Trust Territory of the Pacific Islands. Amended tax return 2012 U. Amended tax return 2012 S. Amended tax return 2012 territorial limits, Territorial limits. Amended tax return 2012 U. Amended tax return 2012 S. Amended tax return 2012 Virgin Islands, U. Amended tax return 2012 S. Amended tax return 2012 Virgin Islands and American Samoa corporations. Amended tax return 2012 Unexpected payment, Unexpected payment. Amended tax return 2012 W Wages Paid to employees, Wages Paid to Employees— Graduated Withholding Pay that is not, Pay that is not wages. Amended tax return 2012 When to withhold, When to withhold. Amended tax return 2012 Withhold, amount to, Determination of amount to withhold. Amended tax return 2012 Withhold, when to, When to withhold. Amended tax return 2012 Withholding Agreements, QI withholding agreement. Amended tax return 2012 , WP and WT withholding agreements. Amended tax return 2012 , Withholding agreements. Amended tax return 2012 , Income Code 43. Amended tax return 2012 Alternative procedure, Alternative procedure. Amended tax return 2012 Certificate, Withholding Certificates, Withholding certificate. Amended tax return 2012 Rate pool, Pooled withholding information. Amended tax return 2012 Real property, U. Amended tax return 2012 S. Amended tax return 2012 Real Property Interest Withholding agent Defined, Withholding Agent Liability, Liability for tax. Amended tax return 2012 Returns required, Returns Required Tax deposit requirements, Depositing Withheld Taxes Withholding exemptions and reductions Dependent personal services, Graduated rates. Amended tax return 2012 Exemption, Withholding exemption. Amended tax return 2012 Final payment exemption, Final payment exemption. Amended tax return 2012 Foreign governments, Foreign Governments and Certain Other Foreign Organizations International organizations, Foreign Governments and Certain Other Foreign Organizations Real property interest, Withholding Certificates Researchers, Tax treaties. Amended tax return 2012 Scholarships and fellowship grants, Alternate withholding procedure. Amended tax return 2012 Students, Tax treaties. Amended tax return 2012 Withholding agreements, Withholding agreements. Amended tax return 2012 , Income Code 43. Amended tax return 2012 Prev  Up     Home   More Online Publications