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Amended Tax Return Forms

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Amended Tax Return Forms

Amended tax return forms 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. Amended tax return forms S. Amended tax return forms Taxpayer Identification NumbersUnexpected payment. Amended tax return forms Depositing Withheld TaxesWhen Deposits Are Required Adjustment for Overwithholding Returns RequiredJoint owners. Amended tax return forms Electronic reporting. Amended tax return forms Partnership Withholding on Effectively Connected IncomeWho Must Withhold Foreign Partner Publicly Traded Partnerships U. Amended tax return forms S. Amended tax return forms Real Property InterestForeign corporations. Amended tax return forms Domestic corporations. Amended tax return forms U. Amended tax return forms S. Amended tax return forms real property holding corporations. Amended tax return forms Partnerships. Amended tax return forms Trusts and estates. Amended tax return forms Domestically controlled QIE. Amended tax return forms Late filing of certifications or notices. Amended tax return forms Certifications. Amended tax return forms Liability of agent or qualified substitute. Amended tax return forms Reporting and Paying the Tax Withholding Certificates Tax Treaty TablesTable 1 Table 2 Table 3 How To Get Tax HelpLow Income Taxpayer Clinics (LITCs). Amended tax return forms Withholding of Tax In most cases, a foreign person is subject to U. Amended tax return forms S. Amended tax return forms tax on its U. Amended tax return forms S. Amended tax return forms source income. Amended tax return forms Most types of U. Amended tax return forms S. Amended tax return forms source income received by a foreign person are subject to U. Amended tax return forms S. Amended tax return forms tax of 30%. Amended tax return forms 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. Amended tax return forms The tax is generally withheld (NRA withholding) from the payment made to the foreign person. Amended tax return forms 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. Amended tax return forms In most cases, NRA withholding describes the withholding regime that requires withholding on a payment of U. Amended tax return forms S. Amended tax return forms source income. Amended tax return forms Payments to foreign persons, including nonresident alien individuals, foreign entities, and governments, may be subject to NRA withholding. Amended tax return forms NRA withholding does not include withholding under section 1445 of the Code (see U. Amended tax return forms S. Amended tax return forms Real Property Interest, later) or under section 1446 of the Code (see Partnership Withholding on Effectively Connected Income , later). Amended tax return forms A withholding agent (defined next) is the person responsible for withholding on payments made to a foreign person. Amended tax return forms However, a withholding agent that can reliably associate the payment with documentation (discussed later) from a U. Amended tax return forms S. Amended tax return forms person is not required to withhold. Amended tax return forms 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. Amended tax return forms Withholding Agent You are a withholding agent if you are a U. Amended tax return forms S. Amended tax return forms 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. Amended tax return forms 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. Amended tax return forms S. Amended tax return forms branch of certain foreign banks and insurance companies. Amended tax return forms 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. Amended tax return forms Although several persons may be withholding agents for a single payment, the full tax is required to be withheld only once. Amended tax return forms In most cases, the U. Amended tax return forms S. Amended tax return forms person who pays an amount subject to NRA withholding is the person responsible for withholding. Amended tax return forms However, other persons may be required to withhold. Amended tax return forms 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. Amended tax return forms 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. Amended tax return forms Liability for tax. Amended tax return forms   As a withholding agent, you are personally liable for any tax required to be withheld. Amended tax return forms This liability is independent of the tax liability of the foreign person to whom the payment is made. Amended tax return forms If you fail to withhold and the foreign payee fails to satisfy its U. Amended tax return forms S. Amended tax return forms tax liability, then both you and the foreign person are liable for tax, as well as interest and any applicable penalties. Amended tax return forms   The applicable tax will be collected only once. Amended tax return forms If the foreign person satisfies its U. Amended tax return forms S. Amended tax return forms tax liability, you are not liable for the tax but remain liable for any interest and penalties for failure to withhold. Amended tax return forms Determination of amount to withhold. Amended tax return forms   You must withhold on the gross amount subject to NRA withholding. Amended tax return forms You cannot reduce the gross amount by any deductions. Amended tax return forms However, see Scholarships and Fellowship Grants and Pay for Personal Services Performed , later, for when a deduction for a personal exemption may be allowed. Amended tax return forms   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. Amended tax return forms In no case, however, should you withhold more than 30% of the total amount paid. Amended tax return forms Or, you may make a reasonable estimate of the amount from U. Amended tax return forms S. Amended tax return forms sources and put a corresponding part of the amount due in escrow until the amount from U. Amended tax return forms S. Amended tax return forms sources can be determined, at which time withholding becomes due. Amended tax return forms When to withhold. Amended tax return forms   Withholding is required at the time you make a payment of an amount subject to withholding. Amended tax return forms 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. Amended tax return forms A payment is considered made to a person if it is paid for that person's benefit. Amended tax return forms 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. Amended tax return forms A payment also is considered made to a person if it is made to that person's agent. Amended tax return forms   A U. Amended tax return forms S. Amended tax return forms partnership should withhold when any distributions that include amounts subject to withholding are made. Amended tax return forms However, if a foreign partner's distributive share of income subject to withholding is not actually distributed, the U. Amended tax return forms S. Amended tax return forms 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. Amended tax return forms If the distributable amount consists of effectively connected income, see Partnership Withholding on Effectively Connected Income , later. Amended tax return forms A U. Amended tax return forms S. Amended tax return forms 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. Amended tax return forms To the extent a U. Amended tax return forms S. Amended tax return forms 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. Amended tax return forms 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. Amended tax return forms (See Returns Required , later. Amended tax return forms ) 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. Amended tax return forms Form 1099 reporting and backup withholding. Amended tax return forms    You also may be responsible as a payer for reporting on Form 1099 payments made to a U. Amended tax return forms S. Amended tax return forms person. Amended tax return forms You must withhold 28% (backup withholding rate) from a reportable payment made to a U. Amended tax return forms S. Amended tax return forms person that is subject to Form 1099 reporting if any of the following apply. Amended tax return forms The U. Amended tax return forms S. Amended tax return forms person has not provided its taxpayer identification number (TIN) in the manner required. Amended tax return forms The IRS notifies you that the TIN furnished by the payee is incorrect. Amended tax return forms There has been a notified payee underreporting. Amended tax return forms There has been a payee certification failure. Amended tax return forms In most cases, a TIN must be provided by a U. Amended tax return forms S. Amended tax return forms non-exempt recipient on Form W-9, Request for Taxpayer Identification Number and Certification. Amended tax return forms A payer files a tax return on Form 945, Annual Return of Withheld Federal Income Tax, for backup withholding. Amended tax return forms 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. Amended tax return forms S. Amended tax return forms person. Amended tax return forms For example, you are required to report income paid to a foreign intermediary or flow-through entity that collects for a U. Amended tax return forms S. Amended tax return forms person subject to Form 1099 reporting. Amended tax return forms See Identifying the Payee , later, for more information. Amended tax return forms Also see Section S. Amended tax return forms 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. Amended tax return forms 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. Amended tax return forms Wages paid to employees. Amended tax return forms   If you are the employer of a nonresident alien, you generally must withhold taxes at graduated rates. Amended tax return forms See Pay for Personal Services Performed , later. Amended tax return forms Effectively connected income by partnerships. Amended tax return forms   A withholding agent that is a partnership (whether U. Amended tax return forms S. Amended tax return forms or foreign) is also responsible for withholding on its income effectively connected with a U. Amended tax return forms S. Amended tax return forms trade or business that is allocable to foreign partners. Amended tax return forms See Partnership Withholding on Effectively Connected Income , later, for more information. Amended tax return forms U. Amended tax return forms S. Amended tax return forms real property interest. Amended tax return forms   A withholding agent also may be responsible for withholding if a foreign person transfers a U. Amended tax return forms S. Amended tax return forms real property interest to the agent, or if it is a corporation, partnership, trust, or estate that distributes a U. Amended tax return forms S. Amended tax return forms real property interest to a shareholder, partner, or beneficiary that is a foreign person. Amended tax return forms See U. Amended tax return forms S. Amended tax return forms Real Property Interest , later. Amended tax return forms Persons Subject to NRA Withholding NRA withholding applies only to payments made to a payee that is a foreign person. Amended tax return forms It does not apply to payments made to U. Amended tax return forms S. Amended tax return forms persons. Amended tax return forms Usually, you determine the payee's status as a U. Amended tax return forms S. Amended tax return forms or foreign person based on the documentation that person provides. Amended tax return forms See Documentation , later. Amended tax return forms 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. Amended tax return forms 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. Amended tax return forms However, there are situations in which the payee is a person other than the one to whom you actually make a payment. Amended tax return forms U. Amended tax return forms S. Amended tax return forms agent of foreign person. Amended tax return forms   If you make a payment to a U. Amended tax return forms S. Amended tax return forms person and you have actual knowledge that the U. Amended tax return forms S. Amended tax return forms person is receiving the payment as an agent of a foreign person, you must treat the payment as made to the foreign person. Amended tax return forms However, if the U. Amended tax return forms S. Amended tax return forms 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. Amended tax return forms   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. Amended tax return forms S. Amended tax return forms person and not as a payment to a foreign person. Amended tax return forms You may be required to report the payment on Form 1099 and, if applicable, backup withhold. Amended tax return forms Disregarded entities. Amended tax return forms   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. Amended tax return forms The payee of a payment made to a disregarded entity is the owner of the entity. Amended tax return forms   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. Amended tax return forms   If the owner is a U. Amended tax return forms S. Amended tax return forms person, you do not apply NRA withholding. Amended tax return forms However, you may be required to report the payment on Form 1099 and, if applicable, backup withhold. Amended tax return forms 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. Amended tax return forms Flow-Through Entities The payees of payments (other than income effectively connected with a U. Amended tax return forms S. Amended tax return forms trade or business) made to a foreign flow-through entity are the owners or beneficiaries of the flow-through entity. Amended tax return forms This rule applies for purposes of NRA withholding and for Form 1099 reporting and backup withholding. Amended tax return forms Income that is, or is deemed to be, effectively connected with the conduct of a U. Amended tax return forms S. Amended tax return forms trade or business of a flow-through entity is treated as paid to the entity. Amended tax return forms All of the following are flow-through entities. Amended tax return forms A foreign partnership (other than a withholding foreign partnership). Amended tax return forms A foreign simple or foreign grantor trust (other than a withholding foreign trust). Amended tax return forms A fiscally transparent entity receiving income for which treaty benefits are claimed. Amended tax return forms See Fiscally transparent entity , later. Amended tax return forms 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. Amended tax return forms You also may be required to treat the entity as a flow-through entity under the presumption rules, discussed later. Amended tax return forms You must determine whether the owners or beneficiaries of a flow-through entity are U. Amended tax return forms S. Amended tax return forms 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. Amended tax return forms 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. Amended tax return forms 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. Amended tax return forms See Documentation and Presumption Rules , later. Amended tax return forms Withholding foreign partnerships and withholding foreign trusts are not flow-through entities. Amended tax return forms Foreign partnerships. Amended tax return forms    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. Amended tax return forms 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. Amended tax return forms 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. Amended tax return forms 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. Amended tax return forms Example 1. Amended tax return forms A nonwithholding foreign partnership has three partners: a nonresident alien individual; a foreign corporation; and a U. Amended tax return forms S. Amended tax return forms citizen. Amended tax return forms You make a payment of U. Amended tax return forms S. Amended tax return forms source interest to the partnership. Amended tax return forms 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. Amended tax return forms S. Amended tax return forms citizen. Amended tax return forms The partnership also gives you a complete withholding statement that enables you to associate a part of the interest payment to each partner. Amended tax return forms You must treat all three partners as the payees of the interest payment as if the payment were made directly to them. Amended tax return forms Report the payment to the nonresident alien and the foreign corporation on Forms 1042-S. Amended tax return forms Report the payment to the U. Amended tax return forms S. Amended tax return forms citizen on Form 1099-INT. Amended tax return forms Example 2. Amended tax return forms A nonwithholding foreign partnership has two partners: a foreign corporation and a nonwithholding foreign partnership. Amended tax return forms The second partnership has two partners, both nonresident alien individuals. Amended tax return forms You make a payment of U. Amended tax return forms S. Amended tax return forms source interest to the first partnership. Amended tax return forms 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. Amended tax return forms In addition, Forms W-8BEN from the partners are associated with the Form W-8IMY from the second partnership. Amended tax return forms The Forms W-8IMY from the partnerships have complete withholding statements associated with them. Amended tax return forms 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. Amended tax return forms Example 3. Amended tax return forms You make a payment of U. Amended tax return forms S. Amended tax return forms source dividends to a withholding foreign partnership. Amended tax return forms The partnership has two partners, both foreign corporations. Amended tax return forms 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. Amended tax return forms You must treat the partnership as the payee of the dividends. Amended tax return forms Foreign simple and grantor trust. Amended tax return forms   A trust is foreign unless it meets both of the following tests. Amended tax return forms A court within the United States is able to exercise primary supervision over the administration of the trust. Amended tax return forms One or more U. Amended tax return forms S. Amended tax return forms persons have the authority to control all substantial decisions of the trust. Amended tax return forms   In most cases, a foreign simple trust is a foreign trust that is required to distribute all of its income annually. Amended tax return forms A foreign grantor trust is a foreign trust that is treated as a grantor trust under sections 671 through 679 of the Code. Amended tax return forms   The payees of a payment made to a foreign simple trust are the beneficiaries of the trust. Amended tax return forms The payees of a payment made to a foreign grantor trust are the owners of the trust. Amended tax return forms 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. Amended tax return forms 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. Amended tax return forms Example. Amended tax return forms A foreign simple trust has three beneficiaries: two nonresident alien individuals and a U. Amended tax return forms S. Amended tax return forms citizen. Amended tax return forms You make a payment of interest to the foreign trust. Amended tax return forms 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. Amended tax return forms S. Amended tax return forms citizen. Amended tax return forms 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. Amended tax return forms You must treat all three beneficiaries as the payees of the interest payment as if the payment were made directly to them. Amended tax return forms Report the payment to the nonresident aliens on Forms 1042-S. Amended tax return forms Report the payment to the U. Amended tax return forms S. Amended tax return forms citizen on Form 1099-INT. Amended tax return forms Fiscally transparent entity. Amended tax return forms   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. Amended tax return forms 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. Amended tax return forms ). Amended tax return forms 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. Amended tax return forms 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. Amended tax return forms 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. Amended tax return forms   The payees of a payment made to a fiscally transparent entity are the interest holders of the entity. Amended tax return forms Example. Amended tax return forms 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. Amended tax return forms A has two interest holders, B and C. Amended tax return forms B is a corporation organized under the laws of country Y. Amended tax return forms C is a corporation organized under the laws of country Z. Amended tax return forms Both countries Y and Z have an income tax treaty in force with the United States. Amended tax return forms A receives royalty income from U. Amended tax return forms S. Amended tax return forms sources that is not effectively connected with the conduct of a trade or business in the United States. Amended tax return forms For U. Amended tax return forms S. Amended tax return forms income tax purposes, A is treated as a partnership. Amended tax return forms 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. Amended tax return forms 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. Amended tax return forms Accordingly, A is fiscally transparent in its jurisdiction, country X. Amended tax return forms B and C are not fiscally transparent under the laws of their respective countries of incorporation. Amended tax return forms 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. Amended tax return forms 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. Amended tax return forms S. Amended tax return forms source royalty income for purposes of the U. Amended tax return forms S. Amended tax return forms -Y income tax treaty. Amended tax return forms 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. Amended tax return forms Therefore, A is not treated as fiscally transparent under the laws of country Z. Amended tax return forms Accordingly, C is not treated as deriving its share of the U. Amended tax return forms S. Amended tax return forms source royalty income for purposes of the U. Amended tax return forms S. Amended tax return forms -Z income tax treaty. Amended tax return forms 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. Amended tax return forms This rule applies for purposes of NRA withholding and for Form 1099 reporting and backup withholding. Amended tax return forms 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. Amended tax return forms An intermediary is a custodian, broker, nominee, or any other person that acts as an agent for another person. Amended tax return forms A foreign intermediary is either a qualified intermediary or a nonqualified intermediary. Amended tax return forms 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. Amended tax return forms You must determine whether the customers or account holders of a foreign intermediary are U. Amended tax return forms S. Amended tax return forms or foreign persons and, if the account holder or customer is foreign, whether a reduced rate of NRA withholding applies. Amended tax return forms You make these determinations based on the foreign intermediary's Form W-8IMY and associated information and documentation. Amended tax return forms 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. Amended tax return forms See Documentation and Presumption Rules , later. Amended tax return forms Nonqualified intermediary. Amended tax return forms   A nonqualified intermediary (NQI) is any intermediary that is a foreign person and that is not a qualified intermediary. Amended tax return forms The payees of a payment made to an NQI are the customers or account holders on whose behalf the NQI is acting. Amended tax return forms Example. Amended tax return forms You make a payment of interest to a foreign bank that is a nonqualified intermediary. Amended tax return forms 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. Amended tax return forms S. Amended tax return forms person for whom the bank is collecting the payments. Amended tax return forms 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. Amended tax return forms The account holders are the payees of the interest payment. Amended tax return forms 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. Amended tax return forms S. Amended tax return forms person on Form 1099-INT. Amended tax return forms Qualified intermediary. Amended tax return forms   A qualified intermediary (QI) is any foreign intermediary (or foreign branch of a U. Amended tax return forms S. Amended tax return forms intermediary) that has entered into a qualified intermediary withholding agreement (discussed later) with the IRS. Amended tax return forms 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. Amended tax return forms In this situation, the QI is required to withhold the tax. Amended tax return forms You can determine whether a QI has assumed responsibility from the Form W-8IMY provided by the QI. Amended tax return forms   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. Amended tax return forms 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. Amended tax return forms S. Amended tax return forms person. Amended tax return forms Branches of financial institutions. Amended tax return forms   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. Amended tax return forms The countries with approved KYC rules are listed on IRS. Amended tax return forms gov. Amended tax return forms QI withholding agreement. Amended tax return forms   Foreign financial institutions and foreign branches of U. Amended tax return forms S. Amended tax return forms financial institutions can enter into an agreement with the IRS to be a qualified intermediary. Amended tax return forms   A QI is entitled to certain simplified withholding and reporting rules. Amended tax return forms In general, there are three major areas whereby intermediaries with QI status are afforded such simplified treatment. Amended tax return forms   To apply for QI status, complete Form 14345, Qualified Intermediary Application, and Form SS-4, Application for Employer Identification Number. Amended tax return forms These forms, and the procedures required to obtain a QI withholding agreement are available at www. Amended tax return forms irs. Amended tax return forms gov/Businesses/Corporations/Qualified-Intermediaries-(QI). Amended tax return forms Documentation. Amended tax return forms   A QI is not required to forward documentation obtained from foreign account holders to the U. Amended tax return forms S. Amended tax return forms withholding agent from whom the QI receives a payment of U. Amended tax return forms S. Amended tax return forms source income. Amended tax return forms The QI maintains such documentation at its location and provides the U. Amended tax return forms S. Amended tax return forms withholding agent with withholding rate pools. Amended tax return forms A withholding rate pool is a payment of a single type of income that is subject to a single rate of withholding. Amended tax return forms   A QI is required to provide the U. Amended tax return forms S. Amended tax return forms withholding agent with information regarding U. Amended tax return forms S. Amended tax return forms persons subject to Form 1099 information reporting unless the QI assumes the primary obligation to do Form 1099 reporting and backup withholding. Amended tax return forms   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. Amended tax return forms 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. Amended tax return forms Form 1042-S reporting. Amended tax return forms   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. Amended tax return forms Pooled basis reporting is not available for payments to certain account holders, such as a nonqualified intermediary or a flow-through entity (discussed earlier). Amended tax return forms Collective refund procedures. Amended tax return forms   A QI may seek a refund on behalf of its direct account holders. Amended tax return forms 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. Amended tax return forms U. Amended tax return forms S. Amended tax return forms branches of foreign banks and foreign insurance companies. Amended tax return forms   Special rules apply to a U. Amended tax return forms S. Amended tax return forms branch of a foreign bank subject to Federal Reserve Board supervision or a foreign insurance company subject to state regulatory supervision. Amended tax return forms If you agree to treat the branch as a U. Amended tax return forms S. Amended tax return forms person, you may treat the branch as a U. Amended tax return forms S. Amended tax return forms payee for a payment subject to NRA withholding provided you receive a Form W-8IMY from the U. Amended tax return forms S. Amended tax return forms branch on which the agreement is evidenced. Amended tax return forms If you treat the branch as a U. Amended tax return forms S. Amended tax return forms payee, you are not required to withhold. Amended tax return forms Even though you agree to treat the branch as a U. Amended tax return forms S. Amended tax return forms person, you must report the payment on Form 1042-S. Amended tax return forms   A financial institution organized in a U. Amended tax return forms S. Amended tax return forms possession is treated as a U. Amended tax return forms S. Amended tax return forms branch. Amended tax return forms The special rules discussed in this section apply to a possessions financial institution. Amended tax return forms   If you are paying a U. Amended tax return forms S. Amended tax return forms 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. Amended tax return forms S. Amended tax return forms person for amounts subject to NRA withholding. Amended tax return forms Consequently, amounts not subject to NRA withholding that are paid to a U. Amended tax return forms S. Amended tax return forms branch are not subject to Form 1099 reporting or backup withholding. Amended tax return forms   Alternatively, a U. Amended tax return forms S. Amended tax return forms branch may provide you with a Form W-8IMY with which it associates the documentation of the persons on whose behalf it acts. Amended tax return forms 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. Amended tax return forms See Nonqualified Intermediaries under  Documentation, later. Amended tax return forms   If the U. Amended tax return forms S. Amended tax return forms 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. Amended tax return forms Withholding foreign partnership and foreign trust. Amended tax return forms   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. Amended tax return forms 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. Amended tax return forms   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. Amended tax return forms A WP or WT acting in that capacity must assume NRA withholding responsibility for these amounts. Amended tax return forms 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. Amended tax return forms WP and WT withholding agreements. Amended tax return forms   The WP and WT withholding agreements and the application procedures for the agreements are in Revenue Procedure 2003-64. Amended tax return forms Also see the following items. Amended tax return forms Revenue Procedure 2004-21. Amended tax return forms Revenue Procedure 2005-77. Amended tax return forms Employer identification number (EIN). Amended tax return forms   A completed Form SS-4 must be submitted with the application for being a WP or WT. Amended tax return forms The WP or WT will be assigned a WP-EIN or WT-EIN to be used only when acting in that capacity. Amended tax return forms Documentation. Amended tax return forms   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. Amended tax return forms 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. Amended tax return forms The Form W-8IMY must contain the WP-EIN or WT-EIN. Amended tax return forms Foreign Persons A payee is subject to NRA withholding only if it is a foreign person. Amended tax return forms 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. Amended tax return forms S. Amended tax return forms person. Amended tax return forms It also includes a foreign branch of a U. Amended tax return forms S. Amended tax return forms financial institution if the foreign branch is a qualified intermediary. Amended tax return forms In most cases, the U. Amended tax return forms S. Amended tax return forms branch of a foreign corporation or partnership is treated as a foreign person. Amended tax return forms Nonresident alien. Amended tax return forms   A nonresident alien is an individual who is not a U. Amended tax return forms S. Amended tax return forms citizen or a resident alien. Amended tax return forms A resident of a foreign country under the residence article of an income tax treaty is a nonresident alien individual for purposes of withholding. Amended tax return forms Married to U. Amended tax return forms S. Amended tax return forms citizen or resident alien. Amended tax return forms   Nonresident alien individuals married to U. Amended tax return forms S. Amended tax return forms citizens or resident aliens may choose to be treated as resident aliens for certain income tax purposes. Amended tax return forms However, these individuals are still subject to the NRA withholding rules that apply to nonresident aliens for all income except wages. Amended tax return forms Wages paid to these individuals are subject to graduated withholding. Amended tax return forms See Wages Paid to Employees—Graduated Withholding . Amended tax return forms Resident alien. Amended tax return forms   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. Amended tax return forms Green card test. Amended tax return forms 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. Amended tax return forms This is known as the green card test because these aliens hold immigrant visas (also known as green cards). Amended tax return forms Substantial presence test. Amended tax return forms An alien is considered a resident alien if the individual meets the substantial presence test for the calendar year. Amended tax return forms 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. Amended tax return forms   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. Amended tax return forms This exception is for a limited period of time. Amended tax return forms   For more information on resident and nonresident status, the tests for residence, and the exceptions to them, see Publication 519. Amended tax return forms Note. Amended tax return forms   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. Amended tax return forms For more information on making adjustments, see chapter 13 of Publication 15 (Circular E). Amended tax return forms Resident of a U. Amended tax return forms S. Amended tax return forms possession. Amended tax return forms   A bona fide resident of Puerto Rico, the U. Amended tax return forms S. Amended tax return forms Virgin Islands, Guam, the Commonwealth of the Northern Mariana Islands (CNMI), or American Samoa who is not a U. Amended tax return forms S. Amended tax return forms citizen or a U. Amended tax return forms S. Amended tax return forms national is treated as a nonresident alien for the withholding rules explained here. Amended tax return forms 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. Amended tax return forms   For more information, see Publication 570, Tax Guide for Individuals With Income From U. Amended tax return forms S. Amended tax return forms Possessions. Amended tax return forms Foreign corporations. Amended tax return forms   A foreign corporation is one that does not fit the definition of a domestic corporation. Amended tax return forms 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. Amended tax return forms Guam or Northern Mariana Islands corporations. Amended tax return forms   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). Amended tax return forms Note. Amended tax return forms   The provisions discussed below under U. Amended tax return forms S. Amended tax return forms 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. Amended tax return forms U. Amended tax return forms S. Amended tax return forms Virgin Islands and American Samoa corporations. Amended tax return forms   A corporation created or organized in, or under the laws of, the U. Amended tax return forms S. Amended tax return forms 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. Amended tax return forms S. Amended tax return forms 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. Amended tax return forms S. Amended tax return forms Virgin Islands, American Samoa, Guam, the CNMI, or the United States. Amended tax return forms Foreign private foundations. Amended tax return forms   A private foundation that was created or organized under the laws of a foreign country is a foreign private foundation. Amended tax return forms 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. Amended tax return forms Other foreign organizations, associations, and charitable institutions. Amended tax return forms   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. Amended tax return forms 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. Amended tax return forms   Payments to these organizations, however, must be reported on Form 1042-S, even though no tax is withheld. Amended tax return forms   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. Amended tax return forms U. Amended tax return forms S. Amended tax return forms branches of foreign persons. Amended tax return forms   In most cases, a payment to a U. Amended tax return forms S. Amended tax return forms branch of a foreign person is a payment made to the foreign person. Amended tax return forms However, you may treat payments to U. Amended tax return forms S. Amended tax return forms branches of foreign banks and foreign insurance companies (discussed earlier) that are subject to U. Amended tax return forms S. Amended tax return forms regulatory supervision as payments made to a U. Amended tax return forms S. Amended tax return forms person, if you and the U. Amended tax return forms S. Amended tax return forms branch have agreed to do so, and if their agreement is evidenced by a withholding certificate, Form W-8IMY. Amended tax return forms For this purpose, a financial institution organized under the laws of a U. Amended tax return forms S. Amended tax return forms possession is treated as a U. Amended tax return forms S. Amended tax return forms branch. Amended tax return forms 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. Amended tax return forms The payee is a U. Amended tax return forms S. Amended tax return forms person. Amended tax return forms The payee is a foreign person that is the beneficial owner of the income and is entitled to a reduced rate of withholding. Amended tax return forms In most cases, you must get the documentation before you make the payment. Amended tax return forms The documentation is not valid if you know, or have reason to know, that it is unreliable or incorrect. Amended tax return forms See Standards of Knowledge , later. Amended tax return forms If you cannot reliably associate a payment with valid documentation, you must use the presumption rules discussed later. Amended tax return forms 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. Amended tax return forms The specific types of documentation are discussed in this section. Amended tax return forms However, see Withholding on Specific Income , later, as well as the instructions to the particular forms. Amended tax return forms 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. Amended tax return forms Section 1446 withholding. Amended tax return forms   Under section 1446 of the Code, a partnership must withhold tax on its effectively connected income allocable to a foreign partner. Amended tax return forms 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. Amended tax return forms 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. Amended tax return forms Joint owners. Amended tax return forms    If you make a payment to joint owners, you need to get documentation from each owner. Amended tax return forms Form W-9. Amended tax return forms   In most cases, you can treat the payee as a U. Amended tax return forms S. Amended tax return forms person if the payee gives you a Form W-9. Amended tax return forms The Form W-9 can be used only by a U. Amended tax return forms S. Amended tax return forms person and must contain the payee's taxpayer identification number (TIN). Amended tax return forms If there is more than one owner, you may treat the total amount as paid to a U. Amended tax return forms S. Amended tax return forms person if any one of the owners gives you a Form W-9. Amended tax return forms See U. Amended tax return forms S. Amended tax return forms Taxpayer Identification Numbers , later. Amended tax return forms U. Amended tax return forms S. Amended tax return forms persons are not subject to NRA withholding, but may be subject to Form 1099 reporting and backup withholding. Amended tax return forms Form W-8. Amended tax return forms   In most cases, a foreign payee of the income should give you a form in the Form W-8 series. Amended tax return forms Until further notice, you can rely upon Forms W-8 that contain a P. Amended tax return forms O. Amended tax return forms 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. Amended tax return forms S. Amended tax return forms person and that a street address is available. Amended tax return forms You may rely on Forms W-8 for which there is a U. Amended tax return forms S. Amended tax return forms mailing address provided you received the form prior to December 31, 2001. Amended tax return forms   If certain requirements are met, the foreign person can give you documentary evidence, rather than a Form W-8. Amended tax return forms You can rely on documentary evidence in lieu of a Form W-8 for a payment made in a U. Amended tax return forms S. Amended tax return forms possession. Amended tax return forms Other documentation. Amended tax return forms   Other documentation may be required to claim an exemption from, or a reduced rate of, withholding on pay for personal services. Amended tax return forms 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. Amended tax return forms These forms are discussed in Pay for Personal Services Performed under Withholding on Specific Income. Amended tax return forms 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. Amended tax return forms Form W-8BEN, Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding. Amended tax return forms   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. Amended tax return forms   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. Amended tax return forms 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. Amended tax return forms Claiming treaty benefits. Amended tax return forms   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. Amended tax return forms S. Amended tax return forms 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. Amended tax return forms   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. Amended tax return forms   An entity derives income for which it is claiming treaty benefits only if the entity is not treated as fiscally transparent for that income. Amended tax return forms See Fiscally transparent entity discussed earlier under Flow-Through Entities. Amended tax return forms   Limitations on benefits provisions generally prohibit third country residents from obtaining treaty benefits. Amended tax return forms 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. Amended tax return forms   The exemptions from, or reduced rates of, U. Amended tax return forms S. Amended tax return forms tax vary under each treaty. Amended tax return forms You must check the provisions of the tax treaty that apply. Amended tax return forms 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. Amended tax return forms   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. Amended tax return forms 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. Amended tax return forms Exceptions to TIN requirement. Amended tax return forms   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. Amended tax return forms Income from marketable securities (discussed next). Amended tax return forms Unexpected payments to an individual (discussed under U. Amended tax return forms S. Amended tax return forms Taxpayer Identification Numbers ). Amended tax return forms Marketable securities. Amended tax return forms   A Form W-8BEN provided to claim treaty benefits does not need a U. Amended tax return forms S. Amended tax return forms TIN if the foreign beneficial owner is claiming the benefits on income from marketable securities. Amended tax return forms For this purpose, income from a marketable security consists of the following items. Amended tax return forms Dividends and interest from stocks and debt obligations that are actively traded. Amended tax return forms Dividends from any redeemable security issued by an investment company registered under the Investment Company Act of 1940 (mutual fund). Amended tax return forms 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. Amended tax return forms Income related to loans of any of the above securities. Amended tax return forms Offshore accounts. Amended tax return forms   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. Amended tax return forms   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. Amended tax return forms 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. Amended tax return forms An offshore account is an account maintained at an office or branch of a U. Amended tax return forms S. Amended tax return forms or foreign bank or other financial institution at any location outside the United States. Amended tax return forms   You may rely on documentary evidence given to you by a nonqualified intermediary or a flow-through entity with its Form W-8IMY. Amended tax return forms This rule applies even though you make the payment to a nonqualified intermediary or flow-through entity in the United States. Amended tax return forms 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. Amended tax return forms Documentary evidence. Amended tax return forms   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. Amended tax return forms 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. Amended tax return forms 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. Amended tax return forms 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. Amended tax return forms 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. Amended tax return forms 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 forms   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. Amended tax return forms (See Effectively Connected Income , later. Amended tax return forms )   Effectively connected income for which a valid Form W-8ECI has been provided is generally not subject to NRA withholding. Amended tax return forms   If a partner submits this form to a partnership, the income claimed to be effectively connected with the conduct of a U. Amended tax return forms S. Amended tax return forms trade or business is subject to withholding under section 1446. Amended tax return forms 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. Amended tax return forms    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. Amended tax return forms Form W-8EXP, Certificate of Foreign Government or Other Foreign Organization for United States Tax Withholding. Amended tax return forms   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. Amended tax return forms S. Amended tax return forms 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. Amended tax return forms   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. Amended tax return forms   See Foreign Governments and Certain Other Foreign Organizations , later. Amended tax return forms 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. Amended tax return forms 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. Amended tax return forms The additional information required depends on the type of intermediary or flow-through entity and the extent of the withholding responsibilities it assumes. Amended tax return forms Form W-8IMY, Certificate of Foreign Intermediary, Foreign Flow-Through Entity, or Certain U. Amended tax return forms S. Amended tax return forms Branches for United States Tax Withholding. Amended tax return forms   This form is used by foreign intermediaries and foreign flow-through entities, as well as certain U. Amended tax return forms S. Amended tax return forms 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. Amended tax return forms S. Amended tax return forms branch of a foreign bank or insurance company and either is agreeing to be treated as a U. Amended tax return forms S. Amended tax return forms 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. Amended tax return forms For information on qualifying as an upper-tier foreign partnership, see Regulations section 1. Amended tax return forms 1446-5. Amended tax return forms Qualified Intermediaries In most cases, a QI is any foreign intermediary that has entered into a QI withholding agreement (discussed earlier) with the IRS. Amended tax return forms 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. Amended tax return forms The intermediary can claim that it is a QI until the IRS revokes its QI-EIN. Amended tax return forms 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. Amended tax return forms Responsibilities. Amended tax return forms   Payments made to a QI that does not assume NRA withholding responsibility are treated as paid to its account holders and customers. Amended tax return forms However, a QI is not required to provide you with documentation it obtains from its foreign account holders and customers. Amended tax return forms Instead, it provides you with a withholding statement that contains withholding rate pool information. Amended tax return forms 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. Amended tax return forms A qualified intermediary is required to provide you with information regarding U. Amended tax return forms S. Amended tax return forms persons subject to Form 1099 reporting and to provide you withholding rate pool information separately for each such U. Amended tax return forms S. Amended tax return forms person unless it has assumed Form 1099 reporting and backup withholding responsibility. Amended tax return forms For the alternative procedure for providing rate pool information for U. Amended tax return forms S. Amended tax return forms non-exempt persons, see the Form W-8IMY instructions. Amended tax return forms   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. Amended tax return forms   The extent to which you must have withholding rate pool information depends on the withholding and reporting obligations assumed by the QI. Amended tax return forms Primary responsibility not assumed. Amended tax return forms   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. Amended tax return forms Unless the alternative procedure applies, the qualified intermediary must provide you with a separate withholding rate pool for each U. Amended tax return forms S. Amended tax return forms person subject to Form 1099 reporting and/or backup withholding. Amended tax return forms 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. Amended tax return forms Primary NRA withholding responsibility assumed. Amended tax return forms   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. Amended tax return forms S. Amended tax return forms person, unless the alternative procedure applies, subject to Form 1099 reporting and/or backup withholding. Amended tax return forms 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. Amended tax return forms Primary NRA and Form 1099 responsibility assumed. Amended tax return forms   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. Amended tax return forms It is not necessary to associate the payment with withholding rate pools. Amended tax return forms Example. Amended tax return forms You make a payment of dividends to a QI. Amended tax return forms 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. Amended tax return forms S. Amended tax return forms individual who provides it with a Form W-9. Amended tax return forms Each customer is entitled to 20% of the dividend payment. Amended tax return forms The QI does not assume any primary withholding responsibility. Amended tax return forms 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. Amended tax return forms S. Amended tax return forms individual. Amended tax return forms 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. Amended tax return forms The part of the payment allocable to the U. Amended tax return forms S. Amended tax return forms individual (20%) is reportable on Form 1099-DIV. Amended tax return forms Smaller partnerships and trusts. Amended tax return forms   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. Amended tax return forms It is a foreign partnership or foreign simple or grantor trust. Amended tax return forms It is a direct account holder of the QI. Amended tax return forms It does not have any partner, beneficiary, or owner that is a U. Amended tax return forms S. Amended tax return forms person or a pass- through partner, beneficiary, or owner. Amended tax return forms   For information on these rules, see section 4A. Amended tax return forms 01 of the QI agreement. Amended tax return forms This is found in Appendix 3 of Revenue Procedure 2003-64. Amended tax return forms Also see Revenue Procedure 2004-21. Amended tax return forms Related partnerships and trusts. Amended tax return forms    A QI may apply special rules to a related partnership or trust only if the partnership or trust meets the following conditions. Amended tax return forms It is a foreign partnership or foreign simple or grantor trust. Amended tax return forms 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. Amended tax return forms For information on these rules, see section 4A. Amended tax return forms 02 of the QI agreement. Amended tax return forms This is found in Appendix 3 of Revenue Procedure 2003-64. Amended tax return forms Also see Revenue Procedure 2005-77. Amended tax return forms Nonqualified Intermediaries If you are making a payment to an NQI, foreign flow-through entity, or U. Amended tax return forms S. Amended tax return forms 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. Amended tax return forms S. Amended tax return forms branch), and You have sufficient information to report the payment on Form 1042-S or Form 1099, if reporting is required. Amended tax return forms The NQI, flow-through entity, or U. Amended tax return forms S. Amended tax return forms branch must give you certain information on a withholding statement that is associated with the Form W-8IMY. Amended tax return forms A withholding statement must be updated to keep the information accurate prior to each payment. Amended tax return forms Withholding statement. Amended tax return forms   In most cases, a withholding statement must contain the following information. Amended tax return forms The name, address, and TIN (if any, or if required) of each person for whom documentation is provided. Amended tax return forms The type of documentation (documentary evidence, Form W-8, or Form W-9) for every person for whom documentation has been provided. Amended tax return forms The status of the person for whom the documentation has been provided, such as whether the person is a U. Amended tax return forms S. Amended tax return forms exempt recipient (U. Amended tax return forms S. Amended tax return forms person exempt from Form 1099 reporting), U. Amended tax return forms S. Amended tax return forms non-exempt recipient (U. Amended tax return forms S. Amended tax return forms person subject to Form 1099 reporting), or a foreign person. Amended tax return forms 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. Amended tax return forms S. Amended tax return forms branch. Amended tax return forms The type of recipient the person is, based on the recipient codes used on Form 1042-S. Amended tax return forms Information allocating each payment, by income type, to each payee (including U. Amended tax return forms S. Amended tax return forms exempt and U. Amended tax return forms S. Amended tax return forms non-exempt recipients) for whom documentation has been provided. Amended tax return forms The rate of withholding that applies to each foreign person to whom a payment is allocated. Amended tax return forms A foreign payee's country of residence. Amended tax return forms If a reduced rate of withholding is claimed, the basis for a reduced rate of withholding (for example, portfolio interest, treaty benefit, etc. Amended tax return forms ). Amended tax return forms 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. Amended tax return forms The name, address, and TIN (if any) of any other NQI, flow-through entity, or U. Amended tax return forms S. Amended tax return forms branch from which the payee will directly receive a payment. Amended tax return forms Any other information a withholding agent requests to fulfill its reporting and withholding obligations. Amended tax return forms Alternative procedure. Amended tax return forms   Under this alternative procedure the NQI can give you the information that allocates each payment to each foreign and U. Amended tax return forms S. Amended tax return forms exempt recipient by January 31 following the calendar year of payment, rather than prior to the payment being made as otherwise required. Amended tax return forms 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. Amended tax return forms You must receive the withholding statement with all the required information (other than item 5) prior to making the payment. Amended tax return forms    This alternative procedure cannot be used for payments to U. Amended tax return forms S. Amended tax return forms non-exempt recipients. Amended tax return forms Therefore, an NQI must always provide you with allocation information for all U. Amended tax return forms S. Amended tax return forms non-exempt recipients prior to a payment being made. Amended tax return forms Pooled withholding information. Amended tax return forms   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. Amended tax return forms 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. Amended tax return forms 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). Amended tax return forms 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. Amended tax return forms Failure to provide allocation information. Amended tax return forms   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. Amended tax return forms You must treat the payees as undocumented and apply the presumption rules, discussed later in Presumption Rules . Amended tax return forms An NQI is deemed to have f
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The Amended Tax Return Forms

Amended tax return forms Publication 600 - Main Contents Table of Contents Actual Expenses Optional Sales Tax Tables Instructions for the State and Local General Sales Tax Deduction WorksheetWhat if you lived in more than one state? What if you lived in more than one locality? What if your local general sales tax rate changed during 2006? What if you lived in more than one locality in the same state during 2006? Actual Expenses Generally, you can deduct the actual state and local general sales taxes (including compensating use taxes) you paid in 2006 if the tax rate was the same as the general sales tax rate. Amended tax return forms However, sales taxes on food, clothing, medical supplies, and motor vehicles are deductible as a general sales tax even if the tax rate was less than the general sales tax rate. Amended tax return forms If you paid sales tax on a motor vehicle at a rate higher than the general sales tax rate, you can deduct only the amount of tax that you would have paid at the general sales tax rate on that vehicle. Amended tax return forms Motor vehicles include cars, motorcycles, motor homes, recreational vehicles, sport utility vehicles, trucks, vans, and off-road vehicles. Amended tax return forms Also include any state and local general sales taxes paid for a leased motor vehicle. Amended tax return forms Do not include sales taxes paid on items used in your trade or business. Amended tax return forms To deduct your actual expenses, enter the amount on Schedule A, line 5, and enter “ST” on the dotted line to the left of the line 5 entry space. Amended tax return forms You must keep your actual receipts showing general sales taxes paid to use this method. Amended tax return forms Refund of general sales taxes. Amended tax return forms   If you received a refund of state or local general sales taxes in 2006 for amounts paid in 2006, reduce your actual 2006 state and local general sales taxes by this amount. Amended tax return forms If you received a refund of state or local general sales taxes in 2006 for prior year purchases, do not reduce your 2006 state and local general sales taxes by this amount. Amended tax return forms But if you deducted your actual state and local general sales taxes in the earlier year and the deduction reduced your tax, you may have to include the refund in income on Form 1040, line 21. Amended tax return forms See Recoveries in Pub. Amended tax return forms 525 for details. Amended tax return forms Optional Sales Tax Tables Instead of using your actual expenses, you can use the tables on pages 5 through 7 to figure your state and local general sales tax deduction. Amended tax return forms You may also be able to add the state and local general sales taxes paid on certain specified items. Amended tax return forms To figure your state and local general sales tax deduction using the tables, complete the worksheet below. Amended tax return forms If your filing status is married filing separately, both you and your spouse elect to deduct sales taxes, and your spouse elects to use the optional sales tax tables, you also must use the tables to figure your state and local general sales tax deduction. Amended tax return forms State and Local General Sales Tax Deduction Worksheet (See the instructions that begin on page 3. Amended tax return forms ) Before you begin: See the instructions for line 1 on page 3 if: You lived in more than one state during 2006, or You had any nontaxable income in 2006. Amended tax return forms   1. Amended tax return forms Enter your state general sales taxes from the applicable table on page 5 or 6 (see page 3 of the instructions) 1. Amended tax return forms $     Next. Amended tax return forms If, for all of 2006, you lived only in Connecticut, the District of Columbia, Hawaii, Indiana, Kentucky, Maine, Maryland, Massachusetts, Michigan, Mississippi, New Jersey, Rhode Island, Virginia, or West Virginia, skip lines 2 through 5, enter -0- on line 6, and go to line 7. Amended tax return forms Otherwise, go to line 2       2. Amended tax return forms Did you live in Alaska, Arizona, Arkansas (Texarkana only), California (Los Angeles County only), Colorado, Georgia, Illinois, Louisiana, New York State, or North Carolina in 2006?         No. Amended tax return forms Enter -0-                   Yes. Amended tax return forms Enter your local general sales taxes from the applicable table on page 7 (see page 3 of the instructions)     2. Amended tax return forms $       3. Amended tax return forms Did your locality impose a local general sales tax in 2006? Residents of California, Nevada, and Texarkana, Arkansas, see page 3 of the instructions             No. Amended tax return forms Skip lines 3 through 5, enter -0- on line 6, and go to line 7             Yes. Amended tax return forms Enter your local general sales tax rate, but omit the percentage sign. Amended tax return forms For example, if your local general sales tax rate was 2. Amended tax return forms 5%, enter 2. Amended tax return forms 5. Amended tax return forms If your local general sales tax rate changed or you lived in more than one locality in the same state during 2006, see page 3 of the instructions. Amended tax return forms (If you do not know your local general sales tax rate, contact your local government. Amended tax return forms ) 3. Amended tax return forms . Amended tax return forms       4. Amended tax return forms Did you enter -0- on line 2 above?             No. Amended tax return forms Skip lines 4 and 5 and go to line 6             Yes. Amended tax return forms Enter your state general sales tax rate (shown in the table heading for your state), but omit the percentage sign. Amended tax return forms For example, if your state general sales tax rate is 6%, enter 6. Amended tax return forms 0 4. Amended tax return forms . Amended tax return forms       5. Amended tax return forms Divide line 3 by line 4. Amended tax return forms Enter the result as a decimal (rounded to at least three places) 5. Amended tax return forms . Amended tax return forms       6. Amended tax return forms Did you enter -0- on line 2 above?             No. Amended tax return forms Multiply line 2 by line 3   6. Amended tax return forms $     Yes. Amended tax return forms Multiply line 1 by line 5. Amended tax return forms If you lived in more than one locality in the same state during 2006, see page 4 of the instructions           7. Amended tax return forms Enter your state and local general sales taxes paid on specified items, if any (see page 4 of the instructions) 7. Amended tax return forms $   8. Amended tax return forms Deduction for general sales taxes. Amended tax return forms Add lines 1, 6, and 7. Amended tax return forms Enter the result here and the total from all your state and local general sales tax deduction worksheets, if you completed more than one, on Schedule A, line 5. Amended tax return forms Be sure to enter “ST” on the dotted line to the left of the entry space 8. Amended tax return forms $     Instructions for the State and Local General Sales Tax Deduction Worksheet Line 1. Amended tax return forms    If you lived in the same state for all of 2006, enter the applicable amount, based on your 2006 income and exemptions, from the optional state sales tax table for your state on page 5 or 6. Amended tax return forms Read down the “At least-But less than” columns for your state and find the line that includes your 2006 income. Amended tax return forms If married filing separately, do not include your spouse's income. Amended tax return forms Your 2006 income is the amount shown on your Form 1040, line 38, plus any nontaxable items, such as the following. Amended tax return forms Tax-exempt interest. Amended tax return forms Veterans' benefits. Amended tax return forms Nontaxable combat pay. Amended tax return forms Workers' compensation. Amended tax return forms Nontaxable part of social security and railroad retirement benefits. Amended tax return forms Nontaxable part of IRA, pension, or annuity distributions. Amended tax return forms Do not include rollovers. Amended tax return forms Public assistance payments. Amended tax return forms The exemptions column refers to the number of exemptions claimed on Form 1040, line 6d. Amended tax return forms Do not include any additional exemptions you listed on Form 8914 for individuals displaced by Hurricane Katrina. Amended tax return forms What if you lived in more than one state?    If you lived in more than one state during 2006, look up the table amount for each state using the above rules. Amended tax return forms If there is no table for your state, the table amount is considered to be zero. Amended tax return forms Multiply the table amount for each state you lived in by a fraction. Amended tax return forms The numerator of the fraction is the number of days you lived in the state during 2006 and the denominator is the total number of days in the year (365). Amended tax return forms Enter the total of the prorated table amounts for each state on line 1. Amended tax return forms However, if you also lived in a locality during 2006 that imposed a local general sales tax, do not enter the total on line 1. Amended tax return forms Instead, complete a separate worksheet for each state you lived in and enter the prorated amount for that state on line 1. Amended tax return forms Example. Amended tax return forms You lived in State A from January 1 through August 31, 2006 (243 days), and in State B from September 1 through December 31, 2006 (122 days). Amended tax return forms The table amount for State A is $500. Amended tax return forms The table amount for State B is $400. Amended tax return forms You would figure your state general sales tax as follows. Amended tax return forms State A: $500 x 243/365 = $333   State B: $400 x 122/365 = 134   Total = $467   If none of the localities in which you lived during 2006 imposed a local general sales tax, enter $467 on line 1 of your worksheet. Amended tax return forms Otherwise, complete a separate worksheet for State A and State B. Amended tax return forms Enter $333 on line 1 of the State A worksheet and $134 on line 1 of the State B worksheet. Amended tax return forms Line 2. Amended tax return forms   If you checked the “No” box, enter -0- on line 2, and go to line 3. Amended tax return forms If you checked the “Yes” box and lived in the same locality for all of 2006, enter the applicable amount, based on your 2006 income and exemptions, from the optional local sales tax table for your locality on page 7. Amended tax return forms Read down the “At least-But less than” columns for your locality and find the line that includes your 2006 income. Amended tax return forms See the line 1 instructions on this page to figure your 2006 income. Amended tax return forms The exemptions column refers to the number of exemptions claimed on Form 1040, line 6d. Amended tax return forms Do not include any additional exemptions you listed on Form 8914 for individuals displaced by Hurricane Katrina. Amended tax return forms What if you lived in more than one locality?   If you lived in more than one locality during 2006, look up the table amount for each locality using the above rules. Amended tax return forms If there is no table for your locality, the table amount is considered to be zero. Amended tax return forms Multiply the table amount for each locality you lived in by a fraction. Amended tax return forms The numerator of the fraction is the number of days you lived in the locality during 2006 and the denominator is the total number of days in the year (365). Amended tax return forms If you lived in more than one locality in the same state and the local general sales tax rate was the same for each locality, enter the total of the prorated table amounts for each locality in that state on line 2. Amended tax return forms Otherwise, complete a separate worksheet for lines 2 through 6 for each locality and enter each prorated table amount on line 2 of the applicable worksheet. Amended tax return forms Example. Amended tax return forms You lived in Locality 1 from January 1 through August 31, 2006 (243 days), and in Locality 2 from September 1 through December 31, 2006 (122 days). Amended tax return forms The table amount for Locality 1 is $100. Amended tax return forms The table amount for Locality 2 is $150. Amended tax return forms You would figure the amount to enter on line 2 as follows. Amended tax return forms Note that this amount may not equal your local sales tax deduction, which is figured on line 6 of the worksheet. Amended tax return forms Locality 1: $100 x 243/365 = $67   Locality 2: $150 x 122/365 = 50   Total = $117   Line 3. Amended tax return forms   If you lived in California, check the “No” box if your combined state and local general sales tax rate is 7. Amended tax return forms 25%. Amended tax return forms Otherwise, check the “Yes” box and include on line 3 only the part of the combined rate that is more than 7. Amended tax return forms 25%. Amended tax return forms   If you lived in Nevada, check the “No” box if your combined state and local general sales tax rate is 6. Amended tax return forms 5%. Amended tax return forms Otherwise, check the “Yes” box and include on line 3 only the part of the combined rate that is more than 6. Amended tax return forms 5%. Amended tax return forms   If you lived in Texarkana, Arkansas, check the “Yes” box and enter “4. Amended tax return forms 0” on line 3. Amended tax return forms Your local general sales tax rate of 4. Amended tax return forms 0% includes the additional 1. Amended tax return forms 0% Arkansas state sales tax rate for Texarkana and the 1. Amended tax return forms 5% sales tax rate for Miller County. Amended tax return forms What if your local general sales tax rate changed during 2006?    If you checked the “Yes” box and your local general sales tax rate changed during 2006, figure the rate to enter on line 3 as follows. Amended tax return forms Multiply each tax rate for the period it was in effect by a fraction. Amended tax return forms The numerator of the fraction is the number of days the rate was in effect during 2006 and the denominator is the total number of days in the year (365). Amended tax return forms Enter the total of the prorated tax rates on line 3. Amended tax return forms Example. Amended tax return forms Locality 1 imposed a 1% local general sales tax from January 1 through September 30, 2006 (273 days). Amended tax return forms The rate increased to 1. Amended tax return forms 75% for the period from October 1 through December 31, 2006 (92 days). Amended tax return forms You would enter “1. Amended tax return forms 189” on line 3, figured as follows. Amended tax return forms January 1 - September 30: 1. Amended tax return forms 00 x 273/365 = 0. Amended tax return forms 748   October 1 - December 31: 1. Amended tax return forms 75 x 92/365 = 0. Amended tax return forms 441   Total = 1. Amended tax return forms 189   What if you lived in more than one locality in the same state during 2006?    Complete a separate worksheet for lines 2 through 6 for each locality in your state if you lived in more than one locality in the same state during 2006 and either of the following applies. Amended tax return forms Each locality did not have the same local general sales tax rate. Amended tax return forms You lived in Texarkana, AR, or Los Angeles County, CA. Amended tax return forms   To figure the amount to enter on line 3 of the worksheet for each locality in which you lived (except a locality for which you used the table on page 7 to figure your local general sales tax deduction), multiply the local general sales tax rate by a fraction. Amended tax return forms The numerator of the fraction is the number of days you lived in the locality during 2006 and the denominator is the total number of days in the year (365). Amended tax return forms Example. Amended tax return forms You lived in Locality 1 from January 1 through August 31, 2006 (243 days), and in Locality 2 from September 1 through December 31, 2006 (122 days). Amended tax return forms The local general sales tax rate for Locality 1 is 1%. Amended tax return forms The rate for Locality 2 is 1. Amended tax return forms 75%. Amended tax return forms You would enter “0. Amended tax return forms 666” on line 3 for the Locality 1 worksheet and “0. Amended tax return forms 585” for the Locality 2 worksheet, figured as follows. Amended tax return forms Locality 1: 1. Amended tax return forms 00 x 243/365 = 0. Amended tax return forms 666   Locality 2: 1. Amended tax return forms 75 x 122/365 = 0. Amended tax return forms 585   Line 6. Amended tax return forms   If you lived in more than one locality in the same state during 2006, you should have completed line 1 only on the first worksheet for that state and separate worksheets for lines 2 through 6 for any other locality within that state in which you lived during 2006. Amended tax return forms If you checked the “Yes” box on line 6 of any of those worksheets, multiply line 5 of that worksheet by the amount that you entered on line 1 for that state on the first worksheet. Amended tax return forms Line 7. Amended tax return forms    Enter on line 7 any state and local general sales taxes paid on the following specified items. Amended tax return forms If you are completing more than one worksheet, include the total for line 7 on only one of the worksheets. Amended tax return forms A motor vehicle (including a car, motorcycle, motor home, recreational vehicle, sport utility vehicle, truck, van, and off-road vehicle). Amended tax return forms Also include any state and local general sales taxes paid for a leased motor vehicle. Amended tax return forms If the state sales tax rate on these items is higher than the general sales tax rate, only include the amount of tax you would have paid at the general sales tax rate. Amended tax return forms An aircraft or boat, if the tax rate was the same as the general sales tax rate. Amended tax return forms A home (including a mobile home or prefabricated home) or substantial addition to or major renovation of a home, but only if the tax rate was the same as the general sales tax rate and any of the following applies. Amended tax return forms Your state or locality imposes a general sales tax directly on the sale of a home or on the cost of a substantial addition or major renovation. Amended tax return forms You purchased the materials to build a home or substantial addition or to perform a major renovation and paid the sales tax directly. Amended tax return forms Under your state law, your contractor is considered your agent in the construction of the home or substantial addition or the performance of a major renovation. Amended tax return forms The contract must state that the contractor is authorized to act in your name and must follow your directions on construction decisions. Amended tax return forms In this case, you will be considered to have purchased any items subject to a sales tax and to have paid the sales tax directly. Amended tax return forms   Do not include sales taxes paid on items used in your trade or business. Amended tax return forms If you received a refund of state or local general sales taxes in 2006, see Refund of general sales taxes on page 1. Amended tax return forms Prev  Up  Next   Home   More Online Publications