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

1. Get Answers

Your online questions are customized to your unique tax situation.

2. Maximize your Refund

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

3. E-File for FREE

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

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

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

Ez Form

Can 1040x Filed ElectronicallyHow Can I File My 2011 Taxes Online For FreeIncome Tax Ez FormFree Turbotax 2013Back Tax FilingHow To File Federal And State Taxes For Free211 Free Tax Preparation Help OnlineComplete 2005 Taxes OnlineHow To File A 1040x AmendmentFree Tax Efile1040 Short FormFile Your State Taxes Online For FreeState Tax Return Free E File1040ez GovIrs Gov Form 1040a For 2012Forgot To File 2012 TaxesIrs 1040ez InstructionsFile Tax AmendmentOnline Tax FilingFree Tax Filing OnlineH & R Block Free For MilitaryTaxslayer Website2011 Irs Form 8863Form 1040 V Payment VoucherFile 1040x OnlineIncome Tax 2012 FormsFile State Taxes OnlineFree Federal Income Tax FilingForms 1040 EsAmendment Tax Return FormDo Students Have To File TaxesIrsform1040xEfile ComWww Freetaxusa Com Taxes2011File Back Tax Returns OnlineFile Free State TaxHow To Amend A Tax Return 2012Irs 1040x Form1040ez InstructionsIrs Gov Free File

Ez Form

Ez form Publication 946 - Introductory Material Table of Contents What's New for 2013 What's New for 2014 Reminders IntroductionOrdering forms and publications. Ez form Tax questions. Ez form What's New for 2013 Increased section 179 deduction dollar limits. Ez form  The maximum amount you can elect to deduct for most section 179 property you placed in service in 2013 is $500,000 ($535,000 for qualified enterprise zone property). Ez form This limit is reduced by the amount by which the cost of the property placed in service during the tax year exceeds $2,000,000. Ez form See Dollar Limits under How Much Can You Deduct in chapter 2. Ez form Depreciation limits on business vehicles. Ez form  The total section 179 deduction and depreciation you can deduct for a passenger automobile (that is not a truck or van) you use in your business and first placed in service in 2013 is $3,160, if the special depreciation allowance does not apply. Ez form The maximum deduction you can take for a truck or van you use in your business and first placed in service in 2013 is $3,360, if the special depreciation allowance does not apply. Ez form See Maximum Depreciation Deduction in chapter 5. Ez form Special allowance for qualified second generation biofuel plant property. Ez form . Ez form  For tax years ending after December 31, 2012, you may be able to take a 50% special depreciation allowance for qualified second generation biofuel plant property placed in service after January 2, 2013, and before January 1, 2014. Ez form Election to accelerate minimum tax credits for round 3 extension property. Ez form . Ez form  For tax years ending after December 31, 2012, a corporation can elect to claim pre-2006 unused minimum tax credits in lieu of the special depreciation allowance for round 3 extension property. Ez form What's New for 2014 Expiration of the increased section 179 deduction limits and expanded definition of section 179 property. Ez form  For tax years beginning after 2013, the increased section 179 expense deduction limit and threshold amount before reduction in limitation will no longer apply. Ez form Also, the definition of section 179 property will no longer include certain qualified real property. Ez form Expiration of the 7-year recovery period for motor sports entertainment complexes. Ez form  Qualified motor sports entertainment complex property placed in service after December 31, 2013, will not be treated as 7-year property under MACRS. Ez form Expiration of the 15-year recovery period for qualified leasehold improvement, restaurant, and retail improvement properties. Ez form  Qualified leasehold improvement property, qualified restaurant property, and qualified retail improvement property placed in service after December 31, 2013, will not be treated as 15-year property under MACRS. Ez form Expiration of the accelerated depreciation for qualified Indian reservation property. Ez form  The accelerated depreciation of property on an Indian Reservation will not apply to property placed in service after December 31, 2013. Ez form Expiration of the 3-year recovery period for certain race horses. Ez form  The 3-year recovery period for race horses two years old or younger will expire for such horses placed in service after December 31, 2013. Ez form Reminders Photographs of missing children. Ez form  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Ez form Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Ez form You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Ez form Introduction Future developments. Ez form   For the latest information about developments related to Publication 946 such as legislation enacted after this publication was published, go to www. Ez form irs. Ez form gov/pub946. Ez form This publication explains how you can recover the cost of business or income-producing property through deductions for depreciation (for example, the special depreciation allowance and deductions under the Modified Accelerated Cost Recovery System (MACRS)). Ez form It also explains how you can elect to take a section 179 deduction, instead of depreciation deductions, for certain property, and the additional rules for listed property. Ez form The depreciation methods discussed in this publication generally do not apply to property placed in service before 1987. Ez form For more information, see Publication 534, Depreciating Property Placed in Service Before 1987. Ez form Definitions. Ez form   Many of the terms used in this publication are defined in the Glossary near the end of the publication. Ez form Glossary terms used in each discussion under the major headings are listed before the beginning of each discussion throughout the publication. Ez form Do you need a different publication?   The following table shows where you can get more detailed information when depreciating certain types of property. Ez form For information on depreciating: See Publication: A car 463, Travel, Entertainment, Gift, and Car Expenses Residential rental property 527, Residential Rental Property (Including Rental of Vacation Home) Office space in your home 587, Business Use of Your Home (Including Use by Daycare Providers) Farm property 225, Farmer's Tax Guide Comments and suggestions. Ez form   We welcome your comments about this publication and your suggestions for future editions. Ez form   You can write to us at the following address: Internal Revenue Service Business, Exempt Organizations and International Forms and Publications Branch SE:W:CAR:MP:T:B 1111 Constitution Ave. Ez form NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Ez form Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Ez form   You can send us comments from www. Ez form irs. Ez form gov/formspubs/. Ez form Select “Comment on Tax Forms and Publications” under “More Information. Ez form ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Ez form Ordering forms and publications. Ez form   Visit www. Ez form irs. Ez form gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Ez form Internal Revenue Service 1201 N. Ez form Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Ez form   If you have a tax question, check the information available on IRS. Ez form gov or call 1-800-829-1040. Ez form We cannot answer tax questions sent to either of the above addresses. Ez form Prev  Up  Next   Home   More Online Publications
Español

Saint Lawrence Seaway Development Corporation

Working in concert with its Canadian counterpart, the Saint Lawrence Seaway Development Corporation works to operate and maintain a safe, reliable, efficient waterway between the Great Lakes and the Atlantic Ocean.

Contact the Agency or Department

Website: Saint Lawrence Seaway Development Corporation

Address: 1200 New Jersey Ave SE
Suite W32-300

Washington, DC 20590

Phone Number: (202) 366-0091(315) 764-3200 (Operations)

Toll-free: (800) 785-2779

The Ez Form

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