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Ez Tax Return

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Ez Tax Return

Ez tax return Index Symbols 10% additional tax, Early Distributions Tax, Age 59½ Rule, Additional 10% tax 2-year rule SIMPLE IRAs, Two-year rule. Ez tax return 20% withholding, Other withholding rules. Ez tax return 5-year rule, 5-year rule. Ez tax return , Death before required beginning date. Ez tax return 6% excise tax on excess contributions to Roth IRAs, What if You Contribute Too Much? 60-day period for rollovers, Time Limit for Making a Rollover Contribution A Account balance, IRA account balance. Ez tax return Additional taxes, What Acts Result in Penalties or Additional Taxes?, Additional 10% tax (see also Penalties) Reporting, Reporting Additional Taxes Adjusted gross income (AGI), Modified adjusted gross income (AGI). Ez tax return , Modified AGI. Ez tax return (see also Modified adjusted gross income (AGI)) Retirement savings contributions credit, Adjusted gross income. Ez tax return Age 50 Contributions, General Limit Age 59 1/2 rule, Age 59½ Rule Age 70 1/2 rule, Age 70½ rule. Ez tax return Required minimum distributions, Distributions after the required beginning date. Ez tax return Age limit Traditional IRA, When Can Contributions Be Made? Airline payments, Rollover of Airline Payments Alimony, Alimony and separate maintenance. Ez tax return Annuity contracts, Annuity or endowment contracts. Ez tax return Borrowing on, Borrowing on an annuity contract. Ez tax return Distribution from insurance company, Annuity distributions from an insurance company. Ez tax return Distribution from IRA account, Distribution of an annuity contract from your IRA account. Ez tax return Early distributions, Annuity. Ez tax return Assistance (see Tax help) B Basis Inherited IRAs, IRA with basis. Ez tax return Roth IRAs, Basis of distributed property. Ez tax return Traditional IRAs, Cost basis. Ez tax return Beginning date, required, Distributions after the required beginning date. Ez tax return Beneficiaries, IRA Beneficiaries, Death before required beginning date. Ez tax return Change of, Change of beneficiary. Ez tax return Death of beneficiary, Death of a beneficiary. Ez tax return Early distributions to, Beneficiary. Ez tax return Individual as, Beneficiary an individual. Ez tax return More than one, More than one beneficiary. Ez tax return , Multiple individual beneficiaries. Ez tax return Not an individual, Beneficiary not an individual. Ez tax return Roth IRAs, Distributions to beneficiaries. Ez tax return Sole beneficiary spouse more than 10 years younger, Sole beneficiary spouse who is more than 10 years younger. Ez tax return Bond purchase plans Rollovers from, Rollover from bond purchase plan. Ez tax return Bonds, retirement (see Individual retirement bonds) Broker's commissions, Brokers' commissions. Ez tax return , Brokers' commissions. Ez tax return C Change in marital status, Change in marital status. Ez tax return Change of beneficiary, Change of beneficiary. Ez tax return Charitable distributions, qualified, Qualified charitable distributions. Ez tax return Collectibles, Investment in Collectibles, Collectibles. Ez tax return Community property, Community property laws. Ez tax return Compensation Alimony, Alimony and separate maintenance. Ez tax return Defined, What Is Compensation? Nontaxable combat pay, Nontaxable combat pay. Ez tax return Self-employment, Self-employment loss. Ez tax return Wages, salaries, etc. Ez tax return , Wages, salaries, etc. Ez tax return Conduit IRAs, IRA as a holding account (conduit IRA) for rollovers to other eligible plans. Ez tax return Contribution limits More than one IRA, More than one IRA. Ez tax return Contributions Designating the year, Designating year for which contribution is made. Ez tax return Distributions in same year as, Both contributions for 2013 and distributions in 2013. Ez tax return Excess (see Excess contributions) Less than maximum, Less Than Maximum Contributions Matching (SIMPLE), Matching contributions. Ez tax return Nondeductible (see Nondeductible contributions) Not required, Contributions not required. Ez tax return Qualified reservist repayments, Qualified reservist repayments. Ez tax return Recharacterizing (see Recharacterization) Retirement savings contributions credit, Eligible contributions. Ez tax return Roth IRAs, Can You Contribute to a Roth IRA?, Applying excess contributions. Ez tax return SIMPLE plans, How Are Contributions Made?, How Much Can Be Contributed on Your Behalf? Traditional IRAs, How Much Can Be Contributed?, More Than Maximum Contributions When to contribute, When Can Contributions Be Made? Withdrawing before due date of return, Contributions Returned Before Due Date of Return Conversions From SIMPLE IRAs, Converting from a SIMPLE IRA. Ez tax return To Roth IRAs, Conversions Credits Retirement savings contributions credit, Retirement Savings Contributions Credit (Saver's Credit), How to figure and report the credit. Ez tax return D Death of beneficiary, Death of a beneficiary. Ez tax return Deductions Figuring reduced IRA deduction, How To Figure Your Reduced IRA Deduction Phaseout, Deduction Phaseout Traditional IRAs, How Much Can You Deduct?, Examples — Worksheet for Reduced IRA Deduction for 2013 Deemed IRAs, Reminders, Reminders Defined benefit plans, Defined benefit plan. Ez tax return Defined contribution plans, Defined contribution plan. Ez tax return Disabilities, persons with Early distributions to, Disabled. Ez tax return Distributions After required beginning date, Distributions after the required beginning date. Ez tax return Age 59 1/2 rule, Age 59½ Rule Beneficiaries (see Beneficiaries) Contributions in same year as, Both contributions for 2013 and distributions in 2013. Ez tax return Delivered outside U. Ez tax return S. Ez tax return , IRA distributions delivered outside the United States. Ez tax return Figuring nontaxable and taxable amounts, Figuring the Nontaxable and Taxable Amounts From individual retirement accounts, Distributions from individual retirement account. Ez tax return From individual retirement annuities, Distributions from individual retirement annuities. Ez tax return Fully or partly taxable, Distributions Fully or Partly Taxable Income from, Income from IRA distributions. Ez tax return Inherited IRAs (see Inherited IRAs) Insufficient, Excess Accumulations (Insufficient Distributions) Qualified charitable, Qualified charitable distributions. Ez tax return Qualified HSA funding, One-time qualified HSA funding distribution. Ez tax return Qualified reservist, Qualified reservist distributions. Ez tax return Roth IRAs, Are Distributions Taxable?, How Do You Figure the Taxable Part? Ordering rules for, Ordering Rules for Distributions Recapture amount, Figuring your recapture amount. Ez tax return SIMPLE IRAs, Are Distributions Taxable? Taxable status of, Are Distributions Taxable? Divorce Rollovers by former spouse, Distributions under divorce or similar proceedings (alternate payees). Ez tax return Transfers incident to, Transfers Incident To Divorce E Early distributions, What Acts Result in Penalties or Additional Taxes?, Early Distributions, Nondeductible contributions. Ez tax return (see also Penalties) Age 59 1/2 rule, Age 59½ Rule Defined, Early distributions defined. Ez tax return Disability exception, Disabled. Ez tax return First-time homebuyers, exception, First home. Ez tax return Higher education expenses, exception, Higher education expenses. Ez tax return Medical insurance, exception, Medical insurance. Ez tax return Roth IRAs, Additional Tax on Early Distributions SIMPLE IRAs, Additional Tax on Early Distributions Tax, Early Distributions Tax Unreimbursed medical expenses, exception, Unreimbursed medical expenses. Ez tax return Education expenses, Higher education expenses. Ez tax return Employer and employee association trust accounts, Employer and Employee Association Trust Accounts Employer plans Covered by, Covered by an employer retirement plan. Ez tax return Year(s) covered, For Which Year(s) Are You Covered? Employer retirement plans, Are You Covered by an Employer Plan? Defined benefit plans, Defined benefit plan. Ez tax return Defined contribution plans, Defined contribution plan. Ez tax return Effect of modified AGI on deduction (Table 1-2), Table 1-2. Ez tax return Effect of Modified AGI1 on Deduction if You Are Covered by a Retirement Plan at Work Limit if covered by, Limit if Covered by Employer Plan Prohibited transactions, Trust account set up by an employer or an employee association. Ez tax return Endowment contracts (see Annuity contracts) Estate tax, Estate tax. Ez tax return Deduction for inherited IRAs, Federal estate tax deduction. Ez tax return Excess accumulations, Excess Accumulations (Insufficient Distributions), Make up of shortfall in distribution. Ez tax return Roth IRAs, Distributions After Owner's Death Excess contributions, Excess Contributions Closed tax year, Closed tax year. Ez tax return Deducted in earlier year, Excess contribution deducted in an earlier year. Ez tax return Deducting in a later year, Deducting an Excess Contribution in a Later Year Due to incorrect rollover information, Excess due to incorrect rollover information. Ez tax return Recharacterizing, Recharacterizing excess contributions. Ez tax return Roth IRAs, What if You Contribute Too Much? Tax, Excess Contributions Tax Withdrawn after due date of return, Excess Contributions Withdrawn After Due Date of Return Withdrawn by due date of return, Excess Contributions Withdrawn by Due Date of Return Exempt transactions, Exempt Transactions Exxon Valdez settlement income, Rollover of Exxon Valdez Settlement Income , Rollover of Exxon Valdez Settlement Income F Failed financial institutions, Failed financial institutions. Ez tax return Federal judges, Federal judges. Ez tax return Fiduciaries Prohibited transactions, Fiduciary. Ez tax return Filing before IRA contribution is made, Filing before a contribution is made. Ez tax return Filing status, Filing Status Deduction phaseout and, Filing status. Ez tax return Firefighters, volunteer, Volunteer firefighters. Ez tax return First-time homebuyers, First home. Ez tax return Five-year rule (see 5-year rule) Form 1040 Modified AGI calculation from, Form 1040. Ez tax return , Form 1040NR. Ez tax return Form 1040A Modified AGI calculation from, Form 1040A. Ez tax return Form 1099-R, Reporting and Withholding Requirements for Taxable Amounts Distribution code 1 used on, Form 5329 not required. Ez tax return Letter codes used on, Letter codes. Ez tax return Number codes used on, Number codes. Ez tax return Withdrawal of excess contribution, Form 1099-R. Ez tax return Form 5329, Additional 10% tax, Reporting the tax. Ez tax return , Reporting Additional Taxes Recapture tax, Recapture tax for changes in distribution method under equal payment exception. Ez tax return Form 8606, Form 8606. Ez tax return , Form 8606. Ez tax return , Reporting your nontaxable distribution on Form 8606. Ez tax return , Figuring the Nontaxable and Taxable Amounts Failure to file, penalty, Penalty for failure to file Form 8606. Ez tax return Form 8880, How to figure and report the credit. Ez tax return Form W-2 Employer retirement plans, Are You Covered by an Employer Plan? Free tax services, Free help with your tax return. Ez tax return Frozen deposits, Frozen deposit. Ez tax return Full-time student Retirement savings contributions credit, Full-time student. Ez tax return H Help (see Tax help) Higher education expenses, Higher education expenses. Ez tax return How to Set up an IRA, How Can a Traditional IRA Be Opened? Treat withdrawn contributions, How to treat withdrawn contributions. Ez tax return HSA funding distributions, qualified, One-time qualified HSA funding distribution. Ez tax return I Individual retirement accounts, Individual Retirement Account Distributions from, Distributions from individual retirement account. Ez tax return Individual retirement annuities, Individual Retirement Annuity Distributions from, Distributions from individual retirement annuities. Ez tax return Individual retirement arrangements (IRAs) How to set up, How Can a Traditional IRA Be Opened? When to set up, When Can a Traditional IRA Be Opened? Individual retirement bonds, Individual Retirement Bonds Cashing in, Cashing in retirement bonds. Ez tax return Inherited IRAs, What if You Inherit an IRA?, More information. Ez tax return Rollovers, Inherited IRAs. Ez tax return Insufficient distributions, Excess Accumulations (Insufficient Distributions) Interest on IRA, Reminders Investment in collectibles Collectibles defined, Collectibles. Ez tax return Exception, Exception. Ez tax return K Kay Bailey Hutchison Spousal IRAs Contribution limits, Kay Bailey Hutchison Spousal IRA Limit Deductions, Kay Bailey Hutchison Spousal IRA. Ez tax return Roth IRA contribution limits, Can you contribute to a Roth IRA for your spouse? Keogh plans Rollovers from, Keogh plans and rollovers. Ez tax return L Last-in first-out rule, Last-in first-out rule. Ez tax return Life expectancy, Life expectancy. Ez tax return Life insurance, Life insurance contract. Ez tax return Losses Roth IRAs, Recognizing Losses on Investments Traditional IRAs, Recognizing Losses on Traditional IRA Investments M Marital status, change in, Change in marital status. Ez tax return Matching contributions (SIMPLE), Matching contributions. Ez tax return Medical expenses, unreimbursed, Unreimbursed medical expenses. Ez tax return Medical insurance, Medical insurance. Ez tax return Military death gratuities, Military Death Gratuities and Servicemembers' Group Life Insurance (SGLI) Payments Minimum distribution (see Required minimum distribution) Missing children, photographs of, Reminders Modified adjusted gross income (AGI) Employer retirement plan coverage and deduction (Table 1-2), Table 1-2. Ez tax return Effect of Modified AGI1 on Deduction if You Are Covered by a Retirement Plan at Work Figuring (Worksheet 1-1), Worksheet 1-1. Ez tax return Figuring Your Modified AGI No employer retirement plan coverage and deduction (Table 1-3), Table 1-3. Ez tax return Effect of Modified AGI1 on Deduction if You Are NOT Covered by a Retirement Plan at Work Roth IRAs, Modified AGI. Ez tax return Effect on contribution amount (Table 2-1), Table 2-1. Ez tax return Effect of Modified AGI on Roth IRA Contribution More than one beneficiary, More than one beneficiary. Ez tax return More than one IRA, More than one IRA. Ez tax return Recharacterization, More than one IRA. Ez tax return Required minimum distribution, More than one IRA. Ez tax return N Nondeductible contributions, Nondeductible Contributions, Nondeductible contributions. Ez tax return Failure to report, Failure to report nondeductible contributions. Ez tax return Overstatement penalty, Penalty for overstatement. Ez tax return Notice Qualified employer plan to provide prior to rollover distribution, Written explanation to recipients. Ez tax return Rollovers, Rollover notice. Ez tax return P Partial rollovers, Partial rollovers. Ez tax return , Partial rollover. Ez tax return Penalties, What Acts Result in Penalties or Additional Taxes?, Form 5329 not required. Ez tax return Early distributions, Early Distributions, Nondeductible contributions. Ez tax return Excess accumulations, Excess Accumulations (Insufficient Distributions), Make up of shortfall in distribution. Ez tax return Excess contributions, Excess Contributions Roth IRAs, What if You Contribute Too Much? Exempt transactions, Exempt Transactions, Services received at reduced or no cost. Ez tax return Failure to file Form 8606, Penalty for failure to file Form 8606. Ez tax return Overstatement of nondeductible contributions, Penalty for overstatement. Ez tax return Prohibited transactions, Prohibited Transactions, Services received at reduced or no cost. Ez tax return Reporting, Reporting Additional Taxes SIMPLE IRAs, Additional Tax on Early Distributions Phaseout of deduction, Deduction Phaseout Pledging account as security, Pledging an account as security. Ez tax return Prohibited transactions, Prohibited Transactions, Services received at reduced or no cost. Ez tax return Taxes on, Taxes on prohibited transactions. Ez tax return Publications (see Tax help) Q Qualified charitable distributions, Qualified charitable distributions. Ez tax return Qualified domestic relations orders (QDROs), Qualified domestic relations order. Ez tax return Qualified settlement income, Rollover of Exxon Valdez Settlement Income , Rollover of Exxon Valdez Settlement Income R Recapture tax Changes in distribution method, Recapture tax for changes in distribution method under equal payment exception. Ez tax return Receivership distributions, Receivership distributions. Ez tax return Recharacterization, Recharacterizations, More than one IRA. Ez tax return Determining amount of net income due to contribution and total amount to be recharacterized (Worksheet 1-3), Worksheet 1-3. Ez tax return Determining the Amount of Net Income Due To an IRA Contribution and Total Amount To Be Recharacterized Reporting, Reporting a Recharacterization SIMPLE employer contributions, Recharacterizing employer contributions. Ez tax return Timing of, Timing. Ez tax return Reconversion, Reconversions Recordkeeping requirements Traditional IRAs, Nondeductible Contributions Reporting Additional taxes, Reporting Additional Taxes Deductible contributions, Reporting Deductible Contributions Nontaxable distribution on Form 8606, Reporting your nontaxable distribution on Form 8606. Ez tax return Recharacterization, Reporting a Recharacterization Rollovers From employer plans, Reporting rollovers from employer plans. Ez tax return From IRAs, Reporting rollovers from IRAs. Ez tax return Taxable amounts, Reporting and Withholding Requirements for Taxable Amounts Taxable distributions, Reporting taxable distributions on your return. Ez tax return Required beginning date, Distributions after the required beginning date. Ez tax return Required minimum distribution, Reminders, When Must You Withdraw Assets? (Required Minimum Distributions), Annuity distributions from an insurance company. Ez tax return Distribution period, Distribution period. Ez tax return During lifetime, Distributions during your lifetime. Ez tax return Figuring, Figuring the Owner's Required Minimum Distribution For beneficiary, Figuring the Beneficiary's Required Minimum Distribution Table to use, Which Table Do You Use To Determine Your Required Minimum Distribution? In year of owner's death, Distributions in the year of the owner's death. Ez tax return Installments allowed, Installments allowed. Ez tax return More than one IRA, More than one IRA. Ez tax return Sole beneficiary spouse who is more than 10 years younger, Sole beneficiary spouse who is more than 10 years younger. Ez tax return Reservists, Reservists. Ez tax return Qualified reservist distribution, Qualified reservist distributions. Ez tax return Qualified reservist repayments, Qualified reservist repayments. Ez tax return Retirement bonds (see Individual retirement bonds) Retirement savings contributions credit, Retirement Savings Contributions Credit (Saver's Credit), How to figure and report the credit. Ez tax return Rollovers, Rollovers, Reporting rollovers from employer plans. Ez tax return Airline payments, Rollover of Airline Payments Amount, Amount. Ez tax return Choosing an option (Table 1-5), Table 1-5. Ez tax return Comparison of Payment to You Versus Direct Rollover Completed after 60-day period, Rollovers completed after the 60-day period. Ez tax return Conduit IRAs, IRA as a holding account (conduit IRA) for rollovers to other eligible plans. Ez tax return Direct rollover option, Direct rollover option. Ez tax return Extension of period, Extension of rollover period. Ez tax return From bond purchase plan, Rollover from bond purchase plan. Ez tax return From employer's plan into a Roth IRA, Rollover From Employer's Plan Into a Roth IRA From employer's plan into an IRA, Rollover From Employer's Plan Into an IRA From Keogh plans, Keogh plans and rollovers. Ez tax return From one IRA into another, Rollover From One IRA Into Another From Roth IRAs, Rollover From a Roth IRA From traditional IRA, Kinds of rollovers from a traditional IRA. Ez tax return Inherited IRAs, Inherited IRAs. Ez tax return Nonspouse beneficiary, Rollover by nonspouse beneficiary. Ez tax return Notice, Rollover notice. Ez tax return Partial, Partial rollovers. Ez tax return , Partial rollover. Ez tax return SIMPLE IRAs, Rollovers and Transfers Exception Tax treatment of rollover from traditional IRA to eligible retirement plan other than an IRA, Tax treatment of a rollover from a traditional IRA to an eligible retirement plan other than an IRA. Ez tax return Time limit, Time Limit for Making a Rollover Contribution To Roth IRAs, Conversion methods. Ez tax return To traditional IRA, Kinds of rollovers to a traditional IRA. Ez tax return Waiting period between, Waiting period between rollovers. Ez tax return , No waiting period between rollovers. Ez tax return Withholding (see Withholding) Roth IRAs, Roth IRAs, Distributions After Owner's Death Age limit, Is there an age limit for contributions? Contribution limit reduced, Contribution limit reduced. Ez tax return Contributions, Can You Contribute to a Roth IRA?, Applying excess contributions. Ez tax return Timing of, When Can You Make Contributions? To traditional IRAs and to Roth IRAs, Roth IRAs and traditional IRAs. Ez tax return Conversion, Converting From Any Traditional IRA Into a Roth IRA, Conversion by rollover from traditional to Roth IRA. Ez tax return , Recharacterizing to a SEP IRA or SIMPLE IRA. Ez tax return , Conversions Defined, What Is a Roth IRA? Distributions, Are Distributions Taxable?, How Do You Figure the Taxable Part? After death of owner, Distributions After Owner's Death Insufficient, Distributions After Owner's Death Ordering rules for, Ordering Rules for Distributions Early distributions, Additional Tax on Early Distributions Excess accumulations, Distributions After Owner's Death Excess contributions, What if You Contribute Too Much? Figuring taxable part, How Do You Figure the Taxable Part? Losses, Recognizing Losses on Investments Modified AGI Effect on contribution amount (Table 2-1), Table 2-1. Ez tax return Effect of Modified AGI on Roth IRA Contribution Figuring (Worksheet 2-1), Worksheet 2-1. Ez tax return Modified Adjusted Gross Income for Roth IRA Purposes Rollovers from, Rollover From a Roth IRA Setting up, When Can a Roth IRA Be Opened? Spouse, Can you contribute to a Roth IRA for your spouse? Traditional IRAs converted into, Converting From Any Traditional IRA Into a Roth IRA Withdrawing or using assets, Must You Withdraw or Use Assets? S Salary reduction arrangement, What Is a SIMPLE Plan? Savings Incentive Match Plans for Employees (see SIMPLE IRAs) Section 501(c)(18) plan, General Limit, Kay Bailey Hutchison Spousal IRA Limit Self-employed persons Deductible contributions, Self-employed. Ez tax return Income of, Self-employment income. Ez tax return SIMPLE plans, Self-employed individual. Ez tax return SEP IRAs Recharacterizing to, Recharacterizing to a SEP IRA or SIMPLE IRA. Ez tax return Separated taxpayers Filing status of, Lived apart from spouse. Ez tax return Servicemembers group life insurance, Military Death Gratuities and Servicemembers' Group Life Insurance (SGLI) Payments Services received at reduced or no cost, Services received at reduced or no cost. Ez tax return SIMPLE IRAs, Savings Incentive Match Plans for Employees (SIMPLE), Two-year rule. Ez tax return Contributions, How Are Contributions Made?, How Much Can Be Contributed on Your Behalf? Conversion from, Converting from a SIMPLE IRA. Ez tax return Distributions, Are Distributions Taxable? Early distributions, , Additional Tax on Early Distributions Eligible employees, Eligible Employees Penalties, Additional Tax on Early Distributions Recharacterizing to, Recharacterizing to a SEP IRA or SIMPLE IRA. Ez tax return Rollovers, Rollovers and Transfers Exception Salary reduction contribution limits, Salary reduction contributions limit. Ez tax return Self-employed persons, Self-employed individual. Ez tax return SIMPLE plan, defined, What Is a SIMPLE Plan? Traditional IRA, mistakenly moved to, Traditional IRA mistakenly moved to SIMPLE IRA. Ez tax return , Traditional IRA mistakenly moved to SIMPLE IRA. Ez tax return Two-year rule, Two-year rule. Ez tax return Withdrawing or using assets, When Can You Withdraw or Use Assets? Simplified employee pensions (SEPs), Simplified Employee Pension (SEP) Social Security recipients, Social Security Recipients Spousal IRAs (see Kay Bailey Hutchison Spousal IRAs or Inherited IRAs) Students Education expenses, Higher education expenses. Ez tax return Retirement savings contributions credit, Full-time student. Ez tax return Surviving spouse, Surviving spouse. Ez tax return , Surviving spouse. Ez tax return Rollovers by, Distributions received by a surviving spouse. Ez tax return T Tables Modified AGI Employer retirement plan coverage and deduction (Table 1-2), Table 1-2. Ez tax return Effect of Modified AGI1 on Deduction if You Are Covered by a Retirement Plan at Work No employer retirement plan coverage and deduction (Table 1-3), Table 1-3. Ez tax return Effect of Modified AGI1 on Deduction if You Are NOT Covered by a Retirement Plan at Work Roth IRAs, effect on contribution (Table 2-1), Table 2-1. Ez tax return Effect of Modified AGI on Roth IRA Contribution Rollover vs. Ez tax return direct payment to taxpayer (Table 1-5), Table 1-5. Ez tax return Comparison of Payment to You Versus Direct Rollover Using this publication (Table I-1), Table I-1. Ez tax return Using This Publication Tax advantages of IRAs, What are some tax advantages of an IRA? Tax credits Retirement savings contributions credit, Retirement Savings Contributions Credit (Saver's Credit), How to figure and report the credit. Ez tax return Tax help, How To Get Tax Help Tax year, Tax year. Ez tax return Tax-sheltered annuities Rollovers from, Distribution from a tax-sheltered annuity. Ez tax return Traditional IRAs, Traditional IRAs, Form 5329 not required. Ez tax return Age 59 1/2 rule, Age 59½ Rule Contribution limits, How Much Can Be Contributed?, More Than Maximum Contributions Contributions, How Much Can Be Contributed?, More Than Maximum Contributions Due date, Contributions must be made by due date. Ez tax return To Roth IRAs and to traditional IRAs, Roth IRAs and traditional IRAs. Ez tax return Converting into Roth IRA, Converting From Any Traditional IRA Into a Roth IRA Cost basis, Cost basis. Ez tax return Deductions, How Much Can You Deduct?, Examples — Worksheet for Reduced IRA Deduction for 2013 Defined, Introduction Disclosures, Required Disclosures Excess contributions, Excess Contributions Inherited IRAs, What if You Inherit an IRA?, More information. Ez tax return Loss of IRA status, Loss of IRA status. Ez tax return Losses, Recognizing Losses on Traditional IRA Investments Mistakenly moved to SIMPLE IRA, Traditional IRA mistakenly moved to SIMPLE IRA. Ez tax return , Traditional IRA mistakenly moved to SIMPLE IRA. Ez tax return Recordkeeping, Nondeductible Contributions Reduced IRA deduction for 2013, Examples — Worksheet for Reduced IRA Deduction for 2013 Rollovers (see Rollovers) Setting up, Who Can Open a Traditional IRA?, Required Disclosures Social Security recipients, Social Security Recipients Transfers, Can You Move Retirement Plan Assets? Types of, Kinds of traditional IRAs. Ez tax return Withdrawing or using assets, When Can You Withdraw or Use Assets?, Excess Contributions Tax Transfers, Can You Move Retirement Plan Assets? Divorce, Transfers Incident To Divorce To Roth IRAs, Transfers to Roth IRAs. Ez tax return , Can You Move Amounts Into a Roth IRA? Trustee to trustee, Trustee-to-Trustee Transfer, Conversion methods. Ez tax return Trustee-to-trustee transfers, Trustee-to-Trustee Transfer To Roth IRAs, Conversion methods. Ez tax return Trustees' fees, Trustees' fees. Ez tax return , Trustees' fees. Ez tax return Trusts As beneficiary, Trust as beneficiary. Ez tax return TTY/TDD information, How To Get Tax Help Two-year rule SIMPLE IRAs, Two-year rule. Ez tax return U Unreimbursed medical expenses, Unreimbursed medical expenses. Ez tax return V Volunteer firefighters, Volunteer firefighters. Ez tax return W Withdrawing or using assets Contribution withdrawal, before due date of return, Contributions Returned Before Due Date of Return Roth IRAs, Must You Withdraw or Use Assets? SIMPLE IRAs, When Can You Withdraw or Use Assets? Traditional IRAs, When Can You Withdraw or Use Assets?, Excess Contributions Tax Withholding, Reporting and Withholding Requirements for Taxable Amounts, Withholding. Ez tax return Direct rollover option, Withholding. Ez tax return Eligible rollover distribution paid to taxpayer, Withholding requirement. Ez tax return Worksheets Figuring amount of net income due to IRA contribution and total amount to be recharacterized (Worksheet 1-3), Worksheet 1-3. Ez tax return Determining the Amount of Net Income Due To an IRA Contribution and Total Amount To Be Recharacterized Figuring modified AGI (Worksheet 1-1), Worksheet 1-1. Ez tax return Figuring Your Modified AGI Roth IRAs Figuring modified AGI (Worksheet 2-1), Worksheet 2-1. Ez tax return Modified Adjusted Gross Income for Roth IRA Purposes Prev  Up     Home   More Online Publications
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Low Income Taxpayer Clinics

Low Income Taxpayer Clinics (LITCs) represent low income individuals in disputes with the Internal Revenue Service, including audits, appeals, collection matters, and federal tax litigation. LITCs can also help taxpayers respond to IRS notices and correct account problems. Some LITCs provide education for low income taxpayers and taxpayers who speak English as a second language (ESL) about their taxpayer rights and responsibilities.

LITC services are free or low cost for eligible taxpayers. LITCs are independent from the IRS but receive some of their funding from the IRS through the LITC grant program. Each clinic determines whether prospective clients meet income guidelines and other criteria before agreeing to represent them.

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The LITC program is administered by the Taxpayer Advocate Service (TAS). TAS is your voice at the IRS. We help taxpayers whose problems with the IRS are causing financial difficulties, who have tried but haven’t been able to resolve their problems with the IRS, and those who believe an IRS system or procedure isn’t working as it should. If you believe you’re eligible for TAS assistance, call us toll-free at 1–877–777–4778. For more information, go to www.irs.gov/advocate.

Page Last Reviewed or Updated: 06-Mar-2014

The Ez Tax Return

Ez tax return 8. Ez tax return   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 tax return 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 tax return Introduction This chapter discusses how to pay your U. Ez tax return S. Ez tax return income tax as you earn or receive income during the year. Ez tax return In general, the federal income tax is a pay as you go tax. Ez tax return There are two ways to pay as you go. Ez tax return Withholding. Ez tax return If you are an employee, your employer probably withholds income tax from your pay. Ez tax return Tax may also be withheld from certain other income—including pensions, bonuses, commissions, and gambling winnings. Ez tax return In each case, the amount withheld is paid to the U. Ez tax return S. Ez tax return Treasury in your name. Ez tax return Estimated tax. Ez tax return 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 tax return People who are in business for themselves generally will have to pay their tax this way. Ez tax return You may have to pay estimated tax if you receive income such as dividends, interest, rent, and royalties. Ez tax return Estimated tax is used to pay not only income tax, but self-employment tax and alternative minimum tax as well. Ez tax return 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 tax return Useful Items - You may want to see: Publication 515 Withholding of Tax on Nonresident Aliens and Foreign Entities 901 U. Ez tax return S. Ez tax return 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 tax return S. Ez tax return 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 tax return S. Ez tax return Real Property Interests 13930 Application for Central Withholding Agreement See chapter 12 for information about getting these publications and forms. Ez tax return 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 tax return 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 tax return 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 tax return S. Ez tax return citizens. Ez tax return 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 tax return 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 tax return However, if the income is effectively connected with a U. Ez tax return S. Ez tax return trade or business, file Form W-8ECI instead. Ez tax return Withholding From Compensation The following discussion generally applies only to nonresident aliens. Ez tax return Tax is withheld from resident aliens in the same manner as U. Ez tax return S. Ez tax return citizens. Ez tax return 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 tax return S. Ez tax return citizens. Ez tax return 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 tax return 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 tax return 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 tax return 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 tax return Nonresident aliens should fill out Form W-4 using the following instructions instead of the instructions on the Form W-4. Ez tax return 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 tax return Enter your social security number (SSN) on line 2. Ez tax return Do not enter an individual taxpayer identification number (ITIN). Ez tax return Check only “Single” marital status on line 3 (regardless of your actual marital status). Ez tax return Claim only one allowance on line 5, unless you are a resident of Canada, Mexico, or South Korea, or a U. Ez tax return S. Ez tax return national. Ez tax return Write “Nonresident Alien” or “NRA” on the dotted line on line 6. Ez tax return You can request additional withholding on line 6 at your option. Ez tax return Do not claim “Exempt” withholding status on line 7. Ez tax return A U. Ez tax return S. Ez tax return national is an individual who, although not a U. Ez tax return S. Ez tax return citizen, owes his or her allegiance to the United States. Ez tax return U. Ez tax return S. Ez tax return nationals include American Samoans, and Northern Mariana Islanders who chose to become U. Ez tax return S. Ez tax return nationals instead of U. Ez tax return S. Ez tax return citizens. Ez tax return See Withholding on Scholarships and Fellowship Grants later, for how to fill out Form W-4 if you receive a U. Ez tax return S. Ez tax return source scholarship or fellowship grant that is not a payment for services. Ez tax return Students and business apprentices from India. Ez tax return   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 tax return 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 tax return S. Ez tax return taxpayer's 2013 return. Ez tax return 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 tax return S. Ez tax return citizens. Ez tax return Household employees. Ez tax return   If you work as a household employee, your employer does not have to withhold income tax. Ez tax return However, you may agree to voluntary income tax withholding by filing a Form W-4 with your employer. Ez tax return The agreement goes into effect when your employer accepts the agreement by beginning the withholding. Ez tax return You or your employer may end the agreement by letting the other know in writing. Ez tax return Agricultural workers. Ez tax return   If you are an agricultural worker on an H-2A visa, your employer does not have to withhold income tax. Ez tax return However, your employer will withhold income tax only if you and your employer agree to withhold. Ez tax return In that case, you must provide your employer with a properly completed Form W-4. Ez tax return You can find more information about not having tax withheld at www. Ez tax return irs. Ez tax return gov/Individuals/International-Taxpayers/Foreign-Agricultural-Workers. Ez tax return Wages Exempt From Withholding Wages that are exempt from U. Ez tax return S. Ez tax return income tax under an income tax treaty are generally exempt from withholding. Ez tax return For information on how to claim this exemption from withholding, see Income Entitled to Tax Treaty Benefits , later. Ez tax return Wages paid to aliens who are residents of American Samoa, Canada, Mexico, Puerto Rico, or the U. Ez tax return S. Ez tax return Virgin Islands may be exempt from withholding. Ez tax return The following paragraphs explain these exemptions. Ez tax return Residents of Canada or Mexico engaged in transportation-related employment. Ez tax return   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 tax return 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 tax return    This employment is subject to withholding of social security and Medicare taxes unless the services are performed for a railroad. Ez tax return   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 tax return S. Ez tax return 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 tax return   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 tax return Residents of American Samoa and Puerto Rico. Ez tax return   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 tax return Residents of the U. Ez tax return S. Ez tax return Virgin Islands. Ez tax return   Nonresident aliens who are bona fide residents of the U. Ez tax return S Virgin Islands are not subject to withholding of U. Ez tax return S. Ez tax return tax on income earned while temporarily employed in the United States. Ez tax return This is because those persons pay their income tax to the U. Ez tax return S. Ez tax return Virgin Islands. Ez tax return To avoid having tax withheld on income earned in the United States, bona fide residents of the U. Ez tax return S. Ez tax return Virgin Islands should write a letter, in duplicate, to their employers, stating that they are bona fide residents of the U. Ez tax return S. Ez tax return Virgin Islands and expect to pay tax on all income to the U. Ez tax return S. Ez tax return Virgin Islands. Ez tax return 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 tax return 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 tax return 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 tax return Withholding on Tip Income Tips you receive during the year for services performed in the United States are subject to U. Ez tax return S. Ez tax return income tax. Ez tax return Include them in taxable income. Ez tax return In addition, tips received while working for one employer, amounting to $20 or more in a month, are subject to graduated withholding. Ez tax return 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 tax return 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 tax return 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 tax return You must agree to timely file an income tax return for the current tax year. Ez tax return Central withholding agreements. Ez tax return   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 tax return Under no circumstances will such a withholding agreement reduce taxes withheld to less than the anticipated amount of income tax liability. Ez tax return   File Form 13930 and the required attachments with the IRS to request a central withholding agreement. Ez tax return Either you or your authorized representative can file the form. Ez tax return It should be sent to the IRS at least 45 days before the tour begins or the event occurs. Ez tax return Exceptions will be considered on a case by case basis. Ez tax return   For more information on the CWA program, go to www. Ez tax return irs. Ez tax return gov/Individuals/International-Taxpayers/Central-Withholding-Agreements. Ez tax return Final payment exemption. Ez tax return   Your final payment of compensation during the tax year for independent personal services may be entirely or partly exempt from withholding. Ez tax return This exemption is available only once during your tax year and applies to a maximum of $5,000 of compensation. Ez tax return To obtain this exemption, you or your agent must give the following statements and information to the Commissioner or his delegate. Ez tax return 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 tax return Each statement must be signed by the withholding agent and verified by a declaration that it is made under penalties of perjury. Ez tax return 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 tax return This statement must also be signed by the withholding agent and verified by a declaration that it is made under penalties of perjury. Ez tax return 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 tax return 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 tax return The amount of your outstanding tax liabilities, if any, including interest and penalties, from the current tax year or prior tax periods. Ez tax return 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 tax return 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 tax return   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 tax return Ordinary and necessary business expenses can be taken into account if proven to the satisfaction of the Commissioner or his delegate. Ez tax return   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 tax return 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 tax return 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 tax return 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 tax return S. Ez tax return national and are not a resident of Canada, Mexico, or South Korea. Ez tax return For purposes of 30% withholding, the exemption is prorated at $10. Ez tax return 82 a day in 2014 for the period that labor or personal services are performed in the United States. Ez tax return 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 tax return Example. Ez tax return Eric Johannsen, who is a resident of Country X worked under a contract with a U. Ez tax return S. Ez tax return firm (not as an employee) in the United States for 100 days during 2014 before returning to his country. Ez tax return He earned $6,000 for the services performed (not considered wages) in the United States. Ez tax return Eric is married and has three dependent children. Ez tax return His wife is not employed and has no income subject to U. Ez tax return S. Ez tax return tax. Ez tax return 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 tax return 82), and withholding at 30% is applied against the balance. Ez tax return Thus, $1,475. Ez tax return 40 in tax is withheld from Eric's earnings (30% of $4,918 ($6,000 − $1,082). Ez tax return U. Ez tax return S. Ez tax return nationals or residents of Canada, Mexico, or South Korea. Ez tax return   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 tax return However, if you are a U. Ez tax return S. Ez tax return national or a resident of Canada or Mexico, you are allowed the same personal exemptions as U. Ez tax return S. Ez tax return citizens. Ez tax return For the 30% (or lower treaty) rate withholding, you can take $10. Ez tax return 82 per day for each allowable exemption in 2014. Ez tax return 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 tax return However, the additional exemptions for your spouse and children must be further prorated as explained in chapter 5 under Exemptions . Ez tax return Students and business apprentices from India. Ez tax return   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 tax return S. Ez tax return taxpayer's 2014 return. Ez tax return 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 tax return S. Ez tax return citizens. Ez tax return For the 30% (or lower treaty rate) withholding on compensation for independent personal services performed in the United States, you are allowed $10. Ez tax return 82 per day for each allowable exemption in 2014. Ez tax return Refund of Taxes Withheld in Error Multi-level marketing. Ez tax return   If you are a distributor for a multi-level marketing company who had taxes withheld in error, file a U. Ez tax return S. Ez tax return 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 tax return You must also attach to the U. Ez tax return S. Ez tax return income tax return or claim for refund supporting information that includes, but is not limited to, the following items. Ez tax return A copy of your Form W-2, Form 1042-S, or Form 1099 to prove the amount of taxes withheld. Ez tax return A statement explaining why income reported on your Form W-2, Form 1042-S, or Form 1099 is not subject to U. Ez tax return S. Ez tax return taxation. Ez tax return A statement listing all the dates you entered and left the United States during the taxable year. Ez tax return 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 tax return 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 tax return 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 tax return Any further relevant document or record supporting your claim that the taxes were withheld in error. Ez tax return 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 tax return It also includes 85% of social security benefits paid to nonresident aliens. Ez tax return Refund of taxes withheld in error on social security benefits paid to resident aliens. Ez tax return   Social security benefits paid to a lawful permanent resident (green card holder) are not subject to 30% withholding. Ez tax return For U. Ez tax return S. Ez tax return 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 tax return See Green Card Test in chapter 1. Ez tax return 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 tax return SSA will refund taxes erroneously withheld if the refund can be processed during the same calendar year in which the tax was withheld. Ez tax return 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 tax return You must also attach the following to your Form 1040 or 1040A. Ez tax return A copy of Form SSA-1042S, Social Security Benefit Statement. Ez tax return A copy of the “green card. Ez tax return ” 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 tax return S. Ez tax return lawful permanent resident and my green card has been neither revoked nor administratively or judicially determined to have been abandoned. Ez tax return I am filing a U. Ez tax return S. Ez tax return income tax return for the tax year as a resident alien reporting all of my worldwide income. Ez tax return 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 tax return Other income not subject to withholding of 30% (or lower treaty) rate. Ez tax return   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 tax return Income (other than compensation) that is effectively connected with your U. Ez tax return S. Ez tax return trade or business. Ez tax return Income from real property that you choose to treat as effectively connected with a U. Ez tax return S. Ez tax return trade or business. Ez tax return See Income From Real Property in chapter 4 for details about this choice. Ez tax return   Special rules for withholding on partnership income, scholarships, and fellowships are explained next. Ez tax return Tax Withheld on Partnership Income If you are a foreign partner in a U. Ez tax return S. Ez tax return or foreign partnership, the partnership will withhold tax on your share of effectively connected taxable income (ECTI) from the partnership. Ez tax return You may be able to reduce your ECTI subject to withholding by certain partner-level deductions. Ez tax return Generally, you must use Form 8804-C for this purpose. Ez tax return See the Instructions for Form 8804-C for more information. Ez tax return 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 tax return 6% for 2014). Ez tax return 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 tax return Long-term capital gain is an example of a particular type of income to which the highest tax rate applies. Ez tax return Claim the tax withheld as a credit on your 2014 Form 1040NR. Ez tax return 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 tax return A partnership that is publicly traded will withhold tax on your actual distributions of effectively connected income. Ez tax return In this case the partnership will give you a statement on Form 1042-S, Foreign Person's U. Ez tax return S. Ez tax return Source Income Subject to Withholding. Ez tax return Withholding on Scholarships and Fellowship Grants There is no withholding on a qualified scholarship received by a candidate for a degree. Ez tax return See chapter 3. Ez tax return If you are a nonresident alien student or grantee with an “F,” “J,” “M,” or “Q” visa and you receive a U. Ez tax return S. Ez tax return 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 tax return 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 tax return 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 tax return 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 tax return Use the following instructions instead of the Form W-4 instructions to complete the worksheet. Ez tax return Line A. Ez tax return   Enter the total of the following amounts on line A. Ez tax return Personal exemption. Ez tax return   Include the prorated part of your allowable personal exemption. Ez tax return 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 tax return 82). Ez tax return Expenses. Ez tax return   Include expenses that will be deductible on your return. Ez tax return 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 tax return They also include business expenses, moving expenses, and the IRA deduction discussed under Deductions in chapter 5. Ez tax return Nontaxable grant or scholarship. Ez tax return   Include the part of your grant or scholarship that is not taxable under U. Ez tax return S. Ez tax return law or under a tax treaty. Ez tax return Line B. Ez tax return   Enter -0- unless the following paragraph applies to you. Ez tax return   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 tax return The standard deduction amount for 2013 is $6,100. Ez tax return Lines C and D. Ez tax return   Enter -0- on both lines unless the following paragraphs apply to you. Ez tax return   If you are a resident of Canada, Mexico, South Korea, or a U. Ez tax return S. Ez tax return national, an additional daily exemption amount may be allowed for your spouse and each of your dependents. Ez tax return   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 tax return S. Ez tax return taxpayer's 2014 return. Ez tax return 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 tax return S. Ez tax return citizens. Ez tax return   Enter any additional amount for your spouse on line C. Ez tax return Enter any additional amount for your dependents on line D. Ez tax return Lines E, F, and G. Ez tax return   No entries should be made on lines E, F, and G. Ez tax return Line H. Ez tax return   Add the amounts on lines A through D and enter the total on line H. Ez tax return Form W-4. Ez tax return   Complete lines 1 through 4 of Form W-4. Ez tax return Sign and date the form and give it with the Personal Allowances Worksheet to your withholding agent. Ez tax return   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 tax return S. Ez tax return income tax return to be allowed the exemptions and deductions you claimed on that form. Ez tax return 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 tax return S. Ez tax return income tax return for the previous year. Ez tax return 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 tax return S. Ez tax return income tax return when required. Ez tax return 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 tax return 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 tax return 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 tax return Use this form to prepare your annual U. Ez tax return S. Ez tax return income tax return. Ez tax return 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 tax return Generally, you do this by filing either Form W-8BEN or Form 8233 with the withholding agent. Ez tax return File Form W-8BEN for income that is not personal services income. Ez tax return File Form 8233 for personal services income as discussed next. Ez tax return Employees and independent contractors. Ez tax return   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 tax return   Even if you submit Form 8233, the withholding agent may have to withhold tax from your income. Ez tax return 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 tax return 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 tax return Students, teachers, and researchers. Ez tax return   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 tax return For treaties not listed in the appendices, attach a statement in a format similar to those for other treaties. Ez tax return   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 tax return Special events and promotions. Ez tax return   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 tax return Form 13930 is used to request a reduction in withholding. Ez tax return Withholding may be required even if the income may be exempt from taxation by provisions of a tax treaty. Ez tax return 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 tax return You will be required to pay U. Ez tax return S. Ez tax return tax, at the time of your departure from the United States, on any income for which you incorrectly claimed a treaty exemption. Ez tax return For more details on treaty provisions that apply to compensation, see Publication 901. Ez tax return Tax Withheld on Real Property Sales If you are a nonresident alien and you dispose of a U. Ez tax return S. Ez tax return 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 tax return 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 tax return S. Ez tax return real property interest by the shareholder is subject to withholding at 35%. Ez tax return Withholding is also required on certain distributions and other transactions by domestic or foreign corporations, partnerships, trusts, and estates. Ez tax return These rules are covered in Publication 515. Ez tax return For information on the tax treatment of dispositions of U. Ez tax return S. Ez tax return real property interests, see Real Property Gain or Loss in chapter 4. Ez tax return If you are a partner in a domestic partnership, and the partnership disposes of a U. Ez tax return S. Ez tax return real property interest at a gain, the partnership will withhold tax on the amount of gain allocable to its foreign partners. Ez tax return 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 tax return S. Ez tax return Source Income Subject to Withholding (in the case of a publicly traded partnership). Ez tax return Withholding is not required in the following situations. Ez tax return 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 tax return 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 tax return However, this exception does not apply to certain dispositions of substantial amounts of non-publicly traded interests in publicly traded corporations. Ez tax return The property disposed of is an interest in a U. Ez tax return S. Ez tax return 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 tax return S. Ez tax return real property interest. Ez tax return 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 tax return S. Ez tax return taxpayer identification number, and home address. Ez tax return You can give the certification to a qualified substitute. Ez tax return The qualified substitute gives the buyer a statement, under penalties of perjury, that the certification is in the possession of the qualified substitute. Ez tax return 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 tax return The buyer receives a withholding certificate from the Internal Revenue Service. Ez tax return 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 tax return S. Ez tax return tax treaty. Ez tax return The buyer must file a copy of the notice with the Ogden Service Center, P. Ez tax return O. Ez tax return Box 409101, Ogden, UT 84409. Ez tax return You must verify the notice as true and sign it under penalties of perjury. Ez tax return The notice must contain the following information. Ez tax return A statement that the notice is a notice of nonrecognition under regulation section 1. Ez tax return 1445-2(d)(2). Ez tax return Your name, taxpayer identification number, and home address. Ez tax return A statement that you are not required to recognize any gain or loss on the transfer. Ez tax return A brief description of the transfer. Ez tax return A brief summary of the law and facts supporting your claim that recognition of gain or loss is not required. Ez tax return 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 tax return Instead, a withholding certificate (described next) must be obtained. Ez tax return The amount you realize on the transfer of a U. Ez tax return S. Ez tax return real property interest is zero. Ez tax return The property is acquired by the United States, a U. Ez tax return S. Ez tax return state or possession, a political subdivision, or the District of Columbia. Ez tax return The distribution is from a domestically controlled qualified investment entity (QIE) and is treated as a distribution of a U. Ez tax return S. Ez tax return real property interest only because an interest in the entity was disposed of in an applicable wash sale transaction. Ez tax return For the definition of a QIE, see Qualified investment entities under Real Property Gain or Loss, earlier. Ez tax return See Wash sale under Real Property Gain or Loss in chapter 4. Ez tax return 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 tax return This also applies to the qualified substitute's statement under (4). Ez tax return Withholding certificates. Ez tax return   The tax required to be withheld on a disposition can be reduced or eliminated under a withholding certificate issued by the IRS. Ez tax return Either you or the buyer can request a withholding certificate. Ez tax return   A withholding certificate can be issued due to any of the following. Ez tax return 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 tax return All of your realized gain is exempt from U. Ez tax return S. Ez tax return tax. Ez tax return You or the buyer enters into an agreement for the payment of tax providing security for the tax liability. Ez tax return   Get Publication 515 and Form 8288-B for information on procedures to request a withholding certificate. Ez tax return Credit for tax withheld. Ez tax return   The buyer must report and pay over the withheld tax within 20 days after the transfer using Form 8288, U. Ez tax return S. Ez tax return Withholding Tax Return for Dispositions by Foreign Persons of U. Ez tax return S. Ez tax return Real Property Interests. Ez tax return 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 tax return S. Ez tax return Real Property Interests. Ez tax return 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 tax return You must file Copy B with your tax return to take credit for the tax withheld. Ez tax return   A stamped copy of Form 8288-A will not be provided to you if your TIN is not included on that form. Ez tax return The IRS will send you a letter requesting the TIN and providing instructions for how to get a TIN. Ez tax return When you provide the IRS with a TIN, the IRS will provide you with a stamped Copy B of Form 8288-A. Ez tax return 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 tax return Your payments of these taxes contribute to your coverage under the U. Ez tax return S. Ez tax return social security system. Ez tax return Social security coverage provides retirement benefits, survivors and disability benefits, and medical insurance (Medicare) benefits to individuals who meet certain eligibility requirements. Ez tax return 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 tax return All taxable wages are subject to Medicare tax. Ez tax return Your employer deducts these taxes from each wage payment. Ez tax return Your employer must deduct these taxes even if you do not expect to qualify for social security or Medicare benefits. Ez tax return 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 tax return 40. Ez tax return Use the appropriate worksheet in chapter 3 of Publication 505, Tax Withholding and Estimated Tax, to figure your credit. Ez tax return If any one employer deducted more than $7,049. Ez tax return 40, you cannot claim a credit for that amount. Ez tax return Ask your employer to refund the excess. Ez tax return If your employer does not refund the excess, you can file a claim for refund using Form 843. Ez tax return In general, U. Ez tax return S. Ez tax return 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 tax return In limited situations, these taxes apply to wages for services performed outside the United States. Ez tax return Your employer should be able to tell you if social security and Medicare taxes apply to your wages. Ez tax return You cannot make voluntary payments if no taxes are due. Ez tax return Additional Medicare Tax. Ez tax return   Beginning in 2013, in addition to the Medicare tax, a 0. Ez tax return 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 tax return   There are no special rules for nonresident aliens for purposes of Additional Medicare Tax. Ez tax return 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 tax return   Your employer is responsible for withholding the 0. Ez tax return 9% Additional Medicare Tax on Medicare wages or RRTA compensation it pays to you in excess of $200,000 in the calendar year. Ez tax return 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 tax return   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 tax return    See Form 8959, Additional Medicare Tax, and the Instructions for Form 8959 to determine whether you are required to pay Additional Medicare Tax. Ez tax return For more information on Additional Medicare Tax, go to IRS. Ez tax return gov and enter “Additional Medicare Tax” in the search box. Ez tax return   Self-employed individuals may also be required to pay Additional Medicare Tax. Ez tax return See Self-Employment Tax , later. Ez tax return 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 tax return This means that there will be no withholding of social security or Medicare taxes from the pay you receive for these services. Ez tax return These types of services are very limited, and generally include only on-campus work, practical training, and economic hardship employment. Ez tax return 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 tax return 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 tax return 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 tax return 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 tax return Social security and Medicare taxes are not withheld from pay for the work unless the student is considered a resident alien. Ez tax return 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 tax return The U. Ez tax return S. Ez tax return Citizenship and Immigration Services (USCIS) permits on-campus work for students in “F-1” status if it does not displace a U. Ez tax return S. Ez tax return resident. Ez tax return On-campus work means work performed on the school's premises. Ez tax return On-campus work includes work performed at an off-campus location that is educationally affiliated with the school. Ez tax return 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 tax return Social security and Medicare taxes are not withheld from pay for this work unless the student is considered a resident alien. Ez tax return 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 tax return Exchange Visitors Exchange visitors are temporarily admitted to the United States under section 101(a)(15)(J) of the Immigration and Nationality Act. Ez tax return 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 tax return 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 tax return 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 tax return The employer must be the petitioner through whom the alien obtained the “Q” visa. Ez tax return Social security and Medicare taxes are not withheld from pay for this work unless the alien is considered a resident alien. Ez tax return 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 tax return 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 tax return Attach the following items to Form 843. Ez tax return A copy of your Form W-2 to prove the amount of social security and Medicare taxes withheld. Ez tax return A copy of your visa. Ez tax return Form I-94 (or other documentation showing your dates of arrival or departure). Ez tax return If you have an F-1 visa, documentation showing permission to work in the U. Ez tax return S. Ez tax return If you have a J-1 visa, documentation showing permission to work in the U. Ez tax return S. Ez tax return If you are engaged in optional practical training or employment due to severe economic necessity, documentation showing permission to work in the U. Ez tax return S. Ez tax return 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 tax return 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 tax return 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 tax return File Form 843 (with attachments) with the Department of the Treasury, Internal Revenue Service Center, Ogden, UT 84201-0038. Ez tax return Do not use Form 843 to request a refund of Additional Medicare Tax. Ez tax return 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 tax return 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 tax return S. Ez tax return 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 tax return See the Instructions for Form 1040X. Ez tax return 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 tax return You can find more information about not having tax withheld at www. Ez tax return irs. Ez tax return gov/Individuals/International-Taxpayers/Foreign-Agricultural-Workers. Ez tax return Self-Employment Tax Self-employment tax is the social security and Medicare taxes for individuals who are self-employed. Ez tax return 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 tax return S. Ez tax return social security system. Ez tax return Residents of the U. Ez tax return S. Ez tax return Virgin Islands, Puerto Rico, Guam, the Commonwealth of the Northern Mariana Islands, or American Samoa are considered U. Ez tax return S. Ez tax return residents for this purpose and are subject to the self-employment tax. Ez tax return Resident aliens must pay self-employment tax under the same rules that apply to U. Ez tax return S. Ez tax return citizens. Ez tax return 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 tax return 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 tax return Example. Ez tax return Bill Jones is an author engaged in the business of writing books. Ez tax return Bill had several books published in a foreign country while he was a citizen and resident of that country. Ez tax return During 2013, Bill entered the United States as a resident alien. Ez tax return After becoming a U. Ez tax return S. Ez tax return resident, he continued to receive royalties from his foreign publisher. Ez tax return 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 tax return Bill's 2013 self-employment income includes the royalties received after he became a U. Ez tax return S. Ez tax return resident even though the books were published while he was a nonresident alien. Ez tax return This royalty income is subject to self-employment tax. Ez tax return Reporting self-employment tax. Ez tax return   Use Schedule SE (Form 1040) to report and figure your self-employment tax. Ez tax return Then enter the tax on Form 1040, line 56, or Form 1040NR, line 54. Ez tax return Attach Schedule SE to Form 1040 or Form 1040NR. Ez tax return Additional Medicare Tax. Ez tax return   Self-employed individuals must pay a 0. Ez tax return 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 tax return   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 tax return 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 tax return   See Form 8959, Additional Medicare Tax, and the Instructions for Form 8959 to determine whether you are required to pay Additional Medicare Tax. Ez tax return For more information on Additional Medicare Tax, go to IRS. Ez tax return gov and enter “Additional Medicare Tax” in the search box. Ez tax return Deduction for employer-equivalent portion of self-employment tax. Ez tax return   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 tax return This deduction is figured on Schedule SE (Form 1040). Ez tax return Note. Ez tax return No portion of the Additional Medicare Tax is deductible for self-employment tax. Ez tax return More information. Ez tax return   Get Publication 334, Tax Guide for Small Business, for more information about self-employment tax. Ez tax return 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 tax return These agreements are commonly referred to as totalization agreements. Ez tax return Under these agreements, dual coverage and dual contributions (taxes) for the same work are eliminated. Ez tax return The agreements generally make sure that social security taxes (including self-employment tax) are paid only to one country. Ez tax return Agreements are in effect with the following countries. Ez tax return Australia. Ez tax return Austria. Ez tax return Belgium. Ez tax return Canada. Ez tax return Chile. Ez tax return Czech Republic. Ez tax return Denmark. Ez tax return Finland. Ez tax return France. Ez tax return Germany. Ez tax return Greece. Ez tax return Ireland. Ez tax return Italy. Ez tax return Japan. Ez tax return Korea, South. Ez tax return Luxembourg. Ez tax return The Netherlands. Ez tax return Norway. Ez tax return Poland. Ez tax return Portugal. Ez tax return Spain. Ez tax return Sweden. Ez tax return Switzerland. Ez tax return The United Kingdom. Ez tax return Agreements with other countries are expected to enter into force in the future. Ez tax return Employees. Ez tax return   Generally, under these agreements, you are subject to social security taxes only in the country where you are working. Ez tax return 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 tax return You can get more information on any agreement by contacting the U. Ez tax return S. Ez tax return Social Security Administration at the address given later. Ez tax return If you have access to the Internet, you can get more information at www. Ez tax return socialsecurity. Ez tax return gov/international. Ez tax return   To establish that your pay is subject only to foreign social security taxes and is exempt from U. Ez tax return S. Ez tax return 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 tax return This will usually be the same agency to which you or your employer pays your foreign social security taxes. Ez tax return The foreign agency will be able to tell you what information is needed for them to issue the certificate. Ez tax return Your employer should keep a copy of the certificate because it may be needed to show why you are exempt from U. Ez tax return S. Ez tax return social security taxes. Ez tax return Only wages paid on or after the effective date of the agreement can be exempt from U. Ez tax return S. Ez tax return social security taxes. Ez tax return    Some of the countries with which the United States has agreements will not issue certificates of coverage. Ez tax return In this case, either you or your employer should request a statement that your wages are not covered by the U. Ez tax return S. Ez tax return social security system. Ez tax return Request the statement from the following address. Ez tax return U. Ez tax return S. Ez tax return Social Security Administration Office of International Programs P. Ez tax return O. Ez tax return Box 17741 Baltimore, MD 21235-7741 Self-employed individuals. Ez tax return   Under most agreements, self-employed individuals are covered by the social security system of the country where they reside. Ez tax return However, under some agreements, you may be exempt from U. Ez tax return S. Ez tax return self-employment tax if you temporarily transfer your business activity to or from the United States. Ez tax return   If you believe that your self-employment income is subject only to U. Ez tax return S. Ez tax return self-employment tax and is exempt from foreign social security taxes, request a certificate of coverage from the U. Ez tax return S. Ez tax return Social Security Administration at the address given earlier. Ez tax return This certificate will establish your exemption from foreign social security taxes. Ez tax return   To establish that your self-employment income is subject only to foreign social security taxes and is exempt from U. Ez tax return S. Ez tax return self-employment tax, request a certificate of coverage from the appropriate agency of the foreign country. Ez tax return If the foreign country will not issue the certificate, you should request a statement that your income is not covered by the U. Ez tax return S. Ez tax return social security system. Ez tax return Request it from the U. Ez tax return S. Ez tax return Social Security Administration at the address given earlier. Ez tax return Attach a photocopy of either statement to Form 1040 each year you are exempt. Ez tax return Also print “Exempt, see attached statement” on the line for self-employment tax. Ez tax return Estimated Tax Form 1040-ES (NR) You may have income from which no U. Ez tax return S. Ez tax return income tax is withheld. Ez tax return 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 tax return If so, you may have to pay estimated tax. Ez tax return 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 tax return 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 tax return Item (2) does not apply if you did not file a 2013 return. Ez tax return A nonresident alien should use Form 1040-ES (NR) to figure and pay estimated tax. Ez tax return If you pay by check, make it payable to the "United States Treasury. Ez tax return " How to estimate your tax for 2014. Ez tax return   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 tax return 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 tax return Figure your estimated tax liability using the Tax Rate Schedule in the 2014 Form 1040-ES (NR) instructions for your filing status. Ez tax return Note. Ez tax return If you expect to be a resident of Puerto Rico during the entire year, use Form 1040-ES or Formulario 1040-ES (PR). Ez tax return When to pay estimated tax. Ez tax return   Make your first estimated tax payment by the due date for filing the previous year's Form 1040NR or Form 1040NR-EZ. Ez tax return If you have wages subject to the same withholding rules that apply to U. Ez tax return S. Ez tax return citizens, you must file Form 1040NR or Form 1040NR-EZ and make your first estimated tax payment by April 15, 2014. Ez tax return 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 tax return   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 tax return 1st installment April 15, 2014 2nd installment June 16, 2014 3rd installment Sept. Ez tax return 15, 2014 4th installment Jan. Ez tax return 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 tax return    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 tax return Fiscal year. Ez tax return   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 tax return 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 tax return Changes in income, deductions, or exemptions. Ez tax return   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 tax return This can happen if you receive additional income or if any of your deductions are reduced or eliminated. Ez tax return If so, see the instructions for Form 1040-ES (NR) and Publication 505 for information on figuring your estimated tax. Ez tax return Amended estimated tax. Ez tax return   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 tax return To do this, see the instructions for Form 1040-ES (NR) and Publication 505. Ez tax return Penalty for failure to pay estimated income tax. Ez tax return   You will be subject to a penalty for underpayment of installments of estimated tax except in certain situations. Ez tax return These situations are explained on Form 2210, Underpayment of Estimated Tax by Individuals, Estates, and Trusts. Ez tax return Prev  Up  Next   Home   More Online Publications