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H and r block Publication 501 - Additional Material Prev  Up  Next   Home   More Online Publications
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Bureau of International Labor Affairs

The Bureau of International Labor Affairs works to improve working conditions, raise living standards, protect workers’ ability to exercise their rights, and address the workplace exploitation of children and other vulnerable populations.

Contact the Agency or Department

Website: Bureau of International Labor Affairs

E-mail:

Address: 200 Constitution Avenue, NW
Washington, DC 20210

Phone Number: (202) 693-4770

Toll-free: (866) 487-2365

TTY: (877) 889-5627

Forms: Bureau of International Labor Affairs Forms

The H And R Block

H and r block 2. H and r block   Withholding Tax Table of Contents Topics - This chapter discusses: Useful Items - You may want to see: Income Tax Withholding Statement. H and r block 30% Flat Rate Withholding Social Security and Medicare TaxesGeneral Information Bilateral Social Security (Totalization) Agreements Topics - This chapter discusses: Withholding income tax from the pay of U. H and r block S. H and r block citizens, Withholding tax at a flat rate, and Social security and Medicare taxes. H and r block Useful Items - You may want to see: Publication 505 Tax Withholding and Estimated Tax Form (and Instructions) 673 Statement For Claiming Exemption From Withholding on Foreign Earned Income Eligible for the Exclusion Provided by Section 911 W-4 Employee's Withholding Allowance Certificate W-9 Request for Taxpayer Identification Number and Certification See chapter 7 for information about getting this publication and these forms. H and r block Income Tax Withholding U. H and r block S. H and r block employers generally must withhold U. H and r block S. H and r block income tax from the pay of U. H and r block S. H and r block citizens working abroad unless the employer is required by foreign law to withhold foreign income tax. H and r block Foreign earned income exclusion. H and r block   Your employer does not have to withhold U. H and r block S. H and r block income taxes from wages you earn abroad if it is reasonable to believe that you will exclude them from income under the foreign earned income exclusion or the foreign housing exclusion. H and r block   Your employer should withhold taxes from any wages you earn for working in the United States. H and r block Statement. H and r block   You can give a statement to your employer indicating that you expect to qualify for the foreign earned income exclusion under either the bona fide residence test or the physical presence test and indicating your estimated housing cost exclusion. H and r block   Form 673 is an acceptable statement. H and r block You can use Form 673 only if you are a U. H and r block S. H and r block citizen. H and r block You do not have to use the form. H and r block You can prepare your own statement. H and r block See a copy of Form 673, later. H and r block   Generally, your employer can stop the withholding once you submit the statement that includes a declaration that the statement is made under penalties of perjury. H and r block However, if your employer has reason to believe that you will not qualify for either the foreign earned income or the foreign housing exclusion, your employer must continue to withhold. H and r block   In determining whether your foreign earned income is more than the limit on either the foreign earned income exclusion or the foreign housing exclusion, if your employer has any information about pay you received from any other source outside the United States, your employer must take that information into account. H and r block Foreign tax credit. H and r block   If you plan to take a foreign tax credit, you may be eligible for additional withholding allowances on Form W-4. H and r block You can take these additional withholding allowances only for foreign tax credits attributable to taxable salary or wage income. H and r block Withholding from pension payments. H and r block   U. H and r block S. H and r block payers of benefits from employer-deferred compensation plans, individual retirement plans, and commercial annuities generally must withhold income tax from payments delivered outside of the United States. H and r block You can choose exemption from withholding if you: Provide the payer of the benefits with a residence address in the United States or a U. H and r block S. H and r block possession, or Certify to the payer that you are not a U. H and r block S. H and r block citizen or resident alien or someone who left the United States to avoid tax. H and r block Check your withholding. H and r block   Before you report U. H and r block S. H and r block income tax withholding on your tax return, you should carefully review all information documents, such as Form W-2, Wage and Tax Statement, and the Form 1099 information returns. H and r block Compare other records, such as final pay records or bank statements, with Form W-2 or Form 1099 to verify the withholding on these forms. H and r block Check your U. H and r block S. H and r block income tax withholding even if you pay someone else to prepare your tax return. H and r block You may be assessed penalties and interest if you claim more than your correct amount of withholding allowances. H and r block This image is too large to be displayed in the current screen. H and r block Please click the link to view the image. H and r block Form 673 30% Flat Rate Withholding Generally, U. H and r block S. H and r block payers of income other than wages, such as dividends and royalties, are required to withhold tax at a flat 30% (or lower treaty) rate on nonwage income paid to nonresident aliens. H and r block If you are a U. H and r block S. H and r block citizen or resident alien and this tax is withheld in error from payments to you because you have a foreign address, you should notify the payer of the income to stop the withholding. H and r block Use Form W-9 to notify the payer. H and r block You can claim the tax withheld in error as a withholding credit on your tax return if the amount is not adjusted by the payer. H and r block Social security benefits paid to residents. H and r block   If you are a lawful permanent resident (green card holder) and a flat 30% tax was withheld in error on your social security benefits, the tax is refundable by the Social Security Administration (SSA) or the IRS. H and r block The SSA will refund the tax withheld if the refund can be processed during the same calendar year in which the tax was withheld. H and r block If the SSA cannot refund the tax withheld, you must file a Form 1040 or 1040A with the Internal Revenue Service Center at the address listed under Where To File to determine if you are entitled to a refund. H and r block The following information must be submitted with your Form 1040 or Form 1040A. H and r block A copy of Form SSA-1042S, Social Security Benefit Statement. H and r block A copy of your “green card. H and r block ” A signed declaration that includes the following statements. H and r block   “I am a U. H and r block S. H and r block lawful permanent resident and my green card has been neither revoked nor administratively or judicially determined to have been abandoned. H and r block I am filing a U. H and r block S. H and r block income tax return for the taxable year as a resident alien reporting all of my worldwide income. H and r block I have not claimed benefits for the taxable year under an income tax treaty as a nonresident alien. H and r block ” Social Security and Medicare Taxes Social security and Medicare taxes may apply to wages paid to an employee regardless of where the services are performed. H and r block General Information In general, U. H and r block S. H and r block social security and Medicare taxes do not apply to wages for services you perform as an employee outside the United States unless one of the following exceptions applies. H and r block You perform the services on or in connection with an American vessel or aircraft (defined later) and either: You entered into your employment contract within the United States, or The vessel or aircraft touches at a U. H and r block S. H and r block port while you are employed on it. H and r block You are working in one of the countries with which the United States has entered into a bilateral social security agreement (discussed later). H and r block You are working for an American employer (defined later). H and r block You are working for a foreign affiliate (defined later) of an American employer under a voluntary agreement entered into between the American employer and the U. H and r block S. H and r block Treasury Department. H and r block American vessel or aircraft. H and r block   An American vessel is any vessel documented or numbered under the laws of the United States and any other vessel whose crew is employed solely by one or more U. H and r block S. H and r block citizens, residents, or corporations. H and r block An American aircraft is an aircraft registered under the laws of the United States. H and r block American employer. H and r block   An American employer includes any of the following. H and r block The U. H and r block S. H and r block Government or any of its instrumentalities. H and r block An individual who is a resident of the United States. H and r block A partnership of which at least two-thirds of the partners are U. H and r block S. H and r block residents. H and r block A trust of which all the trustees are U. H and r block S. H and r block residents. H and r block A corporation organized under the laws of the United States, any U. H and r block S. H and r block state, or the District of Columbia, Puerto Rico, the U. H and r block S. H and r block Virgin Islands, Guam, or American Samoa. H and r block   An American employer also includes any foreign person with an employee who is performing services in connection with a contract between the U. H and r block S. H and r block government (or any instrumentality thereof) and a member of a domestically controlled group of entities which includes such foreign person. H and r block Foreign affiliate. H and r block   A foreign affiliate of an American employer is any foreign entity in which the American employer has at least a 10% interest, directly or through one or more entities. H and r block For a corporation, the 10% interest must be in its voting stock. H and r block For any other entity, the 10% interest must be in its profits. H and r block   Form 2032, Contract Coverage Under Title II of the Social Security Act, is used by American employers to extend social security coverage to U. H and r block S. H and r block citizens and resident aliens working abroad for foreign affiliates of American employers. H and r block Once you enter into an agreement, coverage cannot be terminated. H and r block Excludable meals and lodging. H and r block   Social security tax does not apply to the value of meals and lodging provided to you for the convenience of your employer if it is reasonable to believe that you will be able to exclude the value from your income. H and r block Bilateral Social Security (Totalization) Agreements The United States has entered into agreements with some foreign countries to coordinate social security coverage and taxation of workers who are employed in those countries. H and r block These agreements are commonly referred to as totalization agreements and are in effect with the following countries. H and r block Australia Greece Norway Austria Ireland Poland Belgium Italy Portugal Canada Japan Spain Chile Korea, Sweden Czech South Switzerland Republic Luxembourg United Denmark Netherlands Kingdom Finland     France     Germany           Under these agreements, dual coverage and dual contributions (taxes) for the same work are eliminated. H and r block The agreements generally make sure that you pay social security taxes to only one country. H and r block Generally, under these agreements, you will only be subject to social security taxes in the country where you are working. H and r block However, if you are temporarily sent to work in a foreign country and your pay would otherwise be subject to social security taxes in both the United States and that country, you generally can remain covered only by U. H and r block S. H and r block social security. H and r block You can get more information on any specific agreement by contacting: Social Security Administration Office of International Programs P. H and r block O. H and r block Box 17741 Baltimore, MD 21235-7741 If you have access to the Internet, you can get more information at: http://www. H and r block socialsecurity. H and r block gov/international. H and r block Covered by U. H and r block S. H and r block only. H and r block   If your pay in a foreign country is subject only to U. H and r block S. H and r block social security tax and is exempt from foreign social security tax, your employer should get a certificate of coverage from the Office of International Programs. H and r block Covered by foreign country only. H and r block   If you are permanently working in a foreign country with which the United States has a social security agreement and, under the agreement, your pay is exempt from U. H and r block S. H and r block social security tax, you or your employer should get a statement from the authorized official or agency of the foreign country verifying that your pay is subject to social security coverage in that country. H and r block   If the authorities of the foreign country will not issue such a statement, either you or your employer should get a statement from the U. H and r block S. H and r block Social Security Administration, Office of International Programs, at the address listed earlier. H and r block The statement should indicate that your wages are not covered by the U. H and r block S. H and r block social security system. H and r block   This statement should be kept by your employer because it establishes that your pay is exempt from U. H and r block S. H and r block social security tax. H and r block   Only wages paid on or after the effective date of the totalization agreement can be exempt from U. H and r block S. H and r block social security tax. 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