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Income Tax Form 1040ez

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Income Tax Form 1040ez

Income tax form 1040ez 9. Income tax form 1040ez   Tax Treaty Benefits Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Treaty Income Some Typical Tax Treaty BenefitsPersonal Services Teachers, Professors, and Researchers Employees of Foreign Governments Students, Apprentices, and Trainees Capital Gains Resident Aliens Reporting Treaty Benefits Claimed Introduction A nonresident alien (and certain resident aliens) from a country with which the United States has an income tax treaty may qualify for certain benefits. Income tax form 1040ez Most treaties require that the nonresident alien be a resident of the treaty country to qualify. Income tax form 1040ez However, some treaties require that the nonresident alien be a national or a citizen of the treaty country. Income tax form 1040ez See Table 9-1 for a list of tax treaty countries. Income tax form 1040ez You can generally arrange to have withholding tax reduced or eliminated on wages and other income that are eligible for tax treaty benefits. Income tax form 1040ez See Income Entitled to Tax Treaty Benefits in chapter 8. Income tax form 1040ez Topics - This chapter discusses: Typical tax treaty benefits, How to obtain copies of tax treaties, and How to claim tax treaty benefits on your tax return. Income tax form 1040ez Useful Items - You may want to see: Publication 901 U. Income tax form 1040ez S. Income tax form 1040ez Tax Treaties Form (and Instructions) 1040NR U. Income tax form 1040ez S. Income tax form 1040ez Nonresident Alien Income Tax Return 1040NR-EZ U. Income tax form 1040ez S. Income tax form 1040ez Income Tax Return for Certain Nonresident Aliens With No Dependents 8833 Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b) See chapter 12 for information about getting these publications and forms. Income tax form 1040ez Treaty Income A nonresident alien's treaty income is the gross income on which the tax is limited by a tax treaty. Income tax form 1040ez Treaty income includes, for example, dividends from sources in the United States that are subject to tax at a tax treaty rate not to exceed 15%. Income tax form 1040ez Nontreaty income is the gross income of a nonresident alien on which the tax is not limited by a tax treaty. Income tax form 1040ez Figure the tax on treaty income on each separate item of income at the reduced rate that applies to that item under the treaty. Income tax form 1040ez To determine tax on nontreaty income, figure the tax at either the flat 30% rate or the graduated rate, depending upon whether or not the income is effectively connected with your trade or business in the United States. Income tax form 1040ez Your tax liability is the sum of the tax on treaty income plus the tax on nontreaty income, but cannot be more than the tax liability figured as if the tax treaty had not come into effect. Income tax form 1040ez Example. Income tax form 1040ez Arthur Banks is a nonresident alien who is single and a resident of a foreign country that has a tax treaty with the United States. Income tax form 1040ez He received gross income of $25,850 during the tax year from sources within the United States, consisting of the following items: Dividends on which the tax is limited to a 15% rate by the tax treaty $1,400 Compensation for personal services on which the tax is not limited by the tax treaty 24,450 Total gross income $25,850 Arthur was engaged in business in the United States during the tax year. Income tax form 1040ez His dividends are not effectively connected with that business. Income tax form 1040ez He has no deductions other than his own personal exemption. Income tax form 1040ez His tax liability, figured as though the tax treaty had not come into effect, is $3,060 determined as follows: Total compensation $24,450 Less: Personal exemption 3,900 Taxable income $20,550 Tax determined by graduated rate (Tax Table column for single taxpayers) $2,640 Plus: Tax on gross dividends ($1,400 × 30%) 420 Tax determined as though treaty had not come into effect $3,060 Arthur's tax liability, figured by taking into account the reduced rate on dividend income as provided by the tax treaty, is $2,850 determined as follows: Tax determined by graduated rate (same as figured above) $2,640 Plus: Tax on gross dividends ($1,400 × 15%) 210 Tax on compensation and dividends $2,850 His tax liability, therefore, is limited to $2,850, the tax liability figured using the tax treaty rate on the dividends. Income tax form 1040ez Some Typical Tax Treaty Benefits The following paragraphs briefly explain the exemptions that are available under tax treaties for personal services income, remittances, scholarships, fellowships, and capital gain income. Income tax form 1040ez The conditions for claiming the exemptions vary under each tax treaty. Income tax form 1040ez For more information about the conditions under a particular tax treaty, see Publication 901. Income tax form 1040ez Or, you may download the complete text of most U. Income tax form 1040ez S. Income tax form 1040ez tax treaties at IRS. Income tax form 1040ez gov. Income tax form 1040ez Technical explanations for many of those treaties are also available at that site. Income tax form 1040ez Tax treaty benefits also cover income such as dividends, interest, rentals, royalties, pensions, and annuities. Income tax form 1040ez These types of income may be exempt from U. Income tax form 1040ez S. Income tax form 1040ez tax or may be subject to a reduced rate of tax. Income tax form 1040ez For more information, see Publication 901 or the applicable tax treaty. Income tax form 1040ez Personal Services Nonresident aliens from treaty countries who are in the United States for a short stay and also meet certain other requirements may be exempt from tax on their compensation received for personal services performed in the United States. Income tax form 1040ez Many tax treaties require that the nonresident alien claiming this exemption be present in the United States for a total of not more than 183 days during the tax year. Income tax form 1040ez Other tax treaties specify different periods of maximum presence in the United States, such as 180 days or 90 days. Income tax form 1040ez Spending part of a day in the United States counts as a day of presence. Income tax form 1040ez Tax treaties may also require that: The compensation cannot be more than a specific amount (frequently $3,000), and The individual have a foreign employer; that is, an individual, corporation, or entity of a foreign country. Income tax form 1040ez Note. Income tax form 1040ez Under most treaties, income received as an employee (generally designated as dependent personal services) and income received as a self-employed person (generally designated as independent personal services or business income) are treated differently. Income tax form 1040ez Teachers, Professors, and Researchers Under many income tax treaties, nonresident alien teachers or professors who temporarily visit the United States for the primary purpose of teaching at a university or other accredited educational institution are not subject to U. Income tax form 1040ez S. Income tax form 1040ez income tax on compensation received for teaching for the first 2 or 3 years after their arrival in the United States. Income tax form 1040ez Many treaties also provide an exemption for engaging in research. Income tax form 1040ez Generally, the teacher or professor must be in the United States primarily to teach, lecture, instruct, or engage in research. Income tax form 1040ez A substantial part of that person's time must be devoted to those duties. Income tax form 1040ez The normal duties of a teacher or professor include not only formal classroom work involving regularly scheduled lectures, demonstrations, or other student-participation activities, but also the less formal method of presenting ideas in seminars or other informal groups and in joint efforts in the laboratory. Income tax form 1040ez If you entered the United States as a nonresident alien, but are now a resident alien, the treaty exemption may still apply. Income tax form 1040ez See Students, Apprentices, Trainees, Teachers, Professors, and Researchers Who Became Resident Aliens later under Resident Aliens. Income tax form 1040ez Employees of Foreign Governments All treaties have provisions for the exemption of income earned by certain employees of foreign governments. Income tax form 1040ez However, a difference exists among treaties as to who qualifies for this benefit. Income tax form 1040ez Under many treaties, aliens admitted to the United States for permanent residence do not qualify. Income tax form 1040ez Under most treaties, aliens who are not nationals or subjects of the foreign country do not qualify. Income tax form 1040ez Employees of foreign governments should read the pertinent treaty carefully to determine whether they qualify for benefits. Income tax form 1040ez Chapter 10 of this publication also has information for employees of foreign governments. Income tax form 1040ez Students, Apprentices, and Trainees Under some income tax treaties, students, apprentices, and trainees are exempt from tax on remittances received from abroad for study and maintenance. Income tax form 1040ez Also, under some treaties, scholarship and fellowship grants, and a limited amount of compensation received by students, apprentices, and trainees may be exempt from tax. Income tax form 1040ez If you entered the United States as a nonresident alien, but are now a resident alien, the treaty exemption may still apply. Income tax form 1040ez See Students, Apprentices, Trainees, Teachers, Professors, and Researchers Who Became Resident Aliens , later, under Resident Aliens. Income tax form 1040ez Capital Gains Most treaties provide for the exemption of gains from the sale or exchange of personal property. Income tax form 1040ez Generally, gains from the sale or exchange of real property located in the United States are taxable. Income tax form 1040ez Resident Aliens Resident aliens may qualify for tax treaty benefits in the situations discussed below. Income tax form 1040ez U. Income tax form 1040ez S. Income tax form 1040ez Residency Under Tax Treaty “Tie-Breaker” Rule In certain circumstances, individuals who are treated as residents of the United States under an income tax treaty (after application of the so-called “tie-breaker” rule) will be entitled to treaty benefits. Income tax form 1040ez (The “tie-breaker” rule is explained in chapter 1 under Effect of Tax Treaties. Income tax form 1040ez ) If this applies to you, you generally will not need to file a Form 8833 for the income for which treaty benefits are claimed. Income tax form 1040ez This is because the income will typically be of a category for which disclosure on a Form 8833 is waived. Income tax form 1040ez See Reporting Treaty Benefits Claimed . Income tax form 1040ez In most cases, you also will not need to report the income on your Form 1040 because the income will be exempt from U. Income tax form 1040ez S. Income tax form 1040ez tax under the treaty. Income tax form 1040ez However, if the income has been reported as taxable income on a Form W-2, Form 1042-S, Form 1099, or other information return, you should report it on the appropriate line of Form 1040 (for example, line 7 in the case of wages or salaries). Income tax form 1040ez Enter the amount for which treaty benefits are claimed in parentheses on Form 1040, line 21. Income tax form 1040ez Next to the amount write “Exempt income,” the name of the treaty country, and the treaty article that provides the exemption. Income tax form 1040ez On Form 1040, subtract this amount from your income to arrive at total income on Form 1040, line 22. Income tax form 1040ez Also follow the above procedure for income that is subject to a reduced rate of tax, instead of an exemption, under the treaty. Income tax form 1040ez Attach a statement to Form 1040 showing a computation of the tax at the reduced rate, the name of the treaty country, and the treaty article that provides for the reduced tax rate. Income tax form 1040ez Include this tax on Form 1040, line 61. Income tax form 1040ez On the dotted line next to line 61, write “Tax from attached statement” and the amount of the tax. Income tax form 1040ez Example. Income tax form 1040ez Jacques Dubois, who is a resident of the United States under Article 4 of the U. Income tax form 1040ez S. Income tax form 1040ez -France income tax treaty, receives French social security benefits. Income tax form 1040ez Under Article 18(1) of the treaty, French social security benefits are not taxable by the United States. Income tax form 1040ez Mr. Income tax form 1040ez Dubois is not required to file a Form 8833 for his French social security benefits or report the benefits on Form 1040. Income tax form 1040ez Special Rule for Canadian and German Social Security Benefits Under income tax treaties with Canada and Germany, if a U. Income tax form 1040ez S. Income tax form 1040ez resident receives social security benefits from Canada or Germany, those benefits are treated for U. Income tax form 1040ez S. Income tax form 1040ez income tax purposes as if they were received under the social security legislation of the United States. Income tax form 1040ez If you receive social security benefits from Canada or Germany, include them on line 1 of your Social Security Benefits Worksheet for purposes of determining the taxable amount to be reported on Form 1040, line 20b or Form 1040A, line 14b. Income tax form 1040ez You are not required to file a Form 8833 for those benefits. Income tax form 1040ez Students, Apprentices, Trainees, Teachers, Professors, and Researchers Who Became Resident Aliens Generally, you must be a nonresident alien student, apprentice, trainee, teacher, professor, or researcher in order to claim a tax treaty exemption for remittances from abroad for study and maintenance in the United States, for scholarship, fellowship, and research grants, and for wages or other personal service compensation. Income tax form 1040ez Once you become a resident alien, you generally can no longer claim a tax treaty exemption for this income. Income tax form 1040ez However, if you entered the United States as a nonresident alien, but you are now a resident alien for U. Income tax form 1040ez S. Income tax form 1040ez tax purposes, the treaty exemption will continue to apply if the tax treaty's saving clause (explained later) provides an exception for it and you otherwise meet the requirements for the treaty exemption (including any time limit, explained later). Income tax form 1040ez This is true even if you are a nonresident alien electing to file a joint return as explained in chapter 1. Income tax form 1040ez Some exceptions to the saving clause apply to all resident aliens (for example, under the U. Income tax form 1040ez S. Income tax form 1040ez -People's Republic of China treaty); others apply only to resident aliens who are not lawful permanent residents of the United States (green card holders). Income tax form 1040ez If you qualify under an exception to the treaty's saving clause, you can avoid income tax withholding by giving the payor a Form W-9 with the statement required by the Form W-9 instructions. Income tax form 1040ez Saving clause. Income tax form 1040ez   Most tax treaties have a saving clause. Income tax form 1040ez A saving clause preserves or “saves” the right of each country to tax its own residents as if no tax treaty were in effect. Income tax form 1040ez Thus, once you become a resident alien of the United States, you generally lose any tax treaty benefits that relate to your income. Income tax form 1040ez However, many tax treaties have exceptions to the saving clause, which may allow you to continue to claim certain treaty benefits when you become a resident alien. Income tax form 1040ez Read the treaty to find out if it has a saving clause and an exception to it. Income tax form 1040ez Time limit for claiming treaty exemptions. Income tax form 1040ez   Many treaties limit the number of years you can claim a treaty exemption. Income tax form 1040ez For students, apprentices, and trainees, the limit is usually 4–5 years; for teachers, professors, and researchers, the limit is usually 2–3 years. Income tax form 1040ez Once you reach this limit, you can no longer claim the treaty exemption. Income tax form 1040ez See the treaty or Publication 901 for the time limits that apply. Income tax form 1040ez How to report income on your tax return. Income tax form 1040ez   In most cases, you also will not need to report the income on your Form 1040 because the income will be exempt from U. Income tax form 1040ez S. Income tax form 1040ez tax under the treaty. Income tax form 1040ez However, if the income has been reported as taxable income on a Form W-2, Form 1042-S, Form 1099, or other information return, you should report it on the appropriate line of Form 1040 (for example, line 7 in the case of wages, salaries, scholarships, or fellowships). Income tax form 1040ez Enter the amount for which treaty benefits are claimed in parentheses on Form 1040, line 21. Income tax form 1040ez Next to the amount write “Exempt income,” the name of the treaty country, and the treaty article that provides the exemption. Income tax form 1040ez On Form 1040, subtract this amount from your income to arrive at total income on Form 1040, line 22. Income tax form 1040ez Example. Income tax form 1040ez Mr. Income tax form 1040ez Yu, a citizen of the People's Republic of China, entered the United States as a nonresident alien student on January 1, 2009. Income tax form 1040ez He remained a nonresident alien through 2013 and was able to exclude his scholarship from U. Income tax form 1040ez S. Income tax form 1040ez tax in those years under Article 20 of the U. Income tax form 1040ez S. Income tax form 1040ez -People's Republic of China income tax treaty. Income tax form 1040ez On January 1, 2014, he became a resident alien under the substantial presence test because his stay in the United States exceeded 5 years. Income tax form 1040ez Even though Mr. Income tax form 1040ez Yu is now a resident alien, the provisions of Article 20 still apply because of the exception to the saving clause in paragraph 2 of the Protocol to the U. Income tax form 1040ez S. Income tax form 1040ez -People's Republic of China treaty dated April 30, 1984. Income tax form 1040ez Mr. Income tax form 1040ez Yu should submit Form W-9 and the required statement to the payor. Income tax form 1040ez Reporting Treaty Benefits Claimed If you claim treaty benefits that override or modify any provision of the Internal Revenue Code, and by claiming these benefits your tax is, or might be, reduced, you must attach a fully completed Form 8833 to your tax return. Income tax form 1040ez See below, for the situations where you are not required to file Form 8833. Income tax form 1040ez You must file a U. Income tax form 1040ez S. Income tax form 1040ez tax return and Form 8833 if you claim the following treaty benefits. Income tax form 1040ez You claim a reduction or modification in the taxation of gain or loss from the disposition of a U. Income tax form 1040ez S. Income tax form 1040ez real property interest based on a treaty. Income tax form 1040ez You claim a credit for a specific foreign tax for which foreign tax credit would not be allowed by the Internal Revenue Code. Income tax form 1040ez You receive payments or income items totaling more than $100,000 and you determine your country of residence under a treaty and not under the rules for residency discussed in chapter 1. Income tax form 1040ez These are the more common situations for which Form 8833 is required. Income tax form 1040ez Exceptions. Income tax form 1040ez   You do not have to file Form 8833 for any of the following situations. Income tax form 1040ez You claim a reduced rate of withholding tax under a treaty on interest, dividends, rent, royalties, or other fixed or determinable annual or periodic income ordinarily subject to the 30% rate. Income tax form 1040ez You claim a treaty reduces or modifies the taxation of income from dependent personal services, pensions, annuities, social security and other public pensions, or income of artists, athletes, students, trainees, or teachers. Income tax form 1040ez This includes taxable scholarship and fellowship grants. Income tax form 1040ez You claim a reduction or modification of taxation of income under an International Social Security Agreement or a Diplomatic or Consular Agreement. Income tax form 1040ez You are a partner in a partnership or a beneficiary of an estate or trust and the partnership, estate, or trust reports the required information on its return. Income tax form 1040ez The payments or items of income that are otherwise required to be disclosed total no more than $10,000. Income tax form 1040ez You are claiming treaty benefits for amounts that are: Reported to you on Form 1042-S and Received by you: As a related party from a reporting corporation within the meaning of Internal Revenue Code section 6038A (relating to information returns on Form 5472 filed by U. Income tax form 1040ez S. Income tax form 1040ez corporations that are 25-percent owned by a foreign person), or As a beneficial owner that is a direct account holder of a U. Income tax form 1040ez S. Income tax form 1040ez financial institution or qualified intermediary, or a direct partner, beneficiary, or owner of a withholding foreign partnership or trust, from that U. Income tax form 1040ez S. Income tax form 1040ez financial institution, qualified intermediary, or withholding foreign partnership or trust. Income tax form 1040ez The exception described in (6) above does not apply to any amounts for which a treaty-based return disclosure is specifically required by the Form 8833 instructions. Income tax form 1040ez Penalty for failure to provide required information on Form 8833. Income tax form 1040ez   If you are required to report the treaty benefits but do not, you may be subject to a penalty of $1,000 for each failure. Income tax form 1040ez Additional information. Income tax form 1040ez   For additional information, see section 301. Income tax form 1040ez 6114-1(c) of the Income Tax Regulations. Income tax form 1040ez Table 9-1. Income tax form 1040ez Table of Tax Treaties (Updated through December 31, 2013) Country Official Text  Symbol1 General  Effective Date Citation Applicable Treasury Explanations  or Treasury Decision (T. Income tax form 1040ez D. Income tax form 1040ez ) Australia TIAS 10773 Dec. Income tax form 1040ez 1, 1983 1986-2 C. Income tax form 1040ez B. Income tax form 1040ez 220 1986-2 C. Income tax form 1040ez B. Income tax form 1040ez 246 Protocol TIAS Jan. Income tax form 1040ez 1, 2004     Austria TIAS Jan. Income tax form 1040ez 1, 1999     Bangladesh TIAS Jan. Income tax form 1040ez 1, 2007     Barbados TIAS 11090 Jan. Income tax form 1040ez 1, 1984 1991-2 C. Income tax form 1040ez B. Income tax form 1040ez 436 1991-2 C. Income tax form 1040ez B. Income tax form 1040ez 466 Protocol TIAS Jan. Income tax form 1040ez 1, 1994     Protocol TIAS Jan. Income tax form 1040ez 1, 2005     Belgium TIAS Jan. Income tax form 1040ez 1, 2008     Bulgaria TIAS Jan. Income tax form 1040ez 1, 2009     Canada2 TIAS 11087 Jan. Income tax form 1040ez 1, 1985 1986-2 C. Income tax form 1040ez B. Income tax form 1040ez 258 1987-2 C. Income tax form 1040ez B. Income tax form 1040ez 298 Protocol TIAS Jan. Income tax form 1040ez 1, 1996     Protocol TIAS Dec. Income tax form 1040ez 16, 1997     Protocol TIAS Jan. Income tax form 1040ez 1, 2009     China, People's Republic of TIAS 12065 Jan. Income tax form 1040ez 1, 1987 1988-1 C. Income tax form 1040ez B. Income tax form 1040ez 414 1988-1 C. Income tax form 1040ez B. Income tax form 1040ez 447 Commonwealth of Independent States3 TIAS 8225 Jan. Income tax form 1040ez 1, 1976 1976-2 C. Income tax form 1040ez B. Income tax form 1040ez 463 1976-2 C. Income tax form 1040ez B. Income tax form 1040ez 475 Cyprus TIAS 10965 Jan. Income tax form 1040ez 1, 1986 1989-2 C. Income tax form 1040ez B. Income tax form 1040ez 280 1989-2 C. Income tax form 1040ez B. Income tax form 1040ez 314 Czech Republic TIAS Jan. Income tax form 1040ez 1, 1993     Denmark TIAS Jan. Income tax form 1040ez 1, 2001     Protocol TIAS Jan. Income tax form 1040ez 1, 2008     Egypt TIAS 10149 Jan. Income tax form 1040ez 1, 1982 1982-1 C. Income tax form 1040ez B. Income tax form 1040ez 219 1982-1 C. Income tax form 1040ez B. Income tax form 1040ez 243 Estonia TIAS Jan. Income tax form 1040ez 1, 2000     Finland TIAS 12101 Jan. Income tax form 1040ez 1, 1991     Protocol TIAS Jan. Income tax form 1040ez 1, 2008     France TIAS Jan. Income tax form 1040ez 1, 1996     Protocol TIAS Jan. Income tax form 1040ez 1, 2007     Protocol TIAS Jan. Income tax form 1040ez 1, 2010     Germany TIAS Jan. Income tax form 1040ez 1, 1990     Protocol TIAS Jan. Income tax form 1040ez 1, 2008     Greece TIAS 2902 Jan. Income tax form 1040ez 1, 1953 1958-2 C. Income tax form 1040ez B. Income tax form 1040ez 1054 T. Income tax form 1040ez D. Income tax form 1040ez 6109, 1954-2 C. Income tax form 1040ez B. Income tax form 1040ez 638 Hungary TIAS 9560 Jan. Income tax form 1040ez 1, 1980 1980-1 C. Income tax form 1040ez B. Income tax form 1040ez 333 1980-1 C. Income tax form 1040ez B. Income tax form 1040ez 354 Iceland TIAS Jan. Income tax form 1040ez 1, 2009     India TIAS Jan. Income tax form 1040ez 1, 1991     Indonesia TIAS 11593 Jan. Income tax form 1040ez 1, 1990     Ireland TIAS Jan. Income tax form 1040ez 1, 1998     Israel TIAS Jan. Income tax form 1040ez 1, 1995     Italy TIAS Jan. Income tax form 1040ez 1, 2010     Jamaica TIAS 10207 Jan. Income tax form 1040ez 1, 1982 1982-1 C. Income tax form 1040ez B. Income tax form 1040ez 257 1982-1 C. Income tax form 1040ez B. Income tax form 1040ez 291 Japan TIAS Jan. Income tax form 1040ez 1, 2005     Kazakhstan TIAS Jan. Income tax form 1040ez 1, 1996     Korea, South TIAS 9506 Jan. Income tax form 1040ez 1, 1980 1979-2 C. Income tax form 1040ez B. Income tax form 1040ez 435 1979-2 C. Income tax form 1040ez B. Income tax form 1040ez 458 Latvia TIAS Jan. Income tax form 1040ez 1, 2000     Lithuania TIAS Jan. Income tax form 1040ez 1, 2000     Luxembourg TIAS Jan. Income tax form 1040ez 1, 2001     Malta TIAS Jan. Income tax form 1040ez 1, 2011     Mexico TIAS Jan. Income tax form 1040ez 1, 1994 1994-2 C. Income tax form 1040ez B. Income tax form 1040ez 424 1994-2 C. Income tax form 1040ez B. Income tax form 1040ez 489 Protocol TIAS Oct. Income tax form 1040ez 26, 1995     Protocol TIAS Jan. Income tax form 1040ez 1, 2004     Morocco TIAS 10195 Jan. Income tax form 1040ez 1, 1981 1982-2 C. Income tax form 1040ez B. Income tax form 1040ez 405 1982-2 C. Income tax form 1040ez B. Income tax form 1040ez 427 Netherlands TIAS Jan. Income tax form 1040ez 1, 1994     Protocol TIAS Jan. Income tax form 1040ez 1, 2005     New Zealand TIAS 10772 Nov. Income tax form 1040ez 2, 1983 1990-2 C. Income tax form 1040ez B. Income tax form 1040ez 274 1990-2 C. Income tax form 1040ez B. Income tax form 1040ez 303 Protocol TIAS Jan. Income tax form 1040ez 1, 2011     Norway TIAS 7474 Jan. Income tax form 1040ez 1, 1971 1973-1 C. Income tax form 1040ez B. Income tax form 1040ez 669 1973-1 C. Income tax form 1040ez B. Income tax form 1040ez 693 Protocol TIAS 10205 Jan. Income tax form 1040ez 1, 1982 1982-2 C. Income tax form 1040ez B. Income tax form 1040ez 440 1982-2 C. Income tax form 1040ez B. Income tax form 1040ez 454 Pakistan TIAS 4232 Jan. Income tax form 1040ez 1, 1959 1960-2 C. Income tax form 1040ez B. Income tax form 1040ez 646 T. Income tax form 1040ez D. Income tax form 1040ez 6431, 1960-1 C. Income tax form 1040ez B. Income tax form 1040ez 755 Philippines TIAS 10417 Jan. Income tax form 1040ez 1, 1983 1984-2 C. Income tax form 1040ez B. Income tax form 1040ez 384 1984-2 C. Income tax form 1040ez B. Income tax form 1040ez 412 Poland TIAS 8486 Jan. Income tax form 1040ez 1, 1974 1977-1 C. Income tax form 1040ez B. Income tax form 1040ez 416 1977-1 C. Income tax form 1040ez B. Income tax form 1040ez 427 Portugal TIAS Jan. Income tax form 1040ez 1, 1996     Romania TIAS 8228 Jan. Income tax form 1040ez 1, 1974 1976-2 C. Income tax form 1040ez B. Income tax form 1040ez 492 1976-2 C. Income tax form 1040ez B. Income tax form 1040ez 504 Russia TIAS Jan. Income tax form 1040ez 1, 1994     Slovak Republic TIAS Jan. Income tax form 1040ez 1, 1993     Slovenia TIAS Jan. Income tax form 1040ez 1, 2002     South Africa TIAS Jan. Income tax form 1040ez 1, 1998     Spain TIAS Jan. Income tax form 1040ez 1, 1991     Sri Lanka TIAS Jan. Income tax form 1040ez 1, 2004     Sweden TIAS Jan. Income tax form 1040ez 1, 1996     Protocol TIAS Jan. Income tax form 1040ez 1, 2007     Switzerland TIAS Jan. Income tax form 1040ez 1, 1998     Thailand TIAS Jan. Income tax form 1040ez 1, 1998     Trinidad and Tobago TIAS 7047 Jan. Income tax form 1040ez 1, 1970 1971-2 C. Income tax form 1040ez B. Income tax form 1040ez 479   Tunisia TIAS Jan. Income tax form 1040ez 1, 1990     Turkey TIAS Jan. Income tax form 1040ez 1, 1998     Ukraine TIAS Jan. Income tax form 1040ez 1, 2001     United Kingdom TIAS Jan. Income tax form 1040ez 1, 2004     Venezuela TIAS Jan. Income tax form 1040ez 1, 2000     1(TIAS) Treaties and Other International Act Series 2Information on the treaty can be found in Publication 597, Information on the United States-Canada Income Tax Treaty. Income tax form 1040ez 3The U. Income tax form 1040ez S. Income tax form 1040ez -U. Income tax form 1040ez S. Income tax form 1040ez S. Income tax form 1040ez R. Income tax form 1040ez income tax treaty applies to the countries of Armenia, Azerbaijan, Belarus, Georgia, Kyrgyzstan, Moldova, Tajikistan, Turkmenistan, and Uzbekistan. Income tax form 1040ez Prev  Up  Next   Home   More Online Publications
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New Tax Guide Helps People With Their 2013 Taxes

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IR-2013-102, Dec. 23, 2013

WASHINGTON — Taxpayers can get the most out of various tax benefits and get a jump on preparing their 2013 federal income tax returns by consulting a newly revised comprehensive tax guide now available on IRS.gov.

Publication 17, Your Federal Income Tax, features details on taking advantage of a wide range of tax-saving opportunities, such as the American Opportunity Tax Credit for parents and college students, and the Child Tax Credit and Earned Income Tax Credit for low- and moderate-income workers. It also features a rundown on tax changes for 2013 including information on revised tax rates and new limits on various tax benefits for some taxpayers.  This useful 292-page guide also provides thousands of interactive links to help taxpayers quickly get answers to their questions.

Publication 17 has been published annually by the IRS since the 1940s and has been available on the IRS web site since 1996. As in prior years, this publication is packed with basic tax-filing information and tips on what income to report and how to report it, figuring capital gains and losses, claiming dependents, choosing the standard deduction versus itemizing deductions, and using IRAs to save for retirement.

Besides Publication 17, IRS.gov offers many other helpful resources for those doing year-end tax planning. Many 2013 forms are already posted, and updated versions of other forms, instructions and publications are being posted almost every day. Forms already available include Form 1040 and short Forms 1040A and1040EZ.

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Page Last Reviewed or Updated: 23-Dec-2013

The Income Tax Form 1040ez

Income tax form 1040ez Index Symbols 10% owners, Ten-percent owners. Income tax form 1040ez 501(c) organizations, Foreign Governments and Certain Other Foreign Organizations 80/20 company, Dividends paid by a domestic corporation (an existing 80/20 company). Income tax form 1040ez A Acceptance agent, Unexpected payment. Income tax form 1040ez Accounts, offshore, Offshore accounts. Income tax form 1040ez Alien Illegal, Illegal aliens. Income tax form 1040ez Nonresident, Nonresident alien. Income tax form 1040ez Resident, Resident alien. Income tax form 1040ez Alimony, Pensions, Annuities, and Alimony (Income Code 14), Alimony payments. Income tax form 1040ez Allocation information, Failure to provide allocation information. Income tax form 1040ez American Samoa, U. Income tax form 1040ez S. Income tax form 1040ez Virgin Islands and American Samoa corporations. Income tax form 1040ez Amount to withhold, Determination of amount to withhold. Income tax form 1040ez Annuities, Pensions, Annuities, and Alimony (Income Code 14), Pensions and annuities. Income tax form 1040ez Artists and athletes Earnings of, Artists and Athletes (Income Codes 42 and 43) Special events and promotions, Artists and Athletes (Income Codes 42 and 43) Assistance (see Tax help) Awards, Other Grants, Prizes, and Awards B Backup withholding, Withholding and Reporting Obligations, Primary NRA and Form 1099 responsibility assumed. Income tax form 1040ez Banks, interest received by, Banks. Income tax form 1040ez Beneficial owner, Beneficial Owners Bonds sold between interest dates, Sales of bonds between interest dates. Income tax form 1040ez Branch profits tax, Corporation subject to branch profits tax. Income tax form 1040ez C Canada, Exception 3. Income tax form 1040ez , Deposit interest paid to nonresident alien individuals in 2012. Income tax form 1040ez , Deposit interest paid to certain nonresident alien individuals in 2013. Income tax form 1040ez Capital gains, Capital gains (Income Code 9). Income tax form 1040ez Central withholding agreements, Income Code 43. Income tax form 1040ez Consent dividends, Consent dividends. Income tax form 1040ez , Consent dividends. Income tax form 1040ez Contingent interest, Contingent interest. Income tax form 1040ez Controlled foreign corporations, interest paid to, Controlled foreign corporations. Income tax form 1040ez Controlling foreign corporations, Interest paid to controlling foreign corporations (Income Code 3). Income tax form 1040ez Covenant not to compete, Covenant not to compete. Income tax form 1040ez Crew members, Crew members. Income tax form 1040ez D Dependent personal services, Pay for dependent personal services (Income Code 17). Income tax form 1040ez Allowance for personal exemptions, Withholding exemptions. Income tax form 1040ez Defined, Pay for dependent personal services (Income Code 17). Income tax form 1040ez Exempt from withholding, Graduated rates. Income tax form 1040ez Depositing taxes How to, Depositing Withheld Taxes When to, When Deposits Are Required Deposits, Interest on deposits (Income Code 29). Income tax form 1040ez Disregarded entities, Disregarded entities. Income tax form 1040ez Dividends Direct dividend rate, Dividends qualifying for direct dividend rate (Income Code 7). Income tax form 1040ez Domestic corporation, Dividends paid by a domestic corporation (an existing 80/20 company). Income tax form 1040ez Foreign corporations, Dividends paid by foreign corporations (Income Code 8). Income tax form 1040ez In general, Dividends Documentary evidence, Documentary evidence. Income tax form 1040ez , Documentary Evidence, Documentary evidence. Income tax form 1040ez Documentation From foreign beneficial owners and U. Income tax form 1040ez S. Income tax form 1040ez payees, Documentation From foreign intermediaries and foreign flow-through entities, Foreign Intermediaries and Foreign Flow-Through Entities Presumptions in the absence of, Presumption Rules Qualified intermediaries, Documentation. Income tax form 1040ez E Effectively connected income, Effectively Connected Income Defined, Effectively Connected Income Foreign partners, Partnership Withholding on Effectively Connected Income EFTPS, Electronic deposit requirement. Income tax form 1040ez Electronic deposit rules, Electronic deposit requirement. Income tax form 1040ez Employees, Employees. Income tax form 1040ez , Employee. Income tax form 1040ez Employer, Employer. Income tax form 1040ez F Federal unemployment tax, Federal unemployment tax (FUTA). Income tax form 1040ez Fellowship grants, Scholarships and Fellowship Grants (Income Code 15) Fellowship income, Scholarships, fellowships, and grants. Income tax form 1040ez Financial institutions, Branches of financial institutions. Income tax form 1040ez FIRPTA withholding, U. Income tax form 1040ez S. Income tax form 1040ez real property interest. Income tax form 1040ez , U. Income tax form 1040ez S. Income tax form 1040ez Real Property Interest Fiscally transparent entity, Fiscally transparent entity. Income tax form 1040ez Fixed or determinable annual or periodic income, Fixed or Determinable Annual or Periodical Income (FDAP) Flow-through entities, Flow-Through Entities, Nonqualified Intermediaries Foreign, Foreign partner. Income tax form 1040ez 501(c) organizations, Foreign Governments and Certain Other Foreign Organizations Bank, U. Income tax form 1040ez S. Income tax form 1040ez branches of foreign banks and foreign insurance companies. Income tax form 1040ez , Income paid to U. Income tax form 1040ez S. Income tax form 1040ez branch of foreign bank or insurance company. Income tax form 1040ez Charitable organizations, Other foreign organizations, associations, and charitable institutions. Income tax form 1040ez Corporations, Foreign corporations. Income tax form 1040ez Governments, Foreign Governments and Certain Other Foreign Organizations Insurance company, U. Income tax form 1040ez S. Income tax form 1040ez branches of foreign banks and foreign insurance companies. Income tax form 1040ez , Income paid to U. Income tax form 1040ez S. Income tax form 1040ez branch of foreign bank or insurance company. Income tax form 1040ez Intermediary, Foreign Intermediaries Organizations and associations, Other foreign organizations, associations, and charitable institutions. Income tax form 1040ez Partner, Who Must Withhold Partnerships, nonwithholding, Foreign partnerships. Income tax form 1040ez Person, Foreign Persons Private foundation, Foreign private foundations. Income tax form 1040ez , Foreign Governments and Certain Other Foreign Organizations Status, Establishment of foreign status. Income tax form 1040ez Trusts, Foreign simple and grantor trust. Income tax form 1040ez Form 1042, Withholding and Reporting Obligations, Form 1042 filing. Income tax form 1040ez , Responsibilities of WT. Income tax form 1040ez , Form 1042. Income tax form 1040ez 1042-S, Withholding and Reporting Obligations, Form 1042-S reporting. Income tax form 1040ez , Form 1042-S reporting. Income tax form 1040ez , Form 1042 filing. Income tax form 1040ez , Form 1042-S. Income tax form 1040ez 1099, Withholding and Reporting Obligations, Primary NRA and Form 1099 responsibility assumed. Income tax form 1040ez 1099-S, Form 1099-S, Proceeds From Real Estate Transactions. Income tax form 1040ez 4419, Electronic reporting. Income tax form 1040ez 7004, Extension to file Form 1042. Income tax form 1040ez 8233, Form 8233, Exemption From Withholding on Compensation for Independent (and Certain Dependent) Personal Services of a Nonresident Alien Individual. Income tax form 1040ez 8288, Reporting and Paying the Tax, Form 8288, U. Income tax form 1040ez S. Income tax form 1040ez Withholding Tax Return for Dispositions by Foreign Persons of U. Income tax form 1040ez S. Income tax form 1040ez Real Property Interests. Income tax form 1040ez 8288-A, Reporting and Paying the Tax, Form 8288-A, Statement of Withholding on Dispositions by Foreign Persons of U. Income tax form 1040ez S. Income tax form 1040ez Real Property Interests. Income tax form 1040ez 8288-B, Categories (1), (2), and (3). Income tax form 1040ez 8804, Form 8804, Annual Return for Partnership Withholding Tax (Section 1446). Income tax form 1040ez 8805, Form 8805, Foreign Partner's Information Statement of Section 1446 Withholding Tax. Income tax form 1040ez 8813, Form 8813, Partnership Withholding Tax Payment Voucher (Section 1446). Income tax form 1040ez 8833, Claiming treaty benefits. Income tax form 1040ez 940, Federal unemployment tax (FUTA). Income tax form 1040ez 941, Reporting requirements for wages and withheld taxes paid to nonresident aliens. Income tax form 1040ez 972, Consent dividends. Income tax form 1040ez SS-4, U. Income tax form 1040ez S. Income tax form 1040ez Taxpayer Identification Numbers SS-5, U. Income tax form 1040ez S. Income tax form 1040ez Taxpayer Identification Numbers W-2, Reporting requirements for wages and withheld taxes paid to nonresident aliens. Income tax form 1040ez , Form W-2. Income tax form 1040ez W-4, Alternate withholding procedure. Income tax form 1040ez , Form W-4, Employee's Withholding Allowance Certificate. Income tax form 1040ez , Withholding exemptions. Income tax form 1040ez , Special instructions for Form W-4. Income tax form 1040ez W-7, U. Income tax form 1040ez S. Income tax form 1040ez Taxpayer Identification Numbers W-8BEN, Beneficial Owners W-8ECI, Documentary evidence. Income tax form 1040ez W-8EXP, Form W-8ECI, Certificate of Foreign Person's Claim That Income Is Effectively Connected With the Conduct of a Trade or Business in the United States. Income tax form 1040ez W-8IMY, Foreign Intermediaries and Foreign Flow-Through Entities W-9, U. Income tax form 1040ez S. Income tax form 1040ez Taxpayer Identification Numbers Free tax services, How To Get Tax Help FUTA, Federal unemployment tax (FUTA). Income tax form 1040ez G Gambling winnings, Gambling winnings (Income Code 28). Income tax form 1040ez Graduated rates, Graduated rates. Income tax form 1040ez Graduated withholding, Wages Paid to Employees— Graduated Withholding Grant income, Scholarships, fellowships, and grants. Income tax form 1040ez Grants, Scholarships and Fellowship Grants (Income Code 15), Other Grants, Prizes, and Awards Green card test, Resident alien. Income tax form 1040ez Guam, Guam or Northern Mariana Islands corporations. Income tax form 1040ez H Help (see Tax help) I Identification number, taxpayer, U. Income tax form 1040ez S. Income tax form 1040ez Taxpayer Identification Numbers, Identification numbers. Income tax form 1040ez Illegal aliens, Illegal aliens. Income tax form 1040ez Important reminders, Reminders Income Fixed or determinable annual or periodical, Fixed or Determinable Annual or Periodical Income (FDAP) Interest, Interest Notional principal contract, Notional principal contract income. Income tax form 1040ez Other than effectively connected, Income Not Effectively Connected Personal service, Personal service income. Income tax form 1040ez Source of, Source of Income Transportation, Transportation income. Income tax form 1040ez Income code 01, Interest paid by U. Income tax form 1040ez S. Income tax form 1040ez obligors—general (Income Code 1). Income tax form 1040ez 02, Interest on real property mortgages (Income Code 2). Income tax form 1040ez 03, Interest paid to controlling foreign corporations (Income Code 3). Income tax form 1040ez 04, Interest paid by foreign corporations (Income Code 4). Income tax form 1040ez 06, Dividends paid by U. Income tax form 1040ez S. Income tax form 1040ez corporations — general (Income Code 6). Income tax form 1040ez 07, Dividends qualifying for direct dividend rate (Income Code 7). Income tax form 1040ez 08, Dividends paid by foreign corporations (Income Code 8). Income tax form 1040ez 09, Capital gains (Income Code 9). Income tax form 1040ez 10, Industrial royalties (Income Code 10). Income tax form 1040ez 11, Motion picture or television copyright royalties (Income Code 11). Income tax form 1040ez 12, Other royalties (for example, copyright, recording, publishing) (Income Code 12). Income tax form 1040ez 13, Real Property Income and Natural Resources Royalties (Income Code 13) 14, Pensions, Annuities, and Alimony (Income Code 14) 15, Scholarships and Fellowship Grants (Income Code 15) 16, Pay for independent personal services (Income Code 16). Income tax form 1040ez 17, Pay for dependent personal services (Income Code 17). Income tax form 1040ez 18, Pay for teaching (Income Code 18). Income tax form 1040ez 19, Pay during studying and training (Income Code 19). Income tax form 1040ez 20, Artists and Athletes (Income Codes 42 and 43) 24, Reporting and Paying the Tax 25, Reporting and Paying the Tax 26, Reporting and Paying the Tax 27, Publicly Traded Partnerships 28, Gambling winnings (Income Code 28). Income tax form 1040ez 29, Interest on deposits (Income Code 29). Income tax form 1040ez 30, Original issue discount (Income Code 30). Income tax form 1040ez 50, Other income (Income Code 50). Income tax form 1040ez Independent personal services Defined, Pay for independent personal services (Income Code 16). Income tax form 1040ez Exempt from withholding, Pay for independent personal services (Income Code 16). Income tax form 1040ez , 30% rate. Income tax form 1040ez India, Students and business apprentices from India. Income tax form 1040ez Indirect account holders, Indirect Account Holders Installment payment, Installment payments. Income tax form 1040ez , Installment payments. Income tax form 1040ez Insurance proceeds, Insurance proceeds. Income tax form 1040ez Interest Contingent, Contingent interest. Income tax form 1040ez Controlling foreign corporations, Interest paid to controlling foreign corporations (Income Code 3). Income tax form 1040ez Deposits, Interest on deposits (Income Code 29). Income tax form 1040ez Foreign business arrangements, Interest from foreign business arrangements. Income tax form 1040ez Foreign corporations, Interest paid by foreign corporations (Income Code 4). Income tax form 1040ez Income, Interest Portfolio, Portfolio interest. Income tax form 1040ez , Interest that does not qualify as portfolio interest. Income tax form 1040ez Real property mortgages, Interest on real property mortgages (Income Code 2). Income tax form 1040ez Intermediary Foreign, Foreign Intermediaries Nonqualified, Nonqualified intermediary. Income tax form 1040ez Qualified, Qualified intermediary. Income tax form 1040ez , Qualified Intermediaries International organizations, Foreign Governments and Certain Other Foreign Organizations ITIN, U. Income tax form 1040ez S. Income tax form 1040ez Taxpayer Identification Numbers K Knowledge, standards of, Standards of Knowledge L Liability of withholding agent, Liability for tax. Income tax form 1040ez M Magnetic media reporting, Electronic reporting. Income tax form 1040ez Marketable securities, Marketable securities. Income tax form 1040ez Mexico, Exception 3. Income tax form 1040ez Missing children, Reminders More information (see Tax help) Mortgages, Interest on real property mortgages (Income Code 2). Income tax form 1040ez N Non-registered obligations, Obligations not in registered form. Income tax form 1040ez Nonqualified intermediary, Nonqualified intermediary. Income tax form 1040ez , Nonqualified Intermediaries Nonresident alien Defined, Nonresident alien. Income tax form 1040ez Married to U. Income tax form 1040ez S. Income tax form 1040ez citizen or resident, Married to U. Income tax form 1040ez S. Income tax form 1040ez citizen or resident alien. Income tax form 1040ez Nonwage pay, Pay that is not wages. Income tax form 1040ez Northern Mariana Islands, Guam or Northern Mariana Islands corporations. Income tax form 1040ez Notional principal contract income, Notional principal contract income. Income tax form 1040ez NRA withholding In general, Withholding of Tax Income subject to, Income Subject to NRA Withholding Persons subject to, Persons Subject to NRA Withholding O Obligations Registered, Obligations in registered form. Income tax form 1040ez Obligations: Not in registered form, Obligations not in registered form. Income tax form 1040ez Offshore accounts, Offshore accounts. Income tax form 1040ez Original issue discount, Original issue discount (Income Code 30). Income tax form 1040ez Overwithholding, adjustment for, Adjustment for Overwithholding P Partner, Foreign partner. Income tax form 1040ez Partner, foreign, Who Must Withhold Partnerships Effectively connected income of foreign partners, Partnership Withholding on Effectively Connected Income Foreign, Foreign partnerships. Income tax form 1040ez Publicly traded, Publicly Traded Partnerships Smaller, Smaller partnerships and trusts. Income tax form 1040ez , Smaller partnerships and trusts. Income tax form 1040ez , Smaller partnerships and trusts. Income tax form 1040ez Withholding foreign, Withholding foreign partnership and foreign trust. Income tax form 1040ez , Withholding Foreign Partnerships Pay for personal services Artists and athletes, Artists and Athletes (Income Codes 42 and 43) Dependent personal services, Pay for dependent personal services (Income Code 17). Income tax form 1040ez Employees, Wages Paid to Employees— Graduated Withholding Exempt from withholding, Pay for Personal Services Performed Independent personal services, Pay for independent personal services (Income Code 16). Income tax form 1040ez Salaries and wages, Wages Paid to Employees— Graduated Withholding Scholarship or fellowship recipient, Pay for services rendered. Income tax form 1040ez Studying, Pay during studying and training (Income Code 19). Income tax form 1040ez Teaching, Pay for teaching (Income Code 18). Income tax form 1040ez Training, Pay during studying and training (Income Code 19). Income tax form 1040ez Payee, Identifying the Payee Penalties Deposit, Penalty for failure to make deposits on time. Income tax form 1040ez Form 1042, Penalties Form 8804, Penalties. Income tax form 1040ez Form 8805, Penalties. Income tax form 1040ez Magnetic media, Failure to file electronically. Income tax form 1040ez Trust fund recovery, Trust fund recovery penalty. Income tax form 1040ez Pensions, Pension payments. Income tax form 1040ez , Pensions, Annuities, and Alimony (Income Code 14), Pensions and annuities. Income tax form 1040ez Per diem, Per diem paid by the U. Income tax form 1040ez S. Income tax form 1040ez Government. Income tax form 1040ez Personal service income, Personal service income. Income tax form 1040ez Pooled withholding information, Pooled withholding information. Income tax form 1040ez Portfolio interest, Portfolio interest. Income tax form 1040ez , Interest that does not qualify as portfolio interest. Income tax form 1040ez Presumption Corporation, Presumption Rules Individual, Presumption Rules Partnership, Presumption Rules Rules, Presumption Rules Trust, Presumption Rules Private foundation, foreign, Foreign private foundations. Income tax form 1040ez Prizes, Other Grants, Prizes, and Awards Publications (see Tax help) Puerto Rico, Resident of a U. Income tax form 1040ez S. Income tax form 1040ez possession. Income tax form 1040ez , Exception 4. Income tax form 1040ez Q QI withholding agreement, QI withholding agreement. Income tax form 1040ez Qualified intermediary, Qualified intermediary. Income tax form 1040ez , Qualified Intermediaries Qualified investment entity (QIE) Distributions paid by, Qualified investment entities. Income tax form 1040ez Dividends paid by, Dividends paid by U. Income tax form 1040ez S. Income tax form 1040ez corporations — general (Income Code 6). Income tax form 1040ez R Racing purses, Racing purses. Income tax form 1040ez Real property interest Disposition of, U. Income tax form 1040ez S. Income tax form 1040ez Real Property Interest Withholding certificates, Withholding Certificates Reason to know, Reason To Know Refund procedures Qualified intermediaries, Collective refund procedures. Income tax form 1040ez Registered obligations, Obligations in registered form. Income tax form 1040ez Researchers, Tax treaties. Income tax form 1040ez Resident alien defined, Resident alien. Income tax form 1040ez Returns required, Returns Required Royalties, Royalties, Real Property Income and Natural Resources Royalties (Income Code 13) Ryukyu Islands, Income from U. Income tax form 1040ez S. Income tax form 1040ez Savings Bonds of residents of the Ryukyu Islands or the Trust Territory of the Pacific Islands. Income tax form 1040ez S Salaries, Wages Paid to Employees— Graduated Withholding Saving clause, Nonresident alien who becomes a resident alien. Income tax form 1040ez Scholarship, Scholarships, fellowships, and grants. Income tax form 1040ez , Scholarships and Fellowship Grants (Income Code 15) Securities, Marketable securities. Income tax form 1040ez , Income from securities. Income tax form 1040ez Services performed outside the U. Income tax form 1040ez S. Income tax form 1040ez , Services performed outside the United States. Income tax form 1040ez Short-term obligation, Short-term obligations. Income tax form 1040ez Social security, Social security and Medicare tax. Income tax form 1040ez Source of income, Source of Income Standards of knowledge, Standards of Knowledge Substantial presence test, Resident alien. Income tax form 1040ez T Tax Reporting and paying, Reporting and Paying the Tax Tax help, How To Get Tax Help Tax treaties Claiming benefits, Claiming treaty benefits. Income tax form 1040ez Dependent personal services, Tax treaties. Income tax form 1040ez Entertainers and athletes, Tax treaties. Income tax form 1040ez Gains, Tax treaties. Income tax form 1040ez Gambling winnings, Tax treaties. Income tax form 1040ez Independent personal services, Tax treaties. Income tax form 1040ez Student, Tax treaties. Income tax form 1040ez Students and trainees, Tax treaties. Income tax form 1040ez Tables, Tax Treaty Tables Teaching, Tax treaties. Income tax form 1040ez Tax-exempt entities, Foreign Governments and Certain Other Foreign Organizations Taxpayer Advocate, Taxpayer Advocate Service. Income tax form 1040ez Taxpayer identification number (TIN), U. Income tax form 1040ez S. Income tax form 1040ez Taxpayer Identification Numbers, Identification numbers. Income tax form 1040ez Exceptions, Exceptions to TIN requirement. Income tax form 1040ez Teachers, Pay for teaching (Income Code 18). Income tax form 1040ez Ten-percent owners, Ten-percent owners. Income tax form 1040ez Territorial limits, Territorial limits. Income tax form 1040ez Totalization agreements, Social security and Medicare tax. Income tax form 1040ez Transportation income, Transportation income. Income tax form 1040ez Travel expenses, Travel expenses. Income tax form 1040ez Trust Territory of the Pacific Islands, Income from U. Income tax form 1040ez S. Income tax form 1040ez Savings Bonds of residents of the Ryukyu Islands or the Trust Territory of the Pacific Islands. Income tax form 1040ez Trusts Foreign, Foreign simple and grantor trust. Income tax form 1040ez Smaller, Smaller partnerships and trusts. Income tax form 1040ez Withholding foreign, Withholding foreign partnership and foreign trust. Income tax form 1040ez , Withholding Foreign Trusts TTY/TDD information, How To Get Tax Help U U. Income tax form 1040ez S. Income tax form 1040ez agent of foreign person, U. Income tax form 1040ez S. Income tax form 1040ez agent of foreign person. Income tax form 1040ez U. Income tax form 1040ez S. Income tax form 1040ez branch Foreign bank, U. Income tax form 1040ez S. Income tax form 1040ez branches of foreign banks and foreign insurance companies. Income tax form 1040ez , Income paid to U. Income tax form 1040ez S. Income tax form 1040ez branch of foreign bank or insurance company. Income tax form 1040ez Foreign insurance company, U. Income tax form 1040ez S. Income tax form 1040ez branches of foreign banks and foreign insurance companies. Income tax form 1040ez , Income paid to U. Income tax form 1040ez S. Income tax form 1040ez branch of foreign bank or insurance company. Income tax form 1040ez Foreign person, U. Income tax form 1040ez S. Income tax form 1040ez branches of foreign persons. Income tax form 1040ez U. Income tax form 1040ez S. Income tax form 1040ez national, 30% rate. Income tax form 1040ez U. Income tax form 1040ez S. Income tax form 1040ez real property interest, U. Income tax form 1040ez S. Income tax form 1040ez real property interest. Income tax form 1040ez U. Income tax form 1040ez S. Income tax form 1040ez savings bonds, Income from U. Income tax form 1040ez S. Income tax form 1040ez Savings Bonds of residents of the Ryukyu Islands or the Trust Territory of the Pacific Islands. Income tax form 1040ez U. Income tax form 1040ez S. Income tax form 1040ez territorial limits, Territorial limits. Income tax form 1040ez U. Income tax form 1040ez S. Income tax form 1040ez Virgin Islands, U. Income tax form 1040ez S. Income tax form 1040ez Virgin Islands and American Samoa corporations. Income tax form 1040ez Unexpected payment, Unexpected payment. Income tax form 1040ez W Wages Paid to employees, Wages Paid to Employees— Graduated Withholding Pay that is not, Pay that is not wages. Income tax form 1040ez When to withhold, When to withhold. Income tax form 1040ez Withhold, amount to, Determination of amount to withhold. Income tax form 1040ez Withhold, when to, When to withhold. Income tax form 1040ez Withholding Agreements, QI withholding agreement. Income tax form 1040ez , WP and WT withholding agreements. Income tax form 1040ez , Withholding agreements. Income tax form 1040ez , Income Code 43. Income tax form 1040ez Alternative procedure, Alternative procedure. Income tax form 1040ez Certificate, Withholding Certificates, Withholding certificate. Income tax form 1040ez Rate pool, Pooled withholding information. Income tax form 1040ez Real property, U. Income tax form 1040ez S. Income tax form 1040ez Real Property Interest Withholding agent Defined, Withholding Agent Liability, Liability for tax. Income tax form 1040ez Returns required, Returns Required Tax deposit requirements, Depositing Withheld Taxes Withholding exemptions and reductions Dependent personal services, Graduated rates. Income tax form 1040ez Exemption, Withholding exemption. Income tax form 1040ez Final payment exemption, Final payment exemption. Income tax form 1040ez Foreign governments, Foreign Governments and Certain Other Foreign Organizations International organizations, Foreign Governments and Certain Other Foreign Organizations Real property interest, Withholding Certificates Researchers, Tax treaties. Income tax form 1040ez Scholarships and fellowship grants, Alternate withholding procedure. Income tax form 1040ez Students, Tax treaties. Income tax form 1040ez Withholding agreements, Withholding agreements. Income tax form 1040ez , Income Code 43. Income tax form 1040ez Prev  Up     Home   More Online Publications