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State Of Illinois Tax Filing Online

State of illinois tax filing online Publication 515 - Main Content Table of Contents Withholding of TaxWithholding Agent Withholding and Reporting Obligations Persons Subject to NRA WithholdingIdentifying the Payee Foreign Persons DocumentationBeneficial Owners Foreign Intermediaries and Foreign Flow-Through Entities Standards of Knowledge Presumption Rules Income Subject to NRA WithholdingSource of Income Fixed or Determinable Annual or Periodical Income (FDAP) Withholding on Specific IncomeEffectively Connected Income Income Not Effectively Connected Pay for Personal Services Performed Artists and Athletes (Income Codes 42 and 43) Other Income Foreign Governments and Certain Other Foreign Organizations U. State of illinois tax filing online S. State of illinois tax filing online Taxpayer Identification NumbersUnexpected payment. State of illinois tax filing online Depositing Withheld TaxesWhen Deposits Are Required Adjustment for Overwithholding Returns RequiredJoint owners. State of illinois tax filing online Electronic reporting. State of illinois tax filing online Partnership Withholding on Effectively Connected IncomeWho Must Withhold Foreign Partner Publicly Traded Partnerships U. State of illinois tax filing online S. State of illinois tax filing online Real Property InterestForeign corporations. State of illinois tax filing online Domestic corporations. State of illinois tax filing online U. State of illinois tax filing online S. State of illinois tax filing online real property holding corporations. State of illinois tax filing online Partnerships. State of illinois tax filing online Trusts and estates. State of illinois tax filing online Domestically controlled QIE. State of illinois tax filing online Late filing of certifications or notices. State of illinois tax filing online Certifications. State of illinois tax filing online Liability of agent or qualified substitute. State of illinois tax filing online Reporting and Paying the Tax Withholding Certificates Tax Treaty TablesTable 1 Table 2 Table 3 How To Get Tax HelpLow Income Taxpayer Clinics (LITCs). State of illinois tax filing online Withholding of Tax In most cases, a foreign person is subject to U. State of illinois tax filing online S. State of illinois tax filing online tax on its U. State of illinois tax filing online S. State of illinois tax filing online source income. State of illinois tax filing online Most types of U. State of illinois tax filing online S. State of illinois tax filing online source income received by a foreign person are subject to U. State of illinois tax filing online S. State of illinois tax filing online tax of 30%. State of illinois tax filing online A reduced rate, including exemption, may apply if there is a tax treaty between the foreign person's country of residence and the United States. State of illinois tax filing online The tax is generally withheld (NRA withholding) from the payment made to the foreign person. State of illinois tax filing online The term “NRA withholding” is used in this publication descriptively to refer to withholding required under sections 1441, 1442, and 1443 of the Internal Revenue Code. State of illinois tax filing online In most cases, NRA withholding describes the withholding regime that requires withholding on a payment of U. State of illinois tax filing online S. State of illinois tax filing online source income. State of illinois tax filing online Payments to foreign persons, including nonresident alien individuals, foreign entities, and governments, may be subject to NRA withholding. State of illinois tax filing online NRA withholding does not include withholding under section 1445 of the Code (see U. State of illinois tax filing online S. State of illinois tax filing online Real Property Interest, later) or under section 1446 of the Code (see Partnership Withholding on Effectively Connected Income , later). State of illinois tax filing online A withholding agent (defined next) is the person responsible for withholding on payments made to a foreign person. State of illinois tax filing online However, a withholding agent that can reliably associate the payment with documentation (discussed later) from a U. State of illinois tax filing online S. State of illinois tax filing online person is not required to withhold. State of illinois tax filing online In addition, a withholding agent may apply a reduced rate of withholding (including an exemption from withholding) if it can reliably associate the payment with documentation from a beneficial owner that is a foreign person entitled to a reduced rate of withholding. State of illinois tax filing online Withholding Agent You are a withholding agent if you are a U. State of illinois tax filing online S. State of illinois tax filing online or foreign person that has control, receipt, custody, disposal, or payment of any item of income of a foreign person that is subject to withholding. State of illinois tax filing online A withholding agent may be an individual, corporation, partnership, trust, association, nominee (under section 1446 of the Code), or any other entity, including any foreign intermediary, foreign partnership, or U. State of illinois tax filing online S. State of illinois tax filing online branch of certain foreign banks and insurance companies. State of illinois tax filing online You may be a withholding agent even if there is no requirement to withhold from a payment or even if another person has withheld the required amount from the payment. State of illinois tax filing online Although several persons may be withholding agents for a single payment, the full tax is required to be withheld only once. State of illinois tax filing online In most cases, the U. State of illinois tax filing online S. State of illinois tax filing online person who pays an amount subject to NRA withholding is the person responsible for withholding. State of illinois tax filing online However, other persons may be required to withhold. State of illinois tax filing online For example, a payment made by a flow-through entity or nonqualified intermediary that knows, or has reason to know, that the full amount of NRA withholding was not done by the person from which it receives a payment is required to do the appropriate withholding since it also falls within the definition of a withholding agent. State of illinois tax filing online In addition, withholding must be done by any qualified intermediary, withholding foreign partnership, or withholding foreign trust in accordance with the terms of its withholding agreement, discussed later. State of illinois tax filing online Liability for tax. State of illinois tax filing online   As a withholding agent, you are personally liable for any tax required to be withheld. State of illinois tax filing online This liability is independent of the tax liability of the foreign person to whom the payment is made. State of illinois tax filing online If you fail to withhold and the foreign payee fails to satisfy its U. State of illinois tax filing online S. State of illinois tax filing online tax liability, then both you and the foreign person are liable for tax, as well as interest and any applicable penalties. State of illinois tax filing online   The applicable tax will be collected only once. State of illinois tax filing online If the foreign person satisfies its U. State of illinois tax filing online S. State of illinois tax filing online tax liability, you are not liable for the tax but remain liable for any interest and penalties for failure to withhold. State of illinois tax filing online Determination of amount to withhold. State of illinois tax filing online   You must withhold on the gross amount subject to NRA withholding. State of illinois tax filing online You cannot reduce the gross amount by any deductions. State of illinois tax filing online However, see Scholarships and Fellowship Grants and Pay for Personal Services Performed , later, for when a deduction for a personal exemption may be allowed. State of illinois tax filing online   If the determination of the source of the income or the amount subject to tax depends on facts that are not known at the time of payment, you must withhold an amount sufficient to ensure that at least 30% of the amount subsequently determined to be subject to withholding is withheld. State of illinois tax filing online In no case, however, should you withhold more than 30% of the total amount paid. State of illinois tax filing online Or, you may make a reasonable estimate of the amount from U. State of illinois tax filing online S. State of illinois tax filing online sources and put a corresponding part of the amount due in escrow until the amount from U. State of illinois tax filing online S. State of illinois tax filing online sources can be determined, at which time withholding becomes due. State of illinois tax filing online When to withhold. State of illinois tax filing online   Withholding is required at the time you make a payment of an amount subject to withholding. State of illinois tax filing online A payment is made to a person if that person realizes income, whether or not there is an actual transfer of cash or other property. State of illinois tax filing online A payment is considered made to a person if it is paid for that person's benefit. State of illinois tax filing online For example, a payment made to a creditor of a person in satisfaction of that person's debt to the creditor is considered made to the person. State of illinois tax filing online A payment also is considered made to a person if it is made to that person's agent. State of illinois tax filing online   A U. State of illinois tax filing online S. State of illinois tax filing online partnership should withhold when any distributions that include amounts subject to withholding are made. State of illinois tax filing online However, if a foreign partner's distributive share of income subject to withholding is not actually distributed, the U. State of illinois tax filing online S. State of illinois tax filing online partnership must withhold on the foreign partner's distributive share of the income on the earlier of the date that a Schedule K-1 (Form 1065) is provided or mailed to the partner or the due date for furnishing that schedule. State of illinois tax filing online If the distributable amount consists of effectively connected income, see Partnership Withholding on Effectively Connected Income , later. State of illinois tax filing online A U. State of illinois tax filing online S. State of illinois tax filing online trust is required to withhold on the amount includible in the gross income of a foreign beneficiary to the extent the trust's distributable net income consists of an amount subject to withholding. State of illinois tax filing online To the extent a U. State of illinois tax filing online S. State of illinois tax filing online trust is required to distribute an amount subject to withholding but does not actually distribute the amount, it must withhold on the foreign beneficiary's allocable share at the time the income is required to be reported on Form 1042-S. State of illinois tax filing online Withholding and Reporting Obligations You are required to report payments subject to NRA withholding on Form 1042-S and to file a tax return on Form 1042. State of illinois tax filing online (See Returns Required , later. State of illinois tax filing online ) An exception from reporting may apply to individuals who are not required to withhold from a payment and who do not make the payment in the course of their trade or business. State of illinois tax filing online Form 1099 reporting and backup withholding. State of illinois tax filing online    You also may be responsible as a payer for reporting on Form 1099 payments made to a U. State of illinois tax filing online S. State of illinois tax filing online person. State of illinois tax filing online You must withhold 28% (backup withholding rate) from a reportable payment made to a U. State of illinois tax filing online S. State of illinois tax filing online person that is subject to Form 1099 reporting if any of the following apply. State of illinois tax filing online The U. State of illinois tax filing online S. State of illinois tax filing online person has not provided its taxpayer identification number (TIN) in the manner required. State of illinois tax filing online The IRS notifies you that the TIN furnished by the payee is incorrect. State of illinois tax filing online There has been a notified payee underreporting. State of illinois tax filing online There has been a payee certification failure. State of illinois tax filing online In most cases, a TIN must be provided by a U. State of illinois tax filing online S. State of illinois tax filing online non-exempt recipient on Form W-9, Request for Taxpayer Identification Number and Certification. State of illinois tax filing online A payer files a tax return on Form 945, Annual Return of Withheld Federal Income Tax, for backup withholding. State of illinois tax filing online You may be required to file Form 1099 and, if appropriate, backup withhold, even if you do not make the payments directly to that U. State of illinois tax filing online S. State of illinois tax filing online person. State of illinois tax filing online For example, you are required to report income paid to a foreign intermediary or flow-through entity that collects for a U. State of illinois tax filing online S. State of illinois tax filing online person subject to Form 1099 reporting. State of illinois tax filing online See Identifying the Payee , later, for more information. State of illinois tax filing online Also see Section S. State of illinois tax filing online Special Rules for Reporting Payments Made Through Foreign Intermediaries and Foreign Flow-Through Entities on Form 1099 in the General Instructions for Certain Information Returns. State of illinois tax filing online Foreign persons who provide Form W-8BEN, Form W-8ECI, or Form W-8EXP (or applicable documentary evidence) are exempt from backup withholding and Form 1099 reporting. State of illinois tax filing online Wages paid to employees. State of illinois tax filing online   If you are the employer of a nonresident alien, you generally must withhold taxes at graduated rates. State of illinois tax filing online See Pay for Personal Services Performed , later. State of illinois tax filing online Effectively connected income by partnerships. State of illinois tax filing online   A withholding agent that is a partnership (whether U. State of illinois tax filing online S. State of illinois tax filing online or foreign) is also responsible for withholding on its income effectively connected with a U. State of illinois tax filing online S. State of illinois tax filing online trade or business that is allocable to foreign partners. State of illinois tax filing online See Partnership Withholding on Effectively Connected Income , later, for more information. State of illinois tax filing online U. State of illinois tax filing online S. State of illinois tax filing online real property interest. State of illinois tax filing online   A withholding agent also may be responsible for withholding if a foreign person transfers a U. State of illinois tax filing online S. State of illinois tax filing online real property interest to the agent, or if it is a corporation, partnership, trust, or estate that distributes a U. State of illinois tax filing online S. State of illinois tax filing online real property interest to a shareholder, partner, or beneficiary that is a foreign person. State of illinois tax filing online See U. State of illinois tax filing online S. State of illinois tax filing online Real Property Interest , later. State of illinois tax filing online Persons Subject to NRA Withholding NRA withholding applies only to payments made to a payee that is a foreign person. State of illinois tax filing online It does not apply to payments made to U. State of illinois tax filing online S. State of illinois tax filing online persons. State of illinois tax filing online Usually, you determine the payee's status as a U. State of illinois tax filing online S. State of illinois tax filing online or foreign person based on the documentation that person provides. State of illinois tax filing online See Documentation , later. State of illinois tax filing online However, if you have received no documentation or you cannot reliably associate all or a part of a payment with documentation, then you must apply certain presumption rules, discussed later. State of illinois tax filing online Identifying the Payee In most cases, the payee is the person to whom you make the payment, regardless of whether that person is the beneficial owner of the income. State of illinois tax filing online However, there are situations in which the payee is a person other than the one to whom you actually make a payment. State of illinois tax filing online U. State of illinois tax filing online S. State of illinois tax filing online agent of foreign person. State of illinois tax filing online   If you make a payment to a U. State of illinois tax filing online S. State of illinois tax filing online person and you have actual knowledge that the U. State of illinois tax filing online S. State of illinois tax filing online person is receiving the payment as an agent of a foreign person, you must treat the payment as made to the foreign person. State of illinois tax filing online However, if the U. State of illinois tax filing online S. State of illinois tax filing online person is a financial institution, you may treat the institution as the payee provided you have no reason to believe that the institution will not comply with its own obligation to withhold. State of illinois tax filing online   If the payment is not subject to NRA withholding (for example, gross proceeds from the sales of securities), you must treat the payment as made to a U. State of illinois tax filing online S. State of illinois tax filing online person and not as a payment to a foreign person. State of illinois tax filing online You may be required to report the payment on Form 1099 and, if applicable, backup withhold. State of illinois tax filing online Disregarded entities. State of illinois tax filing online   A business entity that is not a corporation and that has a single owner may be disregarded as an entity separate from its owner (a disregarded entity) for federal tax purposes. State of illinois tax filing online The payee of a payment made to a disregarded entity is the owner of the entity. State of illinois tax filing online   If the owner of the entity is a foreign person, you must apply NRA withholding unless you can treat the foreign owner as a beneficial owner entitled to a reduced rate of withholding. State of illinois tax filing online   If the owner is a U. State of illinois tax filing online S. State of illinois tax filing online person, you do not apply NRA withholding. State of illinois tax filing online However, you may be required to report the payment on Form 1099 and, if applicable, backup withhold. State of illinois tax filing online You may assume that a foreign entity is not a disregarded entity unless you can reliably associate the payment with documentation provided by the owner or you have actual knowledge or reason to know that the foreign entity is a disregarded entity. State of illinois tax filing online Flow-Through Entities The payees of payments (other than income effectively connected with a U. State of illinois tax filing online S. State of illinois tax filing online trade or business) made to a foreign flow-through entity are the owners or beneficiaries of the flow-through entity. State of illinois tax filing online This rule applies for purposes of NRA withholding and for Form 1099 reporting and backup withholding. State of illinois tax filing online Income that is, or is deemed to be, effectively connected with the conduct of a U. State of illinois tax filing online S. State of illinois tax filing online trade or business of a flow-through entity is treated as paid to the entity. State of illinois tax filing online All of the following are flow-through entities. State of illinois tax filing online A foreign partnership (other than a withholding foreign partnership). State of illinois tax filing online A foreign simple or foreign grantor trust (other than a withholding foreign trust). State of illinois tax filing online A fiscally transparent entity receiving income for which treaty benefits are claimed. State of illinois tax filing online See Fiscally transparent entity , later. State of illinois tax filing online In most cases, you treat a payee as a flow-through entity if it provides you with a Form W-8IMY (see Documentation , later) on which it claims such status. State of illinois tax filing online You also may be required to treat the entity as a flow-through entity under the presumption rules, discussed later. State of illinois tax filing online You must determine whether the owners or beneficiaries of a flow-through entity are U. State of illinois tax filing online S. State of illinois tax filing online or foreign persons, how much of the payment relates to each owner or beneficiary, and, if the owner or beneficiary is foreign, whether a reduced rate of NRA withholding applies. State of illinois tax filing online You make these determinations based on the documentation and other information (contained in a withholding statement) that is associated with the flow-through entity's Form W-8IMY. State of illinois tax filing online If you do not have all of the information that is required to reliably associate a payment with a specific payee, you must apply the presumption rules. State of illinois tax filing online See Documentation and Presumption Rules , later. State of illinois tax filing online Withholding foreign partnerships and withholding foreign trusts are not flow-through entities. State of illinois tax filing online Foreign partnerships. State of illinois tax filing online    A foreign partnership is any partnership that is not organized under the laws of any state of the United States or the District of Columbia or any partnership that is treated as foreign under the income tax regulations. State of illinois tax filing online If a foreign partnership is not a withholding foreign partnership, the payees of income are the partners of the partnership, provided the partners are not themselves a flow-through entity or a foreign intermediary. State of illinois tax filing online However, the payee is the partnership itself if the partnership is claiming treaty benefits on the basis that it is not fiscally transparent and that it meets all the other requirements for claiming treaty benefits. State of illinois tax filing online If a partner is a foreign flow-through entity or a foreign intermediary, you apply the payee determination rules to that partner to determine the payees. State of illinois tax filing online Example 1. State of illinois tax filing online A nonwithholding foreign partnership has three partners: a nonresident alien individual; a foreign corporation; and a U. State of illinois tax filing online S. State of illinois tax filing online citizen. State of illinois tax filing online You make a payment of U. State of illinois tax filing online S. State of illinois tax filing online source interest to the partnership. State of illinois tax filing online It gives you a Form W-8IMY with which it associates Form W-8BEN from the nonresident alien; Form W-8BEN from the foreign corporation; and Form W-9 from the U. State of illinois tax filing online S. State of illinois tax filing online citizen. State of illinois tax filing online The partnership also gives you a complete withholding statement that enables you to associate a part of the interest payment to each partner. State of illinois tax filing online You must treat all three partners as the payees of the interest payment as if the payment were made directly to them. State of illinois tax filing online Report the payment to the nonresident alien and the foreign corporation on Forms 1042-S. State of illinois tax filing online Report the payment to the U. State of illinois tax filing online S. State of illinois tax filing online citizen on Form 1099-INT. State of illinois tax filing online Example 2. State of illinois tax filing online A nonwithholding foreign partnership has two partners: a foreign corporation and a nonwithholding foreign partnership. State of illinois tax filing online The second partnership has two partners, both nonresident alien individuals. State of illinois tax filing online You make a payment of U. State of illinois tax filing online S. State of illinois tax filing online source interest to the first partnership. State of illinois tax filing online It gives you a valid Form W-8IMY with which it associates a Form W-8BEN from the foreign corporation and a Form W-8IMY from the second partnership. State of illinois tax filing online In addition, Forms W-8BEN from the partners are associated with the Form W-8IMY from the second partnership. State of illinois tax filing online The Forms W-8IMY from the partnerships have complete withholding statements associated with them. State of illinois tax filing online Because you can reliably associate a part of the interest payment with the Form W-8BEN provided by the foreign corporation and the Forms W-8BEN provided by the nonresident alien individual partners as a result of the withholding statements, you must treat them as the payees of the interest. State of illinois tax filing online Example 3. State of illinois tax filing online You make a payment of U. State of illinois tax filing online S. State of illinois tax filing online source dividends to a withholding foreign partnership. State of illinois tax filing online The partnership has two partners, both foreign corporations. State of illinois tax filing online You can reliably associate the payment with a valid Form W-8IMY from the partnership on which it represents that it is a withholding foreign partnership. State of illinois tax filing online You must treat the partnership as the payee of the dividends. State of illinois tax filing online Foreign simple and grantor trust. State of illinois tax filing online   A trust is foreign unless it meets both of the following tests. State of illinois tax filing online A court within the United States is able to exercise primary supervision over the administration of the trust. State of illinois tax filing online One or more U. State of illinois tax filing online S. State of illinois tax filing online persons have the authority to control all substantial decisions of the trust. State of illinois tax filing online   In most cases, a foreign simple trust is a foreign trust that is required to distribute all of its income annually. State of illinois tax filing online A foreign grantor trust is a foreign trust that is treated as a grantor trust under sections 671 through 679 of the Code. State of illinois tax filing online   The payees of a payment made to a foreign simple trust are the beneficiaries of the trust. State of illinois tax filing online The payees of a payment made to a foreign grantor trust are the owners of the trust. State of illinois tax filing online However, the payee is the foreign simple or grantor trust itself if the trust is claiming treaty benefits on the basis that it is not fiscally transparent and that it meets all the other requirements for claiming treaty benefits. State of illinois tax filing online If the beneficiaries or owners are themselves flow-through entities or foreign intermediaries, you apply the payee determination rules to that beneficiary or owner to determine the payees. State of illinois tax filing online Example. State of illinois tax filing online A foreign simple trust has three beneficiaries: two nonresident alien individuals and a U. State of illinois tax filing online S. State of illinois tax filing online citizen. State of illinois tax filing online You make a payment of interest to the foreign trust. State of illinois tax filing online It gives you a Form W-8IMY with which it associates Forms W-8BEN from the nonresident aliens and a Form W-9 from the U. State of illinois tax filing online S. State of illinois tax filing online citizen. State of illinois tax filing online The trust also gives you a complete withholding statement that enables you to associate a part of the interest payment with the forms provided by each beneficiary. State of illinois tax filing online You must treat all three beneficiaries as the payees of the interest payment as if the payment were made directly to them. State of illinois tax filing online Report the payment to the nonresident aliens on Forms 1042-S. State of illinois tax filing online Report the payment to the U. State of illinois tax filing online S. State of illinois tax filing online citizen on Form 1099-INT. State of illinois tax filing online Fiscally transparent entity. State of illinois tax filing online   If a reduced rate of withholding under an income tax treaty is claimed, a flow-through entity includes any entity in which the interest holder must treat the entity as fiscally transparent. State of illinois tax filing online The determination of whether an entity is fiscally transparent is made on an item of income basis (that is, the determination is made separately for interest, dividends, royalties, etc. State of illinois tax filing online ). State of illinois tax filing online The interest holder in an entity makes the determination by applying the laws of the jurisdiction where the interest holder is organized, incorporated, or otherwise considered a resident. State of illinois tax filing online An entity is considered to be fiscally transparent for the income to the extent the laws of that jurisdiction require the interest holder to separately take into account on a current basis the interest holder's share of the income, whether or not distributed to the interest holder, and the character and source of the income to the interest holder are determined as if the income was realized directly from the source that paid it to the entity. State of illinois tax filing online Subject to the standards of knowledge rules discussed later, you generally make the determination that an entity is fiscally transparent based on a Form W-8IMY provided by the entity. State of illinois tax filing online   The payees of a payment made to a fiscally transparent entity are the interest holders of the entity. State of illinois tax filing online Example. State of illinois tax filing online Entity A is a business organization organized under the laws of country X that has an income tax treaty in force with the United States. State of illinois tax filing online A has two interest holders, B and C. State of illinois tax filing online B is a corporation organized under the laws of country Y. State of illinois tax filing online C is a corporation organized under the laws of country Z. State of illinois tax filing online Both countries Y and Z have an income tax treaty in force with the United States. State of illinois tax filing online A receives royalty income from U. State of illinois tax filing online S. State of illinois tax filing online sources that is not effectively connected with the conduct of a trade or business in the United States. State of illinois tax filing online For U. State of illinois tax filing online S. State of illinois tax filing online income tax purposes, A is treated as a partnership. State of illinois tax filing online Country X treats A as a partnership and requires the interest holders in A to separately take into account on a current basis their respective shares of the income paid to A even if the income is not distributed. State of illinois tax filing online The laws of country X provide that the character and source of the income to A's interest holders are determined as if the income was realized directly from the source that paid it to A. State of illinois tax filing online Accordingly, A is fiscally transparent in its jurisdiction, country X. State of illinois tax filing online B and C are not fiscally transparent under the laws of their respective countries of incorporation. State of illinois tax filing online Country Y requires B to separately take into account on a current basis B's share of the income paid to A, and the character and source of the income to B is determined as if the income was realized directly from the source that paid it to A. State of illinois tax filing online Accordingly, A is fiscally transparent for that income under the laws of country Y, and B is treated as deriving its share of the U. State of illinois tax filing online S. State of illinois tax filing online source royalty income for purposes of the U. State of illinois tax filing online S. State of illinois tax filing online -Y income tax treaty. State of illinois tax filing online Country Z, on the other hand, treats A as a corporation and does not require C to take into account its share of A's income on a current basis whether or not distributed. State of illinois tax filing online Therefore, A is not treated as fiscally transparent under the laws of country Z. State of illinois tax filing online Accordingly, C is not treated as deriving its share of the U. State of illinois tax filing online S. State of illinois tax filing online source royalty income for purposes of the U. State of illinois tax filing online S. State of illinois tax filing online -Z income tax treaty. State of illinois tax filing online Foreign Intermediaries In most cases, if you make payments to a foreign intermediary, the payees are the persons for whom the foreign intermediary collects the payment, such as account holders or customers, not the intermediary itself. State of illinois tax filing online This rule applies for purposes of NRA withholding and for Form 1099 reporting and backup withholding. State of illinois tax filing online You may, however, treat a qualified intermediary that has assumed primary withholding responsibility for a payment as the payee, and you are not required to withhold. State of illinois tax filing online An intermediary is a custodian, broker, nominee, or any other person that acts as an agent for another person. State of illinois tax filing online A foreign intermediary is either a qualified intermediary or a nonqualified intermediary. State of illinois tax filing online In most cases, you determine whether an entity is a qualified intermediary or a nonqualified intermediary based on the representations the intermediary makes on Form W-8IMY. State of illinois tax filing online You must determine whether the customers or account holders of a foreign intermediary are U. State of illinois tax filing online S. State of illinois tax filing online or foreign persons and, if the account holder or customer is foreign, whether a reduced rate of NRA withholding applies. State of illinois tax filing online You make these determinations based on the foreign intermediary's Form W-8IMY and associated information and documentation. State of illinois tax filing online If you do not have all of the information or documentation that is required to reliably associate a payment with a payee, you must apply the presumption rules. State of illinois tax filing online See Documentation and Presumption Rules , later. State of illinois tax filing online Nonqualified intermediary. State of illinois tax filing online   A nonqualified intermediary (NQI) is any intermediary that is a foreign person and that is not a qualified intermediary. State of illinois tax filing online The payees of a payment made to an NQI are the customers or account holders on whose behalf the NQI is acting. State of illinois tax filing online Example. State of illinois tax filing online You make a payment of interest to a foreign bank that is a nonqualified intermediary. State of illinois tax filing online The bank gives you a Form W-8IMY and the Forms W-8BEN of two foreign persons, and a Form W-9 from a U. State of illinois tax filing online S. State of illinois tax filing online person for whom the bank is collecting the payments. State of illinois tax filing online The bank also associates with its Form W-8IMY a withholding statement on which it allocates the interest payment to each account holder and provides all other information required to be on the withholding statement. State of illinois tax filing online The account holders are the payees of the interest payment. State of illinois tax filing online You should report the part of the interest paid to the two foreign persons on Forms 1042-S and the part paid to the U. State of illinois tax filing online S. State of illinois tax filing online person on Form 1099-INT. State of illinois tax filing online Qualified intermediary. State of illinois tax filing online   A qualified intermediary (QI) is any foreign intermediary (or foreign branch of a U. State of illinois tax filing online S. State of illinois tax filing online intermediary) that has entered into a qualified intermediary withholding agreement (discussed later) with the IRS. State of illinois tax filing online You may treat a QI as a payee to the extent the QI assumes primary withholding responsibility or primary Form 1099 reporting and backup withholding responsibility for a payment. State of illinois tax filing online In this situation, the QI is required to withhold the tax. State of illinois tax filing online You can determine whether a QI has assumed responsibility from the Form W-8IMY provided by the QI. State of illinois tax filing online   A payment to a QI to the extent it does not assume primary NRA withholding responsibility is considered made to the person on whose behalf the QI acts. State of illinois tax filing online If a QI does not assume Form 1099 reporting and backup withholding responsibility, you must report on Form 1099 and, if applicable, backup withhold as if you were making the payment directly to the U. State of illinois tax filing online S. State of illinois tax filing online person. State of illinois tax filing online Branches of financial institutions. State of illinois tax filing online   Branches of financial institutions are not permitted to operate as QIs if they are located outside of countries having approved “know-your-customer” (KYC) rules. State of illinois tax filing online The countries with approved KYC rules are listed on IRS. State of illinois tax filing online gov. State of illinois tax filing online QI withholding agreement. State of illinois tax filing online   Foreign financial institutions and foreign branches of U. State of illinois tax filing online S. State of illinois tax filing online financial institutions can enter into an agreement with the IRS to be a qualified intermediary. State of illinois tax filing online   A QI is entitled to certain simplified withholding and reporting rules. State of illinois tax filing online In general, there are three major areas whereby intermediaries with QI status are afforded such simplified treatment. State of illinois tax filing online   To apply for QI status, complete Form 14345, Qualified Intermediary Application, and Form SS-4, Application for Employer Identification Number. State of illinois tax filing online These forms, and the procedures required to obtain a QI withholding agreement are available at www. State of illinois tax filing online irs. State of illinois tax filing online gov/Businesses/Corporations/Qualified-Intermediaries-(QI). State of illinois tax filing online Documentation. State of illinois tax filing online   A QI is not required to forward documentation obtained from foreign account holders to the U. State of illinois tax filing online S. State of illinois tax filing online withholding agent from whom the QI receives a payment of U. State of illinois tax filing online S. State of illinois tax filing online source income. State of illinois tax filing online The QI maintains such documentation at its location and provides the U. State of illinois tax filing online S. State of illinois tax filing online withholding agent with withholding rate pools. State of illinois tax filing online A withholding rate pool is a payment of a single type of income that is subject to a single rate of withholding. State of illinois tax filing online   A QI is required to provide the U. State of illinois tax filing online S. State of illinois tax filing online withholding agent with information regarding U. State of illinois tax filing online S. State of illinois tax filing online persons subject to Form 1099 information reporting unless the QI assumes the primary obligation to do Form 1099 reporting and backup withholding. State of illinois tax filing online   If a QI obtains documentary evidence under the “know-your-customer” rules that apply to the QI under local law, and the documentary evidence is of a type specified in an attachment to the QI agreement, the documentary evidence remains valid until there is a change in circumstances or the QI knows the information is incorrect. State of illinois tax filing online This indefinite validity period rule does not apply to Forms W-8 or to documentary evidence that is not of the type specified in the attachment to the agreement. State of illinois tax filing online Form 1042-S reporting. State of illinois tax filing online   A QI is permitted to report payments made to its direct foreign account holders on a pooled basis rather than reporting payments to each direct account holder specifically. State of illinois tax filing online Pooled basis reporting is not available for payments to certain account holders, such as a nonqualified intermediary or a flow-through entity (discussed earlier). State of illinois tax filing online Collective refund procedures. State of illinois tax filing online   A QI may seek a refund on behalf of its direct account holders. State of illinois tax filing online The direct account holders, therefore, are not required to file returns with the IRS to obtain refunds, but rather may obtain them from the QI. State of illinois tax filing online U. State of illinois tax filing online S. State of illinois tax filing online branches of foreign banks and foreign insurance companies. State of illinois tax filing online   Special rules apply to a U. State of illinois tax filing online S. State of illinois tax filing online branch of a foreign bank subject to Federal Reserve Board supervision or a foreign insurance company subject to state regulatory supervision. State of illinois tax filing online If you agree to treat the branch as a U. State of illinois tax filing online S. State of illinois tax filing online person, you may treat the branch as a U. State of illinois tax filing online S. State of illinois tax filing online payee for a payment subject to NRA withholding provided you receive a Form W-8IMY from the U. State of illinois tax filing online S. State of illinois tax filing online branch on which the agreement is evidenced. State of illinois tax filing online If you treat the branch as a U. State of illinois tax filing online S. State of illinois tax filing online payee, you are not required to withhold. State of illinois tax filing online Even though you agree to treat the branch as a U. State of illinois tax filing online S. State of illinois tax filing online person, you must report the payment on Form 1042-S. State of illinois tax filing online   A financial institution organized in a U. State of illinois tax filing online S. State of illinois tax filing online possession is treated as a U. State of illinois tax filing online S. State of illinois tax filing online branch. State of illinois tax filing online The special rules discussed in this section apply to a possessions financial institution. State of illinois tax filing online   If you are paying a U. State of illinois tax filing online S. State of illinois tax filing online branch an amount that is not subject to NRA withholding, treat the payment as made to a foreign person, irrespective of any agreement to treat the branch as a U. State of illinois tax filing online S. State of illinois tax filing online person for amounts subject to NRA withholding. State of illinois tax filing online Consequently, amounts not subject to NRA withholding that are paid to a U. State of illinois tax filing online S. State of illinois tax filing online branch are not subject to Form 1099 reporting or backup withholding. State of illinois tax filing online   Alternatively, a U. State of illinois tax filing online S. State of illinois tax filing online branch may provide you with a Form W-8IMY with which it associates the documentation of the persons on whose behalf it acts. State of illinois tax filing online In this situation, the payees are the persons on whose behalf the branch acts provided you can reliably associate the payment with valid documentation from those persons. State of illinois tax filing online See Nonqualified Intermediaries under  Documentation, later. State of illinois tax filing online   If the U. State of illinois tax filing online S. State of illinois tax filing online branch does not provide you with a Form W-8IMY, then you should treat a payment subject to NRA withholding as made to the foreign person of which the branch is a part and the income as effectively connected with the conduct of a trade or business in the United States. State of illinois tax filing online Withholding foreign partnership and foreign trust. State of illinois tax filing online   A withholding foreign partnership (WP) is any foreign partnership that has entered into a WP withholding agreement with the IRS and is acting in that capacity. State of illinois tax filing online A withholding foreign trust (WT) is a foreign simple or grantor trust that has entered into a WT withholding agreement with the IRS and is acting in that capacity. State of illinois tax filing online   A WP or WT may act in that capacity only for payments of amounts subject to NRA withholding that are distributed to, or included in the distributive share of, its direct partners, beneficiaries, or owners. State of illinois tax filing online A WP or WT acting in that capacity must assume NRA withholding responsibility for these amounts. State of illinois tax filing online You may treat a WP or WT as a payee if it has provided you with documentation (discussed later) that represents that it is acting as a WP or WT for such amounts. State of illinois tax filing online WP and WT withholding agreements. State of illinois tax filing online   The WP and WT withholding agreements and the application procedures for the agreements are in Revenue Procedure 2003-64. State of illinois tax filing online Also see the following items. State of illinois tax filing online Revenue Procedure 2004-21. State of illinois tax filing online Revenue Procedure 2005-77. State of illinois tax filing online Employer identification number (EIN). State of illinois tax filing online   A completed Form SS-4 must be submitted with the application for being a WP or WT. State of illinois tax filing online The WP or WT will be assigned a WP-EIN or WT-EIN to be used only when acting in that capacity. State of illinois tax filing online Documentation. State of illinois tax filing online   A WP or WT must provide you with a Form W-8IMY that certifies that the WP or WT is acting in that capacity and a written statement identifying the amounts for which it is so acting. State of illinois tax filing online The statement is not required to contain withholding rate pool information or any information relating to the identity of a direct partner, beneficiary, or owner. State of illinois tax filing online The Form W-8IMY must contain the WP-EIN or WT-EIN. State of illinois tax filing online Foreign Persons A payee is subject to NRA withholding only if it is a foreign person. State of illinois tax filing online A foreign person includes a nonresident alien individual, foreign corporation, foreign partnership, foreign trust, foreign estate, and any other person that is not a U. State of illinois tax filing online S. State of illinois tax filing online person. State of illinois tax filing online It also includes a foreign branch of a U. State of illinois tax filing online S. State of illinois tax filing online financial institution if the foreign branch is a qualified intermediary. State of illinois tax filing online In most cases, the U. State of illinois tax filing online S. State of illinois tax filing online branch of a foreign corporation or partnership is treated as a foreign person. State of illinois tax filing online Nonresident alien. State of illinois tax filing online   A nonresident alien is an individual who is not a U. State of illinois tax filing online S. State of illinois tax filing online citizen or a resident alien. State of illinois tax filing online A resident of a foreign country under the residence article of an income tax treaty is a nonresident alien individual for purposes of withholding. State of illinois tax filing online Married to U. State of illinois tax filing online S. State of illinois tax filing online citizen or resident alien. State of illinois tax filing online   Nonresident alien individuals married to U. State of illinois tax filing online S. State of illinois tax filing online citizens or resident aliens may choose to be treated as resident aliens for certain income tax purposes. State of illinois tax filing online However, these individuals are still subject to the NRA withholding rules that apply to nonresident aliens for all income except wages. State of illinois tax filing online Wages paid to these individuals are subject to graduated withholding. State of illinois tax filing online See Wages Paid to Employees—Graduated Withholding . State of illinois tax filing online Resident alien. State of illinois tax filing online   A resident alien is an individual who is not a citizen or national of the United States and who meets either the green card test or the substantial presence test for the calendar year. State of illinois tax filing online Green card test. State of illinois tax filing online An alien is a resident alien if the individual was a lawful permanent resident of the United States at any time during the calendar year. State of illinois tax filing online This is known as the green card test because these aliens hold immigrant visas (also known as green cards). State of illinois tax filing online Substantial presence test. State of illinois tax filing online An alien is considered a resident alien if the individual meets the substantial presence test for the calendar year. State of illinois tax filing online Under this test, the individual must be physically present in the United States on at least: 31 days during the current calendar year, and 183 days during the current year and the 2 preceding years, counting all the days of physical presence in the current year, but only 1/3 the number of days of presence in the first preceding year, and only 1/6 the number of days in the second preceding year. State of illinois tax filing online   In most cases, the days the alien is in the United States as a teacher, student, or trainee on an “F,” “J,” “M,” or “Q” visa are not counted. State of illinois tax filing online This exception is for a limited period of time. State of illinois tax filing online   For more information on resident and nonresident status, the tests for residence, and the exceptions to them, see Publication 519. State of illinois tax filing online Note. State of illinois tax filing online   If your employee is late in notifying you that his or her status changed from nonresident alien to resident alien, you may have to make an adjustment to Form 941 if that employee was exempt from withholding of social security and Medicare taxes as a nonresident alien. State of illinois tax filing online For more information on making adjustments, see chapter 13 of Publication 15 (Circular E). State of illinois tax filing online Resident of a U. State of illinois tax filing online S. State of illinois tax filing online possession. State of illinois tax filing online   A bona fide resident of Puerto Rico, the U. State of illinois tax filing online S. State of illinois tax filing online Virgin Islands, Guam, the Commonwealth of the Northern Mariana Islands (CNMI), or American Samoa who is not a U. State of illinois tax filing online S. State of illinois tax filing online citizen or a U. State of illinois tax filing online S. State of illinois tax filing online national is treated as a nonresident alien for the withholding rules explained here. State of illinois tax filing online A bona fide resident of a possession is someone who: Meets the presence test, Does not have a tax home outside the possession, and Does not have a closer connection to the United States or to a foreign country than to the possession. State of illinois tax filing online   For more information, see Publication 570, Tax Guide for Individuals With Income From U. State of illinois tax filing online S. State of illinois tax filing online Possessions. State of illinois tax filing online Foreign corporations. State of illinois tax filing online   A foreign corporation is one that does not fit the definition of a domestic corporation. State of illinois tax filing online A domestic corporation is one that was created or organized in the United States or under the laws of the United States, any of its states, or the District of Columbia. State of illinois tax filing online Guam or Northern Mariana Islands corporations. State of illinois tax filing online   A corporation created or organized in, or under the laws of, Guam or the CNMI is not considered a foreign corporation for the purpose of withholding tax for the tax year if: At all times during the tax year less than 25% in value of the corporation's stock is owned, directly or indirectly, by foreign persons; and At least 20% of the corporation's gross income is derived from sources within Guam or the CNMI for the 3-year period ending with the close of the preceding tax year of the corporation (or the period the corporation has been in existence, if less). State of illinois tax filing online Note. State of illinois tax filing online   The provisions discussed below under U. State of illinois tax filing online S. State of illinois tax filing online Virgin Islands and American Samoa corporations will apply to Guam or CNMI corporations when an implementing agreement is in effect between the United States and that possession. State of illinois tax filing online U. State of illinois tax filing online S. State of illinois tax filing online Virgin Islands and American Samoa corporations. State of illinois tax filing online   A corporation created or organized in, or under the laws of, the U. State of illinois tax filing online S. State of illinois tax filing online Virgin Islands or American Samoa is not considered a foreign corporation for the purposes of withholding tax for the tax year if: At all times during the tax year less than 25% in value of the corporation's stock is owned, directly or indirectly, by foreign persons, At least 65% of the corporation's gross income is effectively connected with the conduct of a trade or business in the U. State of illinois tax filing online S. State of illinois tax filing online Virgin Islands, American Samoa, Guam, the CNMI, or the United States for the 3-year period ending with the close of the tax year of the corporation (or the period the corporation or any predecessor has been in existence, if less), and No substantial part of the income of the corporation is used, directly or indirectly, to satisfy obligations to a person who is not a bona fide resident of the U. State of illinois tax filing online S. State of illinois tax filing online Virgin Islands, American Samoa, Guam, the CNMI, or the United States. State of illinois tax filing online Foreign private foundations. State of illinois tax filing online   A private foundation that was created or organized under the laws of a foreign country is a foreign private foundation. State of illinois tax filing online Gross investment income from sources within the United States paid to a qualified foreign private foundation is subject to NRA withholding at a 4% rate (unless exempted by a treaty) rather than the ordinary statutory 30% rate. State of illinois tax filing online Other foreign organizations, associations, and charitable institutions. State of illinois tax filing online   An organization may be exempt from income tax under section 501(a) of the Internal Revenue Code even if it was formed under foreign law. State of illinois tax filing online In most cases, you do not have to withhold tax on payments of income to these foreign tax-exempt organizations unless the IRS has determined that they are foreign private foundations. State of illinois tax filing online   Payments to these organizations, however, must be reported on Form 1042-S, even though no tax is withheld. State of illinois tax filing online   You must withhold tax on the unrelated business income (as described in Publication 598, Tax on Unrelated Business Income of Exempt Organizations) of foreign tax-exempt organizations in the same way that you would withhold tax on similar income of nonexempt organizations. State of illinois tax filing online U. State of illinois tax filing online S. State of illinois tax filing online branches of foreign persons. State of illinois tax filing online   In most cases, a payment to a U. State of illinois tax filing online S. State of illinois tax filing online branch of a foreign person is a payment made to the foreign person. State of illinois tax filing online However, you may treat payments to U. State of illinois tax filing online S. State of illinois tax filing online branches of foreign banks and foreign insurance companies (discussed earlier) that are subject to U. State of illinois tax filing online S. State of illinois tax filing online regulatory supervision as payments made to a U. State of illinois tax filing online S. State of illinois tax filing online person, if you and the U. State of illinois tax filing online S. State of illinois tax filing online branch have agreed to do so, and if their agreement is evidenced by a withholding certificate, Form W-8IMY. State of illinois tax filing online For this purpose, a financial institution organized under the laws of a U. State of illinois tax filing online S. State of illinois tax filing online possession is treated as a U. State of illinois tax filing online S. State of illinois tax filing online branch. State of illinois tax filing online Documentation In most cases, you must withhold 30% from the gross amount paid to a foreign payee unless you can reliably associate the payment with valid documentation that establishes either of the following. State of illinois tax filing online The payee is a U. State of illinois tax filing online S. State of illinois tax filing online person. State of illinois tax filing online The payee is a foreign person that is the beneficial owner of the income and is entitled to a reduced rate of withholding. State of illinois tax filing online In most cases, you must get the documentation before you make the payment. State of illinois tax filing online The documentation is not valid if you know, or have reason to know, that it is unreliable or incorrect. State of illinois tax filing online See Standards of Knowledge , later. State of illinois tax filing online If you cannot reliably associate a payment with valid documentation, you must use the presumption rules discussed later. State of illinois tax filing online For example, if you do not have documentation or you cannot determine the part of a payment that is allocable to specific documentation, you must use the presumption rules. State of illinois tax filing online The specific types of documentation are discussed in this section. State of illinois tax filing online However, see Withholding on Specific Income , later, as well as the instructions to the particular forms. State of illinois tax filing online As the withholding agent, you also may want to see the Instructions for the Requester of Forms W-8BEN, W-8ECI, W-8EXP, and W-8IMY. State of illinois tax filing online Section 1446 withholding. State of illinois tax filing online   Under section 1446 of the Code, a partnership must withhold tax on its effectively connected income allocable to a foreign partner. State of illinois tax filing online In most cases, a partnership determines if a partner is a foreign partner and the partner's tax classification based on the withholding certificate provided by the partner. State of illinois tax filing online This is the same documentation that is filed for NRA withholding, but may require additional information as discussed under each of the forms in this section. State of illinois tax filing online Joint owners. State of illinois tax filing online    If you make a payment to joint owners, you need to get documentation from each owner. State of illinois tax filing online Form W-9. State of illinois tax filing online   In most cases, you can treat the payee as a U. State of illinois tax filing online S. State of illinois tax filing online person if the payee gives you a Form W-9. State of illinois tax filing online The Form W-9 can be used only by a U. State of illinois tax filing online S. State of illinois tax filing online person and must contain the payee's taxpayer identification number (TIN). State of illinois tax filing online If there is more than one owner, you may treat the total amount as paid to a U. State of illinois tax filing online S. State of illinois tax filing online person if any one of the owners gives you a Form W-9. State of illinois tax filing online See U. State of illinois tax filing online S. State of illinois tax filing online Taxpayer Identification Numbers , later. State of illinois tax filing online U. State of illinois tax filing online S. State of illinois tax filing online persons are not subject to NRA withholding, but may be subject to Form 1099 reporting and backup withholding. State of illinois tax filing online Form W-8. State of illinois tax filing online   In most cases, a foreign payee of the income should give you a form in the Form W-8 series. State of illinois tax filing online Until further notice, you can rely upon Forms W-8 that contain a P. State of illinois tax filing online O. State of illinois tax filing online box as a permanent residence address provided you do not know, or have reason to know, that the person providing the form is a U. State of illinois tax filing online S. State of illinois tax filing online person and that a street address is available. State of illinois tax filing online You may rely on Forms W-8 for which there is a U. State of illinois tax filing online S. State of illinois tax filing online mailing address provided you received the form prior to December 31, 2001. State of illinois tax filing online   If certain requirements are met, the foreign person can give you documentary evidence, rather than a Form W-8. State of illinois tax filing online You can rely on documentary evidence in lieu of a Form W-8 for a payment made in a U. State of illinois tax filing online S. State of illinois tax filing online possession. State of illinois tax filing online Other documentation. State of illinois tax filing online   Other documentation may be required to claim an exemption from, or a reduced rate of, withholding on pay for personal services. State of illinois tax filing online The nonresident alien individual may have to give you a Form W-4 or a Form 8233, Exemption From Withholding on Compensation for Independent (and Certain Dependent) Personal Services of a Nonresident Alien Individual. State of illinois tax filing online These forms are discussed in Pay for Personal Services Performed under Withholding on Specific Income. State of illinois tax filing online Beneficial Owners If all the appropriate requirements have been established on a Form W-8BEN, W-8ECI, W-8EXP or, if applicable, on documentary evidence, you may treat the payee as a foreign beneficial owner. State of illinois tax filing online Form W-8BEN, Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding. State of illinois tax filing online   This form is used by a foreign person to: Establish foreign status; Claim that such person is the beneficial owner of the income for which the form is being furnished or a partner in a partnership subject to section 1446 withholding; and If applicable, claim a reduced rate of, or exemption from, withholding under an income tax treaty. State of illinois tax filing online   Form W-8BEN also may be used to claim that the foreign person is exempt from Form 1099 reporting and backup withholding for income that is not subject to NRA withholding. State of illinois tax filing online For example, a foreign person may provide a Form W-8BEN to a broker to establish that the gross proceeds from the sale of securities are not subject to Form 1099 reporting or backup withholding. State of illinois tax filing online Claiming treaty benefits. State of illinois tax filing online   You may apply a reduced rate of withholding to a foreign person that provides a Form W-8BEN claiming a reduced rate of withholding under an income tax treaty only if the person provides a U. State of illinois tax filing online S. State of illinois tax filing online TIN and certifies that: It is a resident of a treaty country; It is the beneficial owner of the income; If it is an entity, it derives the income within the meaning of section 894 of the Internal Revenue Code (it is not fiscally transparent); and It meets any limitation on benefits provision contained in the treaty, if applicable. State of illinois tax filing online   If the foreign beneficial owner claiming a treaty benefit is related to you, the foreign beneficial owner also must certify on Form W-8BEN that it will file Form 8833, Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b), if the amount subject to NRA withholding received during a calendar year exceeds, in the aggregate, $500,000. State of illinois tax filing online   An entity derives income for which it is claiming treaty benefits only if the entity is not treated as fiscally transparent for that income. State of illinois tax filing online See Fiscally transparent entity discussed earlier under Flow-Through Entities. State of illinois tax filing online   Limitations on benefits provisions generally prohibit third country residents from obtaining treaty benefits. State of illinois tax filing online For example, a foreign corporation may not be entitled to a reduced rate of withholding unless a minimum percentage of its owners are citizens or residents of the United States or the treaty country. State of illinois tax filing online   The exemptions from, or reduced rates of, U. State of illinois tax filing online S. State of illinois tax filing online tax vary under each treaty. State of illinois tax filing online You must check the provisions of the tax treaty that apply. State of illinois tax filing online Tables at the end of this publication show the countries with which the United States has income tax treaties and the rates of withholding that apply in cases where all conditions of the particular treaty articles are satisfied. State of illinois tax filing online   If you know, or have reason to know, that an owner of income is not eligible for treaty benefits claimed, you must not apply the treaty rate. State of illinois tax filing online You are not, however, responsible for misstatements on a Form W-8, documentary evidence, or statements accompanying documentary evidence for which you did not have actual knowledge, or reason to know, that the statements were incorrect. State of illinois tax filing online Exceptions to TIN requirement. State of illinois tax filing online   A foreign person does not have to provide a TIN to claim a reduced rate of withholding under a treaty if the requirements for the following exceptions are met. State of illinois tax filing online Income from marketable securities (discussed next). State of illinois tax filing online Unexpected payments to an individual (discussed under U. State of illinois tax filing online S. State of illinois tax filing online Taxpayer Identification Numbers ). State of illinois tax filing online Marketable securities. State of illinois tax filing online   A Form W-8BEN provided to claim treaty benefits does not need a U. State of illinois tax filing online S. State of illinois tax filing online TIN if the foreign beneficial owner is claiming the benefits on income from marketable securities. State of illinois tax filing online For this purpose, income from a marketable security consists of the following items. State of illinois tax filing online Dividends and interest from stocks and debt obligations that are actively traded. State of illinois tax filing online Dividends from any redeemable security issued by an investment company registered under the Investment Company Act of 1940 (mutual fund). State of illinois tax filing online Dividends, interest, or royalties from units of beneficial interest in a unit investment trust that are (or were upon issuance) publicly offered and are registered with the SEC under the Securities Act of 1933. State of illinois tax filing online Income related to loans of any of the above securities. State of illinois tax filing online Offshore accounts. State of illinois tax filing online   If a payment is made outside the United States to an offshore account, a payee may give you documentary evidence, rather than Form W-8BEN. State of illinois tax filing online   In most cases, a payment is made outside the United States if you complete the acts necessary to effect the payment outside the United States. State of illinois tax filing online However, an amount paid by a bank or other financial institution on a deposit or account usually will be treated as paid at the branch or office where the amount is credited. State of illinois tax filing online An offshore account is an account maintained at an office or branch of a U. State of illinois tax filing online S. State of illinois tax filing online or foreign bank or other financial institution at any location outside the United States. State of illinois tax filing online   You may rely on documentary evidence given to you by a nonqualified intermediary or a flow-through entity with its Form W-8IMY. State of illinois tax filing online This rule applies even though you make the payment to a nonqualified intermediary or flow-through entity in the United States. State of illinois tax filing online In most cases, the nonqualified intermediary or flow-through entity that gives you documentary evidence also will have to give you a withholding statement, discussed later. State of illinois tax filing online Documentary evidence. State of illinois tax filing online   You may apply a reduced rate of withholding to income from marketable securities (discussed earlier) paid outside the United States to an offshore account if the beneficial owner gives you documentary evidence in place of a Form W-8BEN. State of illinois tax filing online To claim treaty benefits, the documentary evidence must be one of the following: A certificate of residence that: Is issued by a tax official of the treaty country of which the foreign beneficial owner claims to be a resident, States that the person has filed its most recent income tax return as a resident of that country, and Is issued within 3 years prior to being presented to you. State of illinois tax filing online Documentation for an individual that: Includes the individual's name, address, and photograph, Is an official document issued by an authorized governmental body, and Is issued no more than 3 years prior to being presented to you. State of illinois tax filing online Documentation for an entity that: Includes the name of the entity, Includes the address of its principal office in the treaty country, and Is an official document issued by an authorized governmental body. State of illinois tax filing online In addition to the documentary evidence, a foreign beneficial owner that is an entity must provide a statement that it derives the income for which it claims treaty benefits and that it meets one or more of the conditions set forth in a limitation on benefits article, if any, (or similar provision) contained in the applicable treaty. State of illinois tax filing online 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. State of illinois tax filing online   This form is used by a foreign person to: Establish foreign status, Claim that such person is the beneficial owner of the income for which the form is being furnished, and Claim that the income is effectively connected with the conduct of a trade or business in the United States. State of illinois tax filing online (See Effectively Connected Income , later. State of illinois tax filing online )   Effectively connected income for which a valid Form W-8ECI has been provided is generally not subject to NRA withholding. State of illinois tax filing online   If a partner submits this form to a partnership, the income claimed to be effectively connected with the conduct of a U. State of illinois tax filing online S. State of illinois tax filing online trade or business is subject to withholding under section 1446. State of illinois tax filing online If the partner has made, or will make, an election under section 871(d) or 882(d), the partner must submit Form W-8ECI, and attach a copy of the election, or a statement of intent to elect, to the form. State of illinois tax filing online    If the partner's only effectively connected income is the income allocated from the partnership and the partner is not making the election under section 871(d) or 882(d), the partner should provide Form W-8BEN to the partnership. State of illinois tax filing online Form W-8EXP, Certificate of Foreign Government or Other Foreign Organization for United States Tax Withholding. State of illinois tax filing online   This form is used by a foreign government, international organization, foreign central bank of issue, foreign tax-exempt organization, foreign private foundation, or government of a U. State of illinois tax filing online S. State of illinois tax filing online possession to: Establish foreign status, Claim that such person is the beneficial owner of the income for which the form is being furnished, and Claim a reduced rate of, or an exemption from, withholding as such an entity. State of illinois tax filing online   If the government or organization is a partner in a partnership carrying on a trade or business in the United States, the effectively connected income allocable to the partner is subject to withholding under section 1446. State of illinois tax filing online   See Foreign Governments and Certain Other Foreign Organizations , later. State of illinois tax filing online Foreign Intermediaries and Foreign Flow-Through Entities Payments made to a foreign intermediary or foreign flow-through entity are treated as made to the payees on whose behalf the intermediary or entity acts. State of illinois tax filing online The Form W-8IMY provided by a foreign intermediary or flow-through entity must be accompanied by additional information for you to be able to reliably associate the payment with a payee. State of illinois tax filing online The additional information required depends on the type of intermediary or flow-through entity and the extent of the withholding responsibilities it assumes. State of illinois tax filing online Form W-8IMY, Certificate of Foreign Intermediary, Foreign Flow-Through Entity, or Certain U. State of illinois tax filing online S. State of illinois tax filing online Branches for United States Tax Withholding. State of illinois tax filing online   This form is used by foreign intermediaries and foreign flow-through entities, as well as certain U. State of illinois tax filing online S. State of illinois tax filing online branches, to: Represent that a foreign person is a qualified intermediary or nonqualified intermediary, Represent, if applicable, that the qualified intermediary is assuming primary NRA withholding responsibility and/or primary Form 1099 reporting and backup withholding responsibility, Represent that a foreign partnership or a foreign simple or grantor trust is a withholding foreign partnership or a withholding foreign trust, Represent that a foreign flow-through entity is a nonwithholding foreign partnership, or a nonwithholding foreign trust and that the income is not effectively connected with the conduct of a trade or business in the United States, Represent that the provider is a U. State of illinois tax filing online S. State of illinois tax filing online branch of a foreign bank or insurance company and either is agreeing to be treated as a U. State of illinois tax filing online S. State of illinois tax filing online person or is transmitting documentation of the persons on whose behalf it is acting, or Represent that, for purposes of section 1446, it is an upper-tier foreign partnership or a foreign grantor trust and that the form is being used to transmit the required documentation. State of illinois tax filing online For information on qualifying as an upper-tier foreign partnership, see Regulations section 1. State of illinois tax filing online 1446-5. State of illinois tax filing online Qualified Intermediaries In most cases, a QI is any foreign intermediary that has entered into a QI withholding agreement (discussed earlier) with the IRS. State of illinois tax filing online A foreign intermediary that has received a QI employer identification number (QI-EIN) may represent on Form W-8IMY that it is a QI before it receives a fully executed agreement. State of illinois tax filing online The intermediary can claim that it is a QI until the IRS revokes its QI-EIN. State of illinois tax filing online The IRS will revoke a QI-EIN if the QI agreement is not executed and returned to the IRS within a reasonable period of time after the agreement was sent to the intermediary for signature. State of illinois tax filing online Responsibilities. State of illinois tax filing online   Payments made to a QI that does not assume NRA withholding responsibility are treated as paid to its account holders and customers. State of illinois tax filing online However, a QI is not required to provide you with documentation it obtains from its foreign account holders and customers. State of illinois tax filing online Instead, it provides you with a withholding statement that contains withholding rate pool information. State of illinois tax filing online A withholding rate pool is a payment of a single type of income, determined in accordance with the categories of income reported on Form 1042-S that is subject to a single rate of withholding. State of illinois tax filing online A qualified intermediary is required to provide you with information regarding U. State of illinois tax filing online S. State of illinois tax filing online persons subject to Form 1099 reporting and to provide you withholding rate pool information separately for each such U. State of illinois tax filing online S. State of illinois tax filing online person unless it has assumed Form 1099 reporting and backup withholding responsibility. State of illinois tax filing online For the alternative procedure for providing rate pool information for U. State of illinois tax filing online S. State of illinois tax filing online non-exempt persons, see the Form W-8IMY instructions. State of illinois tax filing online   The withholding statement must: Designate those accounts for which it acts as a qualified intermediary, Designate those accounts for which it assumes primary NRA withholding responsibility and/or primary Form 1099 and backup withholding responsibility, and Provide sufficient information for you to allocate the payment to a withholding rate pool. State of illinois tax filing online   The extent to which you must have withholding rate pool information depends on the withholding and reporting obligations assumed by the QI. State of illinois tax filing online Primary responsibility not assumed. State of illinois tax filing online   If a QI does not assume primary NRA withholding responsibility or primary Form 1099 reporting and backup withholding responsibility for the payment, you can reliably associate the payment with valid documentation only to the extent you can reliably determine the part of the payment that relates to each withholding rate pool for foreign payees. State of illinois tax filing online Unless the alternative procedure applies, the qualified intermediary must provide you with a separate withholding rate pool for each U. State of illinois tax filing online S. State of illinois tax filing online person subject to Form 1099 reporting and/or backup withholding. State of illinois tax filing online The QI must provide a Form W-9 or, in the absence of the form, the name, address, and TIN, if available, for such person. State of illinois tax filing online Primary NRA withholding responsibility assumed. State of illinois tax filing online   If you make a payment to a QI that assumes primary NRA withholding responsibility (but not primary Form 1099 reporting and backup withholding responsibility), you can reliably associate the payment with valid documentation only to the extent you can reliably determine the part of the payment that relates to the withholding rate pool for which the QI assumes primary NRA withholding responsibility and the part of the payment attributable to withholding rate pools for each U. State of illinois tax filing online S. State of illinois tax filing online person, unless the alternative procedure applies, subject to Form 1099 reporting and/or backup withholding. State of illinois tax filing online The QI must provide a Form W-9 or, in the absence of the form, the name, address, and TIN, if available, for such person. State of illinois tax filing online Primary NRA and Form 1099 responsibility assumed. State of illinois tax filing online   If you make a payment to a QI that assumes both primary NRA withholding responsibility and primary Form 1099 reporting and backup withholding responsibility, you can reliably associate a payment with valid documentation provided that you receive a valid Form W-8IMY. State of illinois tax filing online It is not necessary to associate the payment with withholding rate pools. State of illinois tax filing online Example. State of illinois tax filing online You make a payment of dividends to a QI. State of illinois tax filing online It has five customers: two are foreign persons who have provided documentation entitling them to a 15% rate of withholding on dividends; two are foreign persons subject to a 30% rate of withholding on dividends; and one is a U. State of illinois tax filing online S. State of illinois tax filing online individual who provides it with a Form W-9. State of illinois tax filing online Each customer is entitled to 20% of the dividend payment. State of illinois tax filing online The QI does not assume any primary withholding responsibility. State of illinois tax filing online The QI gives you a Form W-8IMY with which it associates the Form W-9 and a withholding statement that allocates 40% of the dividend to a 15% withholding rate pool, 40% to a 30% withholding rate pool, and 20% to the U. State of illinois tax filing online S. State of illinois tax filing online individual. State of illinois tax filing online You should report on Forms 1042-S 40% of the payment as made to a 15% rate dividend pool and 40% of the payment as made to a 30% rate dividend pool. State of illinois tax filing online The part of the payment allocable to the U. State of illinois tax filing online S. State of illinois tax filing online individual (20%) is reportable on Form 1099-DIV. State of illinois tax filing online Smaller partnerships and trusts. State of illinois tax filing online   A QI may apply special rules to a smaller partnership or trust (Joint Account Provision) only if the partnership or trust meets the following conditions. State of illinois tax filing online It is a foreign partnership or foreign simple or grantor trust. State of illinois tax filing online It is a direct account holder of the QI. State of illinois tax filing online It does not have any partner, beneficiary, or owner that is a U. State of illinois tax filing online S. State of illinois tax filing online person or a pass- through partner, beneficiary, or owner. State of illinois tax filing online   For information on these rules, see section 4A. State of illinois tax filing online 01 of the QI agreement. State of illinois tax filing online This is found in Appendix 3 of Revenue Procedure 2003-64. State of illinois tax filing online Also see Revenue Procedure 2004-21. State of illinois tax filing online Related partnerships and trusts. State of illinois tax filing online    A QI may apply special rules to a related partnership or trust only if the partnership or trust meets the following conditions. State of illinois tax filing online It is a foreign partnership or foreign simple or grantor trust. State of illinois tax filing online It is either: A direct account holder of the QI, or An indirect account holder of the QI that is a direct partner, beneficiary, or owner of a partnership or trust to which the QI has applied this rule. State of illinois tax filing online For information on these rules, see section 4A. State of illinois tax filing online 02 of the QI agreement. State of illinois tax filing online This is found in Appendix 3 of Revenue Procedure 2003-64. State of illinois tax filing online Also see Revenue Procedure 2005-77. State of illinois tax filing online Nonqualified Intermediaries If you are making a payment to an NQI, foreign flow-through entity, or U. State of illinois tax filing online S. State of illinois tax filing online branch that is using Form W-8IMY to transmit information about the branch's account holders or customers, you can treat the payment (or a part of the payment) as reliably associated with valid documentation from a specific payee only if, prior to making the payment: You can allocate the payment to a valid Form W-8IMY, You can reliably determine how much of the payment relates to valid documentation provided by a payee (a person that is not itself a foreign intermediary, flow- through entity, or U. State of illinois tax filing online S. State of illinois tax filing online branch), and You have sufficient information to report the payment on Form 1042-S or Form 1099, if reporting is required. State of illinois tax filing online The NQI, flow-through entity, or U. State of illinois tax filing online S. State of illinois tax filing online branch must give you certain information on a withholding statement that is associated with the Form W-8IMY. State of illinois tax filing online A withholding statement must be updated to keep the information accurate prior to each payment. State of illinois tax filing online Withholding statement. State of illinois tax filing online   In most cases, a withholding statement must contain the following information. State of illinois tax filing online The name, address, and TIN (if any, or if required) of each person for whom documentation is provided. State of illinois tax filing online The type of documentation (documentary evidence, Form W-8, or Form W-9) for every person for whom documentation has been provided. State of illinois tax filing online The status of the person for whom the documentation has been provided, such as whether the person is a U. State of illinois tax filing online S. State of illinois tax filing online exempt recipient (U. State of illinois tax filing online S. State of illinois tax filing online person exempt from Form 1099 reporting), U. State of illinois tax filing online S. State of illinois tax filing online non-exempt recipient (U. State of illinois tax filing online S. State of illinois tax filing online person subject to Form 1099 reporting), or a foreign person. State of illinois tax filing online For a foreign person, the statement must indicate whether the person is a beneficial owner or a foreign intermediary, flow-through entity, or a U. State of illinois tax filing online S. State of illinois tax filing online branch. State of illinois tax filing online The type of recipient the person is, based on the recipient codes used on Form 1042-S. State of illinois tax filing online Information allocating each payment, by income type, to each payee (including U. State of illinois tax filing online S. State of illinois tax filing online exempt and U. State of illinois tax filing online S. State of illinois tax filing online non-exempt recipients) for whom documentation has been provided. State of illinois tax filing online The rate of withholding that applies to each foreign person to whom a payment is allocated. State of illinois tax filing online A foreign payee's country of residence. State of illinois tax filing online If a reduced rate of withholding is claimed, the basis for a reduced rate of withholding (for example, portfolio interest, treaty benefit, etc. State of illinois tax filing online ). State of illinois tax filing online In the case of treaty benefits claimed by entities, whether the applicable limitation on benefits statement and the statement that the foreign person derives the income for which treaty benefits are claimed, have been made. State of illinois tax filing online The name, address, and TIN (if any) of any other NQI, flow-through entity, or U. State of illinois tax filing online S. State of illinois tax filing online branch from which the payee will directly receive a payment. State of illinois tax filing online Any other information a withholding agent requests to fulfill its reporting and withholding obligations. State of illinois tax filing online Alternative procedure. State of illinois tax filing online   Under this alternative procedure the NQI can give you the information that allocates each payment to each foreign and U. State of illinois tax filing online S. State of illinois tax filing online exempt recipient by January 31 following the calendar year of payment, rather than prior to the payment being made as otherwise required. State of illinois tax filing online To take advantage of this procedure, the NQI must: (a) inform you, on its withholding statement, that it is using the alternative procedure; and (b) obtain your consent. State of illinois tax filing online You must receive the withholding statement with all the required information (other than item 5) prior to making the payment. State of illinois tax filing online    This alternative procedure cannot be used for payments to U. State of illinois tax filing online S. State of illinois tax filing online non-exempt recipients. State of illinois tax filing online Therefore, an NQI must always provide you with allocation information for all U. State of illinois tax filing online S. State of illinois tax filing online non-exempt recipients prior to a payment being made. State of illinois tax filing online Pooled withholding information. State of illinois tax filing online   If an NQI uses the alternative procedure, it must provide you with withholding rate pool information, as opposed to individual allocation information, prior to the payment of a reportable amount. State of illinois tax filing online A withholding rate pool is a payment of a single type of income (as determined by the income categories on Form 1042-S) that is subject to a single rate of withholding. State of illinois tax filing online For example, an NQI that has foreign account holders receiving royalties and dividends, both subject to the 15% rate, will provide you with information for two withholding rate pools (one for royalties and one for dividends). State of illinois tax filing online The NQI must provide you with the payee specific allocation information (information allocating each payment to each payee) by January 31 following the calendar year of payment. State of illinois tax filing online Failure to provide allocation information. State of illinois tax filing online   If an NQI fails to provide you with the payee specific allocation information for a withholding rate pool by January 31, you must not apply the alternative procedure to any of the NQI's withholding rate pools from that date forward. State of illinois tax filing online You must treat the payees as undocumented and apply the presumption rules, discussed later in Presumption Rules . State of illinois tax filing online An NQI is deemed to have f
 
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Understanding Your IRS Notice or Letter

About Your Notice

If you receive a letter or notice from the IRS, it will explain the reason for the correspondence and provide instructions. Many of these letters and notices can be dealt with simply, without having to call or visit an IRS office.

The notice you receive covers a very specific issue about your account or tax return. Generally, the IRS will send a notice if it believes you owe additional tax, are due a larger refund, if there is a question about your tax return or a need for additional information.

IRS Notice Redesign

Currently, the IRS is in the process of redesigning and revising its correspondence with taxpayers for clarity, effectiveness and efficiency. The new format includes a plain language explanation of the nature of the correspondence, clearly states what action the taxpayer must take and presents a clear, clean design.    

Redesigned Notices

Notice Number Description Topic
CP01 We received the information that you provided and have verified your claim of identity theft. We have placed an identity theft indicator on your account. Identity Theft
CP01A This notice tells you about the Identity Protection Personal Identification Number (IP PIN) we sent you. Identity Theft
CP01H You received a CP 01H notice because we were unable to process your tax return. The IRS has locked your account because the Social Security Administration informed us that the Social Security number (SSN) of the primary or secondary taxpayer on the return belongs to someone who was deceased prior to the current tax year (before January 1, 2010 for a 2010 tax return).  
CP01S We received your Form 14039 or similar statement for your identity theft claim. We'll contact you when we finish processing your case or if we need additional information  
CP02H You owe a balance due as a result of amending your tax return to show receipt of a grant received as a result of Hurricane Katrina, Rita or Wilma. Balance Due
CP03C You received a tax credit (called the First-Time Homebuyer Credit) for a house you purchased. You may need to file a form to report a change in ownership to the house you purchased.  
CP04 Our records show that you or your spouse served in a combat zone, a qualified contingency operation, or a hazardous duty station during the tax year specified on your notice. As a result, you may be eligible for tax deferment.  
CP05 We’re reviewing your tax return.  
CP05A We are examining your return and we need documentation.  
CP07 We received your tax return and are holding your refund until we complete a more thorough review of the benefits you claimed under a treaty and/or the deductions claimed on Schedule A.  
CP08 You may qualify for the Additional Child Tax Credit and be entitled to some additional money. Additional Child Tax Credit
CP09 We've sent you this notice because our records indicate you may be eligible for the Earned Income Credit (EIC), but didn't claim it on your tax return.  
CP10 We made a change(s) to your return because we believe there's a miscalculation. This change(s) affected the estimated tax payment you wanted applied to your taxes for next year. Change To Your Estimated Tax Credit Amount
CP10A We made a change(s) to your return because we believe there's a miscalculation involving your Earned Income Credit. This change(s) affected the estimated tax payment you wanted applied to your taxes for next year. Change To Your Estimated Tax Credit Amount
CP11 We made changes to your return because we believe there’s a miscalculation. You owe money on your taxes as a result of these changes. Balance Due
CP11A We made changes to your return because we believe there's a miscalculation involving your Earned Income Credit. You owe money on your taxes as a result of these changes. Balance Due
CP11M We made changes to your return involving the Making Work Pay and Government Retiree Credit. You owe money on your taxes as a result of these changes. Balance Due
CP12 We made changes to correct a miscalculation on your return.  
CP12A We made changes to correct the Earned Income Credit (EIC) claimed on your tax return.  
CP12E We made changes to correct a miscalculation on your return.  
CP12M We made changes to the computation of the Making Work Pay and/or Government Retiree Credits on your return.  
CP12R We made changes to the computation of the Rebate Recovery Credit on your return.  
CP13 We made changes to your return because we believe there's a miscalculation. You're not due a refund nor do you owe an additional amount because of our changes. Your account balance is zero.  
CP13A We made changes to your return because we found an error involving your Earned Income Credit. You're not due a refund nor do you owe an additional amount because of our changes. Your account balance is zero.  
CP13M We made changes to your return involving the Making Work Pay credit or the Government Retiree Credit. You're not due a refund nor do you owe an additional amount because of our changes. Your account balance is zero.  
CP13R We made changes to your return involving the Recovery Rebate Credit. You're not due a refund nor do you owe an additional amount because of our changes. Your account balance is zero.  
CP14 We sent you this notice because you owe money on unpaid taxes.  
CP14I You owe taxes and penalties because you didn't take out the minimum amount you had to from your traditional individual retirement arrangement (IRA). Or, you put into a tax-sheltered account more than you can legally.  
CP15B We charged you a Trust Fund Recovery Penalty (TFRP) for not paying employment or excise taxes.  
CP16 We sent you this notice to tell you about changes we made to your return that affect your refund. We made these changes because we believe there was a miscalculation. Our records show you owe other tax debts and we applied all or part of your refund to them.  
CP18 We believe you incorrectly claimed one or more deductions or credits. As a result, your refund is less than you expected.  
CP19 We have increased the amount of tax you owe because we believe you incorrectly claimed one or more deductions or credits.  
CP20 We believe you incorrectly claimed one or more deductions or credits. As a result, your refund is less than you expected.  
CP21A We made the change(s) you requested to your tax return for the tax year specified on the notice. You owe money on your taxes as a result of the change(s). Balance Due
CP21B We made the change(s) you requested to your tax return for the tax year specified on the notice. You should receive your refund within 2-3 weeks of your notice. Refund
CP21C We made the change(s) you requested to your tax return for the tax year specified on the notice. You're not due a refund nor do you owe any additional amount. Your account balance for this tax form and tax year is zero. Even Balance
CP21E As a result of your recent audit, we made changes to your tax return for the tax year specified on the notice. You owe money on your taxes as a result of these changes. Balance Due
CP21I We made changes to your tax return for the tax year specified on the notice for Individual Retirement Arrangement (IRA) taxes. You owe money on your taxes as a result of these changes. Balance Due
CP22A We made the change(s) you requested to your tax return for the tax year specified on the notice. You owe money on your taxes as a result of the change(s). Balance Due
CP22E As a result of your recent audit, we made changes to your tax return for the tax year specified on the notice. You owe money on your taxes as a result of these changes. Balance Due
CP22I We made changes to your tax return for the tax year specified on the notice for Individual Retirement Arrangement (IRA) taxes. You owe money on your taxes as a result of these changes. Balance Due
CP23 We made changes to your return because we found a difference between the amount of estimated tax payments on your tax return and the amount we posted to your account. You have a balance due because of these changes.  
CP24 We made changes to your return because we found a difference between the amount of estimated tax payments on your tax return and the amount we posted to your account. You have a potential overpayment credit because of these changes.  
CP24E We made changes to your return because we found a difference between the amount of estimated tax payments on your tax return and the amount we posted to your account. You have a potential overpayment credit because of these changes.  
CP25 We made changes to your return because we found a difference between the amount of estimated tax payments on your tax return and the amount we posted to your account. You're not due a refund nor do you owe an additional amount because of our changes. Your account balance is zero.  
LT26 You were previously asked information regarding the filing of your tax return for a specific tax period.  
ST26 Antes le pedían información referente a la manera que fue presentada su declaración de impuestos para un período tributario específico.  
CP27 We've sent you this notice because our records indicate you may be eligible for the Earned Income Credit (EIC), but didn't claim it on your tax return.  
CP30 We charged you a penalty for not pre-paying enough of your tax either by having taxes withheld from your income, or by making timely estimated tax payments.  
CP30A We reduced or removed the penalty for underpayment of estimated tax reported on your tax return.  
CP31 Your refund check was returned to us, so you need to update your address. Refund
CP32 We sent you a replacement refund check.  
CP32A Call us to request your refund check.  
CP39 We used a refund from your spouse or former spouse to pay your past due tax debt. You may still owe money.  
CP42 The amount of your refund has changed because we used it to pay your spouse's past due tax debt.  
CP44 There is a delay processing your refund because you may owe other federal taxes.  
CP45 We were unable to apply your overpayment to your estimated tax as you requested. Overpayment
CP49 We sent you this notice to tell you we used all or part of your refund to pay a tax debt. Overpayment
CP51A We computed the tax on your Form 1040, 1040A or 1040EZ. You owe taxes.  
CP51B We computed the tax on your Form 1040, 1040A or 1040EZ. You owe taxes.  
CP51C We computed the tax on your Form 1040, 1040A or 1040EZ. You owe taxes.  
CP53 We can't provide your refund through direct deposit, so we're sending you a refund check by mail. Direct Deposits
CP53A We tried to direct deposit your refund, but the financial institution couldn’t process it.  We are researching your account, but it will take 8 to 10 weeks to reissue your refund.  
CP53B We tried to direct deposit your refund, but the financial institution couldn’t process it. We are researching your account, but it will take 8 to 10 weeks to complete our review and verify this refund.  
CP53C We tried to direct deposit your refund, but the financial institution couldn’t process it. When refund payments are questionable, we review related returns to ensure the return is valid. We are researching your account, but it will take 8 to 10 weeks to complete our review and verify this refund.  
CP54B Your tax return shows a different name and/or ID number from the information we have for your account. Please provide more information to us in order to receive your refund.  
CP54E Your tax return shows a different name and/or ID number from the information we have for your account. Please provide the requested information.  
CP54G Your tax return shows a different name and/or ID number from the information we have for your account. Please provide the requested information.  
CP54Q Your tax return shows a different name and/or ID number from the information we have on file for you or from the information from the Social Security Administration (SSA).We previously sent you a notice asking you to provide us some updated information. We still haven’t received a response from you.  
CP59 We sent you this notice because we have no record that you filed your prior personal tax return or returns.  
CP60 We removed a payment erroneously applied to your account.  
CP62 We applied a payment to your account.  
CP63 We are holding your refund because you have not filed one or more tax returns and we believe you will owe tax.  
CP71 You received this notice to remind you of the amount you owe in tax, penalty and interest.  
CP71A You received this notice to remind you of the amount you owe in tax, penalty and interest.  
CP71C You received this notice to remind you of the amount you owe in tax, penalty and interest.  
CP71D You received this notice to remind you of the amount you owe in tax, penalty and interest.  
CP72 You may have claimed a frivolous position on your tax return. A frivolous return is identified when some information on the return has no basis in the law.  
CP74 You are recertified for EITC. You don't have to fill out Form 8862, Information To Claim Earned Income Credit After Disallowance, in the future. You'll receive your EIC refund within 6 weeks as long as you don't owe other tax or debts we're required to collect.  
CP75 We’re auditing your tax return and we need documentation to verify the Earned Income Credit (EIC) that you claimed.  The Earned Income Credit and/or the Additional Child Tax Credit (ACTC) portion(s) of your refund is being held pending the results of the audit.  
CP75A We’re auditing your tax return and need documentation to verify the Earned Income Credit (EIC), dependent exemption(s) and filing status you claimed.  
CP75C You were banned from claiming the Earned Income Credit (EIC) in a prior tax year due to your intentional disregard of the rules or a fraudulent claim. Since your ban is still in effect, we disallowed the EIC for your current tax year.  
CP75D We’re auditing your tax return and we need documentation to verify the income and withholding you reported on your tax return. This may affect your eligibility for the Earned Income Credit (EIC), dependent exemption(s) and other refundable credits that you claimed. We are holding your refund pending the results of the audit.  
CP76 We are allowing your Earned Income Credit as claimed on your tax return. You will receive any expected refund in 8 weeks provided you owe no other taxes or legal debts we are required to collect.  
CP80 We credited payments and/or other credits to your tax account for the tax period shown on your notice. However, we haven't received your tax return.  
CP080 We credited payments and/or other credits to your tax account for the form and tax period shown on your notice. However, we haven't received your tax return.  
CP81 We haven’t received your tax return for a specific tax year. The statute of limitations to claim a refund of your credit or payment for that tax year is about to expire.  
CP081 We haven’t received your tax return for a specific tax year. The statute of limitations to claim a refund of your credit or payment for that tax year is about to expire.  
CP88 We are holding your refund because you have not filed one or more tax returns and we believe you will owe tax.  
CP90C We levied you for unpaid taxes. You have the right to a Collection Due Process hearing.  
CP102 We made changes to your return because we believe there’s a miscalculation.  You owe money on your taxes as a result of these changes.  
CP103 We made changes to your railroad retirement tax return because we believe there was a miscalculation. As a result of these changes, you have a balance due.  
CP104 We made changes to your excise tax return because we believe there was a miscalculation. As a result of these changes, there is a balance due.  
CP108 You are receiving this notice because you made a payment of $XXXXX on XXXXX, and we can’t determine the correct form or tax year to apply it to.  
CP112 We made changes to your return because we believe there’s a miscalculation. As a result, you are due a refund.  
CP113 We made changes to your railroad retirement tax return because we believe there was a miscalculation. As a result of these changes, you have an overpayment on your account.  
CP114 We made changes to your excise tax return because we believe there was a miscalculation. As a result of these changes, there is an overpayment on your account.  
CP120 You need to send us documentation of your tax-exempt status. Tax Exemptions
CP120A Your organization's tax-exempt status has been revoked for failure to file a Form 990 series return for three consecutive years. In addition, you are no longer eligible to sponsor a tax-sheltered annuity plan (Internal Revenue Code section 403(b) retirement plan).  
CP123 We made changes to your excise tax return because we believe there was a miscalculation. As a result of these changes, you have a balance due of less than $1.  
CP124 We made changes to your excise tax return because we believe there was a miscalculation. As a result of these changes, there is a balance due of less than $1.  
CP130 Your tax return filing requirements may have changed: You may no longer need to pay the Alternative Minimum Tax. Filing Requirements
CP138 This notice tells you that all or part of the overpayment on a return you filed was applied to other federal taxes you owe.  
CP141C You are receiving this notice because you did not respond to a previous request for missing or incomplete information on your return and your return is late.  
CP141I You are receiving this notice because you did not respond to a previous request for missing or incomplete information on your return.  
CP141L You are receiving this notice because you didn’t file your return by the due date.  
CP142 We sent you this notice because you filed your information returns late.  
CP143 We accepted your explanation for filing your information return late. We will continue processing your returns.  
CP145 We were unable to credit the full amount you requested to the succeeding tax period.  
CP152 We have received your return. Confirmation of Return Receipt
CP152A We received your Form 8038-CP, Return for Credit Payments to Issuers of Qualified Bonds and provides an explanation for the reduced credit payment amount.  
CP153 We can't provide you with your refund through a direct deposit, so we're sending you a refund check/credit payment by mail. Refund
CP156 We received your Form 990-T, Exempt Organization Business Income Tax Return and Form 8941, Credit for Small Employer Health Premiums.  
CP160 You received this notice to remind you of the amount you owe in tax, penalty and interest.  
CP161 You received this notice because of the money you owe from your tax return.  
CP163 You received this notice to remind you of the amount you owe in tax, penalty and interest.  
CP166 We were unable to process your monthly payment because there were insufficient funds in your bank account. Payment Process
CP169 You received this notice because we couldn't locate the return you said was previously filed.  
CP171 You received this notice to remind you of the amount you owe in tax, penalty and interest.  
CP178 Your tax return filing requirements may have changed: You may no longer owe excise tax. Filing Requirements
CP180/CP181 We sent you this notice because your tax return is missing a schedule or form.  
CP182 We sent you this notice because your tax return is missing Form 3468.  
CP187 You received this notice to remind you of the amount you owe in tax, penalty and interest.  
CP188 We are holding your refund until we determine you owe no other taxes.  
CP210/CP220 We made change(s) for the tax year specified on the notice.  
CP211A We approved your Form 8868, Application for Extension of Time To File an Exempt Organization Return.  
CP211B We denied your request to extend the time to file your Exempt Organization Return because your Form 8868, Application for Extension of Time To File an Exempt Organization Return, wasn't signed or was signed by someone who wasn’t authorized.  
CP211C We denied your request to extend the time to file your Exempt Organization Return because your Form 8868, Application for Extension of Time To File an Exempt Organization Return, wasn't received on time. A request for an extension of the time to file your Exempt Organization Return must be received on or before the due date of your return.  
CP211D We denied your request to extend the time to file your Exempt Organization Return for an additional three months because your Form 8868, Application for Extension of Time To File an Exempt Organization Return, Part II, Line 7 didn’t explain the need for addtional time OR establish reasons that prevented you from filing by the extended due date.  
CP211E We denied your request to extend the time to file your Exempt Organization Return because your Form 8868, Application for Extension of Time To File an Exempt Organization Return, didn’t meet one or more of the requirements.  
CP231 Your refund or credit payment was returned to us and we need you to update your current address. Address Update Needed
CP232A We approved your request for an extension to file your Form 5330.  
CP232B We denied your request to extend the time to file Form 5330 because your Form 5558, Application for Extension of Time To File Certain Employee Plan Returns, wasn't received on time. A request for an extension of the time to file Form 5330 must be received on or before the due date of your return.  
CP232C We denied your request to extend the time to file Form 5330 because your Form 5558, Application for Extension of Time To File Certain Employee Plan Returns, wasn't signed or was signed by someone who wasn’t authorized.  
CP232D We denied your request to extend the time to file Form 5330 because your Form 5558, Application for Extension of Time To File Certain Employee Plan Returns, didn’t state a reason why you need the extension.  
CP237 We sent you a replacement refund check.  
CP237A Call us to request your refund check.  
CP254 Your organization submitted a paper return for the tax period in question.  Because our records show that you must file electronically, the paper return doesn’t satisfy your filing obligation.  
CP255 We need information to complete the termination of your private foundation status.  
CP259 We've sent you this notice because our records indicate you didn't file the required business tax return identified in the notice.  
CP259A We sent you this notice because our records indicate you did not file a required Form 990/990-EZ, Return of Organization Exempt From Income Tax.  
CP259B We sent you this notice because our records indicate you didn't file a required Form 990-PF, Return of Private Foundation or Section 4947(a)(1) Nonexempt Charitable Trust Treated as a Private Foundation.  
CP259C We sent you this notice because our records indicate you are presumed to be a private foundation and you didn't file a required Form 990-PF, Return of Private Foundation or Section 4947(a)(1) Nonexempt Charitable Trust Treated as a Private Foundation.  
CP259D We sent you this notice because our records indicate you did not file a required Form 990-T, Exempt Organization Business Income Tax Return.  
CP259E We sent you this notice because our records indicate you did not file a required Form 990-N, e-Postcard.  
CP259F We're sending you this notice because our records indicate you did not file a required Form 5227, Split-Interest Trust information Return.  
CP259G We sent you this notice because our records indicate you did not file a required Form 1120-POL, U.S. Income Tax Return for Certain Political Organizations.  
CP259H We sent you this notice because our records indicate you are a tax-exempt political organization and you did not file a required Form 990/990-EZ, Return of Organization Exempt From Income Tax.  
CP261 CP261 is the approval notice for Form 2553, Election by a Small Business Corporation.  
CP264 CP264 is the notice for denial of Form 2553, Election by a Small Business Corporation.  
CP267A You received a CP267A Notice because you’ve overpaid the Branded Prescription Drug Fee.  
CP267B You received a CP267B notice because you overpaid your Insurance Provider Fee under Section 9010 of ACA.  
CP268 We made changes to your return because we believe there is a miscalculation on your return. You have a potential overpayment credit because of this miscalculation.  
CP276A We didn't receive a correctly completed tax liability schedule. We normally charge a Federal Tax Deposit (FTD) penalty when this happens. We decided not to do so this time. FTD Penalty
CP276B We didn't receive the correct amount of tax deposits. We normally charge a Federal Tax Deposit penalty when this happens. We decided not to do so this time. FTD Penalty
CP279 CP279 is the notice of acceptance to the parent corporation of a Qualified Subchapter S Subsidiary (QSub) from Form 8869, Qualified Subchapter S Subsidiary Election.  
CP279A CP279A is the notice of acceptance for a Qualified Subchapter S Subsidiary.  
CP282 You received this notice because you indicated on your Form 1065, U.S. Return of Partnership Income, or Form1065-B, U.S. Return of Income for Electing Large Partnerships, that you have foreign partners.  
CP283C We charged you a penalty for filing a late or incomplete Form 8955-SSA, Annual Registration Statement Identifying Separated Participants with Deferred Vested Benefits.  
CP284 We approved your Form 1128, Application to Adopt, Change, or Retain a Tax Year.  
CP285 CP285 notifies BMF taxpayers the reason their Form 1128, Application To Adopt, Change, or Retain a Tax Year, was denied.  
CP286 We send this notice when we approve Form 8716, Election To Have a Tax Year Other Than a Required Tax Year.  
CP288 We accepted your election to be treated as a Qualified Subchapter S Trust (QSST).  
CP290 We're approving your Electing Small Business Trust (ESBT) election.  
CP291 We're revoking your Electing Small Business Trust (ESBT) election.  
CP292 We're revoking your Qualified Subchapter S Trust (QSST) election.  
CP295 We charged you a penalty on your Form 5500.  
CP295A We charged you a penalty on your Form 5500.  
CP297C We levied you for unpaid taxes. You have the right to a Collection Due Process hearing.  
CP299 Your organization may be required to file an annual electronic notice (e-Postcard), Form 990-N.  
CP301 We sent you this notice to inform that you visited IRS online services website and went through Identity Verification process.  
CP501 You have a balance due (money you owe the IRS) on one of your tax accounts.  
CP503 We have not heard from you and you still have an unpaid balance on one of your tax accounts.  
CP504 You have an unpaid amount due on your account. If you do not pay the amount due immediately, the IRS will seize (levy) your state income tax refund and apply it to pay the amount you owe.  
CP504B You have an unpaid amount due on your account. If you do not pay the amount due immediately, the IRS will seize (levy) certain property or rights to property and apply it to pay the amount you owe.  
CP515I This is a reminder notice that we still have no record that you filed your prior tax return or returns.  
CP515B You received this reminder notice because our records indicate you didn't file a business tax return.  
CP516 This is a reminder notice that we still have no record that you filed your prior tax return or returns.  
CP518I This is a final reminder notice that we still have no record that you filed your prior tax return(s).  
CP518B This is a final reminder notice that our records still indicate you haven't filed a business tax return.  
CP521 This notice is to remind you that you have an installment agreement payment due. Please send your payment immediately.  
CP523 This notice informs you of our intent to terminate your installment agreement and seize (levy) your assets. You have defaulted on your agreement.  
CP547 We received your Form 2848, 8821, or 706, and we assigned you a Centralized Authorization File (CAF) number.  
CP563 We reviewed your Form W-7A, Application for Taxpayer Identification Number for Pending U.S. Adoptions, and we need additional information in order to process it.  
CP565 We gave you an Individual Taxpayer Identification Number (ITIN).  
CP565 (SP) Nosotros le asignamos un Número de Identificación Personal del Contribuyente (ITIN, por sus siglas en inglés).  
CP566 We need more information to process your application for an Individual Taxpayer Identification Number (ITIN). You may have sent us an incomplete form. You may have sent us the wrong documents.  
CP566 (SP) Necesitamos más información para poder tramitar su solicitud para un Número de Identificación Personal del Contribuyente (ITIN, por sus siglas en inglés). Usted quizá nos envió un formulario incompleto. O, quizá nos envió los documentos incorrectos.  
CP567 We rejected your application for an Individual Taxpayer Identification Number (ITIN). You may not be eligible for an ITIN. Your documents may be invalid. We may not have received a reply when we asked for more information.  
CP567 (SP) Hemos rechazado su solicitud para un Número de Identificación Personal de Contribuyente (ITIN, por sus siglas en inglés). Es posible que no reúna los requisitos para un ITIN o que sus documentos no sean válidos. O es posible que no hayamos recibido una contestación de su parte cuando solicitamos más información.  
CP601 Usted tiene un saldo pendiente de pago (dinero que le debe al IRS) en una de sus cuentas contributivas.  
CP603 No hemos recibido respuesta de parte de usted y todavía tiene un saldo sin pagar en una de sus cuentas contributivas.  
CP604 Usted tiene un saldo sin pagar en su cuenta. De no pagar esta cantidad inmediatemente, el IRS embargará cualquier reembolso de impuestos estatales al que tenga derecho y aplicarlo al pago de su deuda.  
CP604B Usted tiene un saldo sin pagar en su cuenta. De no pagar esta cantidad inmediatemente, el IRS embargará ciertas propiedades o derechos de propiedad y lo aplicará al pago de su deuda.  
CP615I Este aviso es un recordatorio, que según nuestros registros, todavía no tenemos información de que usted haya presentado su anterior declaración o declaraciones de impuestos.  
CP615B Este aviso es un recordatorio,  que según nuestros registros, usted todavía no ha presentado una declaración de impuestos del negocio.  
CP616 Este es un recordatorio que todavía no tenemos un registro de que usted presentó su anterior declaración o declaraciones de impuestos.  
CP618I Lo presente, es el aviso final para recordarle que según nuestros registros, usted todavía no ha presentado su(s) declaración(es) anterior(es) de impuestos.  
CP618B Lo presente, es el aviso final para recordarle que según nuestros registros, usted todavía no ha presentado una declaración de impuestos del negocio.  
CP621 Este aviso es para notificarle que usted tiene un plan de pagos a plazos vencido. Por favor, envíe el pago inmediatamente.  
CP623 Este aviso es para informarle nuestra intención de cancelar su plan de pagos a plazos y confiscar (embargar) sus bienes. Usted incumplió en su acuerdo.  
CP701 Recibimos su Formulario 14039 (SP) o declaración similar sobre su reclamo de robo de identidad. Nos comunicaremos con usted cuando completemos el procesamiento de su caso o en caso de necesitar información adicional.  
CP711 Nosotros realizamos cambios a su planilla debido a que entendemos que hubo un cálculo erróneo. Como resultado de estos cambios, usted adeuda dinero por sus contribuciones.  
CP712 Hemos realizado cambios para corregir un error de cálculo en su planilla.  
CP713 Hemos realizado cambios para corregir un error de cálculo en su planilla. No se le debe un reembolso y no adeuda una cantidad de dinero adicional a causa de estos cambios. El saldo de su cuenta es cero.  
CP714 Le enviamos este aviso porque usted adeuda contribuciones pendientes de pago.  
CP721 Hicimos el(los) cambio(s) que usted solicitó a su declaración de impuestos para el año tributario que aparece en su aviso. Como resultado de éste(estos) cambio(s) usted debe dinero en sus impuestos.  
CP722 Hicimos el(los) cambio(s) que usted solicitó a su declaración de impuestos para el año tributario que aparece en su aviso. Como resultado de éste(estos) cambio(s) usted debe dinero en sus impuestos.  
CP749 Le enviamos este aviso para informarle que hemos utilizado todo o parte de su reintegro para pagar una deuda contributiva.  
CP759 Le enviamos este aviso porque no tenemos registro que indique que usted radicó su planilla o planillas de contribuciones personales para uno o varios años anteriores.  
CP771 Usted recibió este aviso para recordarle sobre la cantidad que adeuda en contribuciones, multas e intereses.  
CP772 Usted recibió este aviso para recordarle sobre la cantidad que adeuda en contribuciones, multas e intereses.  
CP773 Usted recibió este aviso para recordarle sobre la cantidad que adeuda en contribuciones, multas e intereses.  
CP774 Usted recibió este aviso para recordarle sobre la cantidad que adeuda en contribuciones, multas e intereses.  
CP802 Hemos hecho cambios a su declaración ya que creemos que hay un cálculo erróneo.  Usted adeuda dinero por sus impuestos como resultado de estos cambios.  
CP812 Hemos hecho cambios a su declaración ya que creemos que hay un cálculo erróneo.  Como resultado, a usted se le adeuda un reembolso.  
CP838 Este aviso le informa a usted, que parte o todo su pago en exceso en la declaración que usted presentó, fue acreditado a otros impuestos federales que usted adeuda.  
CP861 Usted recibió este aviso debido al dinero que adeuda de su planilla de contribuciones.  
CP910/CP920 Hicimos cambio(s) para el año tributario indicado en el aviso.  
CP959 Usted no radicó su planilla de contribución de negocios identificada en este aviso.  
CP2000 The income and/or payment information we have on file doesn’t match the information you reported on your tax return. This could affect your tax return; it may cause an increase or decrease in your tax, or may not change it at all.  
CP2005 We accepted the information you sent us. We're not going to change your tax return. We've closed our review of it.  
CP2006 We received your information. We'll look at it and let you know what we're going to do.  
CP2030 We are proposing changes in income, credits, and deductions reported on your U.S. Corporation Income Tax Return. We compared your information with items reported to us by banks, businesses and other payers.  
CP2057 You need to file an amended return. We've received information not reported on your tax return.  
CP2501 You need to contact us. We've received information not reported on your tax return.  
CP2531 Your Tax Return does not match the information we have on file.  
CP2566 We didn't receive your tax return. We have calculated your tax, penalty and interest based on wages and other income reported to us by employers, financial institutions and others.  
CP2566R We previously sent you a CP63 notice informing you we are holding your refund until we receive one or more unfiled tax returns. Because we received no reply to our previous notice, we have calculated your tax, penalty and interest based on wages and other income reported to us by employers, financial institutions and others.  
CP3219A We've received information that is different from what you reported on your tax return. This may result in an increase or decrease in your tax. The notice explains how the amount was calculated and how you can challenge it in U.S. Tax Court.  
CP3219B This Statutory Notice of Deficiency notifies you of the IRS’s intent to assess a tax deficiency and informs you of your right to petition the United States Tax Court to dispute the proposed adjustments. .  
CP3219N We didn't receive your tax return. We have calculated your tax, penalty and interest based on wages and other income reported to us by employers, financial institutions and others.  

Other Notices and Letters

Notice or Letter Number Title
CP 57 Notice of Insufficient Funds
CP 90 / CP 297 Final Notice - Notice of Intent to Levy and Notice of Your Right to a Hearing
CP 297A Notice of Levy and Notice of Your Right to a Hearing
CP 91 / CP 298 Final Notice Before Levy on Social Security Benefits
Letter 0484C Collection Information Statement Requested (Form 433F/433D); Inability to Pay/Transfer
Letter 0549C Balance Due on Account is Paid
Letter 668D(LP 68) We released the taxpayer's levy.
Letter 0681C Proposal to Pay Accepted
Letter 0757C Installment Privilege Terminated
Letter 1058 (LT 11) Final Notice prior to levy; your right to a hearing
Letter 1615 (LT 18) Mail us your overdue tax returns.
Letter 1731 (LP 64) Please help us locate a taxpayer.
Letter 1737 (LT 27) Please complete and site Form 433F, Collection Information Statement.
Letter 1961C Installment Agreement for Direct Debit 433-G
Letter 1962C Installment Agreement Reply to Taxpayer
Letter 2050 (LT 16) Please call us about your overdue taxes or tax return.
Letter 2257C Balance Due Total to Taxpayer
Letter 2271C Installment Agreement for Direct Debit Revisions
Letter 2272C Installment Agreement Cannot be Considered
Letter 2273C Installment Agreement Accepted: Terms Explained
Letter 2318C Installment Agreement: Payroll Deduction (F2159) Incomplete
Letter 2357C Abatement of Penalties and Interest
Letter 2603C Installment Agreement Accepted - Notice of Federal Tax Lien Will be Filed
Letter 2604C Pre-assessed Installment Agreement
Letter 2761C Request for Combat Zone Service Dates
Letter 2789C Taxpayer Response to Reminder of Balance Due
Letter 2800C Incorrect Form W-4, Employee's Withholding Allowance Certificate.
Letter 2801C Exempt Status May not be Allowed
Letter 2840C CC IAPND Installment Agreement Confirmation
Letter 3030C Balance Due Explained:Tax/Interest Not Paid
Letter 3127C Revision to Installment Agreement
Letter 3217C Installment Agreement Accepted: Terms Explained
Letter 3228 (LT 39) Reminder notice.
Letter 4883C We received your federal income tax return; however, we need more information from you to process it.
Letter 5071C We received your federal income tax return; however, we need more information from you to process it.
Letter LP 47 Address Information Request
Letter LP 59 Please contact us about the taxpayer levy.

Eight Things to Know If You Receive an IRS Notice or Letter

Read about eight things every taxpayer should know about IRS notices.

How To Identify Your Notice

The notice number prints on the top right-hand side of each page of all our notices and on the lower right-hand side of the tear-off stub included with most of them. That number identifies the message we deliver in every notice. While the contents may vary somewhat, every notice with the same number has the same basic purpose.

What If My Notice Isn't Listed

You'll find useful information here about many of the notices we send, including the purpose of the notice, the reason we send it, and a list of enclosures we might include with it. There's also sample content for each. Since parts of our notices vary depending on account conditions, the samples may not exactly match the notices we mail. The basic message, though, will be the same.

  • Individual Filer Notices
    Notices we send about Form 1040, 1040A, or 1040EZ, or any schedules, forms, or attachments included with it are Individual Filer Notice.
  • Business Filer Notices
    Notices we send about business-related tax forms such as Forms 941, 1065, and 1120, are Business Filer Notices.

Get More Information

  • Look in the upper right-hand corner to find your notice number.
  • Select your notice number from one of the tables to the left to find additional information about your notice. (Please note that not all notices are on the list.)
  • Call 1-800-829-1040 or visit a local IRS office if you suspect that you have received a fraudulent notice or that you are a victim of identity theft.

Learn about Payment Options

Get Tax Help

Find Forms and Publications

 

Page Last Reviewed or Updated: 24-Feb-2014

The State Of Illinois Tax Filing Online

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State of illinois tax filing online 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. State of illinois tax filing online Defined contribution plans, Defined contribution plan. State of illinois tax filing online Disabilities, persons with Early distributions to, Disabled. State of illinois tax filing online Distributions After required beginning date, Distributions after the required beginning date. State of illinois tax filing online Age 59 1/2 rule, Age 59½ Rule Beneficiaries (see Beneficiaries) Contributions in same year as, Both contributions for 2013 and distributions in 2013. State of illinois tax filing online Delivered outside U. State of illinois tax filing online S. State of illinois tax filing online , IRA distributions delivered outside the United States. State of illinois tax filing online Figuring nontaxable and taxable amounts, Figuring the Nontaxable and Taxable Amounts From individual retirement accounts, Distributions from individual retirement account. State of illinois tax filing online From individual retirement annuities, Distributions from individual retirement annuities. State of illinois tax filing online Fully or partly taxable, Distributions Fully or Partly Taxable Income from, Income from IRA distributions. State of illinois tax filing online Inherited IRAs (see Inherited IRAs) Insufficient, Excess Accumulations (Insufficient Distributions) Qualified charitable, Qualified charitable distributions. State of illinois tax filing online Qualified HSA funding, One-time qualified HSA funding distribution. State of illinois tax filing online Qualified reservist, Qualified reservist distributions. State of illinois tax filing online 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. State of illinois tax filing online SIMPLE IRAs, Are Distributions Taxable? Taxable status of, Are Distributions Taxable? Divorce Rollovers by former spouse, Distributions under divorce or similar proceedings (alternate payees). State of illinois tax filing online Transfers incident to, Transfers Incident To Divorce E Early distributions, What Acts Result in Penalties or Additional Taxes?, Early Distributions, Nondeductible contributions. State of illinois tax filing online (see also Penalties) Age 59 1/2 rule, Age 59½ Rule Defined, Early distributions defined. State of illinois tax filing online Disability exception, Disabled. State of illinois tax filing online First-time homebuyers, exception, First home. State of illinois tax filing online Higher education expenses, exception, Higher education expenses. State of illinois tax filing online Medical insurance, exception, Medical insurance. State of illinois tax filing online 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. State of illinois tax filing online Education expenses, Higher education expenses. State of illinois tax filing online Employer and employee association trust accounts, Employer and Employee Association Trust Accounts Employer plans Covered by, Covered by an employer retirement plan. State of illinois tax filing online 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. State of illinois tax filing online Defined contribution plans, Defined contribution plan. State of illinois tax filing online Effect of modified AGI on deduction (Table 1-2), Table 1-2. State of illinois tax filing online 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. State of illinois tax filing online Endowment contracts (see Annuity contracts) Estate tax, Estate tax. State of illinois tax filing online Deduction for inherited IRAs, Federal estate tax deduction. State of illinois tax filing online Excess accumulations, Excess Accumulations (Insufficient Distributions), Make up of shortfall in distribution. State of illinois tax filing online Roth IRAs, Distributions After Owner's Death Excess contributions, Excess Contributions Closed tax year, Closed tax year. State of illinois tax filing online Deducted in earlier year, Excess contribution deducted in an earlier year. State of illinois tax filing online Deducting in a later year, Deducting an Excess Contribution in a Later Year Due to incorrect rollover information, Excess due to incorrect rollover information. State of illinois tax filing online Recharacterizing, Recharacterizing excess contributions. State of illinois tax filing online 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. State of illinois tax filing online Federal judges, Federal judges. State of illinois tax filing online Fiduciaries Prohibited transactions, Fiduciary. State of illinois tax filing online Filing before IRA contribution is made, Filing before a contribution is made. State of illinois tax filing online Filing status, Filing Status Deduction phaseout and, Filing status. State of illinois tax filing online Firefighters, volunteer, Volunteer firefighters. State of illinois tax filing online First-time homebuyers, First home. State of illinois tax filing online Five-year rule (see 5-year rule) Form 1040 Modified AGI calculation from, Form 1040. State of illinois tax filing online , Form 1040NR. State of illinois tax filing online Form 1040A Modified AGI calculation from, Form 1040A. State of illinois tax filing online Form 1099-R, Reporting and Withholding Requirements for Taxable Amounts Distribution code 1 used on, Form 5329 not required. State of illinois tax filing online Letter codes used on, Letter codes. State of illinois tax filing online Number codes used on, Number codes. State of illinois tax filing online Withdrawal of excess contribution, Form 1099-R. State of illinois tax filing online Form 5329, Additional 10% tax, Reporting the tax. State of illinois tax filing online , Reporting Additional Taxes Recapture tax, Recapture tax for changes in distribution method under equal payment exception. State of illinois tax filing online Form 8606, Form 8606. State of illinois tax filing online , Form 8606. State of illinois tax filing online , Reporting your nontaxable distribution on Form 8606. State of illinois tax filing online , Figuring the Nontaxable and Taxable Amounts Failure to file, penalty, Penalty for failure to file Form 8606. State of illinois tax filing online Form 8880, How to figure and report the credit. State of illinois tax filing online Form W-2 Employer retirement plans, Are You Covered by an Employer Plan? Free tax services, Free help with your tax return. State of illinois tax filing online Frozen deposits, Frozen deposit. State of illinois tax filing online Full-time student Retirement savings contributions credit, Full-time student. State of illinois tax filing online H Help (see Tax help) Higher education expenses, Higher education expenses. State of illinois tax filing online How to Set up an IRA, How Can a Traditional IRA Be Opened? Treat withdrawn contributions, How to treat withdrawn contributions. State of illinois tax filing online HSA funding distributions, qualified, One-time qualified HSA funding distribution. State of illinois tax filing online I Individual retirement accounts, Individual Retirement Account Distributions from, Distributions from individual retirement account. State of illinois tax filing online Individual retirement annuities, Individual Retirement Annuity Distributions from, Distributions from individual retirement annuities. State of illinois tax filing online 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. State of illinois tax filing online Inherited IRAs, What if You Inherit an IRA?, More information. State of illinois tax filing online Rollovers, Inherited IRAs. State of illinois tax filing online Insufficient distributions, Excess Accumulations (Insufficient Distributions) Interest on IRA, Reminders Investment in collectibles Collectibles defined, Collectibles. State of illinois tax filing online Exception, Exception. State of illinois tax filing online K Kay Bailey Hutchison Spousal IRAs Contribution limits, Kay Bailey Hutchison Spousal IRA Limit Deductions, Kay Bailey Hutchison Spousal IRA. State of illinois tax filing online Roth IRA contribution limits, Can you contribute to a Roth IRA for your spouse? Keogh plans Rollovers from, Keogh plans and rollovers. State of illinois tax filing online L Last-in first-out rule, Last-in first-out rule. State of illinois tax filing online Life expectancy, Life expectancy. State of illinois tax filing online Life insurance, Life insurance contract. State of illinois tax filing online Losses Roth IRAs, Recognizing Losses on Investments Traditional IRAs, Recognizing Losses on Traditional IRA Investments M Marital status, change in, Change in marital status. State of illinois tax filing online Matching contributions (SIMPLE), Matching contributions. State of illinois tax filing online Medical expenses, unreimbursed, Unreimbursed medical expenses. State of illinois tax filing online Medical insurance, Medical insurance. State of illinois tax filing online 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. State of illinois tax filing online Effect of Modified AGI1 on Deduction if You Are Covered by a Retirement Plan at Work Figuring (Worksheet 1-1), Worksheet 1-1. State of illinois tax filing online Figuring Your Modified AGI No employer retirement plan coverage and deduction (Table 1-3), Table 1-3. State of illinois tax filing online Effect of Modified AGI1 on Deduction if You Are NOT Covered by a Retirement Plan at Work Roth IRAs, Modified AGI. State of illinois tax filing online Effect on contribution amount (Table 2-1), Table 2-1. State of illinois tax filing online Effect of Modified AGI on Roth IRA Contribution More than one beneficiary, More than one beneficiary. State of illinois tax filing online More than one IRA, More than one IRA. State of illinois tax filing online Recharacterization, More than one IRA. State of illinois tax filing online Required minimum distribution, More than one IRA. State of illinois tax filing online N Nondeductible contributions, Nondeductible Contributions, Nondeductible contributions. State of illinois tax filing online Failure to report, Failure to report nondeductible contributions. State of illinois tax filing online Overstatement penalty, Penalty for overstatement. State of illinois tax filing online Notice Qualified employer plan to provide prior to rollover distribution, Written explanation to recipients. State of illinois tax filing online Rollovers, Rollover notice. State of illinois tax filing online P Partial rollovers, Partial rollovers. State of illinois tax filing online , Partial rollover. State of illinois tax filing online Penalties, What Acts Result in Penalties or Additional Taxes?, Form 5329 not required. State of illinois tax filing online Early distributions, Early Distributions, Nondeductible contributions. State of illinois tax filing online Excess accumulations, Excess Accumulations (Insufficient Distributions), Make up of shortfall in distribution. State of illinois tax filing online Excess contributions, Excess Contributions Roth IRAs, What if You Contribute Too Much? Exempt transactions, Exempt Transactions, Services received at reduced or no cost. State of illinois tax filing online Failure to file Form 8606, Penalty for failure to file Form 8606. State of illinois tax filing online Overstatement of nondeductible contributions, Penalty for overstatement. State of illinois tax filing online Prohibited transactions, Prohibited Transactions, Services received at reduced or no cost. State of illinois tax filing online 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. State of illinois tax filing online Prohibited transactions, Prohibited Transactions, Services received at reduced or no cost. State of illinois tax filing online Taxes on, Taxes on prohibited transactions. State of illinois tax filing online Publications (see Tax help) Q Qualified charitable distributions, Qualified charitable distributions. State of illinois tax filing online Qualified domestic relations orders (QDROs), Qualified domestic relations order. State of illinois tax filing online 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. 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State of illinois tax filing online Recharacterization, Reporting a Recharacterization Rollovers From employer plans, Reporting rollovers from employer plans. State of illinois tax filing online From IRAs, Reporting rollovers from IRAs. State of illinois tax filing online Taxable amounts, Reporting and Withholding Requirements for Taxable Amounts Taxable distributions, Reporting taxable distributions on your return. State of illinois tax filing online Required beginning date, Distributions after the required beginning date. State of illinois tax filing online Required minimum distribution, Reminders, When Must You Withdraw Assets? (Required Minimum Distributions), Annuity distributions from an insurance company. State of illinois tax filing online Distribution period, Distribution period. State of illinois tax filing online During lifetime, Distributions during your lifetime. State of illinois tax filing online 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. State of illinois tax filing online Installments allowed, Installments allowed. State of illinois tax filing online More than one IRA, More than one IRA. State of illinois tax filing online Sole beneficiary spouse who is more than 10 years younger, Sole beneficiary spouse who is more than 10 years younger. State of illinois tax filing online Reservists, Reservists. State of illinois tax filing online Qualified reservist distribution, Qualified reservist distributions. State of illinois tax filing online Qualified reservist repayments, Qualified reservist repayments. State of illinois tax filing online Retirement bonds (see Individual retirement bonds) Retirement savings contributions credit, Retirement Savings Contributions Credit (Saver's Credit), How to figure and report the credit. State of illinois tax filing online Rollovers, Rollovers, Reporting rollovers from employer plans. State of illinois tax filing online Airline payments, Rollover of Airline Payments Amount, Amount. State of illinois tax filing online Choosing an option (Table 1-5), Table 1-5. State of illinois tax filing online Comparison of Payment to You Versus Direct Rollover Completed after 60-day period, Rollovers completed after the 60-day period. State of illinois tax filing online Conduit IRAs, IRA as a holding account (conduit IRA) for rollovers to other eligible plans. State of illinois tax filing online Direct rollover option, Direct rollover option. State of illinois tax filing online Extension of period, Extension of rollover period. State of illinois tax filing online From bond purchase plan, Rollover from bond purchase plan. State of illinois tax filing online 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. State of illinois tax filing online 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. State of illinois tax filing online Inherited IRAs, Inherited IRAs. State of illinois tax filing online Nonspouse beneficiary, Rollover by nonspouse beneficiary. State of illinois tax filing online Notice, Rollover notice. State of illinois tax filing online Partial, Partial rollovers. State of illinois tax filing online , Partial rollover. State of illinois tax filing online 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. State of illinois tax filing online Time limit, Time Limit for Making a Rollover Contribution To Roth IRAs, Conversion methods. State of illinois tax filing online To traditional IRA, Kinds of rollovers to a traditional IRA. State of illinois tax filing online Waiting period between, Waiting period between rollovers. State of illinois tax filing online , No waiting period between rollovers. State of illinois tax filing online 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. State of illinois tax filing online Contributions, Can You Contribute to a Roth IRA?, Applying excess contributions. State of illinois tax filing online Timing of, When Can You Make Contributions? To traditional IRAs and to Roth IRAs, Roth IRAs and traditional IRAs. State of illinois tax filing online Conversion, Converting From Any Traditional IRA Into a Roth IRA, Conversion by rollover from traditional to Roth IRA. State of illinois tax filing online , Recharacterizing to a SEP IRA or SIMPLE IRA. State of illinois tax filing online , 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. State of illinois tax filing online Effect of Modified AGI on Roth IRA Contribution Figuring (Worksheet 2-1), Worksheet 2-1. State of illinois tax filing online 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. State of illinois tax filing online Income of, Self-employment income. State of illinois tax filing online SIMPLE plans, Self-employed individual. State of illinois tax filing online SEP IRAs Recharacterizing to, Recharacterizing to a SEP IRA or SIMPLE IRA. State of illinois tax filing online Separated taxpayers Filing status of, Lived apart from spouse. State of illinois tax filing online 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. State of illinois tax filing online SIMPLE IRAs, Savings Incentive Match Plans for Employees (SIMPLE), Two-year rule. State of illinois tax filing online Contributions, How Are Contributions Made?, How Much Can Be Contributed on Your Behalf? Conversion from, Converting from a SIMPLE IRA. State of illinois tax filing online 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. State of illinois tax filing online Rollovers, Rollovers and Transfers Exception Salary reduction contribution limits, Salary reduction contributions limit. State of illinois tax filing online Self-employed persons, Self-employed individual. State of illinois tax filing online SIMPLE plan, defined, What Is a SIMPLE Plan? Traditional IRA, mistakenly moved to, Traditional IRA mistakenly moved to SIMPLE IRA. State of illinois tax filing online , Traditional IRA mistakenly moved to SIMPLE IRA. State of illinois tax filing online Two-year rule, Two-year rule. State of illinois tax filing online 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. State of illinois tax filing online Retirement savings contributions credit, Full-time student. State of illinois tax filing online Surviving spouse, Surviving spouse. State of illinois tax filing online , Surviving spouse. State of illinois tax filing online Rollovers by, Distributions received by a surviving spouse. State of illinois tax filing online T Tables Modified AGI Employer retirement plan coverage and deduction (Table 1-2), Table 1-2. State of illinois tax filing online 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. State of illinois tax filing online 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. State of illinois tax filing online Effect of Modified AGI on Roth IRA Contribution Rollover vs. State of illinois tax filing online direct payment to taxpayer (Table 1-5), Table 1-5. State of illinois tax filing online Comparison of Payment to You Versus Direct Rollover Using this publication (Table I-1), Table I-1. State of illinois tax filing online 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. State of illinois tax filing online Tax help, How To Get Tax Help Tax year, Tax year. State of illinois tax filing online Tax-sheltered annuities Rollovers from, Distribution from a tax-sheltered annuity. State of illinois tax filing online Traditional IRAs, Traditional IRAs, Form 5329 not required. State of illinois tax filing online 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. State of illinois tax filing online To Roth IRAs and to traditional IRAs, Roth IRAs and traditional IRAs. State of illinois tax filing online Converting into Roth IRA, Converting From Any Traditional IRA Into a Roth IRA Cost basis, Cost basis. State of illinois tax filing online 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. State of illinois tax filing online Loss of IRA status, Loss of IRA status. State of illinois tax filing online Losses, Recognizing Losses on Traditional IRA Investments Mistakenly moved to SIMPLE IRA, Traditional IRA mistakenly moved to SIMPLE IRA. State of illinois tax filing online , Traditional IRA mistakenly moved to SIMPLE IRA. State of illinois tax filing online 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. State of illinois tax filing online 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. State of illinois tax filing online , Can You Move Amounts Into a Roth IRA? Trustee to trustee, Trustee-to-Trustee Transfer, Conversion methods. State of illinois tax filing online Trustee-to-trustee transfers, Trustee-to-Trustee Transfer To Roth IRAs, Conversion methods. State of illinois tax filing online Trustees' fees, Trustees' fees. State of illinois tax filing online , Trustees' fees. State of illinois tax filing online Trusts As beneficiary, Trust as beneficiary. State of illinois tax filing online TTY/TDD information, How To Get Tax Help Two-year rule SIMPLE IRAs, Two-year rule. State of illinois tax filing online U Unreimbursed medical expenses, Unreimbursed medical expenses. State of illinois tax filing online V Volunteer firefighters, Volunteer firefighters. State of illinois tax filing online 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. State of illinois tax filing online Direct rollover option, Withholding. State of illinois tax filing online Eligible rollover distribution paid to taxpayer, Withholding requirement. State of illinois tax filing online Worksheets Figuring amount of net income due to IRA contribution and total amount to be recharacterized (Worksheet 1-3), Worksheet 1-3. State of illinois tax filing online 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. State of illinois tax filing online Figuring Your Modified AGI Roth IRAs Figuring modified AGI (Worksheet 2-1), Worksheet 2-1. State of illinois tax filing online Modified Adjusted Gross Income for Roth IRA Purposes Prev  Up     Home   More Online Publications