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State Tax Form

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State Tax Form

State tax form 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 tax form S. State tax form Taxpayer Identification NumbersUnexpected payment. State tax form Depositing Withheld TaxesWhen Deposits Are Required Adjustment for Overwithholding Returns RequiredJoint owners. State tax form Electronic reporting. State tax form Partnership Withholding on Effectively Connected IncomeWho Must Withhold Foreign Partner Publicly Traded Partnerships U. State tax form S. State tax form Real Property InterestForeign corporations. State tax form Domestic corporations. State tax form U. State tax form S. State tax form real property holding corporations. State tax form Partnerships. State tax form Trusts and estates. State tax form Domestically controlled QIE. State tax form Late filing of certifications or notices. State tax form Certifications. State tax form Liability of agent or qualified substitute. State tax form 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 tax form Withholding of Tax In most cases, a foreign person is subject to U. State tax form S. State tax form tax on its U. State tax form S. State tax form source income. State tax form Most types of U. State tax form S. State tax form source income received by a foreign person are subject to U. State tax form S. State tax form tax of 30%. State tax form 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 tax form The tax is generally withheld (NRA withholding) from the payment made to the foreign person. State tax form 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 tax form In most cases, NRA withholding describes the withholding regime that requires withholding on a payment of U. State tax form S. State tax form source income. State tax form Payments to foreign persons, including nonresident alien individuals, foreign entities, and governments, may be subject to NRA withholding. State tax form NRA withholding does not include withholding under section 1445 of the Code (see U. State tax form S. State tax form Real Property Interest, later) or under section 1446 of the Code (see Partnership Withholding on Effectively Connected Income , later). State tax form A withholding agent (defined next) is the person responsible for withholding on payments made to a foreign person. State tax form However, a withholding agent that can reliably associate the payment with documentation (discussed later) from a U. State tax form S. State tax form person is not required to withhold. State tax form 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 tax form Withholding Agent You are a withholding agent if you are a U. State tax form S. State tax form 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 tax form 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 tax form S. State tax form branch of certain foreign banks and insurance companies. State tax form 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 tax form Although several persons may be withholding agents for a single payment, the full tax is required to be withheld only once. State tax form In most cases, the U. State tax form S. State tax form person who pays an amount subject to NRA withholding is the person responsible for withholding. State tax form However, other persons may be required to withhold. State tax form 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 tax form 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 tax form Liability for tax. State tax form   As a withholding agent, you are personally liable for any tax required to be withheld. State tax form This liability is independent of the tax liability of the foreign person to whom the payment is made. State tax form If you fail to withhold and the foreign payee fails to satisfy its U. State tax form S. State tax form tax liability, then both you and the foreign person are liable for tax, as well as interest and any applicable penalties. State tax form   The applicable tax will be collected only once. State tax form If the foreign person satisfies its U. State tax form S. State tax form tax liability, you are not liable for the tax but remain liable for any interest and penalties for failure to withhold. State tax form Determination of amount to withhold. State tax form   You must withhold on the gross amount subject to NRA withholding. State tax form You cannot reduce the gross amount by any deductions. State tax form 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 tax form   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 tax form In no case, however, should you withhold more than 30% of the total amount paid. State tax form Or, you may make a reasonable estimate of the amount from U. State tax form S. State tax form sources and put a corresponding part of the amount due in escrow until the amount from U. State tax form S. State tax form sources can be determined, at which time withholding becomes due. State tax form When to withhold. State tax form   Withholding is required at the time you make a payment of an amount subject to withholding. State tax form 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 tax form A payment is considered made to a person if it is paid for that person's benefit. State tax form 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 tax form A payment also is considered made to a person if it is made to that person's agent. State tax form   A U. State tax form S. State tax form partnership should withhold when any distributions that include amounts subject to withholding are made. State tax form However, if a foreign partner's distributive share of income subject to withholding is not actually distributed, the U. State tax form S. State tax form 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 tax form If the distributable amount consists of effectively connected income, see Partnership Withholding on Effectively Connected Income , later. State tax form A U. State tax form S. State tax form 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 tax form To the extent a U. State tax form S. State tax form 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 tax form 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 tax form (See Returns Required , later. State tax form ) 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 tax form Form 1099 reporting and backup withholding. State tax form    You also may be responsible as a payer for reporting on Form 1099 payments made to a U. State tax form S. State tax form person. State tax form You must withhold 28% (backup withholding rate) from a reportable payment made to a U. State tax form S. State tax form person that is subject to Form 1099 reporting if any of the following apply. State tax form The U. State tax form S. State tax form person has not provided its taxpayer identification number (TIN) in the manner required. State tax form The IRS notifies you that the TIN furnished by the payee is incorrect. State tax form There has been a notified payee underreporting. State tax form There has been a payee certification failure. State tax form In most cases, a TIN must be provided by a U. State tax form S. State tax form non-exempt recipient on Form W-9, Request for Taxpayer Identification Number and Certification. State tax form A payer files a tax return on Form 945, Annual Return of Withheld Federal Income Tax, for backup withholding. State tax form 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 tax form S. State tax form person. State tax form For example, you are required to report income paid to a foreign intermediary or flow-through entity that collects for a U. State tax form S. State tax form person subject to Form 1099 reporting. State tax form See Identifying the Payee , later, for more information. State tax form Also see Section S. State tax form 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 tax form 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 tax form Wages paid to employees. State tax form   If you are the employer of a nonresident alien, you generally must withhold taxes at graduated rates. State tax form See Pay for Personal Services Performed , later. State tax form Effectively connected income by partnerships. State tax form   A withholding agent that is a partnership (whether U. State tax form S. State tax form or foreign) is also responsible for withholding on its income effectively connected with a U. State tax form S. State tax form trade or business that is allocable to foreign partners. State tax form See Partnership Withholding on Effectively Connected Income , later, for more information. State tax form U. State tax form S. State tax form real property interest. State tax form   A withholding agent also may be responsible for withholding if a foreign person transfers a U. State tax form S. State tax form real property interest to the agent, or if it is a corporation, partnership, trust, or estate that distributes a U. State tax form S. State tax form real property interest to a shareholder, partner, or beneficiary that is a foreign person. State tax form See U. State tax form S. State tax form Real Property Interest , later. State tax form Persons Subject to NRA Withholding NRA withholding applies only to payments made to a payee that is a foreign person. State tax form It does not apply to payments made to U. State tax form S. State tax form persons. State tax form Usually, you determine the payee's status as a U. State tax form S. State tax form or foreign person based on the documentation that person provides. State tax form See Documentation , later. State tax form 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 tax form 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 tax form However, there are situations in which the payee is a person other than the one to whom you actually make a payment. State tax form U. State tax form S. State tax form agent of foreign person. State tax form   If you make a payment to a U. State tax form S. State tax form person and you have actual knowledge that the U. State tax form S. State tax form person is receiving the payment as an agent of a foreign person, you must treat the payment as made to the foreign person. State tax form However, if the U. State tax form S. State tax form 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 tax form   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 tax form S. State tax form person and not as a payment to a foreign person. State tax form You may be required to report the payment on Form 1099 and, if applicable, backup withhold. State tax form Disregarded entities. State tax form   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 tax form The payee of a payment made to a disregarded entity is the owner of the entity. State tax form   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 tax form   If the owner is a U. State tax form S. State tax form person, you do not apply NRA withholding. State tax form However, you may be required to report the payment on Form 1099 and, if applicable, backup withhold. State tax form 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 tax form Flow-Through Entities The payees of payments (other than income effectively connected with a U. State tax form S. State tax form trade or business) made to a foreign flow-through entity are the owners or beneficiaries of the flow-through entity. State tax form This rule applies for purposes of NRA withholding and for Form 1099 reporting and backup withholding. State tax form Income that is, or is deemed to be, effectively connected with the conduct of a U. State tax form S. State tax form trade or business of a flow-through entity is treated as paid to the entity. State tax form All of the following are flow-through entities. State tax form A foreign partnership (other than a withholding foreign partnership). State tax form A foreign simple or foreign grantor trust (other than a withholding foreign trust). State tax form A fiscally transparent entity receiving income for which treaty benefits are claimed. State tax form See Fiscally transparent entity , later. State tax form 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 tax form You also may be required to treat the entity as a flow-through entity under the presumption rules, discussed later. State tax form You must determine whether the owners or beneficiaries of a flow-through entity are U. State tax form S. State tax form 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 tax form 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 tax form 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 tax form See Documentation and Presumption Rules , later. State tax form Withholding foreign partnerships and withholding foreign trusts are not flow-through entities. State tax form Foreign partnerships. State tax form    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 tax form 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 tax form 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 tax form 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 tax form Example 1. State tax form A nonwithholding foreign partnership has three partners: a nonresident alien individual; a foreign corporation; and a U. State tax form S. State tax form citizen. State tax form You make a payment of U. State tax form S. State tax form source interest to the partnership. State tax form 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 tax form S. State tax form citizen. State tax form The partnership also gives you a complete withholding statement that enables you to associate a part of the interest payment to each partner. State tax form You must treat all three partners as the payees of the interest payment as if the payment were made directly to them. State tax form Report the payment to the nonresident alien and the foreign corporation on Forms 1042-S. State tax form Report the payment to the U. State tax form S. State tax form citizen on Form 1099-INT. State tax form Example 2. State tax form A nonwithholding foreign partnership has two partners: a foreign corporation and a nonwithholding foreign partnership. State tax form The second partnership has two partners, both nonresident alien individuals. State tax form You make a payment of U. State tax form S. State tax form source interest to the first partnership. State tax form 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 tax form In addition, Forms W-8BEN from the partners are associated with the Form W-8IMY from the second partnership. State tax form The Forms W-8IMY from the partnerships have complete withholding statements associated with them. State tax form 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 tax form Example 3. State tax form You make a payment of U. State tax form S. State tax form source dividends to a withholding foreign partnership. State tax form The partnership has two partners, both foreign corporations. State tax form 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 tax form You must treat the partnership as the payee of the dividends. State tax form Foreign simple and grantor trust. State tax form   A trust is foreign unless it meets both of the following tests. State tax form A court within the United States is able to exercise primary supervision over the administration of the trust. State tax form One or more U. State tax form S. State tax form persons have the authority to control all substantial decisions of the trust. State tax form   In most cases, a foreign simple trust is a foreign trust that is required to distribute all of its income annually. State tax form A foreign grantor trust is a foreign trust that is treated as a grantor trust under sections 671 through 679 of the Code. State tax form   The payees of a payment made to a foreign simple trust are the beneficiaries of the trust. State tax form The payees of a payment made to a foreign grantor trust are the owners of the trust. State tax form 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 tax form 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 tax form Example. State tax form A foreign simple trust has three beneficiaries: two nonresident alien individuals and a U. State tax form S. State tax form citizen. State tax form You make a payment of interest to the foreign trust. State tax form 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 tax form S. State tax form citizen. State tax form 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 tax form You must treat all three beneficiaries as the payees of the interest payment as if the payment were made directly to them. State tax form Report the payment to the nonresident aliens on Forms 1042-S. State tax form Report the payment to the U. State tax form S. State tax form citizen on Form 1099-INT. State tax form Fiscally transparent entity. State tax form   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 tax form 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 tax form ). State tax form 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 tax form 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 tax form 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 tax form   The payees of a payment made to a fiscally transparent entity are the interest holders of the entity. State tax form Example. State tax form 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 tax form A has two interest holders, B and C. State tax form B is a corporation organized under the laws of country Y. State tax form C is a corporation organized under the laws of country Z. State tax form Both countries Y and Z have an income tax treaty in force with the United States. State tax form A receives royalty income from U. State tax form S. State tax form sources that is not effectively connected with the conduct of a trade or business in the United States. State tax form For U. State tax form S. State tax form income tax purposes, A is treated as a partnership. State tax form 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 tax form 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 tax form Accordingly, A is fiscally transparent in its jurisdiction, country X. State tax form B and C are not fiscally transparent under the laws of their respective countries of incorporation. State tax form 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 tax form 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 tax form S. State tax form source royalty income for purposes of the U. State tax form S. State tax form -Y income tax treaty. State tax form 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 tax form Therefore, A is not treated as fiscally transparent under the laws of country Z. State tax form Accordingly, C is not treated as deriving its share of the U. State tax form S. State tax form source royalty income for purposes of the U. State tax form S. State tax form -Z income tax treaty. State tax form 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 tax form This rule applies for purposes of NRA withholding and for Form 1099 reporting and backup withholding. State tax form 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 tax form An intermediary is a custodian, broker, nominee, or any other person that acts as an agent for another person. State tax form A foreign intermediary is either a qualified intermediary or a nonqualified intermediary. State tax form 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 tax form You must determine whether the customers or account holders of a foreign intermediary are U. State tax form S. State tax form or foreign persons and, if the account holder or customer is foreign, whether a reduced rate of NRA withholding applies. State tax form You make these determinations based on the foreign intermediary's Form W-8IMY and associated information and documentation. State tax form 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 tax form See Documentation and Presumption Rules , later. State tax form Nonqualified intermediary. State tax form   A nonqualified intermediary (NQI) is any intermediary that is a foreign person and that is not a qualified intermediary. State tax form The payees of a payment made to an NQI are the customers or account holders on whose behalf the NQI is acting. State tax form Example. State tax form You make a payment of interest to a foreign bank that is a nonqualified intermediary. State tax form 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 tax form S. State tax form person for whom the bank is collecting the payments. State tax form 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 tax form The account holders are the payees of the interest payment. State tax form 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 tax form S. State tax form person on Form 1099-INT. State tax form Qualified intermediary. State tax form   A qualified intermediary (QI) is any foreign intermediary (or foreign branch of a U. State tax form S. State tax form intermediary) that has entered into a qualified intermediary withholding agreement (discussed later) with the IRS. State tax form 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 tax form In this situation, the QI is required to withhold the tax. State tax form You can determine whether a QI has assumed responsibility from the Form W-8IMY provided by the QI. State tax form   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 tax form 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 tax form S. State tax form person. State tax form Branches of financial institutions. State tax form   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 tax form The countries with approved KYC rules are listed on IRS. State tax form gov. State tax form QI withholding agreement. State tax form   Foreign financial institutions and foreign branches of U. State tax form S. State tax form financial institutions can enter into an agreement with the IRS to be a qualified intermediary. State tax form   A QI is entitled to certain simplified withholding and reporting rules. State tax form In general, there are three major areas whereby intermediaries with QI status are afforded such simplified treatment. State tax form   To apply for QI status, complete Form 14345, Qualified Intermediary Application, and Form SS-4, Application for Employer Identification Number. State tax form These forms, and the procedures required to obtain a QI withholding agreement are available at www. State tax form irs. State tax form gov/Businesses/Corporations/Qualified-Intermediaries-(QI). State tax form Documentation. State tax form   A QI is not required to forward documentation obtained from foreign account holders to the U. State tax form S. State tax form withholding agent from whom the QI receives a payment of U. State tax form S. State tax form source income. State tax form The QI maintains such documentation at its location and provides the U. State tax form S. State tax form withholding agent with withholding rate pools. State tax form A withholding rate pool is a payment of a single type of income that is subject to a single rate of withholding. State tax form   A QI is required to provide the U. State tax form S. State tax form withholding agent with information regarding U. State tax form S. State tax form persons subject to Form 1099 information reporting unless the QI assumes the primary obligation to do Form 1099 reporting and backup withholding. State tax form   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 tax form 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 tax form Form 1042-S reporting. State tax form   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 tax form 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 tax form Collective refund procedures. State tax form   A QI may seek a refund on behalf of its direct account holders. State tax form 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 tax form U. State tax form S. State tax form branches of foreign banks and foreign insurance companies. State tax form   Special rules apply to a U. State tax form S. State tax form branch of a foreign bank subject to Federal Reserve Board supervision or a foreign insurance company subject to state regulatory supervision. State tax form If you agree to treat the branch as a U. State tax form S. State tax form person, you may treat the branch as a U. State tax form S. State tax form payee for a payment subject to NRA withholding provided you receive a Form W-8IMY from the U. State tax form S. State tax form branch on which the agreement is evidenced. State tax form If you treat the branch as a U. State tax form S. State tax form payee, you are not required to withhold. State tax form Even though you agree to treat the branch as a U. State tax form S. State tax form person, you must report the payment on Form 1042-S. State tax form   A financial institution organized in a U. State tax form S. State tax form possession is treated as a U. State tax form S. State tax form branch. State tax form The special rules discussed in this section apply to a possessions financial institution. State tax form   If you are paying a U. State tax form S. State tax form 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 tax form S. State tax form person for amounts subject to NRA withholding. State tax form Consequently, amounts not subject to NRA withholding that are paid to a U. State tax form S. State tax form branch are not subject to Form 1099 reporting or backup withholding. State tax form   Alternatively, a U. State tax form S. State tax form branch may provide you with a Form W-8IMY with which it associates the documentation of the persons on whose behalf it acts. State tax form 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 tax form See Nonqualified Intermediaries under  Documentation, later. State tax form   If the U. State tax form S. State tax form 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 tax form Withholding foreign partnership and foreign trust. State tax form   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 tax form 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 tax form   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 tax form A WP or WT acting in that capacity must assume NRA withholding responsibility for these amounts. State tax form 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 tax form WP and WT withholding agreements. State tax form   The WP and WT withholding agreements and the application procedures for the agreements are in Revenue Procedure 2003-64. State tax form Also see the following items. State tax form Revenue Procedure 2004-21. State tax form Revenue Procedure 2005-77. State tax form Employer identification number (EIN). State tax form   A completed Form SS-4 must be submitted with the application for being a WP or WT. State tax form The WP or WT will be assigned a WP-EIN or WT-EIN to be used only when acting in that capacity. State tax form Documentation. State tax form   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 tax form 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 tax form The Form W-8IMY must contain the WP-EIN or WT-EIN. State tax form Foreign Persons A payee is subject to NRA withholding only if it is a foreign person. State tax form 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 tax form S. State tax form person. State tax form It also includes a foreign branch of a U. State tax form S. State tax form financial institution if the foreign branch is a qualified intermediary. State tax form In most cases, the U. State tax form S. State tax form branch of a foreign corporation or partnership is treated as a foreign person. State tax form Nonresident alien. State tax form   A nonresident alien is an individual who is not a U. State tax form S. State tax form citizen or a resident alien. State tax form 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 tax form Married to U. State tax form S. State tax form citizen or resident alien. State tax form   Nonresident alien individuals married to U. State tax form S. State tax form citizens or resident aliens may choose to be treated as resident aliens for certain income tax purposes. State tax form However, these individuals are still subject to the NRA withholding rules that apply to nonresident aliens for all income except wages. State tax form Wages paid to these individuals are subject to graduated withholding. State tax form See Wages Paid to Employees—Graduated Withholding . State tax form Resident alien. State tax form   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 tax form Green card test. State tax form 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 tax form This is known as the green card test because these aliens hold immigrant visas (also known as green cards). State tax form Substantial presence test. State tax form An alien is considered a resident alien if the individual meets the substantial presence test for the calendar year. State tax form 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 tax form   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 tax form This exception is for a limited period of time. State tax form   For more information on resident and nonresident status, the tests for residence, and the exceptions to them, see Publication 519. State tax form Note. State tax form   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 tax form For more information on making adjustments, see chapter 13 of Publication 15 (Circular E). State tax form Resident of a U. State tax form S. State tax form possession. State tax form   A bona fide resident of Puerto Rico, the U. State tax form S. State tax form Virgin Islands, Guam, the Commonwealth of the Northern Mariana Islands (CNMI), or American Samoa who is not a U. State tax form S. State tax form citizen or a U. State tax form S. State tax form national is treated as a nonresident alien for the withholding rules explained here. State tax form 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 tax form   For more information, see Publication 570, Tax Guide for Individuals With Income From U. State tax form S. State tax form Possessions. State tax form Foreign corporations. State tax form   A foreign corporation is one that does not fit the definition of a domestic corporation. State tax form 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 tax form Guam or Northern Mariana Islands corporations. State tax form   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 tax form Note. State tax form   The provisions discussed below under U. State tax form S. State tax form 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 tax form U. State tax form S. State tax form Virgin Islands and American Samoa corporations. State tax form   A corporation created or organized in, or under the laws of, the U. State tax form S. State tax form 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 tax form S. State tax form 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 tax form S. State tax form Virgin Islands, American Samoa, Guam, the CNMI, or the United States. State tax form Foreign private foundations. State tax form   A private foundation that was created or organized under the laws of a foreign country is a foreign private foundation. State tax form 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 tax form Other foreign organizations, associations, and charitable institutions. State tax form   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 tax form 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 tax form   Payments to these organizations, however, must be reported on Form 1042-S, even though no tax is withheld. State tax form   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 tax form U. State tax form S. State tax form branches of foreign persons. State tax form   In most cases, a payment to a U. State tax form S. State tax form branch of a foreign person is a payment made to the foreign person. State tax form However, you may treat payments to U. State tax form S. State tax form branches of foreign banks and foreign insurance companies (discussed earlier) that are subject to U. State tax form S. State tax form regulatory supervision as payments made to a U. State tax form S. State tax form person, if you and the U. State tax form S. State tax form branch have agreed to do so, and if their agreement is evidenced by a withholding certificate, Form W-8IMY. State tax form For this purpose, a financial institution organized under the laws of a U. State tax form S. State tax form possession is treated as a U. State tax form S. State tax form branch. State tax form 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 tax form The payee is a U. State tax form S. State tax form person. State tax form The payee is a foreign person that is the beneficial owner of the income and is entitled to a reduced rate of withholding. State tax form In most cases, you must get the documentation before you make the payment. State tax form The documentation is not valid if you know, or have reason to know, that it is unreliable or incorrect. State tax form See Standards of Knowledge , later. State tax form If you cannot reliably associate a payment with valid documentation, you must use the presumption rules discussed later. State tax form 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 tax form The specific types of documentation are discussed in this section. State tax form However, see Withholding on Specific Income , later, as well as the instructions to the particular forms. State tax form 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 tax form Section 1446 withholding. State tax form   Under section 1446 of the Code, a partnership must withhold tax on its effectively connected income allocable to a foreign partner. State tax form 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 tax form 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 tax form Joint owners. State tax form    If you make a payment to joint owners, you need to get documentation from each owner. State tax form Form W-9. State tax form   In most cases, you can treat the payee as a U. State tax form S. State tax form person if the payee gives you a Form W-9. State tax form The Form W-9 can be used only by a U. State tax form S. State tax form person and must contain the payee's taxpayer identification number (TIN). State tax form If there is more than one owner, you may treat the total amount as paid to a U. State tax form S. State tax form person if any one of the owners gives you a Form W-9. State tax form See U. State tax form S. State tax form Taxpayer Identification Numbers , later. State tax form U. State tax form S. State tax form persons are not subject to NRA withholding, but may be subject to Form 1099 reporting and backup withholding. State tax form Form W-8. State tax form   In most cases, a foreign payee of the income should give you a form in the Form W-8 series. State tax form Until further notice, you can rely upon Forms W-8 that contain a P. State tax form O. State tax form 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 tax form S. State tax form person and that a street address is available. State tax form You may rely on Forms W-8 for which there is a U. State tax form S. State tax form mailing address provided you received the form prior to December 31, 2001. State tax form   If certain requirements are met, the foreign person can give you documentary evidence, rather than a Form W-8. State tax form You can rely on documentary evidence in lieu of a Form W-8 for a payment made in a U. State tax form S. State tax form possession. State tax form Other documentation. State tax form   Other documentation may be required to claim an exemption from, or a reduced rate of, withholding on pay for personal services. State tax form 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 tax form These forms are discussed in Pay for Personal Services Performed under Withholding on Specific Income. State tax form 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 tax form Form W-8BEN, Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding. State tax form   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 tax form   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 tax form 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 tax form Claiming treaty benefits. State tax form   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 tax form S. State tax form 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 tax form   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 tax form   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 tax form See Fiscally transparent entity discussed earlier under Flow-Through Entities. State tax form   Limitations on benefits provisions generally prohibit third country residents from obtaining treaty benefits. State tax form 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 tax form   The exemptions from, or reduced rates of, U. State tax form S. State tax form tax vary under each treaty. State tax form You must check the provisions of the tax treaty that apply. State tax form 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 tax form   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 tax form 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 tax form Exceptions to TIN requirement. State tax form   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 tax form Income from marketable securities (discussed next). State tax form Unexpected payments to an individual (discussed under U. State tax form S. State tax form Taxpayer Identification Numbers ). State tax form Marketable securities. State tax form   A Form W-8BEN provided to claim treaty benefits does not need a U. State tax form S. State tax form TIN if the foreign beneficial owner is claiming the benefits on income from marketable securities. State tax form For this purpose, income from a marketable security consists of the following items. State tax form Dividends and interest from stocks and debt obligations that are actively traded. State tax form Dividends from any redeemable security issued by an investment company registered under the Investment Company Act of 1940 (mutual fund). State tax form 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 tax form Income related to loans of any of the above securities. State tax form Offshore accounts. State tax form   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 tax form   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 tax form 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 tax form An offshore account is an account maintained at an office or branch of a U. State tax form S. State tax form or foreign bank or other financial institution at any location outside the United States. State tax form   You may rely on documentary evidence given to you by a nonqualified intermediary or a flow-through entity with its Form W-8IMY. State tax form This rule applies even though you make the payment to a nonqualified intermediary or flow-through entity in the United States. State tax form 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 tax form Documentary evidence. State tax form   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 tax form 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 tax form 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 tax form 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 tax form 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 tax form 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 tax form   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 tax form (See Effectively Connected Income , later. State tax form )   Effectively connected income for which a valid Form W-8ECI has been provided is generally not subject to NRA withholding. State tax form   If a partner submits this form to a partnership, the income claimed to be effectively connected with the conduct of a U. State tax form S. State tax form trade or business is subject to withholding under section 1446. State tax form 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 tax form    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 tax form Form W-8EXP, Certificate of Foreign Government or Other Foreign Organization for United States Tax Withholding. State tax form   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 tax form S. State tax form 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 tax form   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 tax form   See Foreign Governments and Certain Other Foreign Organizations , later. State tax form 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 tax form 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 tax form The additional information required depends on the type of intermediary or flow-through entity and the extent of the withholding responsibilities it assumes. State tax form Form W-8IMY, Certificate of Foreign Intermediary, Foreign Flow-Through Entity, or Certain U. State tax form S. State tax form Branches for United States Tax Withholding. State tax form   This form is used by foreign intermediaries and foreign flow-through entities, as well as certain U. State tax form S. State tax form 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 tax form S. State tax form branch of a foreign bank or insurance company and either is agreeing to be treated as a U. State tax form S. State tax form 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 tax form For information on qualifying as an upper-tier foreign partnership, see Regulations section 1. State tax form 1446-5. State tax form 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 tax form 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 tax form The intermediary can claim that it is a QI until the IRS revokes its QI-EIN. State tax form 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 tax form Responsibilities. State tax form   Payments made to a QI that does not assume NRA withholding responsibility are treated as paid to its account holders and customers. State tax form However, a QI is not required to provide you with documentation it obtains from its foreign account holders and customers. State tax form Instead, it provides you with a withholding statement that contains withholding rate pool information. State tax form 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 tax form A qualified intermediary is required to provide you with information regarding U. State tax form S. State tax form persons subject to Form 1099 reporting and to provide you withholding rate pool information separately for each such U. State tax form S. State tax form person unless it has assumed Form 1099 reporting and backup withholding responsibility. State tax form For the alternative procedure for providing rate pool information for U. State tax form S. State tax form non-exempt persons, see the Form W-8IMY instructions. State tax form   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 tax form   The extent to which you must have withholding rate pool information depends on the withholding and reporting obligations assumed by the QI. State tax form Primary responsibility not assumed. State tax form   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 tax form Unless the alternative procedure applies, the qualified intermediary must provide you with a separate withholding rate pool for each U. State tax form S. State tax form person subject to Form 1099 reporting and/or backup withholding. State tax form 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 tax form Primary NRA withholding responsibility assumed. State tax form   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 tax form S. State tax form person, unless the alternative procedure applies, subject to Form 1099 reporting and/or backup withholding. State tax form 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 tax form Primary NRA and Form 1099 responsibility assumed. State tax form   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 tax form It is not necessary to associate the payment with withholding rate pools. State tax form Example. State tax form You make a payment of dividends to a QI. State tax form 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 tax form S. State tax form individual who provides it with a Form W-9. State tax form Each customer is entitled to 20% of the dividend payment. State tax form The QI does not assume any primary withholding responsibility. State tax form 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 tax form S. State tax form individual. State tax form 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 tax form The part of the payment allocable to the U. State tax form S. State tax form individual (20%) is reportable on Form 1099-DIV. State tax form Smaller partnerships and trusts. State tax form   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 tax form It is a foreign partnership or foreign simple or grantor trust. State tax form It is a direct account holder of the QI. State tax form It does not have any partner, beneficiary, or owner that is a U. State tax form S. State tax form person or a pass- through partner, beneficiary, or owner. State tax form   For information on these rules, see section 4A. State tax form 01 of the QI agreement. State tax form This is found in Appendix 3 of Revenue Procedure 2003-64. State tax form Also see Revenue Procedure 2004-21. State tax form Related partnerships and trusts. State tax form    A QI may apply special rules to a related partnership or trust only if the partnership or trust meets the following conditions. State tax form It is a foreign partnership or foreign simple or grantor trust. State tax form 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 tax form For information on these rules, see section 4A. State tax form 02 of the QI agreement. State tax form This is found in Appendix 3 of Revenue Procedure 2003-64. State tax form Also see Revenue Procedure 2005-77. State tax form Nonqualified Intermediaries If you are making a payment to an NQI, foreign flow-through entity, or U. State tax form S. State tax form 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 tax form S. State tax form branch), and You have sufficient information to report the payment on Form 1042-S or Form 1099, if reporting is required. State tax form The NQI, flow-through entity, or U. State tax form S. State tax form branch must give you certain information on a withholding statement that is associated with the Form W-8IMY. State tax form A withholding statement must be updated to keep the information accurate prior to each payment. State tax form Withholding statement. State tax form   In most cases, a withholding statement must contain the following information. State tax form The name, address, and TIN (if any, or if required) of each person for whom documentation is provided. State tax form The type of documentation (documentary evidence, Form W-8, or Form W-9) for every person for whom documentation has been provided. State tax form The status of the person for whom the documentation has been provided, such as whether the person is a U. State tax form S. State tax form exempt recipient (U. State tax form S. State tax form person exempt from Form 1099 reporting), U. State tax form S. State tax form non-exempt recipient (U. State tax form S. State tax form person subject to Form 1099 reporting), or a foreign person. State tax form 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 tax form S. State tax form branch. State tax form The type of recipient the person is, based on the recipient codes used on Form 1042-S. State tax form Information allocating each payment, by income type, to each payee (including U. State tax form S. State tax form exempt and U. State tax form S. State tax form non-exempt recipients) for whom documentation has been provided. State tax form The rate of withholding that applies to each foreign person to whom a payment is allocated. State tax form A foreign payee's country of residence. State tax form If a reduced rate of withholding is claimed, the basis for a reduced rate of withholding (for example, portfolio interest, treaty benefit, etc. State tax form ). State tax form 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 tax form The name, address, and TIN (if any) of any other NQI, flow-through entity, or U. State tax form S. State tax form branch from which the payee will directly receive a payment. State tax form Any other information a withholding agent requests to fulfill its reporting and withholding obligations. State tax form Alternative procedure. State tax form   Under this alternative procedure the NQI can give you the information that allocates each payment to each foreign and U. State tax form S. State tax form exempt recipient by January 31 following the calendar year of payment, rather than prior to the payment being made as otherwise required. State tax form 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 tax form You must receive the withholding statement with all the required information (other than item 5) prior to making the payment. State tax form    This alternative procedure cannot be used for payments to U. State tax form S. State tax form non-exempt recipients. State tax form Therefore, an NQI must always provide you with allocation information for all U. State tax form S. State tax form non-exempt recipients prior to a payment being made. State tax form Pooled withholding information. State tax form   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 tax form 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 tax form 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 tax form 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 tax form Failure to provide allocation information. State tax form   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 tax form You must treat the payees as undocumented and apply the presumption rules, discussed later in Presumption Rules . State tax form An NQI is deemed to have f
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Understanding your CP21A Notice

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).

Tax publications you may find useful

How to get help

Calling the toll free number listed on the top right corner of your notice is the fastest way to get your questions answered.

You can also authorize someone (such as an accountant) to contact the IRS on your behalf using this Power of Attorney and Declaration of Representative (Form 2848).

Or you may qualify for help from a Low Income Taxpayer Clinic.
 


What you need to do

  • Read your notice carefully ― it will explain why you owe money on your taxes.
  • Pay the amount owed by the date on the notice's payment coupon.
  • Make payment arrangements if you can't pay the full amount you owe.
  • Contact us if you disagree with the change(s) we made.
  • Correct the copy of your tax return that you kept for your records.

You may want to...


Answers to Common Questions

The notice says "Based on the information you provided, we changed your 200X Form 1040 to correct your:..." but I don't remember sending any change to IRS. How can I find out what IRS received to initiate this change?
Please contact us at the number listed on the top right corner of your notice for specific information about your tax return.

What do I say when I call the IRS?
Mention that you got a CP21A notice with a balance due and you need to review your account with a customer service representative. Be sure to have a copy of your notice and your tax return before you call.

What should I do if I disagree with the changes you made?
If you disagree, contact us at the toll-free number listed on the top right corner of your notice.

What happens if I can't pay the full amount I owe?
You can arrange to make a payment plan with us if you can't pay the full amount you owe.

Am I charged interest on the money I owe?
If you don't full pay the amount you owe by the date on the payment coupon, interest will accrue on the unpaid balance after that date.

Will I receive a penalty if I can't pay the full amount?
Yes, you'll receive a late payment penalty. You can contact us at the number listed on your notice if you’re unable to pay the full amount shown in your specific notice because of circumstances beyond your control. Contact us by the due date of your payment and, depending on your situation, we may be able to remove the penalty.

Can I set up a payment plan?
Yes. Call the toll-free number listed on the top right corner of your notice to discuss payment options or check out more information on payment options and how to make a payment arrangement.

There are other options, such as paying by credit card. Note: There may be a fee to pay by credit card.

What if I need to make another correction to my account?
You'll need to file Form 1040X, Amended U.S. Individual Income Tax Return.

What if I have tried to get answers and after contacting IRS several times have not been successful?
Call Taxpayer Advocate at 1-877-777-4778 or for TTY/TDD 1-800-829-4059.

What if I think I’m a victim of identity theft?
Please contact us at the number listed on the top right corner of your notice. Refer to the IRS Identity Theft resource page for more information.


Tips for next year

Consider filing your taxes electronically. Filing online can help you avoid mistakes and find credits and deductions that you may qualify for. In many cases you can file for free. Learn more about e-file.

Page Last Reviewed or Updated: 26-Feb-2014

The State Tax Form

State tax form 6. State tax form   Tax Treaty Benefits Table of Contents Topics - This chapter discusses: Useful Items - You may want to see: Purpose of Tax Treaties Common Benefits Competent Authority AssistanceAdditional filing. State tax form Obtaining Copies of Tax Treaties Topics - This chapter discusses: Some common tax treaty benefits, How to get help in certain situations, and How to get copies of tax treaties. State tax form Useful Items - You may want to see: Publication 597 Information on the United States—Canada Income Tax Treaty 901 U. State tax form S. State tax form Tax Treaties See chapter 7 for information about getting these publications. State tax form Purpose of Tax Treaties The United States has tax treaties or conventions with many countries. State tax form See Table 6-1 at the end of this chapter for a list of these countries. State tax form Under these treaties and conventions, citizens and residents of the United States who are subject to taxes imposed by the foreign countries are entitled to certain credits, deductions, exemptions, and reductions in the rate of taxes of those foreign countries. State tax form If a foreign country with which the United States has a treaty imposes a tax on you, you may be entitled to benefits under the treaty. State tax form Treaty benefits generally are available to residents of the United States. State tax form They generally are not available to U. State tax form S. State tax form citizens who do not reside in the United States. State tax form However, certain treaty benefits and safeguards, such as the nondiscrimination provisions, are available to U. State tax form S. State tax form citizens residing in the treaty countries. State tax form U. State tax form S. State tax form citizens residing in a foreign country also may be entitled to benefits under that country's tax treaties with third countries. State tax form Certification of U. State tax form S. State tax form residency. State tax form   Use Form 8802, Application for United States Residency Certification, to request certification of U. State tax form S. State tax form residency for purposes of claiming benefits under a tax treaty. State tax form Certification can be requested for the current and any prior calendar years. State tax form You should examine the specific treaty articles to find if you are entitled to a tax credit, tax exemption, reduced rate of tax, or other treaty benefit or safeguard. State tax form Common Benefits Some common tax treaty benefits are explained below. State tax form The credits, deductions, exemptions, reductions in rate, and other benefits provided by tax treaties are subject to conditions and various restrictions. State tax form Benefits provided by certain treaties are not provided by others. State tax form Personal service income. State tax form If you are a U. State tax form S. State tax form resident who is in a treaty country for a limited number of days in the tax year and you meet certain other requirements, the payment you receive for personal services performed in that country may be exempt from that country's income tax. State tax form Professors and teachers. State tax form If you are a U. State tax form S. State tax form resident, the payment you receive for the first 2 or 3 years that you are teaching or doing research in a treaty country may be exempt from that country's income tax. State tax form Students, trainees, and apprentices. State tax form If you are a U. State tax form S. State tax form resident, amounts you receive from the United States for study, research, or business, professional and technical training may be exempt from a treaty country's income tax. State tax form Some treaties exempt grants, allowances, and awards received from governmental and certain nonprofit organizations. State tax form Also, under certain circumstances, a limited amount of pay received by students, trainees, and apprentices may be exempt from the income tax of many treaty countries. State tax form Pensions and annuities. State tax form If you are a U. State tax form S. State tax form resident, nongovernment pensions and annuities you receive may be exempt from the income tax of treaty countries. State tax form Most treaties contain separate provisions for exempting government pensions and annuities from treaty country income tax, and some treaties provide exemption from the treaty country's income tax for social security payments. State tax form Investment income. State tax form If you are a U. State tax form S. State tax form resident, investment income, such as interest and dividends, that you receive from sources in a treaty country may be exempt from that country's income tax or taxed at a reduced rate. State tax form Several treaties provide exemption for capital gains (other than from sales of real property in most cases) if specified requirements are met. State tax form Tax credit provisions. State tax form If you are a U. State tax form S. State tax form resident who receives income from or owns capital in a foreign country, you may be taxed on that income or capital by both the United States and the treaty country. State tax form Most treaties allow you to take a credit against or deduction from the treaty country's taxes based on the U. State tax form S. State tax form tax on the income. State tax form Nondiscrimination provisions. State tax form Most U. State tax form S. State tax form tax treaties provide that the treaty country cannot discriminate by imposing more burdensome taxes on U. State tax form S. State tax form citizens who are residents of the treaty country than it imposes on its own citizens in the same circumstances. State tax form Saving clauses. State tax form U. State tax form S. State tax form treaties contain saving clauses that provide that the treaties do not affect the U. State tax form S. State tax form taxation of its own citizens and residents. State tax form As a result, U. State tax form S. State tax form citizens and residents generally cannot use the treaty to reduce their U. State tax form S. State tax form tax liability. State tax form However, most treaties provide exceptions to saving clauses that allow certain provisions of the treaty to be claimed by U. State tax form S. State tax form citizens or residents. State tax form It is important that you examine the applicable saving clause to determine if an exception applies. State tax form More information on treaties. State tax form   Publication 901 contains an explanation of treaty provisions that apply to amounts received by teachers, students, workers, and government employees and pensioners who are alien nonresidents or residents of the United States. State tax form Since treaty provisions generally are reciprocal, you usually can substitute “United States” for the name of the treaty country whenever it appears, and vice versa when “U. State tax form S. State tax form ” appears in the treaty exemption discussions in Publication 901. State tax form   Publication 597 contains an explanation of a number of frequently-used provisions of the United States–Canada income tax treaty. State tax form Competent Authority Assistance If you are a U. State tax form S. State tax form citizen or resident alien, you can request assistance from the U. State tax form S. State tax form competent authority if you think that the actions of the United States, a treaty country, or both, cause or will cause a tax situation not intended by the treaty between the two countries. State tax form You should read any treaty articles, including the mutual agreement procedure article, that apply in your situation. State tax form The U. State tax form S. State tax form competent authority cannot consider requests involving countries with which the United States does not have a tax treaty. State tax form Effect of request for assistance. State tax form   If your request provides a basis for competent authority assistance, the U. State tax form S. State tax form competent authority generally will consult with the treaty country competent authority on how to resolve the situation. State tax form How to make your request. State tax form   It is important that you make your request for competent authority consideration as soon as either of the following occurs. State tax form You are denied treaty benefits. State tax form Actions taken by both the United States and the foreign country result in double taxation or will result in taxation not intended by the treaty. State tax form   In addition to making a request for assistance, you should take steps so that any agreement reached by the competent authorities is not barred by administrative, legal, or procedural barriers. State tax form Some of the steps you should consider taking include the following. State tax form Filing a protective claim for credit or refund of U. State tax form S. State tax form taxes. State tax form Delaying the expiration of any period of limitations on the making of a refund or other tax adjustment. State tax form Avoiding the lapse or termination of your right to appeal any tax determination. State tax form Complying with all applicable procedures for invoking competent authority consideration. State tax form Contesting an adjustment or seeking an appropriate correlative adjustment with respect to the U. State tax form S. State tax form or treaty country tax. State tax form Taxpayers can consult with the U. State tax form S. State tax form competent authority to determine whether they need to take protective steps and when any required steps need to be taken. State tax form   The request should contain all essential items of information, including the following items. State tax form A reference to the treaty and the treaty provisions on which the request is based. State tax form The years and amounts involved in both U. State tax form S. State tax form dollars and foreign currency. State tax form A brief description of the issues for which competent authority assistance is requested. State tax form   A complete listing of the information that must be included with the request can be found in Revenue Procedure 2006-54, or its successor. State tax form Revenue Procedure 2006-54 is available at www. State tax form irs. State tax form gov/irb/2006-49_IRB/ar13. State tax form html. State tax form   Also, see Notice 2013-78, which provides proposed updates to the procedures for requesting U. State tax form S. State tax form competent authority assistance under tax treaties. State tax form As noted, Revenue Procedure 2006-54 will be superseded by a revenue procedure to be published in the future. State tax form    Your request for competent authority consideration should be addressed to:   Deputy Commissioner (International) Large Business and International Division Internal Revenue Service 1111 Constitution Avenue, NW Routing M4-365 Washington, DC 20224 Attn: TAIT Additional filing. State tax form   In the case of U. State tax form S. State tax form - initiated adjustments, you also must file a copy of the request with the IRS office where your case is pending. State tax form If the request is filed after the matter has been designated for litigation or while a suit contesting your relevant tax liability is pending in a United States court, a copy of the request, with a separate statement attached identifying the court where the suit is pending and the docket number of the action, also must be filed with the: Office of Associate Chief Counsel (International) Internal Revenue Service 1111 Constitution Avenue, NW Washington, DC 20224 Additional details on the procedures for requesting competent authority assistance are included in Revenue Procedure 2006-54, or its successor. State tax form Obtaining Copies of Tax Treaties Table 6-1 lists those countries with which the United States has income tax treaties. State tax form This table is updated through October 31, 2013. State tax form You can get complete information about treaty provisions from the taxing authority in the country from which you receive income or from the treaty itself. State tax form You can obtain the text of most U. State tax form S. State tax form treaties at IRS. State tax form gov. State tax form You also can request the text of treaties from the Department of Treasury at the following address. State tax form Department of Treasury Office of Business and Public Liaison Rm. State tax form 3411 1500 Pennsylvania Avenue, NW  Washington, DC 20220 If you have questions about a treaty and you are in the United States, Puerto Rico, or the U. State tax form S. State tax form Virgin Islands, you can call the IRS at 1-800-829-1040. State tax form Table 6–1. State tax form List of Tax Treaties (Updated through October 31, 2013) Country Official Text  Symbol1 General  Effective Date Citation Applicable Treasury Explanations  or Treasury Decision (T. State tax form D. State tax form ) Australia TIAS 10773 Dec. State tax form 1, 1983 1986-2 C. State tax form B. State tax form 220 1986-2 C. State tax form B. State tax form 246 Protocol TIAS Jan. State tax form 1, 2004     Austria TIAS Jan. State tax form 1, 1999     Bangladesh TIAS Jan. State tax form 1, 2007     Barbados TIAS 11090 Jan. State tax form 1, 1984 1991-2 C. State tax form B. State tax form 436 1991-2 C. State tax form B. State tax form 466 Protocol TIAS Jan. State tax form 1, 2005     Belgium TIAS Jan. State tax form 1, 2008     Bulgaria TIAS Jan. State tax form 1, 2009     Canada2 TIAS 11087 Jan. State tax form 1, 1985 1986-2 C. State tax form B. State tax form 258 1987-2 C. State tax form B. State tax form 298 Protocol TIAS Jan. State tax form 1, 2009     China, People's Republic of TIAS 12065 Jan. State tax form 1, 1987 1988-1 C. State tax form B. State tax form 414 1988-1 C. State tax form B. State tax form 447 Commonwealth of Independent States3 TIAS 8225 Jan. State tax form 1, 1976 1976-2 C. State tax form B. State tax form 463 1976-2 C. State tax form B. State tax form 475 Cyprus TIAS 10965 Jan. State tax form 1, 1986 1989-2 C. State tax form B. State tax form 280 1989-2 C. State tax form B. State tax form 314 Czech Republic TIAS Jan. State tax form 1, 1993     Denmark TIAS Jan. State tax form 1, 2001     Protocol TIAS Jan. State tax form 1, 2008     Egypt TIAS 10149 Jan. State tax form 1, 1982 1982-1 C. State tax form B. State tax form 219 1982-1 C. State tax form B. State tax form 243 Estonia TIAS Jan. State tax form 1, 2000     Finland TIAS 12101 Jan. State tax form 1, 1991     Protocol TIAS Jan. State tax form 1, 2008     France TIAS Jan. State tax form 1, 1996     Protocol TIAS Jan. State tax form 1, 2009     Germany TIAS Jan. State tax form 1, 1990     Protocol TIAS Jan. State tax form 1, 2008     Greece TIAS 2902 Jan. State tax form 1, 1953 1958-2 C. State tax form B. State tax form 1054 T. State tax form D. State tax form 6109, 1954-2 C. State tax form B. State tax form 638 Hungary TIAS 9560 Jan. State tax form 1, 1980 1980-1 C. State tax form B. State tax form 333 1980-1 C. State tax form B. State tax form 354 Iceland TIAS 8151 Jan. State tax form 1, 2009     India TIAS Jan. State tax form 1, 1991     Indonesia TIAS 11593 Jan. State tax form 1, 1990     Ireland TIAS Jan. State tax form 1, 1998     Israel TIAS Jan. State tax form 1, 1995     Italy TIAS Jan. State tax form 1, 2010     Jamaica TIAS 10207 Jan. State tax form 1, 1982 1982-1 C. State tax form B. State tax form 257 1982-1 C. State tax form B. State tax form 291 Japan TIAS Jan. State tax form 1, 2005     Kazakhstan TIAS Jan. State tax form 1, 1996     Korea, South TIAS 9506 Jan. State tax form 1, 1980 1979-2 C. State tax form B. State tax form 435 1979-2 C. State tax form B. State tax form 458 Latvia TIAS Jan. State tax form 1, 2000     Lithuania TIAS Jan. State tax form 1, 2000     Luxembourg TIAS Jan. State tax form 1, 2001     Malta TIAS Jan. State tax form 1, 2011     Mexico TIAS Jan. State tax form 1,1994     Protocol TIAS Jan. State tax form 1, 2004               Table 6–1 (continued). State tax form Country Official Text  Symbol1 General  Effective Date Citation Applicable Treasury Explanations  or Treasury Decision (T. State tax form D. State tax form ) Morocco TIAS 10195 Jan. State tax form 1, 1981 1982-2 C. State tax form B. State tax form 405 1982-2 C. State tax form B. State tax form 427 Netherlands TIAS Jan. State tax form 1, 1994     Protocol TIAS Jan. State tax form 1, 2005     New Zealand TIAS 10772 Nov. State tax form 2, 1983 1990-2 C. State tax form B. State tax form 274 1990-2 C. State tax form B. State tax form 303 Protocol TIAS Jan. State tax form 1, 2011     Norway TIAS 7474 Jan. State tax form 1, 1971 1973-1 C. State tax form B. State tax form 669 1973-1 C. State tax form B. State tax form 693 Protocol TIAS 10205 Jan. State tax form 1, 1982 1982-2 C. State tax form B. State tax form 440 1982-2 C. State tax form B. State tax form 454 Pakistan TIAS 4232 Jan. State tax form 1, 1959 1960-2 C. State tax form B. State tax form 646 T. State tax form D. State tax form 6431, 1960-1 C. State tax form B. State tax form 755 Philippines TIAS 10417 Jan. State tax form 1, 1983 1984-2 C. State tax form B. State tax form 384 1984-2 C. State tax form B. State tax form 412 Poland TIAS 8486 Jan. State tax form 1, 1974 1977-1 C. State tax form B. State tax form 416 1977-1 C. State tax form B. State tax form 427 Portugal TIAS Jan. State tax form 1, 1996     Romania TIAS 8228 Jan. State tax form 1, 1974 1976-2 C. State tax form B. State tax form 492 1976-2 C. State tax form B. State tax form 504 Russia TIAS Jan. State tax form 1, 1994     Slovak Republic TIAS Jan. State tax form 1, 1993     Slovenia TIAS Jan. State tax form 1, 2002     South Africa TIAS Jan. State tax form 1, 1998     Spain TIAS Jan. State tax form 1, 1991     Sri Lanka TIAS Jan. State tax form 1, 2004     Sweden TIAS Jan. State tax form 1, 1996     Protocol TIAS Jan. State tax form 1, 2007     Switzerland TIAS Jan. State tax form 1, 1998     Thailand TIAS Jan. State tax form 1, 1998     Trinidad and Tobago TIAS 7047 Jan. State tax form 1, 1970 1971-2 C. State tax form B. State tax form 479   Tunisia TIAS Jan. State tax form 1, 1990     Turkey TIAS Jan. State tax form 1, 1998     Ukraine TIAS Jan. State tax form 1, 2001     United Kingdom TIAS Jan. State tax form 1, 2004     Venezuela TIAS Jan. State tax form 1, 2000      1(TIAS) — Treaties and Other International Act Series. State tax form  2Information on the treaty can be found in Publication 597, Information on the United States—Canada Income Tax Treaty. State tax form 3The U. State tax form S. State tax form -U. State tax form S. State tax form S. State tax form R. State tax form income tax treaty applies to the countries of Armenia, Azerbaijan, Belarus, Georgia, Kyrgyzstan, Moldova, Tajikistan, Turkmenistan, and Uzbekistan. State tax form Prev  Up  Next   Home   More Online Publications