Filing Your Taxes Online is Fast, Easy and Secure.
Start now and receive your tax refund in as little as 7 days.

1. Get Answers

Your online questions are customized to your unique tax situation.

2. Maximize your Refund

Find tax credits for everything from school tuition to buying a hybri

3. E-File for FREE

E-file free with direct deposit to get your refund in as few as 7 days.

Filing your taxes with paper mail can be difficult and it could take weeks for your refund to arrive. IRS e-file is easy, fast and secure. There is no paperwork going to the IRS so tax refunds can be processed in as little as 7 days with direct deposit. As you prepare your taxes online, you can see your tax refund in real time.

FREE audit support and representation from an enrolled agent – NEW and only from H&R Block

State Tax Forms 2011

1040nr Online Filing Free2006 Tax FormsFile ExtensionFile My 2010 TaxesH And R Block Free Filing2011 Taxact OnlineWww Irs Gov FormspubsHow To File Taxes As A StudentWww Myfreetaxes Com Cnm2E-file State TaxesIrs Form 1040x 2014Free 1040xFile 2012 Taxes TurbotaxH&r FreeHow Can I File 2012 Taxes2010 1040 Tax FormFile 2009 Taxes OnlineFree File 1040ezIrs 2012 Form 1040aFree File Fillable Forms 2012Amended 1040ezTax Act1040x For DummiesFree 1040x Filing Online1040 Ez TaxesMyfreetaxsE File Tax ReturnsFree Federal Tax FilingHow Do You Amend Your Tax Return1040ez Tax Table1040aFree State Tax Filing For Low IncomeEz Tax ReturnAmended State Tax FormsMilitary Tax DeductionsDo State Taxes For FreeIrs Gov Free FileIncome Tax Forms 2012Free Tax Usa1040ez Federal Tax Form

State Tax Forms 2011

State tax forms 2011 6. State tax forms 2011   Tip Income Table of Contents Introduction Useful Items - You may want to see: Keeping a Daily Tip RecordElectronic tip record. State tax forms 2011 Reporting Tips to Your EmployerElectronic tip statement. State tax forms 2011 Final report. State tax forms 2011 Reporting Tips on Your Tax Return Allocated Tips Introduction This chapter is for employees who receive tips. State tax forms 2011 All tips you receive are income and are subject to federal income tax. State tax forms 2011 You must include in gross income all tips you receive directly, charged tips paid to you by your employer, and your share of any tips you receive under a tip-splitting or tip-pooling arrangement. State tax forms 2011 The value of noncash tips, such as tickets, passes, or other items of value, is also income and subject to tax. State tax forms 2011 Reporting your tip income correctly is not difficult. State tax forms 2011 You must do three things. State tax forms 2011 Keep a daily tip record. State tax forms 2011 Report tips to your employer. State tax forms 2011 Report all your tips on your income tax return. State tax forms 2011  This chapter will explain these three things and show you what to do on your tax return if you have not done the first two. State tax forms 2011 This chapter will also show you how to treat allocated tips. State tax forms 2011 For information on special tip programs and agreements, see Publication 531. State tax forms 2011 Useful Items - You may want to see: Publication 531 Reporting Tip Income 1244 Employee's Daily Record of Tips and Report to Employer Form (and Instructions) 4137 Social Security and Medicare Tax on Unreported Tip Income 4070 Employee's Report of Tips to Employer Keeping a Daily Tip Record Why keep a daily tip record. State tax forms 2011   You must keep a daily tip record so you can: Report your tips accurately to your employer, Report your tips accurately on your tax return, and Prove your tip income if your return is ever questioned. State tax forms 2011 How to keep a daily tip record. State tax forms 2011   There are two ways to keep a daily tip record. State tax forms 2011 You can either: Write information about your tips in a tip diary, or Keep copies of documents that show your tips, such as restaurant bills and credit or debit card charge slips. State tax forms 2011 You should keep your daily tip record with your tax or other personal records. State tax forms 2011 You must keep your records for as long as they are important for administration of the federal tax law. State tax forms 2011 For information on how long to keep records, see How long to keep records in chapter 1. State tax forms 2011    If you keep a tip diary, you can use Form 4070A, Employee's Daily Record of Tips. State tax forms 2011 To get Form 4070A, ask the Internal Revenue Service (IRS) or your employer for Publication 1244. State tax forms 2011 Also, Publication 1244 is available online at www. State tax forms 2011 irs. State tax forms 2011 gov/pub/irs-pdf/p1244. State tax forms 2011 pdf. State tax forms 2011 Publication 1244 includes a 1-year supply of Form 4070A. State tax forms 2011 Each day, write in the information asked for on the form. State tax forms 2011   In addition to the information asked for on Form 4070A, you also need to keep a record of the date and value of any noncash tips you get, such as tickets, passes, or other items of value. State tax forms 2011 Although you do not report these tips to your employer, you must report them on your tax return. State tax forms 2011   If you do not use Form 4070A, start your records by writing your name, your employer's name, and the name of the business (if it is different from your employer's name). State tax forms 2011 Then, each workday, write the date and the following information. State tax forms 2011 Cash tips you get directly from customers or from other employees. State tax forms 2011 Tips from credit and debit card charge customers that your employer pays you. State tax forms 2011 The value of any noncash tips you get, such as tickets, passes, or other items of value. State tax forms 2011 The amount of tips you paid out to other employees through tip pools or tip splitting, or other arrangements, and the names of the employees to whom you paid the tips. State tax forms 2011 Electronic tip record. State tax forms 2011   You can use an electronic system provided by your employer to record your daily tips. State tax forms 2011 If you do, you must receive and keep a paper copy of this record. State tax forms 2011 Service charges. State tax forms 2011    Do not write in your tip diary the amount of any service charge that your employer adds to a customer's bill and then pays to you and treats as wages. State tax forms 2011 This is part of your wages, not a tip. State tax forms 2011 See examples below. State tax forms 2011 Example 1. State tax forms 2011 Good Food Restaurant adds an 18% charge to the bill for parties of 6 or more customers. State tax forms 2011 Jane’s bill for food and beverages for her party of 8 includes an amount on the tip line equal to 18% of the charges for food and beverages, and the total includes this amount. State tax forms 2011 Because Jane did not have an unrestricted right to determine the amount on the “tip line,” the 18% charge is considered a service charge. State tax forms 2011 Do not include the 18% charge in your tip diary. State tax forms 2011 Service charges that are paid to you are considered wages, not tips. State tax forms 2011 Example 2. State tax forms 2011 Good Food Restaurant also includes sample calculations of tip amounts at the bottom of its bills for food and beverages provided to customers. State tax forms 2011 David’s bill includes a blank “tip line,” with sample tip calculations of 15%, 18%, and 20% of his charges for food and beverages at the bottom of the bill beneath the signature line. State tax forms 2011 Because David is free to enter any amount on the “tip line” or leave it blank, any amount he includes is considered a tip. State tax forms 2011 Be sure to include this amount in your tip diary. State tax forms 2011 Reporting Tips to Your Employer Why report tips to your employer. State tax forms 2011   You must report tips to your employer so that: Your employer can withhold federal income tax and social security, Medicare, Additional Medicare, or railroad retirement taxes, Your employer can report the correct amount of your earnings to the Social Security Administration or Railroad Retirement Board (which affects your benefits when you retire or if you become disabled, or your family's benefits if you die), and You can avoid the penalty for not reporting tips to your employer (explained later). State tax forms 2011 What tips to report. State tax forms 2011   Report to your employer only cash, check, and debit and credit card tips you receive. State tax forms 2011   If your total tips for any 1 month from any one job are less than $20, do not report the tips for that month to that employer. State tax forms 2011   If you participate in a tip-splitting or tip-pooling arrangement, report only the tips you receive and retain. State tax forms 2011 Do not report to your employer any portion of the tips you receive that you pass on to other employees. State tax forms 2011 However, you must report tips you receive from other employees. State tax forms 2011    Do not report the value of any noncash tips, such as tickets or passes, to your employer. State tax forms 2011 You do not pay social security, Medicare, Additional Medicare or railroad retirement taxes on these tips. State tax forms 2011 How to report. State tax forms 2011    If your employer does not give you any other way to report tips, you can use Form 4070. State tax forms 2011 Fill in the information asked for on the form, sign and date the form, and give it to your employer. State tax forms 2011 To get a 1-year supply of the form, ask the IRS or your employer for Publication 1244. State tax forms 2011   If you do not use Form 4070, give your employer a statement with the following information. State tax forms 2011 Your name, address, and social security number. State tax forms 2011 Your employer's name, address, and business name (if it is different from your employer's name). State tax forms 2011 The month (or the dates of any shorter period) in which you received tips. State tax forms 2011 The total tips required to be reported for that period. State tax forms 2011 You must sign and date the statement. State tax forms 2011 Be sure to keep a copy with your tax or other personal records. State tax forms 2011   Your employer may require you to report your tips more than once a month. State tax forms 2011 However, the statement cannot cover a period of more than 1 calendar month. State tax forms 2011 Electronic tip statement. State tax forms 2011   Your employer can have you furnish your tip statements electronically. State tax forms 2011 When to report. State tax forms 2011   Give your report for each month to your employer by the 10th of the next month. State tax forms 2011 If the 10th falls on a Saturday, Sunday, or legal holiday, give your employer the report by the next day that is not a Saturday, Sunday, or legal holiday. State tax forms 2011 Example. State tax forms 2011 You must report your tips received in September 2014 by October 10, 2014. State tax forms 2011 Final report. State tax forms 2011   If your employment ends during the month, you can report your tips when your employment ends. State tax forms 2011 Penalty for not reporting tips. State tax forms 2011   If you do not report tips to your employer as required, you may be subject to a penalty equal to 50% of the social security, Medicare, and Additional Medicare taxes or railroad retirement tax you owe on the unreported tips. State tax forms 2011 (For information about these taxes, see Reporting social security, Medicare, Additional Medicare, or railroad retirement taxes on tips not reported to your employer under Reporting Tips on Your Tax Return, later. State tax forms 2011 ) The penalty amount is in addition to the taxes you owe. State tax forms 2011   You can avoid this penalty if you can show reasonable cause for not reporting the tips to your employer. State tax forms 2011 To do so, attach a statement to your return explaining why you did not report them. State tax forms 2011 Giving your employer money for taxes. State tax forms 2011   Your regular pay may not be enough for your employer to withhold all the taxes you owe on your regular pay plus your reported tips. State tax forms 2011 If this happens, you can give your employer money until the close of the calendar year to pay the rest of the taxes. State tax forms 2011   If you do not give your employer enough money, your employer will apply your regular pay and any money you give in the following order. State tax forms 2011 All taxes on your regular pay. State tax forms 2011 Social security, Medicare, and Additional Medicare taxes or railroad retirement taxes on your reported tips. State tax forms 2011 Federal, state, and local income taxes on your reported tips. State tax forms 2011    Any taxes that remain unpaid can be collected by your employer from your next paycheck. State tax forms 2011 If withholding taxes remain uncollected at the end of the year, you may be subject to a penalty for underpayment of estimated taxes. State tax forms 2011 See Publication 505, Tax Withholding and Estimated Tax, for more information. State tax forms 2011    Uncollected taxes. State tax forms 2011 You must report on your tax return any social security and Medicare taxes or railroad retirement tax that remained uncollected at the end of 2013. State tax forms 2011 These uncollected taxes will be shown on your 2013 Form W-2. State tax forms 2011 See Reporting uncollected social security, Medicare, or railroad retirement taxes on tips reported to your employer under Reporting Tips on Your Tax Return, later. State tax forms 2011 Reporting Tips on Your Tax Return How to report tips. State tax forms 2011    Report your tips with your wages on Form 1040, line 7; Form 1040A, line 7; or Form 1040EZ, line 1. State tax forms 2011 What tips to report. State tax forms 2011   You must report all tips you received in 2013 on your tax return, including both cash tips and noncash tips. State tax forms 2011 Any tips you reported to your employer for 2013 are included in the wages shown in box 1 of your Form W-2. State tax forms 2011 Add to the amount in box 1 only the tips you did not report to your employer. State tax forms 2011    If you received $20 or more in cash and charge tips in a month and did not report all of those tips to your employer, see Reporting social security, Medicare, Additional Medicare, or railroad retirement taxes on tips not reported to your employer, later. State tax forms 2011    If you did not keep a daily tip record as required and an amount is shown in box 8 of your Form W-2, see Allocated Tips, later. State tax forms 2011   If you kept a daily tip record and reported tips to your employer as required under the rules explained earlier, add the following tips to the amount in box 1 of your Form W-2. State tax forms 2011 Cash and charge tips you received that totaled less than $20 for any month. State tax forms 2011 The value of noncash tips, such as tickets, passes, or other items of value. State tax forms 2011 Example. State tax forms 2011 Ben Smith began working at the Blue Ocean Restaurant (his only employer in 2013) on June 30 and received $10,000 in wages during the year. State tax forms 2011 Ben kept a daily tip record showing that his tips for June were $18 and his tips for the rest of the year totaled $7,000. State tax forms 2011 He was not required to report his June tips to his employer, but he reported all of the rest of his tips to his employer as required. State tax forms 2011 Ben's Form W-2 from Blue Ocean Restaurant shows $17,000 ($10,000 wages plus $7,000 reported tips) in box 1. State tax forms 2011 He adds the $18 unreported tips to that amount and reports $17,018 as wages on his tax return. State tax forms 2011 Reporting social security, Medicare, Additional Medicare, or railroad retirement taxes on tips not reported to your employer. State tax forms 2011    If you received $20 or more in cash and charge tips in a month from any one job and did not report all of those tips to your employer, you must report the social security, Medicare, and Additional Medicare taxes on the unreported tips as additional tax on your return. State tax forms 2011 To report these taxes, you must file a return even if you would not otherwise have to file. State tax forms 2011 You must use Form 1040. State tax forms 2011 (You cannot file Form 1040EZ or Form 1040A. State tax forms 2011 )    Use Form 4137 to figure social security and Medicare taxes. State tax forms 2011 Enter the tax on your return as instructed, and attach the completed Form 4137 to your return. State tax forms 2011 Use Form 8959 to figure Additional Medicare Tax. State tax forms 2011    If you are subject to the Railroad Retirement Tax Act, you cannot use Form 4137 to pay railroad retirement tax on unreported tips. State tax forms 2011 To get railroad retirement credit, you must report tips to your employer. State tax forms 2011 Reporting uncollected social security, Medicare, or railroad retirement taxes on tips reported to your employer. State tax forms 2011   You may have uncollected taxes if your regular pay was not enough for your employer to withhold all the taxes you owe and you did not give your employer enough money to pay the rest of the taxes. State tax forms 2011 For more information, see Giving your employer money for taxes , under Reporting Tips to Your Employer, earlier. State tax forms 2011   If your employer could not collect all the social security and Medicare taxes or railroad retirement tax you owe on tips reported for 2013, the uncollected taxes will be shown in box 12 of your Form W-2 (codes A and B). State tax forms 2011 You must report these amounts as additional tax on your return. State tax forms 2011 Unlike the uncollected portion of the regular (1. State tax forms 2011 45%) Medicare tax, the uncollected Additional Medicare Tax is not reported in box 12 of Form W-2 with code B. State tax forms 2011    To report these uncollected taxes, you must file a return even if you would not otherwise have to file. State tax forms 2011 You must report these taxes on Form 1040, line 60. State tax forms 2011 See the instructions for Form 1040, line 60. State tax forms 2011 (You cannot file Form 1040EZ or Form 1040A. State tax forms 2011 ) Allocated Tips If your employer allocated tips to you, they are shown separately in box 8 of your Form W-2. State tax forms 2011 They are not included in box 1 with your wages and reported tips. State tax forms 2011 If box 8 is blank, this discussion does not apply to you. State tax forms 2011 What are allocated tips. State tax forms 2011   These are tips that your employer assigned to you in addition to the tips you reported to your employer for the year. State tax forms 2011 Your employer will have done this only if: You worked in an establishment (restaurant, cocktail lounge, or similar business) that must allocate tips to employees, and The tips you reported to your employer were less than your share of 8% of food and drink sales. State tax forms 2011 No income, social security, Medicare, Additional Medicare or railroad retirement taxes are withheld on allocated tips. State tax forms 2011 How were your allocated tips figured. State tax forms 2011   The tips allocated to you are your share of an amount figured by subtracting the reported tips of all employees from 8% (or an approved lower rate) of food and drink sales (other than carryout sales and sales with a service charge of 10% or more). State tax forms 2011 Your share of that amount was figured using either a method provided by an employer-employee agreement or a method provided by IRS regulations based on employees' sales or hours worked. State tax forms 2011 For information about the exact allocation method used, ask your employer. State tax forms 2011 Must you report your allocated tips on your tax return. State tax forms 2011   You must report all tips you received in 2013 on your tax return, including both cash tips and noncash tips. State tax forms 2011 Any tips you reported to your employer for 2013 are included in the wages shown in box 1 of your Form W-2. State tax forms 2011 Add to the amount in box 1 only the tips you did not report to your employer. State tax forms 2011 This should include any allocated tips shown in box 8 on your Form(s) W-2, unless you have adequate records to show that you received less tips in the year than the allocated figures. State tax forms 2011   See What tips to report under Reporting Tips on Your Tax Return, and Keeping a Daily Tip Record , earlier. State tax forms 2011 How to report allocated tips. State tax forms 2011   Report the amount in box 1 and the allocated tips in box 8 of your Form(s) W-2 as wages on Form 1040, line 7; Form 1040NR, line 8; or Form 1040NR-EZ, line 3. State tax forms 2011 (You cannot file Form 1040A or Form 1040EZ when you have allocated tips. State tax forms 2011 )    Because social security, Medicare, and Additional Medicare taxes were not withheld from the allocated tips, you must report those taxes as additional tax on your return. State tax forms 2011 Complete Form 4137, and include the allocated tips on line 1 of the form. State tax forms 2011 See Reporting social security, Medicare, Additional Medicare, or railroad retirement taxes on tips not reported to your employer under Reporting Tips on Your Tax Return, earlier. State tax forms 2011 Prev  Up  Next   Home   More Online Publications
Print - Click this link to Print this page

Contact My Local Office in Alaska

Face-to-face Tax Help

IRS Taxpayer Assistance Centers (TACs) are your source for personal tax help when you believe your tax issue can only be handled face-to-face. No appointment is necessary.

Keep in mind, many questions can be resolved online without waiting in line. Through IRS.gov you can:
• Set up a payment plan.
• Get a transcript of your tax return.
• Make a payment.
• Check on your refund.
• Find answers to many of your tax questions.

We are now referring all requests for tax return preparation services to other available resources. You can take advantage of free tax preparation through Free File, Free File Fillable Forms or through a volunteer site in your community. To find the nearest volunteer site location or to get more information about Free File, go to the top of the page and enter “Free Tax Help” in the Search box.

If you have a tax account issues and feel that it requires talking with someone face-to-face, visit your local TAC.

Caution:  Many of our offices are located in Federal Office Buildings. These buildings may not allow visitors to bring in cell phones with camera capabilities.

Multilingual assistance is available in every office. Hours of operation are subject to change.

Before visiting your local office click on "Services Provided" in the chart below to see what services are available. Services are limited and not all services are available at every TAC office and may vary from site to site. You can get these services on a walk-in basis.

 City Street Address  Days/Hours of Service  Telephone* 
Anchorage  949 E. 36th Ave.
Anchorage, AK 99508

Monday-Friday - 8:30 a.m.- 4:30 p.m.

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**

 

Services Provided

(907) 271-6391 
Fairbanks  101 12th Ave.
Fairbanks, AK 99701 

Monday-Friday -8:30 a.m.- 4:30 p.m.
(Closed for lunch 12:30 p.m.-1:30 p.m.)

 

Services Provided

(907) 456-1650 

* Note: The phone numbers in the chart above are not toll-free for all locations. When you call, you will reach a recorded business message with information about office hours, locations and services provided in that office. If face-to-face assistance is not a priority for you, you may also get help with IRS letters or resolve tax account issues by phone, toll free at 1-800-829-1040 (individuals) or 1-800-829-4933 (businesses).

For information on where to file your tax return please see Where to File Addresses.

The Taxpayer Advocate Service: Call 907-271-6877 in the Anchorage area or 1-877-777-4778 elsewhere, or see  Publication 1546, The Taxpayer Advocate Service of the IRS. For further information, see Tax Topic 104.

Partnerships

IRS and organizations all over the country are partnering to assist taxpayers. Through these partnerships, organizations are also achieving their own goals. These mutually beneficial partnerships are strengthening outreach efforts and bringing education and assistance to millions.

For more information about these programs for individuals and families, contact the Stakeholder Partnerships, Education and Communication Office at:

Internal Revenue Service
949 E 36th Ave MS A 180
Anchorage, AK 99508
 

For more information about these programs for businesses, your local Stakeholder Liaison office establishes relationships with organizations representing small business and self-employed taxpayers. They provide information about the policies, practices and procedures the IRS uses to ensure compliance with the tax laws. To establish a relationship with us, use this list to find a contact in your state:

Stakeholder Liaison (SL) Phone Numbers for Organizations Representing Small Businesses and Self-employed Taxpayers.

Page Last Reviewed or Updated: 28-Mar-2014

The State Tax Forms 2011

State tax forms 2011 Index Symbols 10% owners, Ten-percent owners. State tax forms 2011 501(c) organizations, Foreign Governments and Certain Other Foreign Organizations 80/20 company, Dividends paid by a domestic corporation (an existing 80/20 company). State tax forms 2011 A Acceptance agent, Unexpected payment. State tax forms 2011 Accounts, offshore, Offshore accounts. State tax forms 2011 Alien Illegal, Illegal aliens. State tax forms 2011 Nonresident, Nonresident alien. State tax forms 2011 Resident, Resident alien. State tax forms 2011 Alimony, Pensions, Annuities, and Alimony (Income Code 14), Alimony payments. State tax forms 2011 Allocation information, Failure to provide allocation information. State tax forms 2011 American Samoa, U. State tax forms 2011 S. State tax forms 2011 Virgin Islands and American Samoa corporations. State tax forms 2011 Amount to withhold, Determination of amount to withhold. State tax forms 2011 Annuities, Pensions, Annuities, and Alimony (Income Code 14), Pensions and annuities. State tax forms 2011 Artists and athletes Earnings of, Artists and Athletes (Income Codes 42 and 43) Special events and promotions, Artists and Athletes (Income Codes 42 and 43) Assistance (see Tax help) Awards, Other Grants, Prizes, and Awards B Backup withholding, Withholding and Reporting Obligations, Primary NRA and Form 1099 responsibility assumed. State tax forms 2011 Banks, interest received by, Banks. State tax forms 2011 Beneficial owner, Beneficial Owners Bonds sold between interest dates, Sales of bonds between interest dates. State tax forms 2011 Branch profits tax, Corporation subject to branch profits tax. State tax forms 2011 C Canada, Exception 3. State tax forms 2011 , Deposit interest paid to nonresident alien individuals in 2012. State tax forms 2011 , Deposit interest paid to certain nonresident alien individuals in 2013. State tax forms 2011 Capital gains, Capital gains (Income Code 9). State tax forms 2011 Central withholding agreements, Income Code 43. State tax forms 2011 Consent dividends, Consent dividends. State tax forms 2011 , Consent dividends. State tax forms 2011 Contingent interest, Contingent interest. State tax forms 2011 Controlled foreign corporations, interest paid to, Controlled foreign corporations. State tax forms 2011 Controlling foreign corporations, Interest paid to controlling foreign corporations (Income Code 3). State tax forms 2011 Covenant not to compete, Covenant not to compete. State tax forms 2011 Crew members, Crew members. State tax forms 2011 D Dependent personal services, Pay for dependent personal services (Income Code 17). State tax forms 2011 Allowance for personal exemptions, Withholding exemptions. State tax forms 2011 Defined, Pay for dependent personal services (Income Code 17). State tax forms 2011 Exempt from withholding, Graduated rates. State tax forms 2011 Depositing taxes How to, Depositing Withheld Taxes When to, When Deposits Are Required Deposits, Interest on deposits (Income Code 29). State tax forms 2011 Disregarded entities, Disregarded entities. State tax forms 2011 Dividends Direct dividend rate, Dividends qualifying for direct dividend rate (Income Code 7). State tax forms 2011 Domestic corporation, Dividends paid by a domestic corporation (an existing 80/20 company). State tax forms 2011 Foreign corporations, Dividends paid by foreign corporations (Income Code 8). State tax forms 2011 In general, Dividends Documentary evidence, Documentary evidence. State tax forms 2011 , Documentary Evidence, Documentary evidence. State tax forms 2011 Documentation From foreign beneficial owners and U. State tax forms 2011 S. State tax forms 2011 payees, Documentation From foreign intermediaries and foreign flow-through entities, Foreign Intermediaries and Foreign Flow-Through Entities Presumptions in the absence of, Presumption Rules Qualified intermediaries, Documentation. State tax forms 2011 E Effectively connected income, Effectively Connected Income Defined, Effectively Connected Income Foreign partners, Partnership Withholding on Effectively Connected Income EFTPS, Electronic deposit requirement. State tax forms 2011 Electronic deposit rules, Electronic deposit requirement. State tax forms 2011 Employees, Employees. State tax forms 2011 , Employee. State tax forms 2011 Employer, Employer. State tax forms 2011 F Federal unemployment tax, Federal unemployment tax (FUTA). State tax forms 2011 Fellowship grants, Scholarships and Fellowship Grants (Income Code 15) Fellowship income, Scholarships, fellowships, and grants. State tax forms 2011 Financial institutions, Branches of financial institutions. State tax forms 2011 FIRPTA withholding, U. State tax forms 2011 S. State tax forms 2011 real property interest. State tax forms 2011 , U. State tax forms 2011 S. State tax forms 2011 Real Property Interest Fiscally transparent entity, Fiscally transparent entity. State tax forms 2011 Fixed or determinable annual or periodic income, Fixed or Determinable Annual or Periodical Income (FDAP) Flow-through entities, Flow-Through Entities, Nonqualified Intermediaries Foreign, Foreign partner. State tax forms 2011 501(c) organizations, Foreign Governments and Certain Other Foreign Organizations Bank, U. State tax forms 2011 S. State tax forms 2011 branches of foreign banks and foreign insurance companies. State tax forms 2011 , Income paid to U. State tax forms 2011 S. State tax forms 2011 branch of foreign bank or insurance company. State tax forms 2011 Charitable organizations, Other foreign organizations, associations, and charitable institutions. State tax forms 2011 Corporations, Foreign corporations. State tax forms 2011 Governments, Foreign Governments and Certain Other Foreign Organizations Insurance company, U. State tax forms 2011 S. State tax forms 2011 branches of foreign banks and foreign insurance companies. State tax forms 2011 , Income paid to U. State tax forms 2011 S. State tax forms 2011 branch of foreign bank or insurance company. State tax forms 2011 Intermediary, Foreign Intermediaries Organizations and associations, Other foreign organizations, associations, and charitable institutions. State tax forms 2011 Partner, Who Must Withhold Partnerships, nonwithholding, Foreign partnerships. State tax forms 2011 Person, Foreign Persons Private foundation, Foreign private foundations. State tax forms 2011 , Foreign Governments and Certain Other Foreign Organizations Status, Establishment of foreign status. State tax forms 2011 Trusts, Foreign simple and grantor trust. State tax forms 2011 Form 1042, Withholding and Reporting Obligations, Form 1042 filing. State tax forms 2011 , Responsibilities of WT. State tax forms 2011 , Form 1042. State tax forms 2011 1042-S, Withholding and Reporting Obligations, Form 1042-S reporting. State tax forms 2011 , Form 1042-S reporting. State tax forms 2011 , Form 1042 filing. State tax forms 2011 , Form 1042-S. State tax forms 2011 1099, Withholding and Reporting Obligations, Primary NRA and Form 1099 responsibility assumed. State tax forms 2011 1099-S, Form 1099-S, Proceeds From Real Estate Transactions. State tax forms 2011 4419, Electronic reporting. State tax forms 2011 7004, Extension to file Form 1042. State tax forms 2011 8233, Form 8233, Exemption From Withholding on Compensation for Independent (and Certain Dependent) Personal Services of a Nonresident Alien Individual. State tax forms 2011 8288, Reporting and Paying the Tax, Form 8288, U. State tax forms 2011 S. State tax forms 2011 Withholding Tax Return for Dispositions by Foreign Persons of U. State tax forms 2011 S. State tax forms 2011 Real Property Interests. State tax forms 2011 8288-A, Reporting and Paying the Tax, Form 8288-A, Statement of Withholding on Dispositions by Foreign Persons of U. State tax forms 2011 S. State tax forms 2011 Real Property Interests. State tax forms 2011 8288-B, Categories (1), (2), and (3). State tax forms 2011 8804, Form 8804, Annual Return for Partnership Withholding Tax (Section 1446). State tax forms 2011 8805, Form 8805, Foreign Partner's Information Statement of Section 1446 Withholding Tax. State tax forms 2011 8813, Form 8813, Partnership Withholding Tax Payment Voucher (Section 1446). State tax forms 2011 8833, Claiming treaty benefits. State tax forms 2011 940, Federal unemployment tax (FUTA). State tax forms 2011 941, Reporting requirements for wages and withheld taxes paid to nonresident aliens. State tax forms 2011 972, Consent dividends. State tax forms 2011 SS-4, U. State tax forms 2011 S. State tax forms 2011 Taxpayer Identification Numbers SS-5, U. State tax forms 2011 S. State tax forms 2011 Taxpayer Identification Numbers W-2, Reporting requirements for wages and withheld taxes paid to nonresident aliens. State tax forms 2011 , Form W-2. State tax forms 2011 W-4, Alternate withholding procedure. State tax forms 2011 , Form W-4, Employee's Withholding Allowance Certificate. State tax forms 2011 , Withholding exemptions. State tax forms 2011 , Special instructions for Form W-4. State tax forms 2011 W-7, U. State tax forms 2011 S. State tax forms 2011 Taxpayer Identification Numbers W-8BEN, Beneficial Owners W-8ECI, Documentary evidence. State tax forms 2011 W-8EXP, Form W-8ECI, Certificate of Foreign Person's Claim That Income Is Effectively Connected With the Conduct of a Trade or Business in the United States. State tax forms 2011 W-8IMY, Foreign Intermediaries and Foreign Flow-Through Entities W-9, U. State tax forms 2011 S. State tax forms 2011 Taxpayer Identification Numbers Free tax services, How To Get Tax Help FUTA, Federal unemployment tax (FUTA). State tax forms 2011 G Gambling winnings, Gambling winnings (Income Code 28). State tax forms 2011 Graduated rates, Graduated rates. State tax forms 2011 Graduated withholding, Wages Paid to Employees— Graduated Withholding Grant income, Scholarships, fellowships, and grants. State tax forms 2011 Grants, Scholarships and Fellowship Grants (Income Code 15), Other Grants, Prizes, and Awards Green card test, Resident alien. State tax forms 2011 Guam, Guam or Northern Mariana Islands corporations. State tax forms 2011 H Help (see Tax help) I Identification number, taxpayer, U. State tax forms 2011 S. State tax forms 2011 Taxpayer Identification Numbers, Identification numbers. State tax forms 2011 Illegal aliens, Illegal aliens. State tax forms 2011 Important reminders, Reminders Income Fixed or determinable annual or periodical, Fixed or Determinable Annual or Periodical Income (FDAP) Interest, Interest Notional principal contract, Notional principal contract income. State tax forms 2011 Other than effectively connected, Income Not Effectively Connected Personal service, Personal service income. State tax forms 2011 Source of, Source of Income Transportation, Transportation income. State tax forms 2011 Income code 01, Interest paid by U. State tax forms 2011 S. State tax forms 2011 obligors—general (Income Code 1). State tax forms 2011 02, Interest on real property mortgages (Income Code 2). State tax forms 2011 03, Interest paid to controlling foreign corporations (Income Code 3). State tax forms 2011 04, Interest paid by foreign corporations (Income Code 4). State tax forms 2011 06, Dividends paid by U. State tax forms 2011 S. State tax forms 2011 corporations — general (Income Code 6). State tax forms 2011 07, Dividends qualifying for direct dividend rate (Income Code 7). State tax forms 2011 08, Dividends paid by foreign corporations (Income Code 8). State tax forms 2011 09, Capital gains (Income Code 9). State tax forms 2011 10, Industrial royalties (Income Code 10). State tax forms 2011 11, Motion picture or television copyright royalties (Income Code 11). State tax forms 2011 12, Other royalties (for example, copyright, recording, publishing) (Income Code 12). State tax forms 2011 13, Real Property Income and Natural Resources Royalties (Income Code 13) 14, Pensions, Annuities, and Alimony (Income Code 14) 15, Scholarships and Fellowship Grants (Income Code 15) 16, Pay for independent personal services (Income Code 16). State tax forms 2011 17, Pay for dependent personal services (Income Code 17). State tax forms 2011 18, Pay for teaching (Income Code 18). State tax forms 2011 19, Pay during studying and training (Income Code 19). State tax forms 2011 20, Artists and Athletes (Income Codes 42 and 43) 24, Reporting and Paying the Tax 25, Reporting and Paying the Tax 26, Reporting and Paying the Tax 27, Publicly Traded Partnerships 28, Gambling winnings (Income Code 28). State tax forms 2011 29, Interest on deposits (Income Code 29). State tax forms 2011 30, Original issue discount (Income Code 30). State tax forms 2011 50, Other income (Income Code 50). State tax forms 2011 Independent personal services Defined, Pay for independent personal services (Income Code 16). State tax forms 2011 Exempt from withholding, Pay for independent personal services (Income Code 16). State tax forms 2011 , 30% rate. State tax forms 2011 India, Students and business apprentices from India. State tax forms 2011 Indirect account holders, Indirect Account Holders Installment payment, Installment payments. State tax forms 2011 , Installment payments. State tax forms 2011 Insurance proceeds, Insurance proceeds. State tax forms 2011 Interest Contingent, Contingent interest. State tax forms 2011 Controlling foreign corporations, Interest paid to controlling foreign corporations (Income Code 3). State tax forms 2011 Deposits, Interest on deposits (Income Code 29). State tax forms 2011 Foreign business arrangements, Interest from foreign business arrangements. State tax forms 2011 Foreign corporations, Interest paid by foreign corporations (Income Code 4). State tax forms 2011 Income, Interest Portfolio, Portfolio interest. State tax forms 2011 , Interest that does not qualify as portfolio interest. State tax forms 2011 Real property mortgages, Interest on real property mortgages (Income Code 2). State tax forms 2011 Intermediary Foreign, Foreign Intermediaries Nonqualified, Nonqualified intermediary. State tax forms 2011 Qualified, Qualified intermediary. State tax forms 2011 , Qualified Intermediaries International organizations, Foreign Governments and Certain Other Foreign Organizations ITIN, U. State tax forms 2011 S. State tax forms 2011 Taxpayer Identification Numbers K Knowledge, standards of, Standards of Knowledge L Liability of withholding agent, Liability for tax. State tax forms 2011 M Magnetic media reporting, Electronic reporting. State tax forms 2011 Marketable securities, Marketable securities. State tax forms 2011 Mexico, Exception 3. State tax forms 2011 Missing children, Reminders More information (see Tax help) Mortgages, Interest on real property mortgages (Income Code 2). State tax forms 2011 N Non-registered obligations, Obligations not in registered form. State tax forms 2011 Nonqualified intermediary, Nonqualified intermediary. State tax forms 2011 , Nonqualified Intermediaries Nonresident alien Defined, Nonresident alien. State tax forms 2011 Married to U. State tax forms 2011 S. State tax forms 2011 citizen or resident, Married to U. State tax forms 2011 S. State tax forms 2011 citizen or resident alien. State tax forms 2011 Nonwage pay, Pay that is not wages. State tax forms 2011 Northern Mariana Islands, Guam or Northern Mariana Islands corporations. State tax forms 2011 Notional principal contract income, Notional principal contract income. State tax forms 2011 NRA withholding In general, Withholding of Tax Income subject to, Income Subject to NRA Withholding Persons subject to, Persons Subject to NRA Withholding O Obligations Registered, Obligations in registered form. State tax forms 2011 Obligations: Not in registered form, Obligations not in registered form. State tax forms 2011 Offshore accounts, Offshore accounts. State tax forms 2011 Original issue discount, Original issue discount (Income Code 30). State tax forms 2011 Overwithholding, adjustment for, Adjustment for Overwithholding P Partner, Foreign partner. State tax forms 2011 Partner, foreign, Who Must Withhold Partnerships Effectively connected income of foreign partners, Partnership Withholding on Effectively Connected Income Foreign, Foreign partnerships. State tax forms 2011 Publicly traded, Publicly Traded Partnerships Smaller, Smaller partnerships and trusts. State tax forms 2011 , Smaller partnerships and trusts. State tax forms 2011 , Smaller partnerships and trusts. State tax forms 2011 Withholding foreign, Withholding foreign partnership and foreign trust. State tax forms 2011 , Withholding Foreign Partnerships Pay for personal services Artists and athletes, Artists and Athletes (Income Codes 42 and 43) Dependent personal services, Pay for dependent personal services (Income Code 17). State tax forms 2011 Employees, Wages Paid to Employees— Graduated Withholding Exempt from withholding, Pay for Personal Services Performed Independent personal services, Pay for independent personal services (Income Code 16). State tax forms 2011 Salaries and wages, Wages Paid to Employees— Graduated Withholding Scholarship or fellowship recipient, Pay for services rendered. State tax forms 2011 Studying, Pay during studying and training (Income Code 19). State tax forms 2011 Teaching, Pay for teaching (Income Code 18). State tax forms 2011 Training, Pay during studying and training (Income Code 19). State tax forms 2011 Payee, Identifying the Payee Penalties Deposit, Penalty for failure to make deposits on time. State tax forms 2011 Form 1042, Penalties Form 8804, Penalties. State tax forms 2011 Form 8805, Penalties. State tax forms 2011 Magnetic media, Failure to file electronically. State tax forms 2011 Trust fund recovery, Trust fund recovery penalty. State tax forms 2011 Pensions, Pension payments. State tax forms 2011 , Pensions, Annuities, and Alimony (Income Code 14), Pensions and annuities. State tax forms 2011 Per diem, Per diem paid by the U. State tax forms 2011 S. State tax forms 2011 Government. State tax forms 2011 Personal service income, Personal service income. State tax forms 2011 Pooled withholding information, Pooled withholding information. State tax forms 2011 Portfolio interest, Portfolio interest. State tax forms 2011 , Interest that does not qualify as portfolio interest. State tax forms 2011 Presumption Corporation, Presumption Rules Individual, Presumption Rules Partnership, Presumption Rules Rules, Presumption Rules Trust, Presumption Rules Private foundation, foreign, Foreign private foundations. State tax forms 2011 Prizes, Other Grants, Prizes, and Awards Publications (see Tax help) Puerto Rico, Resident of a U. State tax forms 2011 S. State tax forms 2011 possession. State tax forms 2011 , Exception 4. State tax forms 2011 Q QI withholding agreement, QI withholding agreement. State tax forms 2011 Qualified intermediary, Qualified intermediary. State tax forms 2011 , Qualified Intermediaries Qualified investment entity (QIE) Distributions paid by, Qualified investment entities. State tax forms 2011 Dividends paid by, Dividends paid by U. State tax forms 2011 S. State tax forms 2011 corporations — general (Income Code 6). State tax forms 2011 R Racing purses, Racing purses. State tax forms 2011 Real property interest Disposition of, U. State tax forms 2011 S. State tax forms 2011 Real Property Interest Withholding certificates, Withholding Certificates Reason to know, Reason To Know Refund procedures Qualified intermediaries, Collective refund procedures. State tax forms 2011 Registered obligations, Obligations in registered form. State tax forms 2011 Researchers, Tax treaties. State tax forms 2011 Resident alien defined, Resident alien. State tax forms 2011 Returns required, Returns Required Royalties, Royalties, Real Property Income and Natural Resources Royalties (Income Code 13) Ryukyu Islands, Income from U. State tax forms 2011 S. State tax forms 2011 Savings Bonds of residents of the Ryukyu Islands or the Trust Territory of the Pacific Islands. State tax forms 2011 S Salaries, Wages Paid to Employees— Graduated Withholding Saving clause, Nonresident alien who becomes a resident alien. State tax forms 2011 Scholarship, Scholarships, fellowships, and grants. State tax forms 2011 , Scholarships and Fellowship Grants (Income Code 15) Securities, Marketable securities. State tax forms 2011 , Income from securities. State tax forms 2011 Services performed outside the U. State tax forms 2011 S. State tax forms 2011 , Services performed outside the United States. State tax forms 2011 Short-term obligation, Short-term obligations. State tax forms 2011 Social security, Social security and Medicare tax. State tax forms 2011 Source of income, Source of Income Standards of knowledge, Standards of Knowledge Substantial presence test, Resident alien. State tax forms 2011 T Tax Reporting and paying, Reporting and Paying the Tax Tax help, How To Get Tax Help Tax treaties Claiming benefits, Claiming treaty benefits. State tax forms 2011 Dependent personal services, Tax treaties. State tax forms 2011 Entertainers and athletes, Tax treaties. State tax forms 2011 Gains, Tax treaties. State tax forms 2011 Gambling winnings, Tax treaties. State tax forms 2011 Independent personal services, Tax treaties. State tax forms 2011 Student, Tax treaties. State tax forms 2011 Students and trainees, Tax treaties. State tax forms 2011 Tables, Tax Treaty Tables Teaching, Tax treaties. State tax forms 2011 Tax-exempt entities, Foreign Governments and Certain Other Foreign Organizations Taxpayer Advocate, Taxpayer Advocate Service. State tax forms 2011 Taxpayer identification number (TIN), U. State tax forms 2011 S. State tax forms 2011 Taxpayer Identification Numbers, Identification numbers. State tax forms 2011 Exceptions, Exceptions to TIN requirement. State tax forms 2011 Teachers, Pay for teaching (Income Code 18). State tax forms 2011 Ten-percent owners, Ten-percent owners. State tax forms 2011 Territorial limits, Territorial limits. State tax forms 2011 Totalization agreements, Social security and Medicare tax. State tax forms 2011 Transportation income, Transportation income. State tax forms 2011 Travel expenses, Travel expenses. State tax forms 2011 Trust Territory of the Pacific Islands, Income from U. State tax forms 2011 S. State tax forms 2011 Savings Bonds of residents of the Ryukyu Islands or the Trust Territory of the Pacific Islands. State tax forms 2011 Trusts Foreign, Foreign simple and grantor trust. State tax forms 2011 Smaller, Smaller partnerships and trusts. State tax forms 2011 Withholding foreign, Withholding foreign partnership and foreign trust. State tax forms 2011 , Withholding Foreign Trusts TTY/TDD information, How To Get Tax Help U U. State tax forms 2011 S. State tax forms 2011 agent of foreign person, U. State tax forms 2011 S. State tax forms 2011 agent of foreign person. State tax forms 2011 U. State tax forms 2011 S. State tax forms 2011 branch Foreign bank, U. State tax forms 2011 S. State tax forms 2011 branches of foreign banks and foreign insurance companies. State tax forms 2011 , Income paid to U. State tax forms 2011 S. State tax forms 2011 branch of foreign bank or insurance company. State tax forms 2011 Foreign insurance company, U. State tax forms 2011 S. State tax forms 2011 branches of foreign banks and foreign insurance companies. State tax forms 2011 , Income paid to U. State tax forms 2011 S. State tax forms 2011 branch of foreign bank or insurance company. State tax forms 2011 Foreign person, U. State tax forms 2011 S. State tax forms 2011 branches of foreign persons. State tax forms 2011 U. State tax forms 2011 S. State tax forms 2011 national, 30% rate. State tax forms 2011 U. State tax forms 2011 S. State tax forms 2011 real property interest, U. State tax forms 2011 S. State tax forms 2011 real property interest. State tax forms 2011 U. State tax forms 2011 S. State tax forms 2011 savings bonds, Income from U. State tax forms 2011 S. State tax forms 2011 Savings Bonds of residents of the Ryukyu Islands or the Trust Territory of the Pacific Islands. State tax forms 2011 U. State tax forms 2011 S. State tax forms 2011 territorial limits, Territorial limits. State tax forms 2011 U. State tax forms 2011 S. State tax forms 2011 Virgin Islands, U. State tax forms 2011 S. State tax forms 2011 Virgin Islands and American Samoa corporations. State tax forms 2011 Unexpected payment, Unexpected payment. State tax forms 2011 W Wages Paid to employees, Wages Paid to Employees— Graduated Withholding Pay that is not, Pay that is not wages. State tax forms 2011 When to withhold, When to withhold. State tax forms 2011 Withhold, amount to, Determination of amount to withhold. State tax forms 2011 Withhold, when to, When to withhold. State tax forms 2011 Withholding Agreements, QI withholding agreement. State tax forms 2011 , WP and WT withholding agreements. State tax forms 2011 , Withholding agreements. State tax forms 2011 , Income Code 43. State tax forms 2011 Alternative procedure, Alternative procedure. State tax forms 2011 Certificate, Withholding Certificates, Withholding certificate. State tax forms 2011 Rate pool, Pooled withholding information. State tax forms 2011 Real property, U. State tax forms 2011 S. State tax forms 2011 Real Property Interest Withholding agent Defined, Withholding Agent Liability, Liability for tax. State tax forms 2011 Returns required, Returns Required Tax deposit requirements, Depositing Withheld Taxes Withholding exemptions and reductions Dependent personal services, Graduated rates. State tax forms 2011 Exemption, Withholding exemption. State tax forms 2011 Final payment exemption, Final payment exemption. State tax forms 2011 Foreign governments, Foreign Governments and Certain Other Foreign Organizations International organizations, Foreign Governments and Certain Other Foreign Organizations Real property interest, Withholding Certificates Researchers, Tax treaties. State tax forms 2011 Scholarships and fellowship grants, Alternate withholding procedure. State tax forms 2011 Students, Tax treaties. State tax forms 2011 Withholding agreements, Withholding agreements. State tax forms 2011 , Income Code 43. State tax forms 2011 Prev  Up     Home   More Online Publications