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Tax 2011Tax 2011 2. Tax 2011 Withholding Tax Table of Contents Topics - This chapter discusses: Useful Items - You may want to see: Income Tax Withholding Statement. Tax 2011 30% Flat Rate Withholding Social Security and Medicare TaxesGeneral Information Bilateral Social Security (Totalization) Agreements Topics - This chapter discusses: Withholding income tax from the pay of U. Tax 2011 S. Tax 2011 citizens, Withholding tax at a flat rate, and Social security and Medicare taxes. Tax 2011 Useful Items - You may want to see: Publication 505 Tax Withholding and Estimated Tax Form (and Instructions) 673 Statement For Claiming Exemption From Withholding on Foreign Earned Income Eligible for the Exclusion Provided by Section 911 W-4 Employee's Withholding Allowance Certificate W-9 Request for Taxpayer Identification Number and Certification See chapter 7 for information about getting this publication and these forms. Tax 2011 Income Tax Withholding U. Tax 2011 S. Tax 2011 employers generally must withhold U. Tax 2011 S. Tax 2011 income tax from the pay of U. Tax 2011 S. Tax 2011 citizens working abroad unless the employer is required by foreign law to withhold foreign income tax. Tax 2011 Foreign earned income exclusion. Tax 2011 Your employer does not have to withhold U. Tax 2011 S. Tax 2011 income taxes from wages you earn abroad if it is reasonable to believe that you will exclude them from income under the foreign earned income exclusion or the foreign housing exclusion. Tax 2011 Your employer should withhold taxes from any wages you earn for working in the United States. Tax 2011 Statement. Tax 2011 You can give a statement to your employer indicating that you expect to qualify for the foreign earned income exclusion under either the bona fide residence test or the physical presence test and indicating your estimated housing cost exclusion. Tax 2011 Form 673 is an acceptable statement. Tax 2011 You can use Form 673 only if you are a U. Tax 2011 S. Tax 2011 citizen. Tax 2011 You do not have to use the form. Tax 2011 You can prepare your own statement. Tax 2011 See a copy of Form 673, later. Tax 2011 Generally, your employer can stop the withholding once you submit the statement that includes a declaration that the statement is made under penalties of perjury. Tax 2011 However, if your employer has reason to believe that you will not qualify for either the foreign earned income or the foreign housing exclusion, your employer must continue to withhold. Tax 2011 In determining whether your foreign earned income is more than the limit on either the foreign earned income exclusion or the foreign housing exclusion, if your employer has any information about pay you received from any other source outside the United States, your employer must take that information into account. Tax 2011 Foreign tax credit. Tax 2011 If you plan to take a foreign tax credit, you may be eligible for additional withholding allowances on Form W-4. Tax 2011 You can take these additional withholding allowances only for foreign tax credits attributable to taxable salary or wage income. Tax 2011 Withholding from pension payments. Tax 2011 U. Tax 2011 S. Tax 2011 payers of benefits from employer-deferred compensation plans, individual retirement plans, and commercial annuities generally must withhold income tax from payments delivered outside of the United States. Tax 2011 You can choose exemption from withholding if you: Provide the payer of the benefits with a residence address in the United States or a U. Tax 2011 S. Tax 2011 possession, or Certify to the payer that you are not a U. Tax 2011 S. Tax 2011 citizen or resident alien or someone who left the United States to avoid tax. Tax 2011 Check your withholding. Tax 2011 Before you report U. Tax 2011 S. Tax 2011 income tax withholding on your tax return, you should carefully review all information documents, such as Form W-2, Wage and Tax Statement, and the Form 1099 information returns. Tax 2011 Compare other records, such as final pay records or bank statements, with Form W-2 or Form 1099 to verify the withholding on these forms. Tax 2011 Check your U. Tax 2011 S. Tax 2011 income tax withholding even if you pay someone else to prepare your tax return. Tax 2011 You may be assessed penalties and interest if you claim more than your correct amount of withholding allowances. Tax 2011 This image is too large to be displayed in the current screen. Tax 2011 Please click the link to view the image. Tax 2011 Form 673 30% Flat Rate Withholding Generally, U. Tax 2011 S. Tax 2011 payers of income other than wages, such as dividends and royalties, are required to withhold tax at a flat 30% (or lower treaty) rate on nonwage income paid to nonresident aliens. Tax 2011 If you are a U. Tax 2011 S. Tax 2011 citizen or resident alien and this tax is withheld in error from payments to you because you have a foreign address, you should notify the payer of the income to stop the withholding. Tax 2011 Use Form W-9 to notify the payer. Tax 2011 You can claim the tax withheld in error as a withholding credit on your tax return if the amount is not adjusted by the payer. Tax 2011 Social security benefits paid to residents. Tax 2011 If you are a lawful permanent resident (green card holder) and a flat 30% tax was withheld in error on your social security benefits, the tax is refundable by the Social Security Administration (SSA) or the IRS. Tax 2011 The SSA will refund the tax withheld if the refund can be processed during the same calendar year in which the tax was withheld. Tax 2011 If the SSA cannot refund the tax withheld, you must file a Form 1040 or 1040A with the Internal Revenue Service Center at the address listed under Where To File to determine if you are entitled to a refund. Tax 2011 The following information must be submitted with your Form 1040 or Form 1040A. Tax 2011 A copy of Form SSA-1042S, Social Security Benefit Statement. Tax 2011 A copy of your “green card. Tax 2011 ” A signed declaration that includes the following statements. Tax 2011 “I am a U. Tax 2011 S. Tax 2011 lawful permanent resident and my green card has been neither revoked nor administratively or judicially determined to have been abandoned. Tax 2011 I am filing a U. Tax 2011 S. Tax 2011 income tax return for the taxable year as a resident alien reporting all of my worldwide income. Tax 2011 I have not claimed benefits for the taxable year under an income tax treaty as a nonresident alien. Tax 2011 ” Social Security and Medicare Taxes Social security and Medicare taxes may apply to wages paid to an employee regardless of where the services are performed. Tax 2011 General Information In general, U. Tax 2011 S. Tax 2011 social security and Medicare taxes do not apply to wages for services you perform as an employee outside the United States unless one of the following exceptions applies. Tax 2011 You perform the services on or in connection with an American vessel or aircraft (defined later) and either: You entered into your employment contract within the United States, or The vessel or aircraft touches at a U. Tax 2011 S. Tax 2011 port while you are employed on it. Tax 2011 You are working in one of the countries with which the United States has entered into a bilateral social security agreement (discussed later). Tax 2011 You are working for an American employer (defined later). Tax 2011 You are working for a foreign affiliate (defined later) of an American employer under a voluntary agreement entered into between the American employer and the U. Tax 2011 S. Tax 2011 Treasury Department. Tax 2011 American vessel or aircraft. Tax 2011 An American vessel is any vessel documented or numbered under the laws of the United States and any other vessel whose crew is employed solely by one or more U. Tax 2011 S. Tax 2011 citizens, residents, or corporations. Tax 2011 An American aircraft is an aircraft registered under the laws of the United States. Tax 2011 American employer. Tax 2011 An American employer includes any of the following. Tax 2011 The U. Tax 2011 S. Tax 2011 Government or any of its instrumentalities. Tax 2011 An individual who is a resident of the United States. Tax 2011 A partnership of which at least two-thirds of the partners are U. Tax 2011 S. Tax 2011 residents. Tax 2011 A trust of which all the trustees are U. Tax 2011 S. Tax 2011 residents. Tax 2011 A corporation organized under the laws of the United States, any U. Tax 2011 S. Tax 2011 state, or the District of Columbia, Puerto Rico, the U. Tax 2011 S. Tax 2011 Virgin Islands, Guam, or American Samoa. Tax 2011 An American employer also includes any foreign person with an employee who is performing services in connection with a contract between the U. Tax 2011 S. Tax 2011 government (or any instrumentality thereof) and a member of a domestically controlled group of entities which includes such foreign person. Tax 2011 Foreign affiliate. Tax 2011 A foreign affiliate of an American employer is any foreign entity in which the American employer has at least a 10% interest, directly or through one or more entities. Tax 2011 For a corporation, the 10% interest must be in its voting stock. Tax 2011 For any other entity, the 10% interest must be in its profits. Tax 2011 Form 2032, Contract Coverage Under Title II of the Social Security Act, is used by American employers to extend social security coverage to U. Tax 2011 S. Tax 2011 citizens and resident aliens working abroad for foreign affiliates of American employers. Tax 2011 Once you enter into an agreement, coverage cannot be terminated. Tax 2011 Excludable meals and lodging. Tax 2011 Social security tax does not apply to the value of meals and lodging provided to you for the convenience of your employer if it is reasonable to believe that you will be able to exclude the value from your income. Tax 2011 Bilateral Social Security (Totalization) Agreements The United States has entered into agreements with some foreign countries to coordinate social security coverage and taxation of workers who are employed in those countries. Tax 2011 These agreements are commonly referred to as totalization agreements and are in effect with the following countries. Tax 2011 Australia Greece Norway Austria Ireland Poland Belgium Italy Portugal Canada Japan Spain Chile Korea, Sweden Czech South Switzerland Republic Luxembourg United Denmark Netherlands Kingdom Finland France Germany Under these agreements, dual coverage and dual contributions (taxes) for the same work are eliminated. Tax 2011 The agreements generally make sure that you pay social security taxes to only one country. Tax 2011 Generally, under these agreements, you will only be subject to social security taxes in the country where you are working. Tax 2011 However, if you are temporarily sent to work in a foreign country and your pay would otherwise be subject to social security taxes in both the United States and that country, you generally can remain covered only by U. Tax 2011 S. Tax 2011 social security. Tax 2011 You can get more information on any specific agreement by contacting: Social Security Administration Office of International Programs P. Tax 2011 O. Tax 2011 Box 17741 Baltimore, MD 21235-7741 If you have access to the Internet, you can get more information at: http://www. Tax 2011 socialsecurity. Tax 2011 gov/international. Tax 2011 Covered by U. Tax 2011 S. Tax 2011 only. Tax 2011 If your pay in a foreign country is subject only to U. Tax 2011 S. Tax 2011 social security tax and is exempt from foreign social security tax, your employer should get a certificate of coverage from the Office of International Programs. Tax 2011 Covered by foreign country only. Tax 2011 If you are permanently working in a foreign country with which the United States has a social security agreement and, under the agreement, your pay is exempt from U. Tax 2011 S. Tax 2011 social security tax, you or your employer should get a statement from the authorized official or agency of the foreign country verifying that your pay is subject to social security coverage in that country. Tax 2011 If the authorities of the foreign country will not issue such a statement, either you or your employer should get a statement from the U. Tax 2011 S. Tax 2011 Social Security Administration, Office of International Programs, at the address listed earlier. Tax 2011 The statement should indicate that your wages are not covered by the U. Tax 2011 S. Tax 2011 social security system. Tax 2011 This statement should be kept by your employer because it establishes that your pay is exempt from U. Tax 2011 S. Tax 2011 social security tax. Tax 2011 Only wages paid on or after the effective date of the totalization agreement can be exempt from U. Tax 2011 S. Tax 2011 social security tax. Tax 2011 Prev Up Next Home More Online Publications
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