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Tax Act 1040x

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Tax Act 1040x

Tax act 1040x 8. Tax act 1040x   Qualified Tuition Program (QTP) Table of Contents Introduction What Is a Qualified Tuition ProgramDesignated beneficiary. Tax act 1040x Half-time student. Tax act 1040x How Much Can You Contribute Are Distributions TaxableFiguring the Taxable Portion of a Distribution Additional Tax on Taxable Distributions Rollovers and Other TransfersRollovers Changing the Designated Beneficiary Introduction Qualified tuition programs (QTPs) are also called “529 plans. Tax act 1040x ” States may establish and maintain programs that allow you to either prepay or contribute to an account for paying a student's qualified education expenses at a postsecondary institution. Tax act 1040x Eligible educational institutions may establish and maintain programs that allow you to prepay a student's qualified education expenses. Tax act 1040x If you prepay tuition, the student (designated beneficiary) will be entitled to a waiver or a payment of qualified education expenses. Tax act 1040x You cannot deduct either payments or contributions to a QTP. Tax act 1040x For information on a specific QTP, you will need to contact the state agency or eligible educational institution that established and maintains it. Tax act 1040x What is the tax benefit of a QTP. Tax act 1040x   No tax is due on a distribution from a QTP unless the amount distributed is greater than the beneficiary's adjusted qualified education expenses. Tax act 1040x See Are Distributions Taxable , later, for more information. Tax act 1040x    Even if a QTP is used to finance a student's education, the student or the student's parents still may be eligible to claim the American opportunity credit or the lifetime learning credit. Tax act 1040x See Coordination With American Opportunity and Lifetime Learning Credits, later. Tax act 1040x What Is a Qualified Tuition Program A qualified tuition program is a program set up to allow you to either prepay, or contribute to an account established for paying, a student's qualified education expenses at an eligible educational institution. Tax act 1040x QTPs can be established and maintained by states (or agencies or instrumentalities of a state) and eligible educational institutions. Tax act 1040x The program must meet certain requirements. Tax act 1040x Your state government or the eligible educational institution in which you are interested can tell you whether or not they participate in a QTP. Tax act 1040x Qualified education expenses. Tax act 1040x   These are expenses related to enrollment or attendance at an Eligible educational institution (defined later). Tax act 1040x As shown in the following list, to be qualified, some of the expenses must be required by the institution and some must be incurred by students who are enrolled at least half-time. Tax act 1040x See Half-time student , later. Tax act 1040x The following expenses must be required for enrollment or attendance of a Designated beneficiary (defined later) at an eligible educational institution. Tax act 1040x Tuition and fees. Tax act 1040x Books, supplies, and equipment. Tax act 1040x Expenses for special needs services needed by a special needs beneficiary must be incurred in connection with enrollment or attendance at an eligible educational institution. Tax act 1040x Expenses for room and board must be incurred by students who are enrolled at least half-time. Tax act 1040x The expense for room and board qualifies only to the extent that it is not more than the greater of the following two amounts. Tax act 1040x The allowance for room and board, as determined by the eligible educational institution, that was included in the cost of attendance (for federal financial aid purposes) for a particular academic period and living arrangement of the student. Tax act 1040x The actual amount charged if the student is residing in housing owned or operated by the eligible educational institution. Tax act 1040x You will need to contact the eligible educational institution for qualified room and board costs. Tax act 1040x    For tax years after 2010, the purchase of computer technology or equipment is only a qualified education expense if the computer technology or equipment is required for enrollment or attendance at an eligible institution. Tax act 1040x Designated beneficiary. Tax act 1040x   The designated beneficiary is generally the student (or future student) for whom the QTP is intended to provide benefits. Tax act 1040x The designated beneficiary can be changed after participation in the QTP begins. Tax act 1040x If a state or local government or certain tax-exempt organizations purchase an interest in a QTP as part of a scholarship program, the designated beneficiary is the person who receives the interest as a scholarship. Tax act 1040x Half-time student. Tax act 1040x   A student is enrolled “at least half-time” if he or she is enrolled for at least half the full-time academic workload for the course of study the student is pursuing, as determined under the standards of the school where the student is enrolled. Tax act 1040x Eligible educational institution. Tax act 1040x   For purposes of a QTP, this is any college, university, vocational school, or other postsecondary educational institution eligible to participate in a student aid program administered by the U. Tax act 1040x S. Tax act 1040x Department of Education. Tax act 1040x It includes virtually all accredited public, nonprofit, and proprietary (privately owned profit-making) postsecondary institutions. Tax act 1040x The educational institution should be able to tell you if it is an eligible educational institution. Tax act 1040x   Certain educational institutions located outside the United States also participate in the U. Tax act 1040x S. Tax act 1040x Department of Education's Federal Student Aid (FSA) programs. Tax act 1040x   How Much Can You Contribute Contributions to a QTP on behalf of any beneficiary cannot be more than the amount necessary to provide for the qualified education expenses of the beneficiary. Tax act 1040x There are no income restrictions on the individual contributors. Tax act 1040x You can contribute to both a QTP and a Coverdell ESA in the same year for the same designated beneficiary. Tax act 1040x   Are Distributions Taxable The part of a distribution representing the amount paid or contributed to a QTP does not have to be included in income. Tax act 1040x This is a return of the investment in the plan. Tax act 1040x The designated beneficiary generally does not have to include in income any earnings distributed from a QTP if the total distribution is less than or equal to adjusted qualified education expenses (defined under Figuring the Taxable Portion of a Distribution , later). Tax act 1040x Earnings and return of investment. Tax act 1040x    You will receive a Form 1099-Q, from each of the programs from which you received a QTP distribution in 2013. Tax act 1040x The amount of your gross distribution (box 1) shown on each form will be divided between your earnings (box 2) and your basis, or return of investment (box 3). Tax act 1040x Form 1099-Q should be sent to you by January 31, 2014. Tax act 1040x Figuring the Taxable Portion of a Distribution To determine if total distributions for the year are more or less than the amount of qualified education expenses, you must compare the total of all QTP distributions for the tax year to the adjusted qualified education expenses. Tax act 1040x Adjusted qualified education expenses. Tax act 1040x   This amount is the total qualified education expenses reduced by any tax-free educational assistance. Tax act 1040x Tax-free educational assistance includes: The tax-free part of scholarships and fellowships (see Tax-Free Scholarships and Fellowships in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions), Veterans' educational assistance (see Veterans' Benefits in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions), Pell grants (see Pell Grants and Other Title IV Need-Based Education Grants in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions), Employer-provided educational assistance (see chapter 11, Employer-Provided Educational Assistance ), and Any other nontaxable (tax-free) payments (other than gifts or inheritances) received as educational assistance. Tax act 1040x Taxable earnings. Tax act 1040x   Use the following steps to figure the taxable part. Tax act 1040x Multiply the total distributed earnings shown in box 2 of Form 1099-Q by a fraction. Tax act 1040x The numerator is the adjusted qualified education expenses paid during the year and the denominator is the total amount distributed during the year. Tax act 1040x Subtract the amount figured in (1) from the total distributed earnings. Tax act 1040x The result is the amount the beneficiary must include in income. Tax act 1040x Report it on Form 1040 or Form 1040NR, line 21. Tax act 1040x Example 1. Tax act 1040x In 2007, Sara Clarke's parents opened a savings account for her with a QTP maintained by their state government. Tax act 1040x Over the years they contributed $18,000 to the account. Tax act 1040x The total balance in the account was $27,000 on the date the distribution was made. Tax act 1040x In the summer of 2013, Sara enrolled in college and had $8,300 of qualified education expenses for the rest of the year. Tax act 1040x She paid her college expenses from the following sources. Tax act 1040x   Gift from parents $1,600     Partial tuition scholarship (tax-free) 3,100     QTP distribution 5,300           Before Sara can determine the taxable part of her QTP distribution, she must reduce her total qualified education expenses by any tax-free educational assistance. Tax act 1040x   Total qualified education expenses $8,300     Minus: Tax-free educational assistance −3,100     Equals: Adjusted qualified  education expenses (AQEE) $5,200   Since the remaining expenses ($5,200) are less than the QTP distribution, part of the earnings will be taxable. Tax act 1040x Sara's Form 1099-Q shows that $950 of the QTP distribution is earnings. Tax act 1040x Sara figures the taxable part of the distributed earnings as follows. Tax act 1040x   1. Tax act 1040x $950 (earnings) × $5,200 AQEE  $5,300 distribution           =$932 (tax-free earnings)     2. Tax act 1040x $950 (earnings)−$932 (tax-free earnings)     =$18 (taxable earnings)  Sara must include $18 in income (Form 1040, line 21) as distributed QTP earnings not used for adjusted qualified education expenses. Tax act 1040x Coordination With American Opportunity and Lifetime Learning Credits An American opportunity or lifetime learning credit (education credit) can be claimed in the same year the beneficiary takes a tax-free distribution from a QTP, as long as the same expenses are not used for both benefits. Tax act 1040x This means that after the beneficiary reduces qualified education expenses by tax-free educational assistance, he or she must further reduce them by the expenses taken into account in determining the credit. Tax act 1040x Example 2. Tax act 1040x Assume the same facts as in Example 1 , except that Sara's parents claimed an American opportunity credit of $2,500 (based on $4,000 expenses). Tax act 1040x   Total qualified education expenses $8,300     Minus: Tax-free educational assistance −3,100     Minus: Expenses taken into account  in figuring American opportunity credit −4,000     Equals: Adjusted qualified  education expenses (AQEE) $1,200           The taxable part of the distribution is figured as follows. Tax act 1040x   1. Tax act 1040x $950 (earnings) × $1,200 AQEE  $5,300 distribution           =$215 (tax-free earnings)     2. Tax act 1040x $950 (earnings)−$215 (tax-free earnings)     =$735 (taxable earnings)       Sara must include $735 in income (Form 1040, line 21). Tax act 1040x This represents distributed earnings not used for adjusted qualified education expenses. Tax act 1040x Coordination With Coverdell ESA Distributions If a designated beneficiary receives distributions from both a QTP and a Coverdell ESA in the same year, and the total of these distributions is more than the beneficiary's adjusted qualified higher education expenses, the expenses must be allocated between the distributions. Tax act 1040x For purposes of this allocation, disregard any qualified elementary and secondary education expenses. Tax act 1040x Example 3. Tax act 1040x Assume the same facts as in Example 2 , except that instead of receiving a $5,300 distribution from her QTP, Sara received $4,600 from that account and $700 from her Coverdell ESA. Tax act 1040x In this case, Sara must allocate her $1,200 of adjusted qualified higher education expenses (AQHEE) between the two distributions. Tax act 1040x   $1,200 AQHEE × $700 ESA distribution  $5,300 total distribution = $158 AQHEE (ESA)     $1,200 AQHEE × $4,600 QTP distribution  $5,300 total distribution = $1,042 AQHEE (QTP)   Sara then figures the taxable portion of her Coverdell ESA distribution based on qualified higher education expenses of $158, and the taxable portion of her QTP distribution based on the other $1,042. Tax act 1040x Note. Tax act 1040x If you are required to allocate your expenses between Coverdell ESA and QTP distributions, and you have adjusted qualified elementary and secondary education expenses, see the examples in chapter 7, Coverdell Education Savings Account under Coordination With Qualified Tuition Program (QTP) Distributions . Tax act 1040x Coordination With Tuition and Fees Deduction. Tax act 1040x   A tuition and fees deduction can be claimed in the same year the beneficiary takes a tax-free distribution from a QTP, as long as the same expenses are not used for both benefits. Tax act 1040x Losses on QTP Investments If you have a loss on your investment in a QTP account, you may be able to take the loss on your income tax return. Tax act 1040x You can take the loss only when all amounts from that account have been distributed and the total distributions are less than your unrecovered basis. Tax act 1040x Your basis is the total amount of contributions to that QTP account. Tax act 1040x You claim the loss as a miscellaneous itemized deduction on Schedule A (Form 1040), line 23 (Schedule A (Form 1040NR), line 9), subject to the 2%-of-adjusted-gross-income limit. Tax act 1040x If you have distributions from more than one QTP account during a year, you must combine the information (amount of distribution, basis, etc. Tax act 1040x ) from all such accounts in order to determine your taxable earnings for the year. Tax act 1040x By doing this, the loss from one QTP account reduces the distributed earnings (if any) from any other QTP accounts. Tax act 1040x Example 1. Tax act 1040x In 2013, Taylor received a final distribution of $1,000 from QTP #1. Tax act 1040x His unrecovered basis in that account before the distribution was $3,000. Tax act 1040x If Taylor itemizes his deductions, he can claim the $2,000 loss on Schedule A (Form 1040). Tax act 1040x Example 2. Tax act 1040x Assume the same facts as in Example 1 , except that Taylor also had a distribution of $9,000 from QTP #2, giving him total distributions for 2013 of $10,000. Tax act 1040x His total basis in these distributions was $4,500 ($3,000 for QTP #1 and $1,500 for QTP #2). Tax act 1040x Taylor's adjusted qualified education expenses for 2013 totaled $6,000. Tax act 1040x In order to figure his taxable earnings, Taylor combines the two accounts and determines his taxable earnings as follows. Tax act 1040x   1. Tax act 1040x $10,000 (total distribution)−$4,500 (basis portion of distribution)     = $5,500 (earnings included in distribution)   2. Tax act 1040x $5,500 (earnings) x $6,000 AQEE  $10,000 distribution           =$3,300 (tax-free earnings)     3. Tax act 1040x $5,500 (earnings)−$3,300 (tax-free earnings)     =$2,200 (taxable earnings)                 Taylor must include $2,200 in income on Form 1040, line 21. Tax act 1040x Because Taylor's accounts must be combined, he cannot deduct his $2,000 loss (QTP #1) on Schedule A (Form 1040). Tax act 1040x Instead, the $2,000 loss reduces the total earnings that were distributed, thereby reducing his taxable earnings. Tax act 1040x Additional Tax on Taxable Distributions Generally, if you receive a taxable distribution, you also must pay a 10% additional tax on the amount included in income. Tax act 1040x Exceptions. Tax act 1040x   The 10% additional tax does not apply to distributions: Paid to a beneficiary (or to the estate of the designated beneficiary) on or after the death of the designated beneficiary. Tax act 1040x Made because the designated beneficiary is disabled. Tax act 1040x A person is considered to be disabled if he or she shows proof that he or she cannot do any substantial gainful activity because of his or her physical or mental condition. Tax act 1040x A physician must determine that his or her condition can be expected to result in death or to be of long-continued and indefinite duration. Tax act 1040x Included in income because the designated beneficiary received: A tax-free scholarship or fellowship (see Tax-Free Scholarships and Fellowships in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions), Veterans' educational assistance (see Veterans' Benefits in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions), Employer-provided educational assistance (see chapter 11, Employer-Provided Educational Assistance ), or Any other nontaxable (tax-free) payments (other than gifts or inheritances) received as educational assistance. Tax act 1040x Made on account of the attendance of the designated beneficiary at a U. Tax act 1040x S. Tax act 1040x military academy (such as the USNA at Annapolis). Tax act 1040x This exception applies only to the extent that the amount of the distribution does not exceed the costs of advanced education (as defined in section 2005(d)(3) of title 10 of the U. Tax act 1040x S. Tax act 1040x Code) attributable to such attendance. Tax act 1040x Included in income only because the qualified education expenses were taken into account in determining the American opportunity or lifetime learning credit (see Coordination With American Opportunity and Lifetime Learning Credits , earlier. Tax act 1040x ) Exception (3) applies only to the extent the distribution is not more than the scholarship, allowance, or payment. Tax act 1040x Figuring the additional tax. Tax act 1040x    Use Part II of Form 5329, to figure any additional tax. Tax act 1040x Report the amount on Form 1040, line 58, or Form 1040NR, line 56. Tax act 1040x Rollovers and Other Transfers Assets can be rolled over or transferred from one QTP to another. Tax act 1040x In addition, the designated beneficiary can be changed without transferring accounts. Tax act 1040x Rollovers Any amount distributed from a QTP is not taxable if it is rolled over to another QTP for the benefit of the same beneficiary or for the benefit of a member of the beneficiary's family (including the beneficiary's spouse). Tax act 1040x An amount is rolled over if it is paid to another QTP within 60 days after the date of the distribution. Tax act 1040x Do not report qualifying rollovers (those that meet the above criteria) anywhere on Form 1040 or 1040NR. Tax act 1040x These are not taxable distributions. Tax act 1040x Members of the beneficiary's family. Tax act 1040x   For these purposes, the beneficiary's family includes the beneficiary's spouse and the following other relatives of the beneficiary. Tax act 1040x Son, daughter, stepchild, foster child, adopted child, or a descendant of any of them. Tax act 1040x Brother, sister, stepbrother, or stepsister. Tax act 1040x Father or mother or ancestor of either. Tax act 1040x Stepfather or stepmother. Tax act 1040x Son or daughter of a brother or sister. Tax act 1040x Brother or sister of father or mother. Tax act 1040x Son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law. Tax act 1040x The spouse of any individual listed above. Tax act 1040x First cousin. Tax act 1040x Example. Tax act 1040x When Aaron graduated from college last year he had $5,000 left in his QTP. Tax act 1040x He wanted to give this money to his younger brother, who was in junior high school. Tax act 1040x In order to avoid paying tax on the distribution of the amount remaining in his account, Aaron contributed the same amount to his brother's QTP within 60 days of the distribution. Tax act 1040x If the rollover is to another QTP for the same beneficiary, only one rollover is allowed within 12 months of a previous transfer to any QTP for that designated beneficiary. Tax act 1040x Changing the Designated Beneficiary There are no income tax consequences if the designated beneficiary of an account is changed to a member of the beneficiary's family. Tax act 1040x See Members of the beneficiary's family , earlier. Tax act 1040x Example. Tax act 1040x Assume the same situation as in the last example. Tax act 1040x Instead of closing his QTP and paying the distribution into his brother's QTP, Aaron could have instructed the trustee of his account to simply change the name of the beneficiary on his account to that of his brother. 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Taxpayer Identification Numbers (TIN)

A Taxpayer Identification Number (TIN) is an identification number used by the Internal Revenue Service (IRS) in the administration of tax laws. It is issued either by the Social Security Administration (SSA) or by the IRS. A Social Security number (SSN) is issued by the SSA whereas all other TINs are issued by the IRS.
 

Taxpayer Identification Numbers

  • Social Security Number "SSN"
  • Employer Identification Number "EIN"
  • Individual Taxpayer Identification Number "ITIN"
  • Taxpayer Identification Number for Pending U.S. Adoptions "ATIN"
  • Preparer Taxpayer Identification Number "PTIN"
Note: The temporary IRS Numbers previously assigned are no longer valid.

Do I Need One?

A TIN must be furnished on returns, statements, and other tax related documents. For example a number must be furnished:

  • When filing your tax returns.
  • When claiming treaty benefits.

A TIN must be on a withholding certificate if the beneficial owner is claiming any of the following:

  • Tax treaty benefits (other than for income from marketable securities)
  • Exemption for effectively connected income
  • Exemption for certain annuities

When Claiming Exemptions for Dependent or Spouse:

You generally must list on your individual income tax return the social security number (SSN) of any person for whom you claim an exemption. If your dependent or spouse does not have and is not eligible to get an SSN, you must list the ITIN instead of an SSN. You do not need an SSN or ITIN for a child who was born and died in the same tax year. Instead of an SSN or ITIN, attach a copy of the child's birth certificate and write Died on the appropriate exemption line of your tax return.

How Do I Get A TIN?

SSN

You will need to complete Form SS-5, Application for a Social Security Card (PDF). You also must submit evidence of your identity, age, and U.S. citizenship or lawful alien status. For more information please see the Social Security web site.

Form SS-5 is also available by calling 1-800-772-1213 or visiting your local Social Security office. These services are free.

EIN

An Employer Identification Number (EIN) is also known as a federal tax identification number, and is used to identify a business entity. It is also used by estates and trusts which have income which is required to be reported on Form 1041, U.S. Income Tax Return for Estates and Trusts (PDF). Refer to Employer ID Numbers for more information.

The following form is available only to employers located in Puerto Rico, Solicitud de Número de Identificación Patronal (EIN) SS-4PR (PDF).

ITIN

An ITIN, or Individual Taxpayer Identification Number, is a tax processing number only available for certain nonresident and resident aliens, their spouses, and dependents who cannot get a Social Security Number (SSN). It is a 9-digit number, beginning with the number "9", formatted like an SSN (NNN-NN-NNNN).

To obtain an ITIN, you must complete IRS Form W-7, IRS Application for Individual Taxpayer Identification Number (PDF) . The Form W-7 requires documentation substantiating foreign/alien status and true identity for each individual. You may either mail the documentation, along with the Form W-7, to the address shown in the Form W-7 Instructions, present it at IRS walk-in offices, or process your application through an Acceptance Agent authorized by the IRS. Form W-7(SP), Solicitud de Número de Identificación Personal del Contribuyente del Servicio de Impuestos Internos (PDF) is available for use by Spanish speakers.

Acceptance Agents are entities (colleges, financial institutions, accounting firms, etc.) who are authorized by the IRS to assist applicants in obtaining ITINs. They review the applicant's documentation and forward the completed Form W-7 to IRS for processing.

NOTE: You cannot claim the earned income credit using an ITIN.

Foreign persons who are individuals should apply for a social security number (SSN, if permitted) on Form SS-5 with the Social Security Administration, or should apply for an Individual Taxpayer Identification Number (ITIN) on Form W-7. Effective immediately, each ITIN applicant must now:

  • Apply using the revised Form W-7, Application for IRS Individual Taxpayer Identification Number; and
  • Attach a federal income tax return to the Form W-7.

Applicants who meet one of the exceptions to the requirement to file a tax return (see the Instructions for Form W-7) must provide documentation to support the exception.

New W-7/ITIN rules were issued on December 17, 2003. For a summary of those rules, please see the new Form W-7 and its instructions.

For more detailed information on ITINs, refer to:

ATIN

An Adoption Taxpayer Identification Number (ATIN) is a temporary nine-digit number issued by the IRS to individuals who are in the process of legally adopting a U.S. citizen or resident child but who cannot get an SSN for that child in time to file their tax return.

Form W-7A, Application for Taxpayer Identification Number for Pending U.S. Adoptions (PDF) is used to apply for an ATIN. (NOTE: Do not use Form W-7A if the child is not a U.S. citizen or resident.)

PTIN

Beginning January 1, 2011, if you are a paid tax preparer you must use a valid Preparer Tax Identification Number (PTIN) on returns you prepare. Use of the PTIN no longer is optional. If you do not have a PTIN, you must get one by using the new IRS sign-up system. Even if you have a PTIN but you received it prior to September 28, 2010, you must apply for a new or renewed PTIN by using the new system. If all your authentication information matches, you may be issued the same number. You must have a PTIN if you, for compensation, prepare all or substantially all of any federal tax return or claim for refund.

If you do not want to apply for a PTIN online, use Form W-12, IRS Paid Preparer Tax Identification Number Application (PDF). The paper application will take 4-6 weeks to process.

If you are a foreign preparer who is unable to get a U.S. Social Security Number, please see the instructions on New Requirements for Tax Return Preparers: Frequently Asked Questions.

Foreign Persons and IRS Employer Identification Numbers

Foreign entities that are not individuals (i.e., foreign corporations, etc.) and that are required to have a federal Employer Identification Number (EIN) in order to claim an exemption from withholding because of a tax treaty (claimed on Form W-8BEN), need to submit Form SS-4 Application for Employer Identification Number to the Internal Revenue Service in order to apply for such an EIN. Those foreign entities filing Form SS-4 for the purpose of obtaining an EIN in order to claim a tax treaty exemption and which otherwise have no requirements to file a U.S. income tax return, employment tax return, or excise tax return, should comply with the following special instructions when filling out Form SS-4. When completing line 7b of Form SS-4, the applicant should write "N/A" in the block asking for an SSN or ITIN, unless the applicant already has an SSN or ITIN. When answering question 10 on Form SS-4, the applicant should check the "other" block and write or type in immediately after it one of the following phrases as most appropriate:

"For W-8BEN Purposes Only"
"For Tax Treaty Purposes Only"
"Required under Reg. 1.1441-1(e)(4)(viii)"
"897(i) Election"

If questions 11 through 17 on Form SS-4 do not apply to the applicant because he has no U.S. tax return filing requirement, such questions should be annotated "N/A". A foreign entity that completes Form SS-4 in the manner described above should be entered into IRS records as not having a filing requirement for any U.S. tax returns. However, if the foreign entity receives a letter from the IRS soliciting the filing of a U.S. tax return, the foreign entity should respond to the letter immediately by stating that it has no requirement to file any U.S. tax returns. Failure to respond to the IRS letter may result in a procedural assessment of tax by the IRS against the foreign entity. If the foreign entity later becomes liable to file a U.S. tax return, the foreign entity should not apply for a new EIN, but should instead use the EIN it was first issued on all U.S. tax returns filed thereafter.

To expedite the issuance of an EIN for a foreign entity, please call (267) 941-1099. This is not a toll-free call.

References/Related Topics

Page Last Reviewed or Updated: 17-Jan-2014

The Tax Act 1040x

Tax act 1040x Publication 971 - Introductory Material Table of Contents What's New IntroductionOrdering forms and publications. Tax act 1040x Questions about innocent spouse relief. Tax act 1040x Useful Items - You may want to see: What's New Expanded filing deadline for equitable relief. Tax act 1040x  The period of time in which you may request equitable relief has been expanded. Tax act 1040x See How To Request Relief later. Tax act 1040x More information. Tax act 1040x   For more information about the latest developments on Publication 971, go to www. Tax act 1040x irs. Tax act 1040x gov/pub971. Tax act 1040x Introduction When you file a joint income tax return, the law makes both you and your spouse responsible for the entire tax liability. Tax act 1040x This is called joint and several liability. Tax act 1040x Joint and several liability applies not only to the tax liability you show on the return but also to any additional tax liability the IRS determines to be due, even if the additional tax is due to income, deductions, or credits of your spouse or former spouse. Tax act 1040x You remain jointly and severally liable for the taxes, and the IRS still can collect from you, even if you later divorce and the divorce decree states that your former spouse will be solely responsible for the tax. Tax act 1040x In some cases, a spouse (or former spouse) will be relieved of the tax, interest, and penalties on a joint tax return. Tax act 1040x Three types of relief are available to married persons who filed joint returns. Tax act 1040x Innocent spouse relief. Tax act 1040x Separation of liability relief. Tax act 1040x Equitable relief. Tax act 1040x Married persons who did not file joint returns, but who live in community property states, may also qualify for relief. Tax act 1040x See Community Property Laws , later. Tax act 1040x This publication explains these types of relief, who may qualify for them, and how to get them. Tax act 1040x You can also use the Innocent Spouse Tax Relief Eligibility Explorer at IRS. Tax act 1040x gov by entering “Innocent Spouse” in the search box. Tax act 1040x What this publication does not cover. Tax act 1040x   This publication does not discuss injured spouse relief. Tax act 1040x You are an injured spouse if your share of the overpayment shown on your joint return was, or is expected to be, applied (offset) against your spouse's legally enforceable past-due federal taxes, state income taxes, state unemployment compensation debts, child or spousal support payments, or a federal nontax debt, such as a student loan. Tax act 1040x If you are an injured spouse, you may be entitled to receive a refund of your share of the overpayment. Tax act 1040x For more information, see Form 8379, Injured Spouse Allocation. Tax act 1040x Comments and suggestions. Tax act 1040x   We welcome your comments about this publication and your suggestions for future editions. Tax act 1040x   You can write to us at the following address:  Internal Revenue Service Individual Forms and Publications Branch SE:W:CAR:MP:T:I 1111 Constitution Ave. Tax act 1040x NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Tax act 1040x Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Tax act 1040x   You can email us at taxforms@irs. Tax act 1040x gov. Tax act 1040x Please put “Publications Comment” on the subject line. Tax act 1040x You can also send us comments from www. Tax act 1040x irs. Tax act 1040x gov/formspubs/, select “Comment on Tax Forms and Publications” under “Information about. Tax act 1040x ”   Although we cannot respond individually to each email, we do appreciate your feedback and will consider your comments as we revise our tax products. Tax act 1040x Ordering forms and publications. Tax act 1040x   Visit www. Tax act 1040x irs. Tax act 1040x gov/formspubs to download forms and publications, call 1-800-829-3676, or write to the address below and receive a response within 10 days after your request is received. Tax act 1040x  Internal Revenue Service 1201 N. Tax act 1040x Mitsubishi Motorway Bloomington, IL 61705-6613 Questions about innocent spouse relief. Tax act 1040x The IRS can help you with your request for innocent spouse relief. Tax act 1040x If you are working with an IRS employee, you can ask that employee, or you can call 866-897-4270. Tax act 1040x Useful Items - You may want to see: Publications 504 Divorced or Separated Individuals 555 Community Property 556 Examination of Returns, Appeal Rights, and Claims for Refund 594 The IRS Collection Process Forms (and Instructions) 8857 Request for Innocent Spouse Relief Prev  Up  Next   Home   More Online Publications