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Tax Form 1040 Year 2008

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Tax Form 1040 Year 2008

Tax form 1040 year 2008 Publication 584-B - Main Content Table of Contents How To Use This Workbook Comments and SuggestionsOrdering forms and publications. Tax form 1040 year 2008 Tax questions. Tax form 1040 year 2008 How To Get Tax HelpLow Income Taxpayer Clinics (LITCs). Tax form 1040 year 2008 How To Use This Workbook You can use this workbook by following these five steps. Tax form 1040 year 2008 Read Publication 547 to learn about the tax rules for casualties, disasters, and thefts. Tax form 1040 year 2008 Know the definitions of adjusted basis and fair market value, discussed below. Tax form 1040 year 2008 Fill out Schedules 1 through 6. Tax form 1040 year 2008 Read the Instructions for Form 4684. Tax form 1040 year 2008 Fill out Form 4684 using the information you entered in Schedules 1 through 6. Tax form 1040 year 2008 Use the chart below to find out how to use Schedules 1 through 6 to fill out Form 4684. Tax form 1040 year 2008 Take what's in each row of. Tax form 1040 year 2008 . Tax form 1040 year 2008 . Tax form 1040 year 2008 And enter it on Form 4684. Tax form 1040 year 2008 . Tax form 1040 year 2008 . Tax form 1040 year 2008 Column 1 Line 19 Column 2 Line 20 Column 3 Line 21 Column 4 Line 22 Column 5 Line 23 Column 6 Line 24 Column 7 Line 25 Column 8 Line 26 Column 9 Line 27 Adjusted basis. Tax form 1040 year 2008   Adjusted basis usually means original cost plus improvements, minus depreciation allowed or allowable (including any section 179 expense deduction), amortization, depletion, etc. Tax form 1040 year 2008 If you did not acquire the property by purchasing it, your basis is determined as discussed in Publication 551, Basis of Assets. Tax form 1040 year 2008 If you inherited the property from someone who died in 2010 and the executor of the decedent's estate made the election to file Form 8939, Allocation of Increase in Basis for Property Received From a Decedent, refer to the information provided by the executor or see Publication 4895, Tax Treatment of Property Acquired From a Decedent Dying in 2010. Tax form 1040 year 2008 Fair market value. Tax form 1040 year 2008   Fair market value is the price for which you could sell your property to a willing buyer, when neither of you has to sell or buy and both of you know all the relevant facts. Tax form 1040 year 2008 When filling out Schedules 1 through 6, you need to know the fair market value of the property immediately before and immediately after the disaster or casualty. Tax form 1040 year 2008 Deduction limits. Tax form 1040 year 2008   If your casualty or theft loss involved a home you used for business or rented out, your deductible loss may be limited. Tax form 1040 year 2008 See the Instructions for Form 4684, Section B. Tax form 1040 year 2008 If the casualty or theft loss involved property used in a passive activity, see Form 8582, Passive Activity Loss Limitations, and its instructions. Tax form 1040 year 2008   The casualty and theft loss deduction for employee property, when added to your job expenses and most other miscellaneous itemized deductions on Schedule A (Form 1040), must be reduced by 2% of your adjusted gross income. Tax form 1040 year 2008 Employee property is property used in performing services as an employee. Tax form 1040 year 2008 Comments and Suggestions We welcome your comments about this publication and your suggestions for future editions. Tax form 1040 year 2008 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 form 1040 year 2008 NW, IR-6526 Washington, DC 20224 We respond to many letters by telephone. Tax form 1040 year 2008 Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Tax form 1040 year 2008 You can email us at taxforms@irs. Tax form 1040 year 2008 gov. Tax form 1040 year 2008 Please put “Publications Comment” on the subject line. Tax form 1040 year 2008 You can also send us comments from www. Tax form 1040 year 2008 irs. Tax form 1040 year 2008 gov/formspubs/. Tax form 1040 year 2008 Select “Comment on Tax Forms and Publications” under “Information about. Tax form 1040 year 2008 ” Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Tax form 1040 year 2008 Ordering forms and publications. Tax form 1040 year 2008   Visit www. Tax form 1040 year 2008 irs. Tax form 1040 year 2008 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 form 1040 year 2008 Internal Revenue Service 1201 N. Tax form 1040 year 2008 Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Tax form 1040 year 2008   If you have a tax question, check the information available on IRS. Tax form 1040 year 2008 gov or call 1-800-829-1040. Tax form 1040 year 2008 We cannot answer tax questions sent to either of the above addresses. Tax form 1040 year 2008 How To Get Tax Help You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get information from the IRS in several ways. Tax form 1040 year 2008 By selecting the method that is best for you, you will have quick and easy access to tax help. Tax form 1040 year 2008 Free help with your return. Tax form 1040 year 2008   Free help in preparing your return is available nationwide from IRS-certified volunteers. Tax form 1040 year 2008 The Volunteer Income Tax Assistance (VITA) program is designed to help low-moderate income taxpayers and the Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. Tax form 1040 year 2008 Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. Tax form 1040 year 2008 To find the nearest VITA or TCE site, visit IRS. Tax form 1040 year 2008 gov or call 1-800-906-9887 or 1-800-829-1040. Tax form 1040 year 2008   As part of the TCE program, AARP offers the Tax-Aide counseling program. Tax form 1040 year 2008 To find the nearest AARP Tax-Aide site, call 1-888-227-7669 or visit AARP's website at www. Tax form 1040 year 2008 aarp. Tax form 1040 year 2008 org/money/taxaide. Tax form 1040 year 2008   For more information on these programs, go to IRS. Tax form 1040 year 2008 gov and enter keyword “VITA” in the upper right-hand corner. Tax form 1040 year 2008 Internet. Tax form 1040 year 2008 You can access the IRS website at IRS. Tax form 1040 year 2008 gov 24 hours a day, 7 days a week to: Check the status of your 2011 refund. Tax form 1040 year 2008 Go to IRS. Tax form 1040 year 2008 gov and click on Where's My Refund. Tax form 1040 year 2008 Wait at least 72 hours after the IRS acknowledges receipt of your e-filed return, or 3 to 4 weeks after mailing a paper return. Tax form 1040 year 2008 If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). Tax form 1040 year 2008 Have your 2011 tax return available so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. Tax form 1040 year 2008 E-file your return. Tax form 1040 year 2008 Find out about commercial tax preparation and e-file services available free to eligible taxpayers. Tax form 1040 year 2008 Download forms, including talking tax forms, instructions, and publications. Tax form 1040 year 2008 Order IRS products online. Tax form 1040 year 2008 Research your tax questions online. Tax form 1040 year 2008 Search publications online by topic or keyword. Tax form 1040 year 2008 Use the online Internal Revenue Code, regulations, or other official guidance. Tax form 1040 year 2008 View Internal Revenue Bulletins (IRBs) published in the last few years. Tax form 1040 year 2008 Figure your withholding allowances using the withholding calculator online at www. Tax form 1040 year 2008 irs. Tax form 1040 year 2008 gov/individuals. Tax form 1040 year 2008 Determine if Form 6251 must be filed by using our Alternative Minimum Tax (AMT) Assistant available online at www. Tax form 1040 year 2008 irs. Tax form 1040 year 2008 gov/individuals. Tax form 1040 year 2008 Sign up to receive local and national tax news by email. Tax form 1040 year 2008 Get information on starting and operating a small business. Tax form 1040 year 2008 Phone. Tax form 1040 year 2008 Many services are available by phone. Tax form 1040 year 2008   Ordering forms, instructions, and publications. Tax form 1040 year 2008 Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, and publications, and prior-year forms and instructions. Tax form 1040 year 2008 You should receive your order within 10 days. Tax form 1040 year 2008 Asking tax questions. Tax form 1040 year 2008 Call the IRS with your tax questions at 1-800-829-1040. Tax form 1040 year 2008 Solving problems. Tax form 1040 year 2008 You can get face-to-face help solving tax problems every business day in IRS Taxpayer Assistance Centers. Tax form 1040 year 2008 An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. Tax form 1040 year 2008 Call your local Taxpayer Assistance Center for an appointment. Tax form 1040 year 2008 To find the number, go to www. Tax form 1040 year 2008 irs. Tax form 1040 year 2008 gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. Tax form 1040 year 2008 TTY/TDD equipment. Tax form 1040 year 2008 If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications. Tax form 1040 year 2008 TeleTax topics. Tax form 1040 year 2008 Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics. Tax form 1040 year 2008 Refund information. Tax form 1040 year 2008 You can check the status of your refund on the new IRS phone app. Tax form 1040 year 2008 Download the free IRS2Go app by visiting the iTunes app store or the Android Marketplace. Tax form 1040 year 2008 IRS2Go is a new way to provide you with information and tools. Tax form 1040 year 2008 To check the status of your refund by phone, call 1-800-829-4477 (automated refund information 24 hours a day, 7 days a week). Tax form 1040 year 2008 Wait at least 72 hours after the IRS acknowledges receipt of your e-filed return, or 3 to 4 weeks after mailing a paper return. Tax form 1040 year 2008 If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). Tax form 1040 year 2008 Have your 2011 tax return available so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. Tax form 1040 year 2008 If you check the status of your refund and are not given the date it will be issued, please wait until the next week before checking back. Tax form 1040 year 2008 Other refund information. Tax form 1040 year 2008 To check the status of a prior-year refund or amended return refund, call 1-800-829-1040. Tax form 1040 year 2008 Evaluating the quality of our telephone services. Tax form 1040 year 2008 To ensure IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. Tax form 1040 year 2008 One method is for a second IRS representative to listen in on or record random telephone calls. Tax form 1040 year 2008 Another is to ask some callers to complete a short survey at the end of the call. Tax form 1040 year 2008 Walk-in. Tax form 1040 year 2008 Many products and services are available on a walk-in basis. Tax form 1040 year 2008   Products. Tax form 1040 year 2008 You can walk in to many post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Tax form 1040 year 2008 Some IRS offices, libraries, grocery stores, copy centers, city and county government offices, credit unions, and office supply stores have a collection of products available to print from a CD or photocopy from reproducible proofs. Tax form 1040 year 2008 Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. Tax form 1040 year 2008 Services. Tax form 1040 year 2008 You can walk in to your local Taxpayer Assistance Center every business day for personal, face-to-face tax help. Tax form 1040 year 2008 An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. Tax form 1040 year 2008 If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking with someone in person, visit your local Taxpayer Assistance Center where you can spread out your records and talk with an IRS representative face-to-face. Tax form 1040 year 2008 No appointment is necessary—just walk in. Tax form 1040 year 2008 If you prefer, you can call your local Center and leave a message requesting an appointment to resolve a tax account issue. Tax form 1040 year 2008 A representative will call you back within 2 business days to schedule an in-person appointment at your convenience. Tax form 1040 year 2008 If you have an ongoing, complex tax account problem or a special need, such as a disability, an appointment can be requested. Tax form 1040 year 2008 All other issues will be handled without an appointment. Tax form 1040 year 2008 To find the number of your local office, go to  www. Tax form 1040 year 2008 irs. Tax form 1040 year 2008 gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. Tax form 1040 year 2008 Mail. Tax form 1040 year 2008 You can send your order for forms, instructions, and publications to the address below. Tax form 1040 year 2008 You should receive a response within 10 days after your request is received. Tax form 1040 year 2008  Internal Revenue Service 1201 N. Tax form 1040 year 2008 Mitsubishi Motorway Bloomington, IL 61705-6613 Taxpayer Advocate Service. Tax form 1040 year 2008   The Taxpayer Advocate Service (TAS) is your voice at the IRS. Tax form 1040 year 2008 Our job is to ensure that every taxpayer is treated fairly, and that you know and understand your rights. Tax form 1040 year 2008 We offer free help to guide you through the often-confusing process of resolving tax problems that you haven’t been able to solve on your own. Tax form 1040 year 2008 Remember, the worst thing you can do is nothing at all. Tax form 1040 year 2008   TAS can help if you can’t resolve your problem with the IRS and: Your problem is causing financial difficulties for you, your family, or your business. Tax form 1040 year 2008 You face (or your business is facing) an immediate threat of adverse action. Tax form 1040 year 2008 You have tried repeatedly to contact the IRS but no one has responded, or the IRS has not responded to you by the date promised. Tax form 1040 year 2008   If you qualify for our help, we’ll do everything we can to get your problem resolved. Tax form 1040 year 2008 You will be assigned to one advocate who will be with you at every turn. Tax form 1040 year 2008 We have offices in every state, the District of Columbia, and Puerto Rico. Tax form 1040 year 2008 Although TAS is independent within the IRS, our advocates know how to work with the IRS to get your problems resolved. Tax form 1040 year 2008 And our services are always free. Tax form 1040 year 2008   As a taxpayer, you have rights that the IRS must abide by in its dealings with you. Tax form 1040 year 2008 Our tax toolkit at www. Tax form 1040 year 2008 TaxpayerAdvocate. Tax form 1040 year 2008 irs. Tax form 1040 year 2008 gov can help you understand these rights. Tax form 1040 year 2008   If you think TAS might be able to help you, call your local advocate, whose number is in your phone book and on our website at www. Tax form 1040 year 2008 irs. Tax form 1040 year 2008 gov/advocate. Tax form 1040 year 2008 You can also call our toll-free number at 1-877-777-4778. Tax form 1040 year 2008   TAS also handles large-scale or systemic problems that affect many taxpayers. Tax form 1040 year 2008 If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. Tax form 1040 year 2008 irs. Tax form 1040 year 2008 gov/advocate. Tax form 1040 year 2008 Low Income Taxpayer Clinics (LITCs). Tax form 1040 year 2008   Low Income Taxpayer Clinics (LITCs) are independent from the IRS. Tax form 1040 year 2008 Some clinics serve individuals whose income is below a certain level and who need to resolve a tax problem. Tax form 1040 year 2008 These clinics provide professional representation before the IRS or in court on audits, appeals, tax collection disputes, and other issues for free or for a small fee. Tax form 1040 year 2008 Some clinics can provide information about taxpayer rights and responsibilities in many different languages for individuals who speak English as a second language. Tax form 1040 year 2008 For more information and to find a clinic near you, see the LITC page at www. Tax form 1040 year 2008 irs. Tax form 1040 year 2008 gov/advocate or IRS Publication 4134, Low Income Taxpayer Clinic List. Tax form 1040 year 2008 This publication is also available by calling 1-800-829-3676 or at your local IRS office. Tax form 1040 year 2008 Free tax services. Tax form 1040 year 2008   Publication 910, IRS Guide to Free Tax Services, is your guide to IRS services and resources. Tax form 1040 year 2008 Learn about free tax information from the IRS, including publications, services, and education and assistance programs. Tax form 1040 year 2008 The publication also has an index of over 100 TeleTax topics (recorded tax information) you can listen to on the telephone. Tax form 1040 year 2008 The majority of the information and services listed in this publication are available to you free of charge. Tax form 1040 year 2008 If there is a fee associated with a resource or service, it is listed in the publication. Tax form 1040 year 2008   Accessible versions of IRS published products are available on request in a variety of alternative formats for people with disabilities. Tax form 1040 year 2008 DVD for tax products. Tax form 1040 year 2008 You can order Publication 1796, IRS Tax Products DVD, and obtain: Current-year forms, instructions, and publications. Tax form 1040 year 2008 Prior-year forms, instructions, and publications. Tax form 1040 year 2008 Tax Map: an electronic research tool and finding aid. Tax form 1040 year 2008 Tax law frequently asked questions. Tax form 1040 year 2008 Tax Topics from the IRS telephone response system. Tax form 1040 year 2008 Internal Revenue Code—Title 26 of the U. Tax form 1040 year 2008 S. Tax form 1040 year 2008 Code. Tax form 1040 year 2008 Links to other Internet based Tax Research Materials. Tax form 1040 year 2008 Fill-in, print, and save features for most tax forms. Tax form 1040 year 2008 Internal Revenue Bulletins. Tax form 1040 year 2008 Toll-free and email technical support. Tax form 1040 year 2008 Two releases during the year. Tax form 1040 year 2008  – The first release will ship the beginning of January 2012. Tax form 1040 year 2008  – The final release will ship the beginning of March 2012. Tax form 1040 year 2008 Purchase the DVD from National Technical Information Service (NTIS) at www. Tax form 1040 year 2008 irs. Tax form 1040 year 2008 gov/cdorders for $30 (no handling fee) or call 1-877-233-6767 toll free to buy the DVD for $30 (plus a $6 handling fee). Tax form 1040 year 2008 Prev  Up  Next   Home   More Online Publications
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Understanding your CP71A Notice

You received this notice to remind you of the amount you owe in tax, penalty and interest.

Printable samples of this notice (PDF)

Tax publications you may find useful

How to get help

Calling the 1-800 number listed on the top right corner of your notice is the fastest way to get your questions answered.

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

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


What you need to do

  • Read your notice carefully — it will explain how much money you owe on your taxes.

You may want to...


Answers to Common Questions

Am I charged interest on the money I owe?
Yes, interest accrues on your unpaid balance until you pay it in full.

Do I receive a penalty if I cannot pay the full amount?
Yes, you receive a late payment penalty.

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

How can I set up a payment plan?
Call the toll-free number listed on the top right corner of your notice to discuss payment options or learn more about payment arrangements.


Tips for next year

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

Page Last Reviewed or Updated: 06-Mar-2014

The Tax Form 1040 Year 2008

Tax form 1040 year 2008 2. Tax form 1040 year 2008   Withholding Tax Table of Contents Topics - This chapter discusses: Useful Items - You may want to see: Income Tax Withholding Statement. Tax form 1040 year 2008 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 form 1040 year 2008 S. Tax form 1040 year 2008 citizens, Withholding tax at a flat rate, and Social security and Medicare taxes. Tax form 1040 year 2008 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 form 1040 year 2008 Income Tax Withholding U. Tax form 1040 year 2008 S. Tax form 1040 year 2008 employers generally must withhold U. Tax form 1040 year 2008 S. Tax form 1040 year 2008 income tax from the pay of U. Tax form 1040 year 2008 S. Tax form 1040 year 2008 citizens working abroad unless the employer is required by foreign law to withhold foreign income tax. Tax form 1040 year 2008 Foreign earned income exclusion. Tax form 1040 year 2008   Your employer does not have to withhold U. Tax form 1040 year 2008 S. Tax form 1040 year 2008 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 form 1040 year 2008   Your employer should withhold taxes from any wages you earn for working in the United States. Tax form 1040 year 2008 Statement. Tax form 1040 year 2008   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 form 1040 year 2008   Form 673 is an acceptable statement. Tax form 1040 year 2008 You can use Form 673 only if you are a U. Tax form 1040 year 2008 S. Tax form 1040 year 2008 citizen. Tax form 1040 year 2008 You do not have to use the form. Tax form 1040 year 2008 You can prepare your own statement. Tax form 1040 year 2008 See a copy of Form 673, later. Tax form 1040 year 2008   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 form 1040 year 2008 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 form 1040 year 2008   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 form 1040 year 2008 Foreign tax credit. Tax form 1040 year 2008   If you plan to take a foreign tax credit, you may be eligible for additional withholding allowances on Form W-4. Tax form 1040 year 2008 You can take these additional withholding allowances only for foreign tax credits attributable to taxable salary or wage income. Tax form 1040 year 2008 Withholding from pension payments. Tax form 1040 year 2008   U. Tax form 1040 year 2008 S. Tax form 1040 year 2008 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 form 1040 year 2008 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 form 1040 year 2008 S. Tax form 1040 year 2008 possession, or Certify to the payer that you are not a U. Tax form 1040 year 2008 S. Tax form 1040 year 2008 citizen or resident alien or someone who left the United States to avoid tax. Tax form 1040 year 2008 Check your withholding. Tax form 1040 year 2008   Before you report U. Tax form 1040 year 2008 S. Tax form 1040 year 2008 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 form 1040 year 2008 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 form 1040 year 2008 Check your U. Tax form 1040 year 2008 S. Tax form 1040 year 2008 income tax withholding even if you pay someone else to prepare your tax return. Tax form 1040 year 2008 You may be assessed penalties and interest if you claim more than your correct amount of withholding allowances. Tax form 1040 year 2008 This image is too large to be displayed in the current screen. Tax form 1040 year 2008 Please click the link to view the image. Tax form 1040 year 2008 Form 673 30% Flat Rate Withholding Generally, U. Tax form 1040 year 2008 S. Tax form 1040 year 2008 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 form 1040 year 2008 If you are a U. Tax form 1040 year 2008 S. Tax form 1040 year 2008 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 form 1040 year 2008 Use Form W-9 to notify the payer. Tax form 1040 year 2008 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 form 1040 year 2008 Social security benefits paid to residents. Tax form 1040 year 2008   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 form 1040 year 2008 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 form 1040 year 2008 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 form 1040 year 2008 The following information must be submitted with your Form 1040 or Form 1040A. Tax form 1040 year 2008 A copy of Form SSA-1042S, Social Security Benefit Statement. Tax form 1040 year 2008 A copy of your “green card. Tax form 1040 year 2008 ” A signed declaration that includes the following statements. Tax form 1040 year 2008   “I am a U. Tax form 1040 year 2008 S. Tax form 1040 year 2008 lawful permanent resident and my green card has been neither revoked nor administratively or judicially determined to have been abandoned. Tax form 1040 year 2008 I am filing a U. Tax form 1040 year 2008 S. Tax form 1040 year 2008 income tax return for the taxable year as a resident alien reporting all of my worldwide income. Tax form 1040 year 2008 I have not claimed benefits for the taxable year under an income tax treaty as a nonresident alien. Tax form 1040 year 2008 ” 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 form 1040 year 2008 General Information In general, U. Tax form 1040 year 2008 S. Tax form 1040 year 2008 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 form 1040 year 2008 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 form 1040 year 2008 S. Tax form 1040 year 2008 port while you are employed on it. Tax form 1040 year 2008 You are working in one of the countries with which the United States has entered into a bilateral social security agreement (discussed later). Tax form 1040 year 2008 You are working for an American employer (defined later). Tax form 1040 year 2008 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 form 1040 year 2008 S. Tax form 1040 year 2008 Treasury Department. Tax form 1040 year 2008 American vessel or aircraft. Tax form 1040 year 2008   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 form 1040 year 2008 S. Tax form 1040 year 2008 citizens, residents, or corporations. Tax form 1040 year 2008 An American aircraft is an aircraft registered under the laws of the United States. Tax form 1040 year 2008 American employer. Tax form 1040 year 2008   An American employer includes any of the following. Tax form 1040 year 2008 The U. Tax form 1040 year 2008 S. Tax form 1040 year 2008 Government or any of its instrumentalities. Tax form 1040 year 2008 An individual who is a resident of the United States. Tax form 1040 year 2008 A partnership of which at least two-thirds of the partners are U. Tax form 1040 year 2008 S. Tax form 1040 year 2008 residents. Tax form 1040 year 2008 A trust of which all the trustees are U. Tax form 1040 year 2008 S. Tax form 1040 year 2008 residents. Tax form 1040 year 2008 A corporation organized under the laws of the United States, any U. Tax form 1040 year 2008 S. Tax form 1040 year 2008 state, or the District of Columbia, Puerto Rico, the U. Tax form 1040 year 2008 S. Tax form 1040 year 2008 Virgin Islands, Guam, or American Samoa. Tax form 1040 year 2008   An American employer also includes any foreign person with an employee who is performing services in connection with a contract between the U. Tax form 1040 year 2008 S. Tax form 1040 year 2008 government (or any instrumentality thereof) and a member of a domestically controlled group of entities which includes such foreign person. Tax form 1040 year 2008 Foreign affiliate. Tax form 1040 year 2008   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 form 1040 year 2008 For a corporation, the 10% interest must be in its voting stock. Tax form 1040 year 2008 For any other entity, the 10% interest must be in its profits. Tax form 1040 year 2008   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 form 1040 year 2008 S. Tax form 1040 year 2008 citizens and resident aliens working abroad for foreign affiliates of American employers. Tax form 1040 year 2008 Once you enter into an agreement, coverage cannot be terminated. Tax form 1040 year 2008 Excludable meals and lodging. Tax form 1040 year 2008   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 form 1040 year 2008 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 form 1040 year 2008 These agreements are commonly referred to as totalization agreements and are in effect with the following countries. Tax form 1040 year 2008 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 form 1040 year 2008 The agreements generally make sure that you pay social security taxes to only one country. Tax form 1040 year 2008 Generally, under these agreements, you will only be subject to social security taxes in the country where you are working. Tax form 1040 year 2008 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 form 1040 year 2008 S. Tax form 1040 year 2008 social security. Tax form 1040 year 2008 You can get more information on any specific agreement by contacting: Social Security Administration Office of International Programs P. Tax form 1040 year 2008 O. Tax form 1040 year 2008 Box 17741 Baltimore, MD 21235-7741 If you have access to the Internet, you can get more information at: http://www. Tax form 1040 year 2008 socialsecurity. Tax form 1040 year 2008 gov/international. Tax form 1040 year 2008 Covered by U. Tax form 1040 year 2008 S. Tax form 1040 year 2008 only. Tax form 1040 year 2008   If your pay in a foreign country is subject only to U. Tax form 1040 year 2008 S. Tax form 1040 year 2008 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 form 1040 year 2008 Covered by foreign country only. Tax form 1040 year 2008   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 form 1040 year 2008 S. Tax form 1040 year 2008 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 form 1040 year 2008   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 form 1040 year 2008 S. Tax form 1040 year 2008 Social Security Administration, Office of International Programs, at the address listed earlier. Tax form 1040 year 2008 The statement should indicate that your wages are not covered by the U. Tax form 1040 year 2008 S. Tax form 1040 year 2008 social security system. Tax form 1040 year 2008   This statement should be kept by your employer because it establishes that your pay is exempt from U. Tax form 1040 year 2008 S. Tax form 1040 year 2008 social security tax. Tax form 1040 year 2008   Only wages paid on or after the effective date of the totalization agreement can be exempt from U. Tax form 1040 year 2008 S. Tax form 1040 year 2008 social security tax. Tax form 1040 year 2008 Prev  Up  Next   Home   More Online Publications