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Turbotax premier federal e file state 2010 download old version Publication 901 - Main Content Table of Contents Application of Treaties Tax Exemptions Provided by TreatiesPersonal Services Income Professors, Teachers, and Researchers Students and Apprentices Wages and Pensions Paid by a Foreign Government Explanation of TablesTable 1 Table 2 Table 3 Application of Treaties The United States has income tax treaties with a number of foreign countries. Turbotax premier federal e file state 2010 download old version Under these treaties, residents (not necessarily citizens) of foreign countries are taxed at a reduced rate, or are exempt from U. Turbotax premier federal e file state 2010 download old version S. Turbotax premier federal e file state 2010 download old version income taxes on certain items of income they receive from sources within the United States. Turbotax premier federal e file state 2010 download old version These reduced rates and exemptions vary among countries and specific items of income. Turbotax premier federal e file state 2010 download old version If there is no treaty between your country and the United States, you must pay tax on the income in the same way and at the same rates shown in the instructions for Form 1040NR. Turbotax premier federal e file state 2010 download old version Also see Publication 519. Turbotax premier federal e file state 2010 download old version Many of the individual states of the United States tax the income of their residents. Turbotax premier federal e file state 2010 download old version Therefore, you should consult the tax authorities of the state in which you live to find out if that state taxes the income of individuals and, if so, whether the tax applies to any of your income. Turbotax premier federal e file state 2010 download old version Tax treaties reduce the U. Turbotax premier federal e file state 2010 download old version S. Turbotax premier federal e file state 2010 download old version taxes of residents of foreign countries. Turbotax premier federal e file state 2010 download old version With certain exceptions, they do not reduce the U. Turbotax premier federal e file state 2010 download old version S. Turbotax premier federal e file state 2010 download old version taxes of U. Turbotax premier federal e file state 2010 download old version S. Turbotax premier federal e file state 2010 download old version citizens or residents. Turbotax premier federal e file state 2010 download old version U. Turbotax premier federal e file state 2010 download old version S. Turbotax premier federal e file state 2010 download old version citizens and residents are subject to U. Turbotax premier federal e file state 2010 download old version S. Turbotax premier federal e file state 2010 download old version income tax on their worldwide income. Turbotax premier federal e file state 2010 download old version Treaty provisions generally are reciprocal (apply to both treaty countries); therefore, a U. Turbotax premier federal e file state 2010 download old version S. Turbotax premier federal e file state 2010 download old version citizen or resident who receives income from a treaty country may refer to the tables in this publication to see if a tax treaty might affect the tax to be paid to that foreign country. Turbotax premier federal e file state 2010 download old version Foreign taxing authorities sometimes require certification from the U. Turbotax premier federal e file state 2010 download old version S. Turbotax premier federal e file state 2010 download old version Government that an applicant filed an income tax return as a U. Turbotax premier federal e file state 2010 download old version S. Turbotax premier federal e file state 2010 download old version citizen or resident, as part of the proof of entitlement to the treaty benefits. Turbotax premier federal e file state 2010 download old version See Form 8802, Application for United States Residency Certification, to request a certification. Turbotax premier federal e file state 2010 download old version Disclosure of a treaty-based position that reduces your tax. Turbotax premier federal e file state 2010 download old version   If you take the position that any U. Turbotax premier federal e file state 2010 download old version S. Turbotax premier federal e file state 2010 download old version tax is overruled or otherwise reduced by a U. Turbotax premier federal e file state 2010 download old version S. Turbotax premier federal e file state 2010 download old version treaty (a treaty-based position), you generally must disclose that position on Form 8833 and attach it to your return. Turbotax premier federal e file state 2010 download old version If you are not required to file a return because of your treaty-based position, you must file a return anyway to report your position. Turbotax premier federal e file state 2010 download old version The filing of Form 8833 does not apply to a reduced rate of withholding tax on noneffectively connected income, such as dividends, interest, rents or royalties, or to a reduced rate of tax on pay received for services performed as an employee, including pensions, annuities, and social security. Turbotax premier federal e file state 2010 download old version For more information, see Publication 519 and the Form 8833 instructions. Turbotax premier federal e file state 2010 download old version   If you fail to file Form 8833, you may have to pay a $1,000 penalty. Turbotax premier federal e file state 2010 download old version Corporations are subject to a $10,000 penalty for each failure. Turbotax premier federal e file state 2010 download old version Tax Exemptions Provided by Treaties In addition to the tables in the back of this publication, this publication contains discussions of the exemptions from tax and certain other effects of the tax treaties on the following types of income. Turbotax premier federal e file state 2010 download old version Pay for certain personal services performed in the United States. Turbotax premier federal e file state 2010 download old version Pay of a professor, teacher, or researcher who teaches or performs research in the United States for a limited time. Turbotax premier federal e file state 2010 download old version Amounts received for maintenance and studies by a foreign student or apprentice who is here for study or experience. Turbotax premier federal e file state 2010 download old version Wages, salaries, and pensions paid by a foreign government. Turbotax premier federal e file state 2010 download old version Personal Services Income Pay for certain personal services performed in the United States is exempt from U. Turbotax premier federal e file state 2010 download old version S. Turbotax premier federal e file state 2010 download old version income tax if you are a resident of one of the countries discussed below, if you are in the United States for a limited number of days, and if you meet certain other conditions. Turbotax premier federal e file state 2010 download old version For this purpose, the word “day” means a day during any part of which you are physically present in the United States. Turbotax premier federal e file state 2010 download old version Terms defined. Turbotax premier federal e file state 2010 download old version   Several terms appear in many of the discussions that follow. Turbotax premier federal e file state 2010 download old version The exact meanings of the terms are determined by the particular tax treaty under discussion; thus, the meanings vary among treaties. Turbotax premier federal e file state 2010 download old version The definitions that follow are, therefore, general definitions that may not give the exact meaning intended by a particular treaty. Turbotax premier federal e file state 2010 download old version   The terms fixed base and permanent establishment generally mean a fixed place of business, such as a place of management, a branch, an office, a factory, a warehouse, or a mining site, through which an enterprise carries on its business. Turbotax premier federal e file state 2010 download old version   The term borne by generally means having ultimate financial accounting responsibility for, or providing the monetary resources for, an expenditure or payment, even if another entity in another location actually made the expenditure or payment. Turbotax premier federal e file state 2010 download old version Australia Income that residents of Australia receive for performing personal services as independent contractors or self-employed individuals (independent personal services) in the United States during the tax year is exempt from U. Turbotax premier federal e file state 2010 download old version S. Turbotax premier federal e file state 2010 download old version income tax if the residents: Are in the United States for no more than 183 days during the tax year, and Do not have a fixed base regularly available to them in the United States for the purpose of performing the services. Turbotax premier federal e file state 2010 download old version If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. Turbotax premier federal e file state 2010 download old version Pay that residents of Australia receive for labor or personal services performed in the United States as employees (dependent personal services), including services as a director of a company, is exempt from U. Turbotax premier federal e file state 2010 download old version S. Turbotax premier federal e file state 2010 download old version income tax if: The residents are in the United States for no more than 183 days during the tax year, The pay is paid by, or on behalf of, an employer or company that is not a resident of the United States, and The pay is not deductible in determining the taxable income of the trade or business of the employer (or company) in the United States. Turbotax premier federal e file state 2010 download old version These exemptions do not apply to public entertainers (such as theater, motion picture, radio, or television entertainers, musicians, and athletes) from Australia who earn more than $10,000 in gross receipts, including reimbursed expenses, from their entertainment activities in the United States during the tax year. Turbotax premier federal e file state 2010 download old version Austria Income that residents of Austria receive for personal services as independent contractors or self-employed individuals (independent personal services) in the United States is exempt from U. Turbotax premier federal e file state 2010 download old version S. Turbotax premier federal e file state 2010 download old version income tax if they do not have a fixed base regularly available to them in the United States for performing the services. 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Turbotax premier federal e file state 2010 download old version resident. Turbotax premier federal e file state 2010 download old version Their income is not borne by a permanent establishment or a fixed base that the employer has in the United States. Turbotax premier federal e file state 2010 download old version These exemptions do not apply to public entertainers (such as theater, motion picture, radio, or television entertainers, musicians, and athletes) from Austria who earn more than $20,000 in gross receipts, including reimbursed expenses, from their entertainment activities in the United States during the tax year. Turbotax premier federal e file state 2010 download old version Income received by a resident of Austria for services performed as an employee and member of the regular complement of a ship or aircraft operated in international traffic is exempt from U. Turbotax premier federal e file state 2010 download old version S. Turbotax premier federal e file state 2010 download old version income tax. Turbotax premier federal e file state 2010 download old version Bangladesh Income that residents of Bangladesh receive for performing personal services as independent contractors or self-employed individuals (independent personal services) in the United States during the tax year is exempt from U. Turbotax premier federal e file state 2010 download old version S. Turbotax premier federal e file state 2010 download old version income tax if the residents: Are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year, or Do not have a fixed base regularly available to them in the United States for the purpose of performing the services. Turbotax premier federal e file state 2010 download old version If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. Turbotax premier federal e file state 2010 download old version Income that residents of Bangladesh receive for services performed in the United States as employees (dependent personal services) is exempt from U. Turbotax premier federal e file state 2010 download old version S. Turbotax premier federal e file state 2010 download old version income tax if the residents meet the following requirements. Turbotax premier federal e file state 2010 download old version They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. Turbotax premier federal e file state 2010 download old version Their income is paid by, or on behalf of, an employer who is not a U. Turbotax premier federal e file state 2010 download old version S. Turbotax premier federal e file state 2010 download old version resident. 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Turbotax premier federal e file state 2010 download old version Income received from employment as a member of the regular complement of a ship or an aircraft operated by a Bangladesh enterprise in international traffic is exempt from U. Turbotax premier federal e file state 2010 download old version S. Turbotax premier federal e file state 2010 download old version tax. Turbotax premier federal e file state 2010 download old version If the ship or aircraft is operated by a U. Turbotax premier federal e file state 2010 download old version S. Turbotax premier federal e file state 2010 download old version enterprise, the income is subject to U. Turbotax premier federal e file state 2010 download old version S. Turbotax premier federal e file state 2010 download old version tax. Turbotax premier federal e file state 2010 download old version If the resident of Bangladesh is a shareholder in a U. Turbotax premier federal e file state 2010 download old version S. 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Turbotax premier federal e file state 2010 download old version The income is not borne by a permanent establishment or regular base of the employer in the United States. Turbotax premier federal e file state 2010 download old version Income of a Barbadian resident from employment as a member of the regular complement of a ship or aircraft operated in international traffic is exempt from U. Turbotax premier federal e file state 2010 download old version S. Turbotax premier federal e file state 2010 download old version tax. Turbotax premier federal e file state 2010 download old version These exemptions do not apply to Barbadian resident public entertainers (such as theater, motion picture, radio, or television artists, musicians, or athletes) who receive gross receipts of more than $250 per day or $4,000 in the tax year, not including reimbursed expenses, from their entertainment activities in the United States. Turbotax premier federal e file state 2010 download old version However, the exemptions do apply regardless of these limits on gross receipts if the entertainer's visit to the United States is substantially supported by Barbadian public funds or if the entertainer's services are provided to a nonprofit organization. Turbotax premier federal e file state 2010 download old version Belgium Income that residents of Belgium receive for personal services as independent contractors or self-employed individuals are subject to the provisions of Article 7 (Business Profits) of the treaty. Turbotax premier federal e file state 2010 download old version Under that provision, business profits are exempt from U. Turbotax premier federal e file state 2010 download old version S. Turbotax premier federal e file state 2010 download old version income tax unless the individual has a permanent establishment in the United States. Turbotax premier federal e file state 2010 download old version If they have a permanent establishment in the United States, they are taxed on the profit attributable to the permanent establishment. Turbotax premier federal e file state 2010 download old version Income that residents of Belgium receive for services performed in the United States as employees (dependent personal services) is exempt from U. Turbotax premier federal e file state 2010 download old version S. Turbotax premier federal e file state 2010 download old version income tax if the residents meet the following requirements. Turbotax premier federal e file state 2010 download old version They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. Turbotax premier federal e file state 2010 download old version Their income is paid by, or on behalf of, an employer who is not a U. Turbotax premier federal e file state 2010 download old version S. Turbotax premier federal e file state 2010 download old version resident. Turbotax premier federal e file state 2010 download old version Their income is not borne by a permanent establishment that the employer has in the United States. Turbotax premier federal e file state 2010 download old version The exemption does not apply to directors' fees and similar payments received by a resident of Belgium for services performed in the United States as a member of the board of directors of a company that is a resident of the United States. Turbotax premier federal e file state 2010 download old version Public entertainers (such as theater, motion picture, radio, or television artists, musicians, or athletes) from Belgium who earn more than $20,000 in gross receipts, including reimbursed expenses, from their entertainment activities in the United States during the tax year are subject to U. Turbotax premier federal e file state 2010 download old version S. Turbotax premier federal e file state 2010 download old version tax. Turbotax premier federal e file state 2010 download old version Income received by a resident of Belgium for services performed as an employee and member of the regular complement of a ship or aircraft operated in international traffic is exempt from U. Turbotax premier federal e file state 2010 download old version S. Turbotax premier federal e file state 2010 download old version income tax. Turbotax premier federal e file state 2010 download old version Bulgaria Income that residents of Bulgaria receive for personal services as independent contractors or self-employed individuals is subject to the provisions of Article 7 (Business Profits) of the treaty. Turbotax premier federal e file state 2010 download old version Under that provision, business profits are exempt from U. Turbotax premier federal e file state 2010 download old version S. 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Turbotax premier federal e file state 2010 download old version income tax if the residents meet the following requirements. Turbotax premier federal e file state 2010 download old version They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. Turbotax premier federal e file state 2010 download old version Their income is paid by, or on behalf of, an employer who is not a U. Turbotax premier federal e file state 2010 download old version S. Turbotax premier federal e file state 2010 download old version resident. Turbotax premier federal e file state 2010 download old version Their income is not borne by a permanent establishment that the employer has in the United States. Turbotax premier federal e file state 2010 download old version The exemption does not apply to directors' fees and similar payments received by a resident of Bulgaria as a member of the board of directors of a U. 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Turbotax premier federal e file state 2010 download old version income tax. Turbotax premier federal e file state 2010 download old version Canada Income that residents of Canada receive for personal services as independent contractors or self-employed individuals is subject to the provisions of Article VII (Business Profits) of the treaty. Turbotax premier federal e file state 2010 download old version Under that provision, business profits are exempt from U. Turbotax premier federal e file state 2010 download old version S. Turbotax premier federal e file state 2010 download old version income tax unless the individual has a permanent establishment in the United States. Turbotax premier federal e file state 2010 download old version If they have a permanent establishment in the United States, they are taxed on the profit attributable to the permanent establishment. 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Turbotax premier federal e file state 2010 download old version S. Turbotax premier federal e file state 2010 download old version resident, and is not borne by a permanent establishment in the United States. Turbotax premier federal e file state 2010 download old version Public entertainers (such as theater, motion picture, radio, or television artists, musicians, or athletes) from Canada who derive more than $15,000 in gross receipts, including reimbursed expenses, from their entertainment activities in the United States during the calendar year are subject to U. Turbotax premier federal e file state 2010 download old version S. Turbotax premier federal e file state 2010 download old version tax. Turbotax premier federal e file state 2010 download old version However, this article does not apply to athletes participating in team sports in leagues with regularly scheduled games in both Canada and the United States. 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Turbotax premier federal e file state 2010 download old version income tax if the residents meet four requirements. Turbotax premier federal e file state 2010 download old version They are in the United States for no more than 182 days during the tax year. Turbotax premier federal e file state 2010 download old version They are employees of a resident of, or a permanent establishment in, Israel. Turbotax premier federal e file state 2010 download old version Their income is not borne by a permanent establishment that the employer has in the United States. Turbotax premier federal e file state 2010 download old version Their income is subject to Israeli tax. Turbotax premier federal e file state 2010 download old version The exemption does not apply to pay received by an employee for labor or personal services performed as a member of the regular complement of a ship or an aircraft operated in international traffic by a U. Turbotax premier federal e file state 2010 download old version S. Turbotax premier federal e file state 2010 download old version resident. Turbotax premier federal e file state 2010 download old version These exemptions do not apply to income that residents of Israel receive as public entertainers (such as theater, motion picture, radio, or television artists, musicians, or athletes), if the gross amount of the income is more than $400 for each day they are in the United States performing the services. Turbotax premier federal e file state 2010 download old version Italy Income that residents of Italy receive for personal services as independent contractors or self-employed individuals (independent personal services) in the United States is exempt from U. Turbotax premier federal e file state 2010 download old version S. Turbotax premier federal e file state 2010 download old version income tax if they do not have a fixed base regularly available to them in the United States for performing the services. Turbotax premier federal e file state 2010 download old version If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. Turbotax premier federal e file state 2010 download old version Income that residents of Italy receive for labor or personal services performed in the United States as employees (dependent personal services) is exempt from U. Turbotax premier federal e file state 2010 download old version S. Turbotax premier federal e file state 2010 download old version income tax if the following requirements are met. Turbotax premier federal e file state 2010 download old version The residents are in the United States for no more than 183 days during the tax year. Turbotax premier federal e file state 2010 download old version The income is paid by, or on behalf of, an employer who is not a resident of the United States. Turbotax premier federal e file state 2010 download old version The income is not borne by a permanent establishment or a fixed base that the employer has in the United States. Turbotax premier federal e file state 2010 download old version These exemptions do not apply to directors' fees and similar payments received by a resident of Italy for services performed in the United States as a member of the board of directors of a company that is a U. Turbotax premier federal e file state 2010 download old version S. Turbotax premier federal e file state 2010 download old version resident. Turbotax premier federal e file state 2010 download old version Pay received for employment regularly exercised aboard a ship or aircraft operated by a U. Turbotax premier federal e file state 2010 download old version S. Turbotax premier federal e file state 2010 download old version enterprise is subject to U. Turbotax premier federal e file state 2010 download old version S. Turbotax premier federal e file state 2010 download old version tax. Turbotax premier federal e file state 2010 download old version These exemptions do not apply to income residents of Italy receive as public entertainers (such as theater, motion picture, radio, or television artists, musicians, or athletes) if they are present in the United States for more than 90 days during the tax year or their gross receipts, including reimbursed expenses, are more than $20,000 during the tax year for their entertainment activities in the United States. Turbotax premier federal e file state 2010 download old version Jamaica Income that residents of Jamaica receive for the performance of personal services as independent contractors or self-employed individuals (independent personal services) in the United States during the tax year is exempt from U. Turbotax premier federal e file state 2010 download old version S. Turbotax premier federal e file state 2010 download old version income tax if the residents: Are in the United States for no more than 89 days during the tax year, Do not have a fixed base regularly available to them in the United States for performing their services, and Earn net income for those services that is not more than $5,000 during the tax year if the income is from a U. Turbotax premier federal e file state 2010 download old version S. Turbotax premier federal e file state 2010 download old version contractor. Turbotax premier federal e file state 2010 download old version If they have a fixed base available in the United States, they are taxed only on the income that is attributable to the fixed base. Turbotax premier federal e file state 2010 download old version There is no dollar limit for condition (3) if the contractor is from a country other than the United States. Turbotax premier federal e file state 2010 download old version Income that residents of Jamaica receive for personal services performed in the United States as employees (dependent personal services) is exempt from U. Turbotax premier federal e file state 2010 download old version S. Turbotax premier federal e file state 2010 download old version income tax if the residents meet four requirements. Turbotax premier federal e file state 2010 download old version They are in the United States for no more than 183 days during the tax year. Turbotax premier federal e file state 2010 download old version Their income is paid by or for an employer who is not a resident of the United States. Turbotax premier federal e file state 2010 download old version Their income is not borne by a permanent establishment or a fixed base that the employer has in the United States. Turbotax premier federal e file state 2010 download old version Their net income received for the services is not more than $5,000 during the tax year. Turbotax premier federal e file state 2010 download old version Pay received from employment as a member of the regular complement of a ship or an aircraft operated in international traffic by a Jamaican enterprise is exempt from U. Turbotax premier federal e file state 2010 download old version S. Turbotax premier federal e file state 2010 download old version tax. Turbotax premier federal e file state 2010 download old version If the ship or aircraft is operated by a U. Turbotax premier federal e file state 2010 download old version S. Turbotax premier federal e file state 2010 download old version enterprise, the pay is subject to U. Turbotax premier federal e file state 2010 download old version S. Turbotax premier federal e file state 2010 download old version tax. Turbotax premier federal e file state 2010 download old version These exemptions do not apply to income that residents of Jamaica receive for performing services in the United States as entertainers, such as theater, motion picture, radio, or television artists, musicians, or athletes, if the gross receipts (excluding reimbursements for expenses) from the services are more than $400 a day or $5,000 for the tax year. Turbotax premier federal e file state 2010 download old version Directors' fees received by residents of Jamaica for services performed in the United States as members of boards of directors of U. Turbotax premier federal e file state 2010 download old version S. Turbotax premier federal e file state 2010 download old version corporations are exempt from U. Turbotax premier federal e file state 2010 download old version S. Turbotax premier federal e file state 2010 download old version tax if the fees (excluding reimbursed expenses) are not more than $400 per day for each day the directors are present in the United States to perform the services. Turbotax premier federal e file state 2010 download old version Japan Income that residents of Japan receive for personal services as independent contractors or self-employed individuals is subject to the provisions of Article 7 (business profits) of the treaty. Turbotax premier federal e file state 2010 download old version Under that provision, business profits are exempt from U. Turbotax premier federal e file state 2010 download old version S. Turbotax premier federal e file state 2010 download old version income tax unless the individual has a permanent establishment in the United States. Turbotax premier federal e file state 2010 download old version If they have a permanent establishment in the United States, they are taxed on the profits attributable to the permanent establishment. Turbotax premier federal e file state 2010 download old version Income that residents of Japan receive for services performed in the United States as employees (dependent personal services) is exempt from U. Turbotax premier federal e file state 2010 download old version S. Turbotax premier federal e file state 2010 download old version income tax if the residents meet the following requirements. Turbotax premier federal e file state 2010 download old version They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. Turbotax premier federal e file state 2010 download old version Their income is paid by, or on behalf of, an employer who is not a U. Turbotax premier federal e file state 2010 download old version S. Turbotax premier federal e file state 2010 download old version resident. Turbotax premier federal e file state 2010 download old version Their income is not borne by a permanent establishment that the employer has in the United States. Turbotax premier federal e file state 2010 download old version The exemption does not apply to directors' fees and similar payments received by a resident of Japan for services performed as a member of the board of directors of a company that is a resident of the United States. Turbotax premier federal e file state 2010 download old version The exemption does not apply to a resident of Japan who performs services as an employee aboard a ship or an aircraft operated in international traffic by a U. Turbotax premier federal e file state 2010 download old version S. Turbotax premier federal e file state 2010 download old version resident. Turbotax premier federal e file state 2010 download old version Public entertainers (such as theater, motion picture, radio, or television artists, musicians, or athletes) from Japan who earn more than $10,000 in gross receipts, including reimbursed expenses, from their entertainment activities in the United States during the tax year are subject to U. Turbotax premier federal e file state 2010 download old version S. Turbotax premier federal e file state 2010 download old version tax. Turbotax premier federal e file state 2010 download old version Kazakhstan Income that residents of Kazakhstan receive for performing personal services as independent contractors or self-employed individuals (independent personal services) in the United States is exempt from U. Turbotax premier federal e file state 2010 download old version S. Turbotax premier federal e file state 2010 download old version income tax if: The residents are in the United States for no more than 183 days in any consecutive 12-month period, and The income is not attributable to a fixed base in the United States which is regularly available to the residents. Turbotax premier federal e file state 2010 download old version If the residents have a fixed base available, they are taxed only on the income attributable to the fixed base. Turbotax premier federal e file state 2010 download old version Income that residents of Kazakhstan receive for employment in the United States (dependent personal services) is exempt from U. Turbotax premier federal e file state 2010 download old version S. Turbotax premier federal e file state 2010 download old version income tax if the following three requirements are met. Turbotax premier federal e file state 2010 download old version The resident is in the United States for no more than 183 days in any 12-month period. Turbotax premier federal e file state 2010 download old version The income is paid by, or on behalf of, an employer who is not a resident of the United States. Turbotax premier federal e file state 2010 download old version The income is not borne by a permanent establishment or a fixed base that the employer has in the United States. Turbotax premier federal e file state 2010 download old version Income derived by a resident of Kazakhstan from employment as a member of the regular complement of a ship or aircraft operated in international traffic is exempt from U. Turbotax premier federal e file state 2010 download old version S. Turbotax premier federal e file state 2010 download old version tax. Turbotax premier federal e file state 2010 download old version These exemptions do not apply to directors' fees and similar payments received by a resident of Kazakhstan as a member of the board of directors or similar body of a company that is a U. Turbotax premier federal e file state 2010 download old version S. Turbotax premier federal e file state 2010 download old version resident. Turbotax premier federal e file state 2010 download old version Korea, South Income that residents of South Korea receive for performing personal services as independent contractors or self-employed individuals (independent personal services) in the United States during the tax year is exempt from U. Turbotax premier federal e file state 2010 download old version S. Turbotax premier federal e file state 2010 download old version tax if the residents: Are in the United States for no more than 182 days during the tax year, Earn income for those services that is not more than $3,000 during the tax year, and Do not maintain a fixed base in the United States for more than 182 days during the tax year. Turbotax premier federal e file state 2010 download old version If they maintain a fixed base in the United States for more than 182 days, they are taxed on the income attributable to the fixed base. Turbotax premier federal e file state 2010 download old version Income that residents of Korea receive for labor or personal services performed in the United States as employees (dependent personal services), including pay for services performed as an officer of a corporation, is exempt from U. Turbotax premier federal e file state 2010 download old version S. Turbotax premier federal e file state 2010 download old version tax if the residents meet four requirements. Turbotax premier federal e file state 2010 download old version They are in the United States for no more than 182 days during the tax year. Turbotax premier federal e file state 2010 download old version They are employees of a resident of Korea or of a permanent establishment maintained in Korea. Turbotax premier federal e file state 2010 download old version Their compensation is not borne by a permanent establishment that the employer has in the United States. Turbotax premier federal e file state 2010 download old version Their income for those services is not more than $3,000. Turbotax premier federal e file state 2010 download old version Pay received by employees who are members of the regular complement of a ship or aircraft operated by a resident of Korea in international traffic is exempt. Turbotax premier federal e file state 2010 download old version Latvia Income that residents of Latvia receive for performing personal services as independent contractors or self-employed individuals (independent personal services) in the United States is exempt from U. Turbotax premier federal e file state 2010 download old version S. Turbotax premier federal e file state 2010 download old version income tax if the residents: Are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year, and Do not have a fixed base regularly available to them in the United States for performing the services. Turbotax premier federal e file state 2010 download old version If they have a fixed base available, they are taxed only on the income attributable to the fixed base. Turbotax premier federal e file state 2010 download old version Income that residents of Latvia receive for services performed in the United States as employees (dependent personal services) is exempt from U. Turbotax premier federal e file state 2010 download old version S. Turbotax premier federal e file state 2010 download old version income tax if the following requirements are met. Turbotax premier federal e file state 2010 download old version The resident is in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. Turbotax premier federal e file state 2010 download old version The income is paid by, or on behalf of, an employer who is not a U. Turbotax premier federal e file state 2010 download old version S. Turbotax premier federal e file state 2010 download old version resident. Turbotax premier federal e file state 2010 download old version The income is not borne by a permanent establishment or a fixed base that the employer has in the United States. Turbotax premier federal e file state 2010 download old version The exemption does not apply to pay received for employment as a member of the regular complement of a ship or an aircraft operated in international traffic by a U. Turbotax premier federal e file state 2010 download old version S. Turbotax premier federal e file state 2010 download old version enterprise. Turbotax premier federal e file state 2010 download old version The exemptions do not apply to directors' fees and similar payments received by a resident of Latvia as a member of the board of directors or similar body of a company that is a U. Turbotax premier federal e file state 2010 download old version S. Turbotax premier federal e file state 2010 download old version resident. Turbotax premier federal e file state 2010 download old version The exemptions do not apply to income residents of Latvia receive as public entertainers (such as theater, motion picture, radio, or television artists, or musicians) or sportsmen if their gross receipts, including reimbursed expenses, are more than $20,000 for their personal activities in the United States during the tax year. Turbotax premier federal e file state 2010 download old version Regardless of these limits, income of Latvian entertainers or athletes is exempt from U. Turbotax premier federal e file state 2010 download old version S. Turbotax premier federal e file state 2010 download old version income tax if their visit to the United States is wholly or mainly supported by public funds of Latvia, its political subdivisions, or local authorities. Turbotax premier federal e file state 2010 download old version Lithuania Income that residents of Lithuania receive for performing personal services as independent contractors or self-employed individuals (independent personal services) in the United States is exempt from U. Turbotax premier federal e file state 2010 download old version S. Turbotax premier federal e file state 2010 download old version income tax if the residents: Are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year, and Do not have a fixed base regularly available to them in the United States for performing the services. Turbotax premier federal e file state 2010 download old version If they have a fixed base available, they are taxed only on the income attributable to the fixed base. Turbotax premier federal e file state 2010 download old version Income that residents of Lithuania receive for services performed in the United States as employees (dependent personal services) is exempt from U. Turbotax premier federal e file state 2010 download old version S. Turbotax premier federal e file state 2010 download old version income tax if the following requirements are met. Turbotax premier federal e file state 2010 download old version The resident is in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. Turbotax premier federal e file state 2010 download old version The income is paid by, or on behalf of, an employer who is not a U. Turbotax premier federal e file state 2010 download old version S. Turbotax premier federal e file state 2010 download old version resident. Turbotax premier federal e file state 2010 download old version The income is not borne by a permanent establishment or a fixed base that the employer has in the United States. Turbotax premier federal e file state 2010 download old version The exemption does not apply to pay received for employment as a member of the regular complement of a ship or an aircraft operated in international traffic by a U. Turbotax premier federal e file state 2010 download old version S. Turbotax premier federal e file state 2010 download old version enterprise. Turbotax premier federal e file state 2010 download old version The exemptions do not apply to directors' fees and similar payments received by a resident of Lithuania as a member of the board of directors or similar body of a company that is a U. Turbotax premier federal e file state 2010 download old version S. Turbotax premier federal e file state 2010 download old version resident. Turbotax premier federal e file state 2010 download old version The exemptions do not apply to income residents of Lithuania receive as public entertainers (such as theater, motion picture, radio, or television artists, or musicians) or sportsmen if their gross receipts, including reimbursed expenses, are more than $20,000 for their personal activities in the United States during the tax year. Turbotax premier federal e file state 2010 download old version Regardless of these limits, income of Lithuanian entertainers or athletes is exempt from U. Turbotax premier federal e file state 2010 download old version S. Turbotax premier federal e file state 2010 download old version income tax if their visit to the United States is wholly or mainly supported by public funds of Lithuania, its political subdivisions, or local authorities. Turbotax premier federal e file state 2010 download old version Luxembourg Income that residents of Luxembourg receive for personal services as independent contractors or self-employed individuals (independent personal services) in the United States is exempt from U. Turbotax premier federal e file state 2010 download old version S. Turbotax premier federal e file state 2010 download old version income tax if they do not have a fixed base regularly available to them in the United States for performing the services. Turbotax premier federal e file state 2010 download old version If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. Turbotax premier federal e file state 2010 download old version Income that residents of Luxembourg receive for services performed in the United States as employees (dependent personal services) is exempt from U. Turbotax premier federal e file state 2010 download old version S. Turbotax premier federal e file state 2010 download old version income tax if the residents meet the following requirements. Turbotax premier federal e file state 2010 download old version They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. Turbotax premier federal e file state 2010 download old version Their income is paid by, or on behalf of, an employer who is not a U. Turbotax premier federal e file state 2010 download old version S. Turbotax premier federal e file state 2010 download old version resident. Turbotax premier federal e file state 2010 download old version Their income is not borne by a permanent establishment or a fixed base that the employer has in the United States. Turbotax premier federal e file state 2010 download old version The exemption does not apply to pay received for employment exercised continuously or predominantly aboard a ship or aircraft operated in international traffic by a U. Turbotax premier federal e file state 2010 download old version S. Turbotax premier federal e file state 2010 download old version enterprise. Turbotax premier federal e file state 2010 download old version The exemptions do not apply to directors' fees and similar payments received by a resident of Luxembourg for services performed in the United States as a member of the board of directors of a company that is a resident of the United States. Turbotax premier federal e file state 2010 download old version The exemptions do not apply to public entertainers (such as theater, motion picture, radio, or television artists, musicians, or athletes) from Luxembourg who earn more than $10,000 in gross receipts, including reimbursed expenses, from their entertainment activities in the United States during the tax year. Turbotax premier federal e file state 2010 download old version Malta Income that residents of Malta receive for personal services as independent contractors or self-employed individuals is subject to the provisions of Article 7 (Business Profits) of the treaty. Turbotax premier federal e file state 2010 download old version Under that provision, business profits are exempt from U. Turbotax premier federal e file state 2010 download old version S. Turbotax premier federal e file state 2010 download old version income tax unless the individual has a permanent establishment in the United States. Turbotax premier federal e file state 2010 download old version If they have a permanent establishment in the United States, they are taxed on the profits attributable to the permanent establishment. Turbotax premier federal e file state 2010 download old version Income that residents of Malta receive for services performed in the United States as employees (dependent personal services) is exempt from U. Turbotax premier federal e file state 2010 download old version S. Turbotax premier federal e file state 2010 download old version income tax if the residents meet the following requirements. Turbotax premier federal e file state 2010 download old version They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. Turbotax premier federal e file state 2010 download old version Their income is paid by, or on behalf of, an employer who is not a U. Turbotax premier federal e file state 2010 download old version S. Turbotax premier federal e file state 2010 download old version resident. Turbotax premier federal e file state 2010 download old version Their income is not borne by a permanent establishment that the employer has in the United States. Turbotax premier federal e file state 2010 download old version The exemption does not apply to directors' fees and similar payments received by a resident of Malta for services performed in the United States as a member of the board of directors of a company that is a resident of the United States. Turbotax premier federal e file state 2010 download old version Public entertainers (such as theater, motion picture, radio, or television artists, musicians, or athletes) from Malta who earn more than $20,000 in gross receipts, including reimbursed expenses, from their entertainment activities in the United States during the tax year are subject to U. Turbotax premier federal e file state 2010 download old version S. Turbotax premier federal e file state 2010 download old version tax. Turbotax premier federal e file state 2010 download old version Income received by a resident of Malta for employment aboard a ship or an aircraft operated in international traffic is exempt from U. Turbotax premier federal e file state 2010 download old version S. Turbotax premier federal e file state 2010 download old version income tax if the individual is a member of the regular complement of the ship or aircraft. Turbotax premier federal e file state 2010 download old version Mexico Income that residents of Mexico receive for performing personal services as independent contractors or self-employed individuals (independent personal services) in the United States is exempt from U. Turbotax premier federal e file state 2010 download old version S. Turbotax premier federal e file state 2010 download old version income tax if the residents: Are in the United States for no more than 182 days in a 12-month period, and Do not have a fixed base that they regularly use for performing the services. Turbotax premier federal e file state 2010 download old version If they have a fixed base available, they are taxed only on income attributable to the fixed base. Turbotax premier federal e file state 2010 download old version Income that residents of Mexico receive for employment in the United States (dependent personal services) is exempt from U. Turbotax premier federal e file state 2010 download old version S. Turbotax premier federal e file state 2010 download old version tax if the following three requirements are met. Turbotax premier federal e file state 2010 download old version The resident is present in the United States for no more than 183 days in a 12-month period. Turbotax premier federal e file state 2010 download old version The income is paid by, or on behalf of, an employer who is not a resident of the United States. Turbotax premier federal e file state 2010 download old version The income is not borne by a permanent establishment or fixed base that the employer has in the United States. Turbotax premier federal e file state 2010 download old version These exemptions do not apply to directors' fees and similar payments received by a resident of Mexico for services performed outside Mexico as a director or overseer of a company that is a U. Turbotax premier federal e file state 2010 download old version S. Turbotax premier federal e file state 2010 download old version resident. Turbotax premier federal e file state 2010 download old version These exemptions do not apply to income residents of Mexico receive as public entertainers (such as theater, motion picture, radio, or television artists, or musicians) or athletes if the income, including reimbursed expenses, is more than $3,000 during the tax year for their entertainment activities in the United States. Turbotax premier federal e file state 2010 download old version This includes income from activities performed in the United States relating to the entertainer or athlete's reputation, such as endorsements of commercial products. Turbotax premier federal e file state 2010 download old version Regardless of this limit, the income of Mexican entertainers and athletes is exempt from U. Turbotax premier federal e file state 2010 download old version S. Turbotax premier federal e file state 2010 download old version tax if their visit to the United States is substantially supported by public funds of Mexico, its political subdivisions, or local authorities. Turbotax premier federal e file state 2010 download old version Morocco Income that residents of Morocco receive for performing personal services as independent contractors or as self-employed persons (independent personal services) in the United States during the tax year is exempt from U. Turbotax premier federal e file state 2010 download old version S. Turbotax premier federal e file state 2010 download old version income tax if the residents: Are in the United States for no more than 182 days during the tax year, Do not maintain a fixed base in the United States for more than 89 days during the tax year, and Earn total income for those services that is not more than $5,000. Turbotax premier federal e file state 2010 download old version If they have a fixed base in the United States for more than 89 days, they are taxed only on the income attributable to the fixed base. Turbotax premier federal e file state 2010 download old version Income that residents of Morocco receive for labor or personal services performed in the United States as employees (dependent personal services) is exempt from U. Turbotax premier federal e file state 2010 download old version S. Turbotax premier federal e file state 2010 download old version income tax if the residents meet three requirements. Turbotax premier federal e file state 2010 download old version They are in the United States for less than 183 days during the tax year. Turbotax premier federal e file state 2010 download old version They are employees of a resident of Morocco or of a permanent establishment of a resident of a country other than Morocco if the permanent establishment is located in Morocco. Turbotax premier federal e file state 2010 download old version Their income is not borne by a permanent establishment that the employer has in the United States. Turbotax premier federal e file state 2010 download old version Compensation received for services performed by a member of the board of directors of a corporation does not qualify for this exemption. Turbotax premier federal e file state 2010 download old version Income received by an individual for performing labor or personal services as an employee aboard a ship or an aircraft operated in international traffic by a Moroccan resident is exempt from U. Turbotax premier federal e file state 2010 download old version S. Turbotax premier federal e file state 2010 download old version income tax if the individual is a member of the regular complement of the ship or aircraft. Turbotax premier federal e file state 2010 download old version These exemptions do not apply to income received for services performed in the United States by professional entertainers, including theater, film, radio, and television performers, musicians, and athletes, unless the services are performed by, or for the account of, a Moroccan nonprofit organization. Turbotax premier federal e file state 2010 download old version Netherlands Income that residents of the Netherlands receive for performing personal services as independent contractors or self-employed individuals (independent personal services) in the United States is exempt from U. Turbotax premier federal e file state 2010 download old version S. Turbotax premier federal e file state 2010 download old version income tax if the income is not attributable to a fixed base in the United States that is regularly available for performing the services. Turbotax premier federal e file state 2010 download old version Income that residents of the Netherlands receive for employment in the United States (dependent personal services) is exempt from U. Turbotax premier federal e file state 2010 download old version S. Turbotax premier federal e file state 2010 download old version income tax if the following three requirements are met. Turbotax premier federal e file state 2010 download old version The resident is in the United States for no more than 183 days during the tax year. Turbotax premier federal e file state 2010 download old version The income is paid by, or on behalf of, an employer who is not a U. Turbotax premier federal e file state 2010 download old version S. Turbotax premier federal e file state 2010 download old version resident. Turbotax premier federal e file state 2010 download old version The income is not borne by a permanent establishment or fixed base the employer has in the United States. Turbotax premier federal e file state 2010 download old version Income received by a Netherlands resident for employment as a member of the regular complement of a ship or
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Contact My Local Office in West Virginia

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* 
Bridgeport  11 Chenoweth Dr.
Bridgeport, WV 26330 

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

Services Provided

(304) 842-5871 
Charleston  161 Court Street.
Charleston, WV 25301

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


Services Provided

(304) 561-3086 
Huntington  845 Fifth Ave.
Huntington, WV 25701 

Monday-Friday - 8:30 a.m.-4:30 p.m.
(Closed for lunch 12:00 noon - 1:00 p.m.)

 

Services Provided

(304) 529-5184 
Martinsburg  55 Meridian Parkway,
Suite 107
Martinsburg, WV 25404 

Monday-Friday - 8:30 a.m.-4:30 p.m.
(Closed for lunch 12:00 noon - 1:00 p.m.)

 

Services Provided

(304) 263-4901 
Parkersburg  425 Juliana St.
Parkersburg, WV 26101 

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

 

  Services Provided

(304) 420-8680 
Sophia  420 Riffe St.
Sophia, WV 25921 

Monday-Friday - 8:30 a.m.-4:30 p.m.
(Closed for lunch 12:00 noon - 1:00 p.m.)

 

Services Provided

(304) 683-2841 
Wheeling  1021 National Rd.
Wheeling, WV 26003 

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

 

 Services Provided

(304) 232-8931 

* 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 (304) 420-8695 in Parkersburg 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
150 Court St.
Shonk Plaza
Charleston, WV 25301

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 Turbotax Premier Federal E File State 2010 Download Old Version

Turbotax premier federal e file state 2010 download old version Publication 80 - Introductory Material Table of Contents Future Developments What's New Reminders Calendar Future Developments For the latest information about developments related to Publication 80 (Circular SS), such as legislation enacted after it was published, go to www. Turbotax premier federal e file state 2010 download old version irs. Turbotax premier federal e file state 2010 download old version gov/pub80. Turbotax premier federal e file state 2010 download old version What's New Social security and Medicare tax for 2014. Turbotax premier federal e file state 2010 download old version  The social security tax rate is 6. Turbotax premier federal e file state 2010 download old version 2% each for the employee and employer, unchanged from 2013. Turbotax premier federal e file state 2010 download old version The social security wage base limit is $117,000. Turbotax premier federal e file state 2010 download old version The Medicare tax rate is 1. Turbotax premier federal e file state 2010 download old version 45% each for the employee and employer, unchanged from 2013. Turbotax premier federal e file state 2010 download old version There is no wage base limit for Medicare tax. Turbotax premier federal e file state 2010 download old version Social security and Medicare taxes apply to the wages of household workers you pay $1,900 or more in cash or an equivalent form of compensation. Turbotax premier federal e file state 2010 download old version Social security and Medicare taxes apply to election workers who are paid $1,600 or more in cash or an equivalent form of compensation. Turbotax premier federal e file state 2010 download old version Change of responsible party. Turbotax premier federal e file state 2010 download old version . Turbotax premier federal e file state 2010 download old version  Beginning January 1, 2014, any entity with an employer identification number (EIN) must file Form 8822-B, Change of Address or Responsible Party—Business, to report the latest change to its responsible party. Turbotax premier federal e file state 2010 download old version Form 8822-B must be filed within 60 days of the change. Turbotax premier federal e file state 2010 download old version If the change in the identity of your responsible party occurred before 2014, and you have not previously notified the IRS of the change, file Form 8822-B before March 1, 2014, reporting only the most recent change. Turbotax premier federal e file state 2010 download old version For a definition of “responsible party”, see the Form 8822-B instructions. Turbotax premier federal e file state 2010 download old version Same-sex marriage. Turbotax premier federal e file state 2010 download old version  For federal tax purposes, individuals of the same sex are considered married if they were lawfully married in a state (or foreign country) whose laws authorize the marriage of two individuals of the same sex, even if the state (or foreign country) in which they now live does not recognize same-sex marriage. Turbotax premier federal e file state 2010 download old version For more information, see Revenue Ruling 2013-17, 2013-38 I. Turbotax premier federal e file state 2010 download old version R. Turbotax premier federal e file state 2010 download old version B. Turbotax premier federal e file state 2010 download old version 201, available at www. Turbotax premier federal e file state 2010 download old version irs. Turbotax premier federal e file state 2010 download old version gov/irb/2013-38_IRB/ar07. Turbotax premier federal e file state 2010 download old version html. Turbotax premier federal e file state 2010 download old version Notice 2013-61 provides special administrative procedures for employers to make claims for refund or adjustments of overpayments of social security and Medicare taxes with respect to certain same-sex spouse benefits before expiration of the period of limitations. Turbotax premier federal e file state 2010 download old version Notice 2013-61, 2013-44 I. Turbotax premier federal e file state 2010 download old version R. Turbotax premier federal e file state 2010 download old version B. Turbotax premier federal e file state 2010 download old version 432, is available at www. Turbotax premier federal e file state 2010 download old version irs. Turbotax premier federal e file state 2010 download old version gov/irb/2013-44_IRB/ar10. Turbotax premier federal e file state 2010 download old version html. Turbotax premier federal e file state 2010 download old version Reminders Additional Medicare Tax withholding. Turbotax premier federal e file state 2010 download old version  In addition to withholding Medicare tax at 1. Turbotax premier federal e file state 2010 download old version 45%, you must withhold a 0. Turbotax premier federal e file state 2010 download old version 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Turbotax premier federal e file state 2010 download old version You are required to begin withholding Additional Medicare Tax in the pay period in which you pay wages in excess of $200,000 to an employee and continue to withhold it each pay period until the end of the calendar year. Turbotax premier federal e file state 2010 download old version Additional Medicare Tax is only imposed on the employee. Turbotax premier federal e file state 2010 download old version There is no employer share of Additional Medicare Tax. Turbotax premier federal e file state 2010 download old version All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 withholding threshold. Turbotax premier federal e file state 2010 download old version For more information on what wages are subject to Medicare tax, see the chart, Special Rules for Various Types of Employment and Payments , in section 12. Turbotax premier federal e file state 2010 download old version For more information on Additional Medicare Tax, visit IRS. Turbotax premier federal e file state 2010 download old version gov and enter “Additional Medicare Tax” in the search box. Turbotax premier federal e file state 2010 download old version Work opportunity tax credit for qualified tax-exempt organizations hiring qualified veterans. Turbotax premier federal e file state 2010 download old version  The work opportunity tax credit is available for eligible unemployed veterans who begin work on or after November 22, 2011, and before January 1, 2014. Turbotax premier federal e file state 2010 download old version Qualified tax-exempt organizations that hire eligible unemployed veterans can claim the work opportunity tax credit against their payroll tax liability using Form 5884-C, Work Opportunity Credit for Qualified Tax-Exempt Organizations Hiring Qualified Veterans. Turbotax premier federal e file state 2010 download old version For more information, visit IRS. Turbotax premier federal e file state 2010 download old version gov and enter “work opportunity tax credit” in the search box. Turbotax premier federal e file state 2010 download old version Outsourcing payroll duties. Turbotax premier federal e file state 2010 download old version  Employers are responsible to ensure that tax returns are filed and deposits and payments are made, even if the employer contracts with a third party to perform these acts. Turbotax premier federal e file state 2010 download old version The employer remains responsible if the third party fails to perform any required action. Turbotax premier federal e file state 2010 download old version If you choose to outsource any of your payroll and related tax duties (that is, withholding, reporting, and paying over social security, Medicare, FUTA, and income taxes) to a third-party payer such as a payroll service provider or reporting agent, visit IRS. Turbotax premier federal e file state 2010 download old version gov and enter “outsourcing payroll duties” in the search box for helpful information on this topic. Turbotax premier federal e file state 2010 download old version Residents of the Philippines working in the Commonwealth of the Northern Mariana Islands (CNMI). Turbotax premier federal e file state 2010 download old version  The IRS will not assert that an employer has understated liability for social security and Medicare taxes because they failed to treat services performed before January 1, 2015, in the CNMI by a resident of the Philippines as employment as defined under Internal Revenue Code section 3121(b). Turbotax premier federal e file state 2010 download old version For more information, see Announcement 2012-43, 2012-51 I. Turbotax premier federal e file state 2010 download old version R. Turbotax premier federal e file state 2010 download old version B. Turbotax premier federal e file state 2010 download old version 723, available at www. Turbotax premier federal e file state 2010 download old version irs. Turbotax premier federal e file state 2010 download old version gov/irb/2012-51_IRB/ar15. Turbotax premier federal e file state 2010 download old version html. Turbotax premier federal e file state 2010 download old version CNMI government employees now subject to social security and Medicare taxes. Turbotax premier federal e file state 2010 download old version  Beginning in the fourth calendar quarter of 2012, CNMI government employees are subject to social security and Medicare taxes. Turbotax premier federal e file state 2010 download old version COBRA premium assistance credit. Turbotax premier federal e file state 2010 download old version  The credit for COBRA premium assistance payments applies to premiums paid for employees involuntarily terminated between September 1, 2008 and May 31, 2010, and to premiums paid for up to 15 months. 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Turbotax premier federal e file state 2010 download old version Under this agreement, all federal employers (including the Department of Defense) are required to withhold CNMI income taxes (rather than federal income taxes) and deposit the CNMI taxes with the CNMI Treasury for employees who are subject to CNMI taxes and whose regular place of federal employment is in the CNMI. Turbotax premier federal e file state 2010 download old version Federal employers are also required to file quarterly and annual reports with the CNMI Division of Revenue and Taxation. Turbotax premier federal e file state 2010 download old version For questions, contact the CNMI Division of Revenue and Taxation. Turbotax premier federal e file state 2010 download old version Change of address. Turbotax premier federal e file state 2010 download old version  Use Form 8822-B to notify the IRS of an address change. Turbotax premier federal e file state 2010 download old version Do not mail Form 8822-B with your employment tax return. Turbotax premier federal e file state 2010 download old version Federal tax deposits must be made by electronic funds transfer. Turbotax premier federal e file state 2010 download old version  You must use electronic funds transfer to make all federal tax deposits. Turbotax premier federal e file state 2010 download old version Generally, electronic fund transfers are made using the Electronic Federal Tax Payment System (EFTPS). Turbotax premier federal e file state 2010 download old version If you do not want to use EFTPS, you can arrange for your tax professional, financial institution, payroll service, or other trusted third party to make electronic deposits on your behalf. Turbotax premier federal e file state 2010 download old version Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. 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Turbotax premier federal e file state 2010 download old version Additional information about EFTPS is also available in Publication 966, Electronic Federal Tax Payment System: A Guide To Getting Started. Turbotax premier federal e file state 2010 download old version Electronic filing and payment. Turbotax premier federal e file state 2010 download old version  Using electronic options can make filing a return and paying your federal tax easier. Turbotax premier federal e file state 2010 download old version Use the Electronic Federal Tax Payment System (EFTPS) to make deposits or pay in full, whether you rely on a tax professional or prepare your own taxes. Turbotax premier federal e file state 2010 download old version You can use IRS e-file to file certain returns. Turbotax premier federal e file state 2010 download old version If there is a balance due on the return, you can e-file and e-pay in a single step by authorizing an electronic funds withdrawal (EFW) from your bank account while e-filing. Turbotax premier federal e file state 2010 download old version Do not use EFW to pay taxes that are required to be deposited. Turbotax premier federal e file state 2010 download old version Visit the IRS website at www. Turbotax premier federal e file state 2010 download old version irs. Turbotax premier federal e file state 2010 download old version gov/efile for more information on filing electronically. Turbotax premier federal e file state 2010 download old version For more information on paying your taxes using EFW, visit the IRS website at www. Turbotax premier federal e file state 2010 download old version irs. Turbotax premier federal e file state 2010 download old version gov/e-pay. 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Turbotax premier federal e file state 2010 download old version If you are filing your tax return or paying your federal taxes electronically, a valid EIN is required. Turbotax premier federal e file state 2010 download old version If a valid EIN is not provided, the return or payment will not be processed. Turbotax premier federal e file state 2010 download old version This may result in penalties and delays in processing your return or payment. Turbotax premier federal e file state 2010 download old version Electronic option for filing Forms W-2AS, W-2CM, W-2GU, or W-2VI. Turbotax premier federal e file state 2010 download old version  Employers in American Samoa, the CNMI, Guam, and the U. Turbotax premier federal e file state 2010 download old version S. Turbotax premier federal e file state 2010 download old version Virgin Islands can now use the Social Security Administration's W-2 Online service to create, save, print, and submit up to 50 Forms W-2AS, W-2CM, W-2GU, or W-2VI at a time over the Internet. Turbotax premier federal e file state 2010 download old version Form W-3SS will be generated automatically based on your Forms W-2AS, W-2CM, W-2GU, or W-2VI. Turbotax premier federal e file state 2010 download old version For more information, visit Social Security Administration's SSA website at www. Turbotax premier federal e file state 2010 download old version ssa. Turbotax premier federal e file state 2010 download old version gov/bso/bsowelcome. Turbotax premier federal e file state 2010 download old version htm. Turbotax premier federal e file state 2010 download old version Credit or debit card payments. Turbotax premier federal e file state 2010 download old version  For information on paying your taxes with a credit or debit card, visit the IRS website at www. Turbotax premier federal e file state 2010 download old version irs. Turbotax premier federal e file state 2010 download old version gov/e-pay. Turbotax premier federal e file state 2010 download old version However, do not use credit or debit cards to make federal tax deposits. Turbotax premier federal e file state 2010 download old version Hiring new employees. Turbotax premier federal e file state 2010 download old version  Record the number and name from each new employee's social security card. Turbotax premier federal e file state 2010 download old version An employee who does not have a social security card should apply for one on Form SS-5, Application for a Social Security Card. Turbotax premier federal e file state 2010 download old version See section 3. Turbotax premier federal e file state 2010 download old version Reporting discrepancies between Forms 941-SS (or Form 944) and Forms W-2. Turbotax premier federal e file state 2010 download old version  File Schedule D (Form 941), Report of Discrepancies Caused by Acquisitions, Statutory Mergers, or Consolidations, to explain certain wage, tax, and payment discrepancies between Forms 941-SS (or Form 944), and Forms W-2 that were caused by acquisitions, statutory mergers, or consolidations. Turbotax premier federal e file state 2010 download old version For more information, see the Instructions for Schedule D (Form 941). Turbotax premier federal e file state 2010 download old version Apply for an employer identification number (EIN) online. Turbotax premier federal e file state 2010 download old version  You can apply for an EIN online by visiting IRS. Turbotax premier federal e file state 2010 download old version gov and clicking on the Apply for an EIN Online link under Tools. Turbotax premier federal e file state 2010 download old version Dishonored payments. Turbotax premier federal e file state 2010 download old version  Any form of payment that is dishonored and returned from a financial institution is subject to a penalty. Turbotax premier federal e file state 2010 download old version The penalty is $25 or 2% of the payment, whichever is more. Turbotax premier federal e file state 2010 download old version However, the penalty on dishonored payments of $24. Turbotax premier federal e file state 2010 download old version 99 or less is an amount equal to the payment. Turbotax premier federal e file state 2010 download old version For example, a dishonored payment of $18 is charged a penalty of $18. Turbotax premier federal e file state 2010 download old version Private delivery services. Turbotax premier federal e file state 2010 download old version  You can use certain private delivery services designated by the IRS to send tax returns or payments. Turbotax premier federal e file state 2010 download old version The list includes only the following: DHL Express (DHL): DHL Same Day Service. Turbotax premier federal e file state 2010 download old version Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2Day, FedEx International Priority, and FedEx International First. Turbotax premier federal e file state 2010 download old version United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. Turbotax premier federal e file state 2010 download old version M. Turbotax premier federal e file state 2010 download old version , UPS Worldwide Express Plus, and UPS Worldwide Express. Turbotax premier federal e file state 2010 download old version For the IRS mailing address to use if you are using a private delivery service, go to IRS. Turbotax premier federal e file state 2010 download old version gov and enter “private delivery service” in the search box. Turbotax premier federal e file state 2010 download old version Your private delivery service can tell you how to get written proof of the mailing date. Turbotax premier federal e file state 2010 download old version Private delivery services cannot deliver items to P. Turbotax premier federal e file state 2010 download old version O. Turbotax premier federal e file state 2010 download old version boxes. Turbotax premier federal e file state 2010 download old version You must use the U. Turbotax premier federal e file state 2010 download old version S. Turbotax premier federal e file state 2010 download old version Postal Service to mail any item to an IRS P. Turbotax premier federal e file state 2010 download old version O. Turbotax premier federal e file state 2010 download old version box address. Turbotax premier federal e file state 2010 download old version Recordkeeping. Turbotax premier federal e file state 2010 download old version  Keep all records of employment taxes for 4 years. Turbotax premier federal e file state 2010 download old version These should be available for IRS review. Turbotax premier federal e file state 2010 download old version There is no required format for such records, but they should include your EIN; the amounts and dates of all wage payments (including fringe benefits) and tips reported; the names, addresses, and occupations of employees receiving such payments and their social security numbers; copies of returns filed; dates of employment; and the dates and amounts of deposits made. Turbotax premier federal e file state 2010 download old version Farm employers must keep a record of the name, permanent address, and EIN of each crew leader. Turbotax premier federal e file state 2010 download old version See Farm Crew Leaders in section 2. Turbotax premier federal e file state 2010 download old version Disregarded entities and qualified subchapter S subsidiaries (QSubs). Turbotax premier federal e file state 2010 download old version  Eligible single-owner disregarded entities and QSubs are treated as separate entities for employment tax purposes. Turbotax premier federal e file state 2010 download old version Eligible single-member entities that have not elected to be taxed as corporations must report and pay employment taxes on wages paid to their employees using the entities' own names and EINs. Turbotax premier federal e file state 2010 download old version See Regulations sections 1. Turbotax premier federal e file state 2010 download old version 1361-4(a)(7) and 301. Turbotax premier federal e file state 2010 download old version 7701-2(c)(2)(iv). Turbotax premier federal e file state 2010 download old version Photographs of missing children. Turbotax premier federal e file state 2010 download old version  The IRS is a proud partner with the National Center for Missing and Exploited Children. Turbotax premier federal e file state 2010 download old version Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Turbotax premier federal e file state 2010 download old version You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Turbotax premier federal e file state 2010 download old version Calendar   If any date for filing a return, furnishing a form, or depositing taxes falls on a Saturday, Sunday, or legal holiday, the due date is the next business day. Turbotax premier federal e file state 2010 download old version A statewide legal holiday delays a filing due date only if the IRS office where you are required to file is located in that state. Turbotax premier federal e file state 2010 download old version However, a statewide legal holiday does not delay the due date of federal tax deposits. Turbotax premier federal e file state 2010 download old version See Deposits on Business Days Only in section 8. Turbotax premier federal e file state 2010 download old version For any filing due date, you will meet the “file” or “furnish” requirement if the envelope containing the return or form is properly addressed, contains sufficient postage, and is postmarked by the U. Turbotax premier federal e file state 2010 download old version S. Turbotax premier federal e file state 2010 download old version Postal Service on or before the due date, or sent by an IRS-designated delivery service on or before the due date. Turbotax premier federal e file state 2010 download old version See Private delivery services under Reminders. Turbotax premier federal e file state 2010 download old version The following are important dates and responsibilities. Turbotax premier federal e file state 2010 download old version Also see Publication 509, Tax Calendars. Turbotax premier federal e file state 2010 download old version By January 31. Turbotax premier federal e file state 2010 download old version   Furnish wage and tax statements to employees. Turbotax premier federal e file state 2010 download old version Give each employee a completed Form W-2AS, W-2CM, W-2GU, or W-2VI. Turbotax premier federal e file state 2010 download old version See section 10 for more information. Turbotax premier federal e file state 2010 download old version File Form 943, Employer's Annual Federal Tax Return for Agricultural Employees, with the IRS. Turbotax premier federal e file state 2010 download old version If you deposited all Form 943 taxes when due, you have 10 additional calendar days to file. Turbotax premier federal e file state 2010 download old version U. Turbotax premier federal e file state 2010 download old version S. Turbotax premier federal e file state 2010 download old version Virgin Islands employers only must file Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return, with the IRS. Turbotax premier federal e file state 2010 download old version Pay or deposit (if more than $500) any balance of the tax due. Turbotax premier federal e file state 2010 download old version If you deposited the full amount of taxes when due, you have 10 additional calendar days to file. Turbotax premier federal e file state 2010 download old version File Form 944 with the IRS if you were notified by the IRS to file Form 944 instead of quarterly Forms 941-SS. Turbotax premier federal e file state 2010 download old version If you deposited the full amount of taxes when due, you have 10 additional calendar days to file. Turbotax premier federal e file state 2010 download old version By February 28. Turbotax premier federal e file state 2010 download old version  File paper wage and tax statements with the Social Security Administration (SSA). Turbotax premier federal e file state 2010 download old version File Copy A of Forms W-2AS, W-2CM, W-2GU, or W-2VI, and Form W-3SS with the Social Security Administration (SSA). Turbotax premier federal e file state 2010 download old version For electronically filed returns, see By March 31 next. Turbotax premier federal e file state 2010 download old version By March 31. Turbotax premier federal e file state 2010 download old version  File electronic Forms W-2AS, W-2CM, W-2GU, or W-2VI with the SSA. Turbotax premier federal e file state 2010 download old version Visit the SSA's Reporting Instructions & Information webpage at www. Turbotax premier federal e file state 2010 download old version socialsecurity. Turbotax premier federal e file state 2010 download old version gov/employer for more information. Turbotax premier federal e file state 2010 download old version By April 30, July 31, October 31, and January 31. Turbotax premier federal e file state 2010 download old version  File Form 941-SS with the IRS. Turbotax premier federal e file state 2010 download old version If you deposited the full amount of taxes when due, you have 10 additional calendar days to file. Turbotax premier federal e file state 2010 download old version Do not file Forms 941-SS for these quarters if you have been notified to file Form 944 and you did not request to file quarterly Forms 941-SS. Turbotax premier federal e file state 2010 download old version Deposit FUTA tax for the quarter (including any amount carried over from other quarters) if over $500. Turbotax premier federal e file state 2010 download old version If $500 or less, carry it over to the next quarter. Turbotax premier federal e file state 2010 download old version See section 11 for more information. Turbotax premier federal e file state 2010 download old version Prev  Up  Next   Home   More Online Publications