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Free State Tax FileFree state tax file Publication 515 - Introductory Material Table of Contents Future Developments What's New Reminders IntroductionOrdering forms and publications. Free state tax file Tax questions. Free state tax file Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 515, such as legislation enacted after it was published, go to www. Free state tax file irs. Free state tax file gov/pub515. Free state tax file What's New Deposit interest paid to certain nonresident alien individuals. Free state tax file New rules apply to reporting of deposit interest paid to certain nonresident alien individuals on or after January 1, 2013. Free state tax file Deposit interest of $10 or more paid to certain nonresident alien individuals must be reported on Form 1042–S. Free state tax file See Deposit interest paid to certain nonresident alien individuals in 2013. Free state tax file Portfolio interest. Free state tax file . Free state tax file The rules determining whether interest is considered portfolio interest changed for obligations issued after March 18, 2012. Free state tax file Generally, interest paid on nonregistered (bearer) bonds will not be treated as portfolio interest. Free state tax file See Portfolio interest. Free state tax file U. Free state tax file S. Free state tax file real property interest. Free state tax file Generally, the treatment of a regulated investment company (RIC) as a qualified investment entity (QIE) was scheduled to expire at the end of 2011. Free state tax file The provision has been extended through 2013. Free state tax file The special rules that apply to distributions from a QIE attributable to the gain from the sale or exchange of a U. Free state tax file S. Free state tax file real property interest will continue to apply to any distribution from a RIC. Free state tax file See Qualified investment entities under U. Free state tax file S. Free state tax file Real Property Interest. Free state tax file Interest-related dividends and short-term capital gain dividends received from mutual funds. Free state tax file The exemption from withholding on certain interest-related dividends and short-term capital gain dividends paid by a mutual fund or other regulated investment company was scheduled to expire at the end of 2011. Free state tax file These provisions have been extended through 2013. Free state tax file Partnership withholding rate on effectively connected income. Free state tax file For 2013, the rate for withholding on noncorporate partners has increased to 39. Free state tax file 6%. Free state tax file The rate for corporate partners remains 35%. Free state tax file Reminders Exemption from requirement to withhold for certain payments to qualified securities lenders. Free state tax file If you made U. Free state tax file S. Free state tax file -source substitute dividend payments to qualified securities lenders, and these payments are part of a chain of substitute dividend payments, you may be exempt from withholding tax on the payments. Free state tax file See Amounts paid to qualified securities lenders . Free state tax file Electronic deposits. Free state tax file You must make all deposits of taxes electronically. Free state tax file Substitute forms. Free state tax file Any substitute forms you use must comply with the requirements in Publication 1179, General Rules and Specifications for Substitute Forms 1096, 1098, 1099, 5498, and Certain Other Information Returns. Free state tax file If they do not, the forms may be rejected as incorrect and the IRS may impose penalties. Free state tax file See Penalties. Free state tax file Filing electronically. Free state tax file If you file Form 1042-S electronically, you will use the Filing Information Returns Electronically (FIRE) system. Free state tax file You get to the system through the Internet at fire. Free state tax file irs. Free state tax file gov. Free state tax file For files submitted on the FIRE system, it is the responsibility of the filer to verify the results of the transmission within 5 business days. Free state tax file The IRS will not mail error reports for files that are bad. Free state tax file Qualified intermediaries. Free state tax file A branch of a financial institution may not act as a qualified intermediary in a country that does not have approved know-your-customer rules. Free state tax file See Qualified intermediary under Foreign Intermediaries. Free state tax file Requests for extensions on Form 8809 must be filed electronically. Free state tax file Requests on Form 8809 for an extension of time to file Form 1042–S must be made electronically if the request is for more than one payer. Free state tax file See Extension to file Form 1042-S with the IRS. Free state tax file Photographs of missing children. Free state tax file The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Free state tax file Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Free state tax file 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. Free state tax file Introduction This publication is for withholding agents who pay income to foreign persons, including nonresident aliens, foreign corporations, foreign partnerships, foreign trusts, foreign estates, foreign governments, and international organizations. Free state tax file Specifically, it describes the persons responsible for withholding (withholding agents), the types of income subject to withholding, and the information return and tax return filing obligations of withholding agents. Free state tax file In addition to discussing the rules that apply generally to payments of U. Free state tax file S. Free state tax file source income to foreign persons, it also contains sections on the withholding that applies to the disposition of U. Free state tax file S. Free state tax file real property interests and the withholding by partnerships on income effectively connected with the active conduct of a U. Free state tax file S. Free state tax file trade or business. Free state tax file Beginning in 2014, additional withholding rules become effective under Chapter 4 of the Internal Revenue Code as added by the Foreign Account Tax Compliance Act (FATCA). Free state tax file U. Free state tax file S. Free state tax file withholding agents will be required to withhold on certain types of payments made to foreign financial institutions that do not enter into an agreement with the IRS. Free state tax file For information on these provisions, go to www. Free state tax file irs. Free state tax file gov/fatca. Free state tax file Comments and suggestions. Free state tax file We welcome your comments about this publication and your suggestions for future editions. Free state tax file You can write to us at the following address: Internal Revenue Service Business Forms and Publications Branch SE:W:CAR:MP:T:B 1111 Constitution Ave. Free state tax file NW, IR-6526 Washington, DC 20224 We respond to many letters by telephone. Free state tax file Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Free state tax file You can email us at taxforms@irs. Free state tax file gov. Free state tax file Please put “Publications Comment” on the subject line. Free state tax file You can also send us comments from www. Free state tax file irs. Free state tax file gov/formspubs/. Free state tax file Select “Comment on Tax Forms and Publications” under “Information About. Free state tax file ” 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. Free state tax file Ordering forms and publications. Free state tax file Visit www. Free state tax file irs. Free state tax file gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Free state tax file Internal Revenue Service 1201 N. Free state tax file Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Free state tax file If you have a tax question, check the information available on IRS. Free state tax file gov or call 1-800-829-1040. Free state tax file We cannot answer tax questions sent to either of the above addresses. Free state tax file Useful Items - You may want to see: Publication 15 (Circular E), Employer's Tax Guide 15-A Employer's Supplemental Tax Guide 15-B Employer's Tax Guide to Fringe Benefits 51 (Circular A), Agricultural Employer's Tax Guide 519 U. Free state tax file S. Free state tax file Tax Guide for Aliens 901 U. Free state tax file S. Free state tax file Tax Treaties Form (and Instructions) SS-4 Application for Employer Identification Number W-2 Wage and Tax Statement W-4 Employee's Withholding Allowance Certificate W-4P Withholding Certificate for Pension or Annuity Payments W-7 Application for IRS Individual Taxpayer Identification Number W-8BEN Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding W-8ECI Certificate of Foreign Person's Claim That Income Is Effectively Connected With the Conduct of a Trade or Business in the United States W-8EXP Certificate of Foreign Government or Other Foreign Organization for United States Tax Withholding W-8IMY Certificate of Foreign Intermediary, Foreign Flow-Through Entity, or Certain U. Free state tax file S. Free state tax file Branches for United States Tax Withholding 941 Employer's QUARTERLY Federal Tax Return 1042 Annual Withholding Tax Return for U. Free state tax file S. Free state tax file Source Income of Foreign Persons 1042-S Foreign Person's U. Free state tax file S. Free state tax file Source Income Subject to Withholding 1042-T Annual Summary and Transmittal of Forms 1042-S See How To Get Tax Help at the end of this publication, for information about getting publications and forms. Free state tax file Prev Up Next Home More Online Publications
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