text:
- 184.108.40.206 Overview
- 220.127.116.11 Balance Due Overview
- 126.96.36.199 International Return Delinquency Process Overview
- 126.96.36.199 Case Processing
- 18.104.22.168 Recalculation of the Collection Statute Date (CSED)
Manual Transmittal
April 24, 2012
(1) To provide policy & guidance when working International cases within in Campus Compliance.
Material Changes
(1) This IRM section provides procedural guidance for Campus employees who work international accounts. .
Effect on Other DocumentsThis is a new IRM
AudienceAll Small Business/Self-Employed (SB/SE) Campus Compliance Employees, Automated Collection System (ACS) and Support (ACSS), Compliance Service Collection Operation (CSCO).
Effective Date(04-24-2012)
Scott D. Reisher, Enterprise Collection Strategy, Director, Collection Policy
This manual provides guidance to the Campus Compliance function when working International accounts. This IRM is to be used in conjunction with the IRM 5.19. Our goal is to improve taxpayer service to our international taxpayers and to ensure that Campus Compliance is able to assist the taxpayer in resolving their balance due and delinquent investigations accurately.
This section will assist you in identifying specific criteria of an international taxpayer and/or account.
U.S. citizen's or resident alien's worldwide income is generally subject to U.S. income tax, regardless of where the taxpayer is living. They are also subject to the same rules for filing income, estate, and gift tax returns and for paying estimated tax that apply to a U.S. citizen or resident alien living in the United States.
Generally, resident aliens are those persons who enter the U.S. with the intention of establishing a U.S. residence.
A resident alien taxpayer is entitled to all deductions, exclusions, and credits under the same rules as a U.S. citizen.
An alien is a resident, for U.S. tax purposes, if he/she is admitted to the U.S. for permanent residence, is considered substantially present in the U.S. for the year, or makes an election to be considered a U.S. resident. Additional information on resident aliens refer to Pub 519.
U.S. citizens and resident aliens who qualify can file a Form 2555 Foreign Earned Income Exclusion, to exclude foreign earned income and to exclude and deduct housing costs.
A residence Alien is an immigrant to the U.S., or a nonimmigrant who meets certain residency requirements or makes a special election to be taxed as a resident.
A nonresident alien, however, is in the U.S. only temporarily. For example, this person may be on vacation, a student or a temporary worker under a qualifying visa.
The below are examples of cases that meet International criteria:
Claims referencing a Tax Treaty
Claims referencing the Internal Revenue Code (IRC) Section 911, U.S. Citizens or Residents living outside of the U.S.
Claims referencing the IRC 931, income from sources within Guam, American Samoa, or the Commonwealth of the Northern Mariana Islands
Claims referencing the IRC 933, Income from sources within Puerto Rico
Correspondence received from taxpayers claiming they are nonresident aliens
Correspondence stating that the taxpayer is a treaty trader or a Fulbright grantee
Dual status issues
Correspondence requesting a tax adjustment that references the following forms: 1116, 2555 or 2555-EZ, 4563, 5074, 8689, 8833, 8804, 8805 and 8288-A
This section will provide tools and research sources that can be utilized when working international accounts
There are various IRS Publications available to assist the campus compliance employees and the International taxpayers with determining whether they are liable to file U.S. tax returns, due dates, where to file, etc.
The following web-sites can be used to research various international issues:
Question/Issue Web site Address U.S. Tax Code On-Line http://www.fourmilab.ch/ustax/ustax.html United States Income tax Treaties - A to Z. http://www.irs.gov/businesses/international/article/0,,id=96739,00.html Tax Information For International Taxpayers http://www.irs.gov/business/small/international/index.html U.S. Citizenship and Immigration Services (USCIS). http://uscis.gov/ Official web-site of the Social Security Administration. http://www.ssa.gov/ United States Department of State. http://www.state.gov/ International Telephone Country Codes. http://countrycode.org Tax Law index. http://rnet.web.irs.gov/index1.htm
Other types of internal and external research tools available for employees to use are:
AMS (Account Management Services)
CFOL command codes
ADR (Address Research)
Document 6209
IRM 2.3.1 (Terminal Responses)
RTR (Remittance Transaction Research)
Electronic payments can be researched and verified via IDRS command code(CC) Electronic Federal Tax Payment System (EFTPS). See IRM 188.8.131.52, for guidance on using the CC to verify if payments were applied correctly.
The Transcript Delivery System (TDS) can be used to send Wage and Income Information Documents to the taxpayer.
See IRM 184.108.40.206 for procedures on using the Transcript Delivery System (TDS) for researching tax account and return information. TDS delivers tax account and return information to the user along with an appropriate cover letter (when applicable).
The purpose of this section is to provide guidance when working International and , U.S. Possessions accounts for both Individual Master File (IMF) and Business Master File (BMF) as well as working the Delinquent Return (DelRet) cases.
Assisting taxpayers in resolving their balance due or DelRet is the responsibility of all campus compliance contact representatives or tax examiners, whether speaking with a taxpayer or responding to taxpayer correspondence.
A balance due, or Tax Delinquent Account (TDA), account occurs when the taxpayer has an outstanding liability for taxes, penalties and/or interest.
A DelRet or Tax Delinquent Investigation (TDI) occurs when the taxpayer has an outstanding tax return(s).
Ensure to prevent unauthorized disclosures of taxpayers information at all times. For additional guidance see IRM 188.8.131.52.1, Disclosure Overview, Verifying Identify of Contact Party.
All actions taken on taxpayers accounts and/or actions promised by the taxpayer must be documented on AMS, for additional guidance see IRM 18.104.22.168.2, Documenting Account Actions.
For additional information regarding acronyms, abbreviations used in the balance due process and throughout various IRMs see IRM 22.214.171.124.4., Acronyms and Explanations.
When referring or redirecting accounts to other functions or areas follow IRM 126.96.36.199, Referrals and Redirects.
Non toll free telephone numbers to be provided to International taxpayers living abroad ONLY use the table below:
Function Telephone Fax Number Accounts Management (267) 941-1000 (267) 941-1055 Automated Collection system (267) 941-1004 (267) 941-1031 Automated Underreporter (AUR) (267) 941-1026 (267) 941–1023 International Examination (267) 941-1037 (267) 941-1053 Offer in Compromise (OIC) - General (267) 941-1004 787-759-5466 OIC) - Accepted Offers Only 631-447-4018 (631) 687-3910 Taxpayer Advocate Service - English speaking 787-622-8940 787-622-8933 Taxpayer Advocate Service - Spanish speaking only 787-622-8930
For information regarding account actions on referrals/redirects refer to IRM 184.108.40.206.1 Account Actions on Referral/Redirects.
For information regarding taxpayer information refer to IRM 126.96.36.199.2, see below for International Address changes.
This section will provide guidance when inputting address changes on international accounts.
When considering inputting address changes, refer to IRM 22.214.171.124IAddress Changes from Oral Statements/Telephone Contact and IRM 126.96.36.199 information on Address Changes. Once it is determined that the taxpayer resides overseas and the address is validated, update entity to reflect the foreign address and location code. Input a TC 030 with Document Code 63 on CC ENREQ to identify the taxpayer as living outside the U.S.
The format of a foreign address will differ depending on the postal system of the country. In general, a foreign address consists of a street address, city or town name, other administrative divisions and postal code. A postal code can be a series of letters, digits, or a combination of letters and digits depending on the postal system. Due to limitation of characters, the address may need to be altered so that the mail can still be delivered.
International accounts are identified by International File Location codes (FLC) 20, 21, 60, 66, 78, and 98.
File Location Codes 21, 66, and 78 contain all returns with a U.S. possession or territory address with a 5-digit zip code (Form 1040-PR and Form 1040-SS), which include Puerto Rico, American Samoa, Guam, U.S. Virgin Islands, and the Commonwealth of the Northern Marianna Islands.
File Location Codes 20, 60, and 98 are used for returns with:
A foreign country address,
Form 2555/2555-EZ
Form 1042-S, Form SSA 1042-S, Form 8805, or Form 8288-A,
Dual Status Notification,
Form 1040NR/1040NR-EZ
Abbreviation for U.S. Possession countries are:
Country Abbreviation American Samoa AS Federated States of Micronesia FM Guam GU Marshall Islands MH Palau PW Puerto Rico PR Northern Marianna Islands MP Virgin Islands (U.S.) VI
Any address change for US Possession and or Territory must include the Zip Code. For additional guidance refer to IRM 188.8.131.52, Codes and Abbreviations for IMF, and IRM Exhibit 2.4.9.-18, BMF Foreign Address Change.
This section will assist you to identify correct filing requirements and determine the correct tax liability.
The taxpayer may indicate verbally or in writing the tax liability is questionable, such as:
They do not owe the balance due.
They dispute the amount owed.
They do not know why they have a balance owed.
Taxpayer may indicate verbally or in writing they are not required to file specific tax returns, for example, they are bona fide residents of another country, they have renounced their U.S. citizenship or residency and/or they have already filed the return(s) in question.
If the taxpayer states they no longer reside in the U.S. and no longer receive U.S. source income or no longer self employed, ask the taxpayer the following question:
Is the taxpayer a U.S. citizen or resident.
Is the taxpayer employed in the country where they are residing - if so U.S. citizens and/or residents are taxed on world wide income, it does not matter whether the income is U.S. sourced.
If the taxpayer states they are no longer a U.S. citizen or resident, but are working in their home country or overseas and had a balance owed or delinquent return prior to renouncing their U.S. citizenship or residency, you must obtain all earned income information, regardless of whether it is a U.S. source or not IRM 18.104.22.168.23.
When speaking or corresponding with the taxpayer do not pursue collection if you are not able to determine the correct tax liability. However, you must address any delinquent returns as well as securing updated addresses, telephone number(s) and levy sources. For additional guidance see IRM 18.104.22.168.2, Taxpayer Information and IRM 22.214.171.124.4.3, Obtain and Verify Levy Sources.
This section will give guidance on assisting taxpayers in resolving their balance due account(s) which is the responsibility of all contact employees, whether speaking with a taxpayer or answering correspondence.
A balance due account occurs when the taxpayer has an outstanding liability for taxes, penalties and/or interest.
Balance due accounts and return delinquencies are systemically monitored through computer analysis (weekly TDA/TDI analysis) and placed in a specific status based on risk categories, repeater codes, selection codes and/or other characteristics of the specific account or delinquency.
Several notices are generated to the taxpayer informing them of their outstanding liability.
When a taxpayer balance due inquiry is received, it is important you are aware of the Master File and Collection Status Codes and Definitions to determine whether you should work the account or refer to another office for additional guidance .
For ACS Incoming Calls, see the e-ACSG on SERP under "IRM Supplements" for procedures and telephone techniques to utilize in addressing all compliance issues and controlling the conversation.
Written requests received in CSCO and ACS Support Operations must be controlled within 14 days and acknowledged within 30 days from IRS received date if the case cannot be closed. Sites using the Accounts Management system (AMS) for controlling and monitoring inventory follow AMS guidelines for case control and acknowledgment of taxpayer correspondence. If correspondence is received from a previous area after the 30 days expires and no interim letter was issued, you must send an interim letter within five business days of receipt in your area. Follow all other IDRS control procedures in IRM 126.96.36.199.2.2, Integrated Data Retrieval System Control Procedures.
Assisting taxpayers in resolving their balance due account(s) is the responsibility of all contact employees, whether speaking with a taxpayer or answering correspondence. There are several methods of payment that allows taxpayers to pay their liabilities over time. Refer to IRM 126.96.36.199IMethods of Payment
Taxpayers unable to pay their balance due may qualify to be treated as currently not collecticle (CNC) or to submit an offer in compromise. Refer to IRM 188.8.131.52Currently Not Collectible and Offer in Compromise.
Follow the instructions below if you determine the tax liability is questionable and a referral to another office is appropriate. Input CC STAUP to suspend further notices for 9 cycles prior to referring the balance due inquiry to another office/area.
IF THEN The taxpayer states liability previously paid. See IRM 188.8.131.52.3.1, Tax Liability Previously Paid. The taxpayer requests an Installment Agreement (IA) and the account meets Pending IA criteria. See IRM 184.108.40.206.5.6, Pending Installment Agreement Criteria. The account meets TAS criteria. See IRM 22.214.171.124, Taxpayer Advocate Service Guidelines and IRM 22.214.171.124, Taxpayer Advocate Case Criteria. The taxpayer is requesting innocent spouse relief. See IRM 188.8.131.52.1.(4) , Innocent Spouse.. The taxpayer requesting or seeking information on collection appeal rights. See IRM 22.214.171.124.18, Collection Appeal Rights. The balance owed requires an adjustment. See IRM 188.8.131.52.3.2, Adjusting Tax for a Balance Due. The balance owed is due to an ASFR assessment. See IRM 5.18.1 , Automated Substitute for Return Program.
If the taxpayer requests an IA, and the account does not meet pending IA criteria, see IRM 188.8.131.52.5.6.1, Request Not Meeting Pending Installment Agreement Criteria.
This section will provide additional guidance when conducting financial analysis on international accounts. Refer to the IRM 126.96.36.199 for general guidance when conducting financial analysis.
There is no National or Local Standards allowable living expenses for international taxpayers. When figuring foreign taxpayer expenses, refer to http://www.mysbse.web.irs.gov/Collection/international/contacts/20980.aspxInternational allowable living expenses contacts for more information.
Before closing accounts as currently not collectible or granting an IA, you must secure financial information.
Accounts for certain individuals may be reported as CNC hardship if a Collection Information Statement can be verified, even if there are unfiled returns. See IRM 18.104.22.168.9(9). This applies to an account for an individual or joint IMF assessment including an account for a sole proprietorship, a general partner, or a Single Member Owner who is liable for an LLC.
Secure substantiation on expenses that are questionable.
Any verbal/internal verification or paper substantiation received from the taxpayer must be clearly documented. Substantiation of income and/or expenses can include, but is not limited to:
Bank statements or cancelled checks providing proof of payments being made.
Credit card statements.
Rent/Lease receipts and Lease agreements.
Payment receipts
Court order; must provide proof of payments.
This section provides a general overview on International accounts (including the U.S. Possessions) taxpayer filing requirements, types of returns to file, income, exemptions, deductions, and credits.
U.S. citizens and resident aliens living or traveling outside of the U. S. generally are required to file income tax returns and pay estimated taxes in the same way as taxpayers residing in the U.S. .
Taxpayers outside the U.S. are allowed an automatic two month extension to file an income tax return. However, if they pay the tax after the regular due date, interest and penalties will be charged from the regular due date until the date the tax is paid.
The taxpayer cannot use the automatic extension of time to file if they:
Want the IRS to figure the tax or
are under a court order to file by the regular due date.
Taxpayers outside of the U.S. can also file Form 4868, Application for Automatic Extension of Time to File U.S. Individual Income Tax Return, for a 6 month extension of time to file.
If the taxpayer outside the U.S. has a 2 month extension, the 6month extension only gives the taxpayer an additional 4-month extension. Both extensions start at the same time.
The taxpayer does not have to file Form 4868 until the new due date allowed by the first extension.
Follow the guidelines below for taxpayers residing outside of the U.S.
If And Then Taxpayer is not a U. S. Citizen or Green Card Holder.
Income is from interest paid by U.S. Obligors - General
Interest on Real Property Mortgages
Interest paid to a Controlling Foreign Corporation
Paid by U.S. Corporation
Qualifying for Direct Dividend Rate
Capital Gains
Industrial Royalties
Copyright Royalties-Motion Pictures and Television, or other
Real Property Income and Natural Resources Royalties
Social Security Payment AND TP's country of citizenship was verified.
Refer to Publication 901 for guidance.
If the notice response indicates Identity Theft and supporting documentation is secured for the Identity theft issue, input TC 971 cc 501 on ENMOD using CC REQ77.
Prepare Form 13549 and submit, with the ID Theft documents, to the appropriate Collection Functional Fraud Coordinator (CUFFED) for ID Theft determination.
Retain a suspense file of a copy of the case while waiting for determination from the CFFC.
If the notice does not include the appropriate ID Theft documentation, send a 2269C letter with paragraph 'a' requesting the documentation.
Input appropriate history items on IDRS and input comments on AMS documenting all actions taken.
If account on ACS, enter ACS history code "TOI5,75,2269C" .
If the taxpayer doesn't indicate IDTheft, and is " Not Liable:"
CSCO employees: Input TC 590 cc 76 using CC FRM49.
ACS employees: Input TC 590 cc 26 using CC FRM49. Enter ACS history code."TOC0,21,59026" .
If the taxpayer is "Liable to file:"
CSCO/ACS/ACSS employees: Send a 2269C letter, with the appropriate paragraphs advising taxpayer that failure to file within 75 days could subject the taxpayer to a fine and/or criminal penalties and of a possible Substitute for Return (SFR) processing.
If account on ACS, enter ACS history code "TOI5,75,2269C" .
Taxpayer is not a U. S. Citizen or Green Card Holder.
Income is from interest paid by U.S. Obligors - General.
Interest on Real Property Mortgages.
Interest paid to a Controlling Foreign Corporation.
Dividends - Paid by U.S. Corporation Qualifying for Direct Dividend Rate.
Capital Gains.
Industrial Royalties.
Copyright Royalties - Motion Pictures and Television, or Other.
Real Property Income and Natural Resources Royalties.
Social Security Payment AND taxpayer's country of citizenship was verified.
Refer to Publication 901, U.S. Tax Treaties for guidance.
Input appropriate history items on IDRS and enter history on AMS documenting all actions taken.
Taxpayer is not a U.S. Citizen or Green Card Holder and does not reside in the U.S. Income is from W-2 wages and/or Form 1099 (non-employee compensation).
If the notice response indicates ID Theft and supporting documentation is secured for the Identity theft issue:
Input TC 971 cc 501 on ENMOD using CC REQ77.
Prepare Form 13549 and submit, with the ID Theft documents, to the appropriate Collection Functional Fraud Coordinator for ID Theft determination.
Retain a suspense file of a copy of the case while waiting for determination from the CFFC. Once case is received back from CFFC, take actions notated by CFFC.
If the notice does not include the appropriate ID Theft documentation, send a 2269C letter with paragraph 'a' requesting the documentation. Input appropriate history items on IDRS and enter comments on AMS documenting all actions taken.
If the taxpayer doesn't indicate ID Theft, proceed to below.
If taxpayer states not liable and does not indicate whether work was performed in the U.S., send a 2269C letter, indicating earnings reported on IRPTRL and request additional information regarding where the work was performed.
Send the taxpayer a Wage and Earnings TDS Transcripts.
If taxpayer states not liable and indicates the work was performed outside of the United States, then:
For CSCO employees: Input TC 590 cc 76 using CC FRM49.
For ACS employees: If account on ACS, input TC 590 cc 26 using FRM49 and input ACS history code "TOC0,21,59026" .
Input appropriate history items on IDRS and enter comments on AMS documenting all actions taken.
This section provides information on joint filers (citizen, resident with a non-citizen/resident, Earned Income Tax Credit (EITC) and the overseas taxpayer).
Taxpayers identified living in a bona fide U.S. Possession (Guam, Virgin Islands, American Samoa, Northern Marianna Islands or Puerto Rico), have different filing requirements than domestic taxpayers. See Publication 519, U.S. Tax Guide for Aliens.
International taxpayers can elect to exclude some or all of the income, in a foreign country if they meet the criteria. The income exclusion is provided under Section 911 of the International Revenue Code (IRC). Refer to the instructions of Form 2555 for the amount of foreign income that may be excluded for the given tax year. To claim this exclusion, the taxpayer must file Form 2555 of Form 2555-EZ, along with the Form 1040. The computation of the Form 2555 or Form 2555-EZ is based on foreign income. For this purpose, foreign earned income is the income the taxpayer received for services performed in a foreign country during a period their tax home is in a foreign country and they meet either a bona fide residence test or the physical presence test.
Earned income is pay for personal services performed, such as:
Salaries and wages
Professional fees.
Current Tax Forms 1040NR and 1040NR-EZ are filed in Austin, TX. Prior year returns are filed in Philadelphia. A taxpayer can claim itemized deductions only if they have effectively connected income. See IRM 184.108.40.206.11, Effectively Connected Income.
Generally, the rules for filing income, estate and gift tax returns including paying estimated tax are the same whether the taxpayer lives abroad or in the United States. If the taxpayer lives overseas they are given an automatic two month extension to file. However, any tax due must be paid by April 15th to avoid interest and penalty. This also applies to taxpayers in the military service on duty outside the US and Puerto Rico, unless the taxpayer is in combat zone. See IRM 188.8.131.52.184.108.40.206, Combat Zone IMF Procedures, for additional guidance.
Non-resident Aliens may not to be liable for filing a return when investing in the US (stocks, bonds, etc.). To be eligible, taxpayers must complete Form W-8 BEN Certificate of Foreign Status of Beneficial Owner for US Tax Withholding. Taxpayers should use this form if they are claiming treaty benefits or are providing the form only to claim they are a foreign person exempt from backup withholding. They should also complete Form 8233, Exemption from Withholding on Compensation for Independent (and Certain Dependent) Personal Services of a Non-resident Alien Individual with IRS to their broker who will submit to the IRS. Many times they do not complete these forms and their income is reported to the IRS.
Substantial Presence Test: Taxpayers are considered a U.S. resident for tax purpose, if they meet the presence test for the tax year in question; the taxpayer must have lived at least 31 days during the current calendar year, and a total of at least 183 days during the current and preceding 2 years. So you must ask: Days present in the U.S. for the tax year in questions, plus number of days (including vacation and non work days) for the two previous years. See the example below:
They are not considered a resident if they were not present in the U.S. for more than 180 days (this must include the two prior years also):
The delinquent tax year (TY) is 2008 (you will only consider 1/3 of days present for TY 2007 and only 1/6 for tax year 2006).
TY 2008- 120 days present (120 days)
TY 2007- 120 days present(40 days= 1/3 of actual days)
TY 2006- 120 days present (20 days= 1/4 of actual days)
Total days above= 180 days.In the above example the taxpayer would not be considered a resident under the substantial presence test.
All International taxpayer income must be reported in U.S. Dollar equivalents. Taxpayers may use the yearly average exchange rate; however, the daily rate may be used for specific transactions. Exchange rates can be found on the "Foreign Currency and Currency Exchange Rates" page at www.irs.gov; keyword search term "exchange rates" .
This section provides guidance on working responses received from the taxpayer either through correspondence or calls.
Research all IDRS command codes and available resources to determine taxpayer income sources. Once the taxpayer information has been verified, follow the guidelines stated in this section.
If the taxpayer states that he is not liable for U.S. tax because he is a non resident alien, non U.S. citizen, verify his income via CC IRPTR. Follow the table below for guidance:
If And Then Income is from stocks and bonds and the taxpayer was present less than 183 days in the U.S., Research of CC IRPTR indicates income from stocks and bonds,
Taxpayer is not liable to file U.S. tax return.
CSCO Employees - Input TC 590 cc 75. Update AMS of actions taken.
ACS Employees: Input TC 590 cc 26. Input history item "TOCO,21,59026" . Update AMS of actions taken.
Income is from stocks and bonds and the taxpayer was in the U.S. over or equal to 183 days, Research of CC IRPTR indicates income from stocks and bonds,
Taxpayer is liable as they meet the substantial presence test. Send taxpayer 2269C, with appropriate paragraphs to advise that failure to file within 60 days will subject them to a fine and/or criminal penalties or possible ASFR.
If account on ACS, enter history code "TO15,75,2269CSNT" .
Taxpayer states they do not have U.S. income, and they are not U.S. citizens or residents, CC IRPTR indicates that the income is reported from capital gains for U.S. source,
Verify the country of citizenship. Refer to Publication 901, for additional guidance on Treaty information.
Send taxpayer 2269C or appropriate letter. If country on Tax Treaty table, advise the taxpayer that they are taxed at a flat rate of 30%.
If the account is on ACS, enter history code "TOI5,75,2269CSNT" .
Taxpayer not a U.S. Citizen and the income is from sale of U.S. home/property and the agent withheld taxes at the time of sale, CC IRPTR indicates income is from sale of home,
Verify if Form 8288 - Withholding Certificate was filed.
If no information is available, refer to IRM 21.8.5 , Miscellaneous FIRPTA Related Issues or IRM 18.104.22.168, Form 8288-B, Withholding Certificate Background for guidance.
Taxpayer is not a U.S. citizen, CC IRPTR indicates income is from Pensions/Annuities, and:
Income was performed in the U.S.
Inform taxpayer they are required to file a return.
CC IRPTR indicates income is from Pensions/Annuities, and:
Advise taxpayer to file Form W-8BEN.
If the taxpayer had withholding taken, advise the taxpayer they need to file a return to receive a refund of the credits.
Taxpayer is not a U.S. citizen, Non Employment Compensation income (NEC) was reported on CC IRPTR, and the work was performed in the U.S.,
Advise the taxpayer they are required to file a return.
Non Employment Compensation income (NEC) was reported on CC IRPTR,
Advise the taxpayer to request their employer to send an amended Form 1099, and close the module as not liable.
Update AMS of actions taken.
For CSCO employees: Input TC 590 cc 76.
For ACS/ACSS: Input TC 590 cc 26. Input history code "OADT,21,59026" .
CC IRPTR indicates taxpayer received a prior year State refund, Review the taxpayers prior year return via CC IRPTR to verify if he filed Schedule A:
If taxpayer filed Schedule A, and listed State Income tax, then they must file a U.S. return for the tax on the prior year.
Send taxpayer a 2268C or another appropriate letter advising taxpayer to file Form 1040NR.
ACS employees: Input history "OADT,75,2269CSNT" .
If research of cc RTVUE indicates taxpayer used the Standard deduction on the previous years Federal U.S. tax return, income does not have to be claimed.
Input TC 590 cc 76.
For ACS/ACSS employees: Input history "TOC0,21,59076" .
Taxpayer not a U.S. citizen, CC IRPTR indicates Mortgage Interest paid,
Send 2268C letter requesting explanation from taxpayer if the interest paid for a home is their residence or rental income.
Update AMS of actions taken
For ACS employees: Input history "TOC0,21,59076" .
Taxpayer is a U.S. citizen, living overseas, Verified via CC IRPTR the type of income or no income reported
If there is or is not any income reported on CC IRPTR, then the taxpayer must be informed that U.S. citizens are taxed on their "WORLDWIDE" earned income.
Send taxpayer 2269C or any other appropriate letter. See Publication 54, Tax Guide for U.S. Citizens and Resident Aliens Abroad.
Update AMS of actions taken.
If account on ACS, input history "TOI5,75,2269C" .
Taxpayer is a U.S. citizen and they state they reported their income to the foreign country they reside,
Taxpayer must be informed that U.S. citizens are taxed on their " Worldwide" earned income.
Refer taxpayer Publication 54, Tax Guide for U.S. Citizens and Resident Aliens Abroad.
Send taxpayer 2269C or any other appropriate letter.
Update AMS of actions taken.
If account on ACS, input history "TOI5,75,2269C" .
Form 1040NR or 1040NR-EZ is filed by non-resident aliens who have U.S. source of income. The MFT is 30, DLN will start with 20, document code 72 or 73. Form 1040NR U.S. Nonresident Alien Income Tax Return, is used by all nonresident alien individuals whether or not engaged in trade or business within the United States; it is required for filing nonresident alien fiduciary (estates and trusts) returns.
The Form can be viewed on CC TRDBV/RTVUE.
U.S. Possessions operate their own independent tax systems, which are partly based on the same tax laws as the U.S., but also incorporate tax laws particular to the possession. Below are the five U.S. Possessions:
American Samoa
The Commonwealth of Northern Mariana Islands (CNMI)
Puerto Rico
U.S. Virgin Islands
Individuals born in the U.S. Possessions are U.S. citizens, except in the cases of American Samoa, where such individuals are U.S. Nationals who are treated as U.S. citizens for tax purposes.
Special filing requirements apply to taxpayers who reside in and/or earn income in any U.S. possession. The types of tax return(s) and other tax forms a possession resident must file depend upon several factors:
Whether or not the taxpayer is a bona fide resident of the possession for the entire year.
Whether the taxpayer is a U.S. citizen (or national), resident alien, or nonresident alien.
The income source (effectively or non-effectively connected to the possession or the U.S.
Individual tax laws of the possession.
If the taxpayer has income from a possession, the taxpayer may either have to file the U.S. tax return or the possession tax return or both.
The American Jobs Creation Act of 2004 (AJCA) clarified and supplement the U.S. tax rules dealing with U.S. possessions for determining if a bona fide resident of a possession and whether income is possession sourced or effectively connected with conduct of a possession trade or business. Refer to
for additional information.
In order for the taxpayer to establish a residence in the possession, the taxpayer must meet the bona fide residence test:
Presence Test
Tax Home Test
Closer Connection Test
Income received from sources within, or that was effectively connected with the conduct of a trade or business in the possession must be identified separately from U.S. or foreign source income.
Possession residents may not use Form 2555/2555 EZ to claim foreign earned income exclusion of Possession income.
The Earned Income Credit (EIC) may not be claimed by a taxpayer whose main home, and the home of the qualifying child is in a possession.
All employers in the possessions pay their social security tax and Medicare tax to the U.S. government on Form 941-SS, Form 941-PR or Form 944-PR.
American Samoa has its own separate and independent tax system.
If the taxpayer is a U.S. citizen or resident alien and a bona fide resident of American Samoa during the entire tax year, they generally must file the following returns:
An American Samoa tax return reporting their gross income from worldwide sources.
If the taxpayer reports non-American Samoa source income on their American Samoa tax return, they can claim a credit against their American Samoa tax liability for income tax paid on that income to the United States, a foreign country, or another possession.
A U.S. tax return reporting income from worldwide sources within American Samoa.
Amounts received for services performed as an employee of the U.S. or any of its agencies cannot be excluded.
To exclude American Samoa source income attach a completed Form 4563- Exclusion of Income for Bona Fide Residents of American Samoa to the U.S. tax return.
If the taxpayer is excluding American Samoa source income on their U.S. tax return, they will not be allowed any deductions from gross income or credits against tax directly or indirectly allowable as exempt income.
If the taxpayer is a bona fide resident of American Samoa during the entire tax year, but a nonresident alien of the U.S., they must file the following returns:
An American Samoa tax return reporting worldwide income
b)A U.S. tax return reporting income from worldwide sources, excluding American Samoa source income other than amounts for services performed as an employee of the U.S. or any of its agencies.
To exclude income from sources within American Samoa, attach a completed Form 4563Form 4563- Exclusion of Income for Bona Fide Residents of American Samoa
The Tax Reform Act of 1986 amended IRC §931 and affected the previously known "possession exemption" in tax years after 1986. Formerly, a U.S. citizen had the option to exclude gross income received from sources in certain U.S. possessions. The IRC §931 exclusion applies only to individuals who are bona fide residents of American Samoa. NOTE: Individuals in the other possessions and territories do not qualify for the exclusion under IRC §931.Pub 570 for a complete list of U.S. Possessions and Territories.
Special rules apply to certain types of income and employment connected with American Samoa:
U.S. Armed Forces - bona fide residents of American Samoa include military personnel whose official home of record is American Samoa
U.S. Government Employees – If the taxpayer is employed in American Samoa by either the U.S. government or any of its agencies, or by the government of American Samoa, they are subject to tax by American Samoa on their pay from either government. Note: Depending on their status, bona fide or non-bona fide they are subject to tax by American Samoa on their non-American Samoa source income.
Wages and salaries paid to U.S. citizens by the Governments of the U.S. and American Samoa are subject to U.S. federal income tax. These payments do not qualify for the exclusion of income from sources within American Samoa.
If the taxpayer reports government wages on both their U.S. and American Samoa tax returns, they can take credit on their U.S. tax return for income taxes paid or accrued to American Samoa.
The taxpayer must figure out the credit on Form 1116 and attach the form to the U.S. tax return.
If that taxpayer is not required to file a U.S. tax return but has income that is effectively connected with a trade or business in American Samoa, they must file Form 1040-SS with the U.S.
Form 1040-SS will be used to report their self employment income to the U.S. and pay self employment tax.
Procedures to settle cases of double taxation are provided in bilateral agreements between the U.S. and the Possessions/Territories. See Pub 570 Tax Guide for Individuals with Income from U.S. Possessions
To determine whether certain pensions, annuities, etc are taxed and at what rate see IRM 21.5
The CNMI has its own separate and independent tax system based partly on the same laws and tax rates that apply to the U.S. and partly on local taxes imposed by the CNMI government.
U.S. citizens who are bona fide residents of the CNMI during the entire tax year must report their gross income from worldwide sources on their Northern Mariana Islands tax returns.
If the taxpayer is a U.S. citizen, resident alien or nonresident alien and a bona fide resident of the CNMI during the entire tax year, they must file their tax return with the CNMI.
The taxpayer must include Income from worldwide sources
In determining their total tax payments, they must include all income tax withheld by either the CNMI or the U.S.
Any credit for an overpayment of income tax to either the CNMI or U.S. and,
Pay any balance of the tax due with their tax return
If the taxpayer properly file their return with, and fully pay their income tax to the CNMI, then they are not liable for filing an income tax return with, or for paying to the U.S. for the tax year.
If the taxpayer is a bona fide resident of the CNMI for the entire year, they should send their return to:
Department of Revenue and Taxation, Commonwealth of the Northern Mariana Islands, P.O. Box 5234, CHRB, Saipan, MP 96950
If the taxpayer has income sources with the CNMI and is a U.S. citizen or resident alien, but they are not a bona fide resident of the CNMI during the entire tax year, they must file their income tax return with the U.S.
The taxpayer will not be liable for filing an income tax return with, or paying tax to the CNMI for the tax year.
The taxpayer must send their return to:
Department of Treasury, Internal Revenue Service, Austin, TX 73301-0215
Special rules apply to certain types of income, employment and filing status:
Self-Employment Tax – if the taxpayer has not U.S. filing requirement, but has income that is effectively connected with a trade or business in the CNMI, they must file Form 1040-SS with the U.S. to report their self-employment income and, if necessary, pay self-employment tax.
If the taxpayer must pay estimated tax, they should make their payment to the jurisdiction where they would file their income tax return if their tax year were to end on the date of their estimated tax payment is first due.
The remaining quarterly payment of estimated tax are to be made where they made their first payment.
Estimated tax payments to either jurisdiction will be treated as payment to the jurisdiction with which they file the tax return.
Joint payment of estimated tax, are made to the jurisdiction where the spouse who has the greater estimated adjusted gross income would have to pay (if a separate payment were made).
If the taxpayer makes their first payment early, follow the rules for above to determine where to send it. If they sent it to the wrong jurisdiction, all later payments must be made to the jurisdiction to which the first payment should have been sent.
Credit for income taxes withheld at the source (estimated tax payments and withholding credits) are to be taken into account in determining if the return results in a balance due or overpayment regardless of the jurisdiction in which they were received.
Do not allow credit when the employer's address is outside of the U.S., Guam, CNMI or American Samoa.
The taxpayer can take credit for these payments regardless of the jurisdiction to which they are liable. However, a taxpayer claiming credits other than U.S. credits, that cannot be verified via posted data on IDRS must adequately verify the payments.
Once payments have been verified, credit the taxpayer's account for the substantiated amount using a TC766
Mutual agreement procedures exist to settle issues where there is consistent tax treatment between the IRS and the taxing authorities of CNMI.
The tax coordination agreements contain provisions allowing the competent authorities of the U.S. and the relevant possession to resolve, by mutual agreement, inconsistent tax treatment by the two jurisdictions. See Pub 570 Tax Guide for Individuals with Income from U.S. Possessions
Guam has its own tax based on the same tax laws and tax rates that apply in the U.S. Bona fide residents of Guam are subject to special U.S. tax rules. In general, all individuals with income from Guam will file only one return, ether to Guam or the U. S.
If a taxpayer is a bona fide resident of Guam during the entire tax year, they file their return with Guam. This applies to all bonafide residents who are citizens, resident aliens, or nonresident aliens of the U.S.
If a taxpayer properly files their return and fully pay their income tax to Guam, then they are not liable for filing an income tax return with, or paying tax to the U.S. on their income from sources other than self employment.
If a taxpayer has income from sources within Guam and is a U.S. citizen or resident alien, and not a bona fide resident of Guam during the entire tax year:
They must file their income tax return with the U.S..
They must include income from worldwide sources on their U.S. return.
They are not liable for filing an income tax return with, or paying tax to, Guam for the tax year.
If the taxpayer is a nonresident alien of the U.S., who does not qualify as a bona fide resident of Guam for the entire tax year, they must file the following return:
A Guam tax return reporting only their incomefrom sources wthin Guam.
A U.S. Form 1040NR reporting U.S. source income according to the rules for a nonresident alien.
Puerto Rico is a self-governing commonwealth in association with the United States. The major difference between Puerto Rico and the 50 states is that a bona fide resident of Puerto Rico is exempt from U.S. Income tax on Puerto Rico source income.
Puerto Rico's tax system is patterned after the U.S. tax system with the exception of differences to their tax rates and law. See IRM 126.96.36.199, Puerto Rico for additional guidance refer to Publication 570, Tax Guide for Individuals With Income From U.S. Possessions.
U.S. citizens who are also residents of PR for the entire tax year generally must include income from worldwide sources on their PR return.
U.S. citizens who are also residents of PR who receive wages paid by the U.S. Government for working in PR are subject to PR tax and U.S. tax.
The individuals are required to file both PR and U.S. tax returns. However, since wages paid by the U.S. Government for working in PR are considered PR sourced, these individuals will be able to claim a foreign tax credit on their U.S. tax return for income taxes paid to PR.
Puerto Rico citizens and residence with income from a trade or business form sources within PR who do not file a Form 1040, must file a Form 1040PR to report their SE income an pay self employment tax, if applicable. Form 1040PR is filed to:
Report self- employment earnings and pay SE taxes.
Pay household employment taxes
Claim excess Social Security tax withheld.
Claim excess Social Security tax withheld
Pay any employee Social Security and Medicare tax on tips or group term life insurance.
Claim the additional Child Tax Credit (ACTC).
Taxpayers who need to pay household employment taxes need to file a Schedule H/H PR.
U.S. government employees in PR are allowed to claim the Child Tax Credit and the Additional Child Tax Credit
Non U.S. government employees are able to claim the Additional Child Tax Credit only
The IRC §933 allows individuals who are bona fide resident of PR for an entire tax year, to exclude their PR sourced income (except wages paid by the U.S. government for working in PR from their U.S. tax return.
IRC §933 allows the same exclusion to those individuals two have been bona fide residents of PR for at least two years and later change their residence for PR during a tax year.
Under IRC §933, income received from PR sources during residence in PR is exempt from U.S. tax. However, income received for services performed in PR as an employee of the U.S. government is not.
Individuals who are bona fide residents of PR for an entire tax year and only have PR sourced income are not required to file a tax return in the U.S.
Individuals who are bona fide residents of PR during the entire tax year, but a nonresident alien of the U.S. must file the following returns:
PR tax return reporting worldwide sources. If the individual has U.S. sourced income on the PR tax return they can claim credit against the PR tax, up to the allowable amount for taxes paid.
A U.S. tax return reporting income form worldwide sources, but excluding PR source income other than amounts for serviced performed a san employee of the U.S. or any of its agencies).
There is no amended return for a 1040PR return. If the taxpayer needs to amend a 1040PR, they can do so by sending in a corrected Form 1040PR with a notation across the top "CORRECTION"
Non U.S. government employees are able to claim ACTC only. The ACTC is a refundable credit, claimed on Form 8812. The Earned Income Credit (EIC) may not be claimed by a taxpayer whose main home, and the home of the child, is in a Possession.
The CTC is a credit against tax and claimed on Form 1040/1040A.
Earned Income Credit (EITC) may not be claimed by a taxpayer whose main home, and the home of the child, is in a Possession.
Possession residents may not use Form 2555/255 EZ to claim a foreign income exclusion of Possession income.
For BMF International taxpayers: Employers in the Possessions pay their Social Security tax and Medicare tax to the U.S. Government using Form 941PR or Form 944 PR. See IRM 18.104.22.168.4, Self-Employment Tax - Puerto Rico.
There is no Amended Return for a 1040PR. If taxpayers have the need to amend their Form 1040PR, they need to send a 1040PR with the word "Correction" on the top of the Form.
The purpose of this section is to provide guidance on filing requirements for the USVI.
The U.S. Virgin Islands (VI) are a U.S. possession. They have their own independent tax department.
The IRCSection 932(a) allows a U.S. citizen who has been a Bona Fide resident of the Virgin Island for the entire year to file an annual tax return and pay the entire tax liability to the Virgin Islands.
Taxpayers who are not citizens or residents of the Virgin Islands during the entire year, and have income from sources in the Virgin Islands or income effectively connected with the conduct of a trade of business in the Virgin Islands are required to file identical returns in both the U.S. and the Virgins Islands. Taxpayers must complete Form 8689 to determine the amount of tax payable to the Virgin Islands when it is determined they need to file both returns.
If the taxpayer is self employed, they are subject to SE tax, whether they file a Form 1040 or not. If the taxpayer is not required to file a U.S. Form 1040, they must file a 1040-SS. The 1040-SS mirrors a combination of the Form 1040 Schedule C, F, SE and Form 8812. Citizens and residences of the U.S. Virgin Islands do not pay income tax to the U.S. on earned income while they are in the U.S. They must use the self employment tax with the IRS.
In addition, Virgin Island taxpayers are not entitled to the Additional Child Tax Credit (ACTC). When working a case that has involves US taxpayers claiming Economic Developmental Credits, forward the case to the International ACS VI Call site Liaison. Refer to SERP Who/Where Serp.irs.gov/ link for liaison information.
Individual taxpayers may claim ES credits or credit elect on the return they are required to file, regardless of the jurisdiction (U.S. or Virgin Island) in which the return was filed as there is an agreement between the two taxing authorities which provides for the "cover over" of these credits and other credits that may be present on the account.
What's the purpose of this section?
Citizens and residents of the Virgin Islands with income from a trade or business within the U.S. Virgin Islands, who do not file a U.S. Form 1040, must file a Form 1040-SS, U.S. Self Employed Tax Return.
The Form 1040-SS resembles a combination of Form 1040 Schedules C, F, SE and Form 8812. It also has the provision in Part I, line 4 to enter the total tax from Schedule H. The Form 1040-SS is now used for more than just reporting of self-employment income and paying SE tax.
Citizens and residents of the U.S. Virgin Islands do not pay income tax to the U.S. on income tax to the U.S. on income earned while in the U.S. Virgin Islands. Their income tax return is filed with the Government of the U.S. Virgin Islands, while their SE tax must be reported with the IRS.
U.S. citizens who derive income from VI sources and are not bona fide residents of the VI will have to file identical tax returns with both the U.S. and the VI if:
Income from sources in the U.S. VI or,
Income effectively connected with the conduct of a trade of business in the U.S. VI
The original tax return is filed with the U.S. and a copy of the U.S. return including all attachments, forms and schedules to with the U.S. VI Bureau of Internal Revenue by the due date for filing Form 1040.
If a joint return and one spouse is a bona fide resident of VI and the other spouse is not, the taxpayer should file the return in the jurisdiction where the spouse had the highest adjusted gross income for the tax year.
The British Virgin Islands fall with the jurisdiction of the United Kingdom and are in no way connected with the U.S. or its political subdivision or territories. Any returns or inquiries received with addresses from these islands should be handled as and International case.
The IRC §937 establishes new criteria for determining the residency of an individual in the U.S. possession. It also establishes new criteria for determining whether income is sourced in a U.S. possession. See IRM 22.214.171.124.2 for additional information.
Taxpayers must submit Form 8689, Allocation of Individual Income Tax to the Virgin Islands. Using the form prevents the allocation amount from being more than the amount of payments/credits paid to the U.S. VI. The credit for taxes paid to the U.S. VI is nonrefundable.
What's the purpose of this section?
Under IRC 9329 (c) (2), a bona fide resident of the Virgin Islands is generally required to report worldwide income to the U.S. Virgin Islands. A bona fide resident of the U.S. Virgin Islands, who reports and pays tax on his worldwide income to the U.S. Virgin Islands is not required to file a return with the IRS.
A bona fide resident of the U.S. Virgin Islands who has income tax withheld can file a U.S. Virgin Islands tax return and can claim credit on his U.S. Virgin Island tax return for the tax withheld and paid to the IRS. The cover over of U.S. withholding that the U.S. Virgin Islands has allowed their taxpayers to use as a credit is accomplished through the "Cover Over" process. For additional information regarding "Cover Over" , see IRM 126.96.36.199.4, Virgin Islands Cover Over Processing.
The transfer of credits to satisfy the U.S. Virgin Islands tax liability is permissible even when the U.S. refund statute has expired. A "cover over" of U.S. is not a refund.
Taxpayers that have a U.S. liability and request to have a credit elect or estimated tax credit withheld by U.S. Virgin Islands transferred to the U.S. must:
File their tax return,
Submit a formal (written) request to the United States IRS for a credit transfer from the Virgin Islands Bureau of Internal Revenue (BIR).
Once the taxpayer has compiled with (a) and (b), forward the case to the technician having authorization to contact the U.S. Virgin Islands.
The authorized employee to contact the U.S. Virgin Islands must follow the instructions in "Cover Over" of Credits to the U.S. Virgin Islands on Repayment Cases. See IRM 126.96.36.199.6, Cover Over of Credits to the U.S. Virgin Islands on Special Cases or refer to Serp.irs.gov/.
Individual taxpayers that do not have a U.S. tax liability, but request to have United States ES credits or a credit elect transferred to satisfy their U.S. Virgin Islands liability must:
Submit a written request to the Virgin Islands Bureau of International Revenue (BIR) requesting a credit transfer from the IRS.
The BIR will submit a copy of the U.S. Virgin Islands tax return to verify filing.
Once the documentation in (a) and (b) above is received, refer the case to the International
Once the documentation is secured, refer the case to the AM International Unit in Philadelphia, Drop Point N-317.
See IRM 22.214.171.124, U.S. Virgin Islands and Publication 570, Tax Guide for Individuals With Income From U.S. Possessions for additional information.
The U.S. Congress has ratified many income tax treaties with foreign countries. These treaties may reduce or exempt U.S. source income from taxation if the nonresident of the treaty country. Most income tax treaties provide at least a partial exemption from tax for compensation for personal services, both independent and dependent, performed in the U.S. by a qualifying individual. Refer to Publication 901, U.S. Treaties.
The purpose of the tax treaties between the U.S. and another country is to avoid international double taxation and •Prevents tax avoidance and evasion
Treaties define:
The type of income covered
Who has the primary right to tax
Under what circumstances taxation can occur
All U.S. citizens and resident aliens living in foreign countries are subject to the same U.S. tax laws as persons living in the U.S. These taxpayers may elect to exclude some or all of their income earned in a foreign country if they meet the qualifications. Below listed are 5 important facts:
The Foreign Earned Income Exclusion: Citizens and resident aliens who live and work abroad may be able to exclude all or part of their foreign salary or wages from their income when filing their U.S. federal tax return. They may also qualify to exclude certain foreign housing costs.
General Rules: To qualify for the foreign earned income exclusion, a U.S. citizen or resident alien must have a tax home in a foreign country and income received for working in a foreign country, otherwise known as foreign earned income. The taxpayer must also meet one of two tests: the bona fide residence test or the physical presence test.
The Exclusion Amount: The foreign earned income exclusion is adjusted annually for inflation. Refer to Publication 54, Tax Guide for U.S. Citizens and Resident Aliens Abroad for the maximum exclusion per qualifying person.
Claiming the Exclusion: The foreign earned income exclusion and the foreign housing exclusion or deductions are claimed using Form 2555, Foreign Earned Income, which should be attached to the taxpayer's Form 1040. A shorter Form 2555-EZ, Foreign Earned Income Exclusion, is available to certain taxpayers claiming only the foreign income exclusion.
a)Taking Other Credits or Deductions Once the foreign earned income exclusion is chosen, a foreign tax credit or deduction for taxes cannot be claimed on the excluded income. If a foreign tax credit or tax deduction is taken on any of the excluded income, the foreign earned income exclusion will be considered revoked
In the case of a joint return, each qualifying spouse may elect to exclude some or all of their foreign earned income. Each spouse must file a separate Form 2555 or Form 2555-EZ.
Refer to the instructions of Form 2555 for the amount of foreign income that may be excluded for the given tax year.
Taxpayers who paid or accrued foreign taxes to a foreign country on foreign source income, and are subject to U.S. tax on the same income may be able to take either a credit or an itemized deduction for those taxes. If taken as a deduction, foreign income taxes reduce U.S. taxable income, if taken as a credit, foreign income taxes reduces the tax liability.
In some instance non-resident aliens may also claim a credit income tax paid to a foreign country on foreign source income that is effectively connect with a trade or business in the U.S. using Form 1116 and Form 1040NR.
U.S. citizens or resident aliens avoid double taxation by electing, under IRC Section 901(a)to claim the foreign tax credits using Form 1116.
The IRC §164 (A)(3) allows a U.S. citizen or resident alien who itemizes to claim a deduction on Schedule A foreign income taxes paid or accrued instead of taking the foreign tax credit.
Taxpayers excluding income from sources within certain possessions of the U.S. may not take the foreign tax credit on Form 1116. If a taxpayer is a bona fide resident of America Samoa and excludes income from sources in America Samoa, Guam and CNMI, he/she cannot take accredit for the taxes paid or accrued on the excluded income. Refer to Publication 514, Foreign Tax Credit for Individuals
Generally, under IRC §§ 1401 and 1402, U.S. Citizens and resident aliens, including those living abroad, must pay self-employment tax on their net earnings from self-employment of $400 or more. Residents of the possessions who are not U.S. Citizens are also subject to self-employment tax.
The U.S. has social security agreements ("Totalization Agreements") with many countries to eliminate taxes due under two social security systems. Under IRC § 1401(c), self-employment income is exempt from self-employment tax under the IRC, if such self-employment income is subject to the social security system of a foreign country by operation of a Totalization Agreement. Under a Totalization Agreement, a worker generally pays social security and Medicare taxes only to the country in which he or she is working.
To be exempt from self-employment tax, a self-employed taxpayer working in a country with which the U.S. has a Totalization Agreement must attach a "Certificate of Coverage" to their U.S. income tax return (i.e., Form 1040) verifying that his or her income is subject to social security and Medicare coverage in a foreign county. A Certificate of Coverage shows that the U.S. has a Totalization Agreement in effect with the specific country where the taxpayer is working. If a taxpayer is unable to get such a statement from the foreign country, the taxpayer may submit a statement issued by the U.S. Social Security Administration stating that the taxpayer's wages are not covered by the U.S. Social Security system
When a U.S. employer sends a U.S. citizen or resident employee to work in a foreign country for less than 5 years, the employee typically remains covered by the U.S. Social Security system.
U.S. Citizens and residents of Puerto Rico working in the U.S. or in a U.S. possession as employees of a foreign government, an instrumentality wholly owned by a foreign government, or an international organization are also subject to self-employment tax on their compensation. However, if the taxpayer also worked outside of the U.S. and the possessions as an employee of a foreign government, an instrumentality of such government, or an international organization, only the portion of the income earned in the U.S. (or in the possessions) is subject to self-employment tax.
Ministers and members of religious orders who have not taken a vow of poverty are also subject to self-employment tax on the income they earn for ministerial services, unless the Service grants an exemption or the taxpayer is subject to the social security laws of a foreign country under a Totalization Agreement.
Forms 1040, 1040A and 1040EZ with the following forms attached:
Form 1116, Foreign Tax Credit (Individual, Estate or Trust), and/or Nonresident Alien Individual, Nonresident Alien Trust, Nonresident Alien Estate.
It is not International simply because a Form 1116 is attached. If a claim is received with a domestic address and only a Form 1116 is attached, it is considered domestic criteria and can be worked by all processing centers. These types of claims should not be sent to Philadelphia.
Form 2555, Foreign Earned Income Exclusion, and Form 2555-EZ, Foreign Earned Income Exclusion.
Form 4563, Exclusion of Income for Bona Fide Residents of American Samoa
Form 5074, Allocation of Individual Income Tax to Guam or the Commonwealth of the Northern Marian Islands (CNMI)
Form 8288-A, Statement of Withholding on Dispositions by Foreign Persons of U.S. Real Property Interests
Form 8689 –A, Allocation of Individual Income Tax to the Virgin Islands
Form 8805, Foreign Partner's Information Statement of Section 1446 Withholding Tax
Form 8833, Treaty-Based Return Position Disclosure Under Section 114 or 7701(b)
Form 8840, Closer Connection Exception Statement for Aliens
Form 8843, Statement for Exempt Individuals and Individuals with a Medical Condition
Form 1040, 1040A, and 1040 EZ with a foreign address
Form 1040C, U.S. Departing Alien Income Tax Return
Form NR, U.S. Nonresident Alien Income Tax Return
Form 1040NR-EZ, U.S. Income Tax Return for Certain Nonresident Aliens with No Dependents
Form 1040PR, U.S. Self Employment Tax Return – Puerto Rico (PSC ONLY)
Form 1040SS, U.S. Self Employment Tax Return – VI, Guam, American Samoa
Employers in the U.S. Possessions are required to withhold Social Security and Medicare taxes from the wage employees.
Employers in the U.S. Possessions are also required to make Federal Tax Deposits, refer to Document 6209 Section 10 for the FTD requirements.
See table below for BMF returns
BMF Corporate Income Tax Returns BMF Int'l Employment Tax Returns BMF Foreign Withholding Tax Returns BMF Foreign Estate Tax Returns Foreign Trust and Estate Tax Returns BMF Foreign Exempt Org Returns BMF Foreign InformationStatements Forms 1120 and 1120-C with Form 1118 Form 940 – PR Form 1042 Foreign & Possession Form 706 Form 1040NR (Fiduciary) Foreign & Possession Form 990 , and Form 8805 Form 1120-F Form 941PR / SS Form 8804 Form 706-NA Form 3520 Form 990-PF and Form 990-T with Form 1118, Form 8813 Form 1120-FSC and Form 8279 (FSC election) Form 944PR / SS Form 8288 Form 3520-A Form 5712 & Form 5712-A Form 943PR Form 5735 Schedule P Forms 1120 and 1120-C with Form 1118 Form 940 – PR Form 1042 Foreign & Possession Form 706 Form 1040NR (Fiduciary) Foreign & Possession Form 990 , and Form 8805 Form 1120-F Form 941PR or SS Form 8804 Form 706-NA Form 3520 Form 990-PF and Form 990-T with Form 1118, Form 8813 Form 1120-FSC and Form 8279 (FSC election) Form 944PR / SS Form 8288 Form 3520-A Form 5712 & Form 5712-A Form 943PR Form 5735 Schedule P
To identify the types of income subject to withholding are source, who is responsible for withholding the tax and at the correct tax rate refer to the following:
Pub 515, Withholding of Taxes on Nonresident Aliens and Foreign Entities
Pub 901, U.S. Tax Treaties
Corporate Tax Returns - every foreign corporation must file 1120-F or Form 1120-FSC if the corporation:
Engaged in a trade or business in the U.S. at any time during the taxable year.
Had income from U.S. sources that is not effectively connected with the conduct of a trade or business within the U.S.
Had income that is effectively connected with the conduct of a trade or business within the U.S.
Overpaid U.S. income tax and is requesting a refund.
U.S. Return of Partnership Income - Form 1065 is information only. There is no tax reported on this form. Income, losses, expenses, and operation of a partnership are reported on this form.
Annual Return to Report Transactions with Foreign Trusts and Receipt of Certain Foreign Gifts - A U.S. person files Form 3520 on trust activities and operations to report certain activities, operations or transactions with foreign trusts such as:
A creation of a foreign trust by the U.S. person.
A transfer of any money or property to a foreign trust by U.S. person.
Reporting the death of a U.S. person if they were treated as an owner of a foreign trust and reporting any portion of a foreign trust that was included in the decedents estate.
A distribution from a foreign trust received by the U.S. person.
It is also required of any U.S. person, directly or indirectly, transferring property to a foreign trust whether or not the trust has one or more U.S. beneficiaries.
This sections provides information on processing ACS cases.
The Service is only able to collect from taxpayers residing in foreign countries to the extent provided for in tax treaties. See IRM 126.96.36.199.3Mutual Collection Assistance Requests (MCAR).
Completing locator research on International cases requires you to be more creative to locate the taxpayer and/or their assets. You are still required to conduct all required research, such as CC IRPTR, RTVUE, TRDBV and AMDIS, but you should not limit your research to CFOL and Accurint. All research must be completed simultaneously when completing research, to avoid delay of possible contact. Each case is different and the required research is based on the specific issues of the case.
Disclosure of Locator Service's Information:
All information collected by the IRS with regard to collecting a tax liability is protected by IRC Section 6103; and disclosure must meet IRC Section 6103 standards.
Ensure any disclosure you make of taxpayer return information conforms to IRC Section 6103(k)(6) (e.g., name, address and Taxpayer Identification Number to a credit reporting agency to obtain a full credit report).
Analyze each such disclosure on a case by case basis to ensure the disclosure is necessary to obtain the desired information (e.g., a report from the National Asset Locator Tool or a Credit Report), as follows:
Is the specific return information disclosed, limited to the minimum information necessary to obtain the report?
Is the return information from our balance due or lien files?
Is the information in the desired report not otherwise reasonably available from other sources?
Before initiating any third party contact , ensure that the taxpayer and authorized representative have been notified in writing at least 17 days earlier that such contacts may be made (unless verbal authorization has been obtained and documented). See IRM 126.96.36.199, Notification of Third Party Contact.
This section will be beneficial to the Campus Compliance employees when attempting to contact or locate the taxpayer and/or taxpayer, third parties, etc. This section will also provide the employees with locator services available to use when working the international accounts.
This section describes the various sources available to Campus Collection employees to facilitate locating international taxpayers and their assets and also provides procedures to help protect taxpayer privacy when using these sources. As with a Domestic account, you should always attempt resolution using internal sources available to you refer to the IRM 18.104.22.168.2, Attempts to Locate Taxpayer-Overview.
If there are usable levy sources, issue an LT11 if the PRI FNL NOT field is blank, otherwise issue levy per IRM 220.127.116.11.5. In addition, if there is more than one levy source, issue LP61 and LP62 to all other sources. Do not issue LP61 and LP62 to sources on which ACS cannot issue a levy. You must perfect any invalid levy addresses, prior to issuing the levy, unless the address is outside of the U.S.
If there are no usable levy sources, but an unused phone number, you must make the outgoing call, if the time zone warrants. If not, send case to Contact. If contact is made, follow IRM 5.19.1 for Balance Dues and IRM 5.19.2 for Return Delinquencies.
In addition to the internal locator services, (CFOL, IDRS, and the use of third party letters (only within the US), there are external sources that can be used. Some of these sources may be required depending on specific case issues. See below
If the international account has a domestic address, use http://www.411.com/ ; if the account has a foreign address http://www.numberway.com.
Use of asset and locator services research (Accurint) is required to verify real property ownership for IA or CNC (unable to locate, unable to contact and hardship) closures.
This research tool is also required to locate taxpayers and conduct neighbor checks on CNC UTL/UTC closures.
Check and verify real property ownership on these cases for possible transfer to the field (TFRO).
At a minimum, use the available service for efficient asset and locator services searches .
Perform all searches by SSN, when available. For best results; a unique name search can be utilized if no data is found via an SSN search.
After you conduct appropriate research and taxpayer ownership remains unclear, perform a property search by address; note other possible addresses, potential for property owned in other states, etc. in the case analysis. Perform property deed and property assessment searches.
When researching use File Reference Int'l.
One of the most powerful tools for gathering information about individuals and business is the Internet. The information found on the Internet can assist IRS employees in locating taxpayers and their assets. The decision regarding whether or not you should use the Internet to locate taxpayers and their assets must be based on the particular aspects of the case, just as you would make any other decision to use any other collection tool. You can use the Internet/Intranet to help you locate taxpayer or their assets.
In connection with an official investigation, a copy of the passport file can be requested with managerial approval through the SB/SE International Passport Coordinator by completing Letter 4263, Passport Letter Request. The information that can be obtained includes:
The last known mailing and/or permanent address of the applicant;
Applicant's Occupation;
Applicant's Employer;
Applicant's phone number;
Emergency contact 's name, address and phone number; and
Spouse's name and birthplace.
These requests for information from the U.S. Passport Office are called "passport checks" . When completing Letter 4263, the "Person to Contact" should be the name of the employee who is requesting the information, and Contact Telephone Number of the person who is requesting the information.
Once the employee fills in all the blanks, the letter should be sent via secured e-mail to the manager for approval. Enter history code TOI0,,PPChk.
Once the manager approves the request, the manager will e-mail the Letter via secured messaging to the Passport Coordinator at *SB/SE International Passport Coordinator. All questions regarding this program can be directed to you can send via e-mail to *SBSE International Passport Coordinator
Once the passport information is received, ensure the case history is documented with the results
Passport information will onlybe requested when all efforts to contact or locate the taxpayer have been exhausted on International accounts
There is a dollar criteria when requesting passport checks. See IRM 22.214.171.124(4)United States Passport Office.
Mutual Collection Assistance Requests (MCAR) - The U.S. has entered into a number of bilateral tax treaties that contain broad provisions for assistance in collection. We currently have five mutual collection income tax treaty partners:
The Netherlands and
The MCAR program is worked by field Revenue Officers, however, there may be times when a call may be received inquiring about the program. If a call is received contact the MCAR coordinators immediately. The list of MCAR coordinators can be found at the following website http://www.mysbse.web.irs.gov/Collection/International/mcar/20805.aspx.
Campus Compliance does not have the authority to initiate an outgoing MCAR however, both international and domestic Revenue Officers who are trying to reach income or assets located in MCAR treaty partner countries can generate outgoing MCAR requests..
Transfers should be made on a case by case basis taking into considerations case specifics such as; type of taxes owed, type of business, and size of liability.
Both international revenue officers and domestic revenue officers who are trying to reach income or assets located in MCAR treaty partner countries can generate outgoing MCAR requests.
Central Withholding Agreements - The Central Withholding Agreement (CWA) program is a pre-filing program for nonresident alien (NRA) athletes and entertainers performing independent personal services in the U.S. who wish to enter into a withholding agreement. The purpose of the program is to foster compliance and give the Non Resident Alien (NRA) athletes and entertainers the opportunity to more accurately project their anticipated tax liability by entering into a CWA..
The Treasury Enforcement Communications System (TECS) - is a database maintained by the Department of Homeland Security (DHS), and it is used extensively by the law enforcement community. It contains information about individuals and businesses suspected of, or involved in, violations of federal law. TECS can provide useful information about taxpayers so employees can attempt taxpayer contact or locate asset information.
Revenue Officers can request that taxpayers with delinquent balances be entered into TECS, and the Service will then receive information when those taxpayers travel into the U.S. for business, employment, or personal reasons. Employees must help maintain the TECS database by requesting that appropriate taxpayers be entered into TECS or be deleted from TECS.
It is important for each employee to understand the benefits the Service derives from TECS because such understanding should ensure that each employee will do his/her part in maintaining TECS.
The Department of Homeland Security (DHS) requests that IRS employees not discuss the Treasury Enforcement Communications System (TECS) with taxpayers. See IRM 188.8.131.52.9Do Not Discuss TECS with Taxpayers
The taxpayers in TECS are primarily International taxpayers because the cases usually concern persons who reside abroad. However, domestic taxpayers may also be entered into TECS.
Again, as with the above mentioned programs, before sending an account to the Queue consider specifics of the case, or seek guidance from the International TECS Coordinatoras to whether the account should be placed on TECS. For addition information on TECS, access the TECS website at : www.mysbse.web.irs.gov/Collection/international/tecs/default.aspxand IRM 184.108.40.206 Treasury Enforcement Communications System..
Consideration must be given to taxpayers who live abroad. This section provides guidance on timeframes for the International taxpayers.
Based on their location, additional time must be allowed for mailing and processing r payments, returns and correspondence.
Allow 60 day for all LT/OL or LP letters issued to the taxpayer(s) or third parties, if the account has an International address.
An additional 10 days beyond the deadline, must be given for all callbacks.
Based on the location of the taxpayer, allow up to 25 days for mailing and processing.
Example: Taxpayer lives on a mountain in Lima and mail is picked up every Monday. He wants to full pay today, which is Thursday; the taxpayer would be given 29 days for the actual date. Four days for the mail to be picked up, 25 days for International mailing and 21 days for processing. Your actual timeframe will be 50 days.
If the taxpayer promises to mail documents, provide twelve days beyond the established deadline if the taxpayer International account is now residing within the U.S., if they reside abroad (Foreign address), provide 45 days beyond the deadline.
If a scheduled follow up date expires, correspondence or a telephone call is received review the case at each event and all appropriate actions to ensure the case is processed in a timely manner.
This section contains information on issuing Notices of Levy on International accounts for the Automated Collection System (ACS).
The Internal Revenue Code (IRC) 6331 authorizes levies to collect delinquent tax. Unless specifically exempt, any taxpayer property or rights to property can be levied. However, the IRS may generally only levy when the following requirements are met:
The IRS assessed the tax and sent the taxpayer a notice and demand for payment.
The taxpayer has neglected or refused to pay the tax within 10 days after notice and demand.
The IRS sent the taxpayer a Final Notice of Intent to Levy and Notice of Your Right to a Hearing at least 30 days before the Levy.
No Collection Due Process (CDP) request is filed in response to the Final Notice of Intent to Levy and Notice of Your Right to a Hearing, or
A CDP hearing is conducted sustaining the proposed levy.
See IRM 188.8.131.52 for an Explanation of Levy and Liens
See IRM 188.8.131.52.1 for Pre-Levy Requirements
Don't issue levies to foreign governments, U.N. employees, or companies/banks with addresses outside U.S. -- It does not matter where the taxpayer resides, but where the levy source is located. Also, never send levies to another country's embassies, consulates, or missions, even if they are within U.S. borders.
There are instances where funds held offshore can be reached by a levy if the bank has a branch in the U.S. or a possession of the United States. Refer to IRM 18.104.22.168Levy on a Domestic Branch of a Fnancial Institution.
Example: The taxpayer has an account at ABC Bank & Trust located in Japan. ABC Bank & Trust is U.S. based financial institution; a levy can be issued to the bank.
In addition to (2) above, see IRM 188.8.131.52.7 when Choosing a Levy Source.
Ensure there is a levy source available for ACS to send; see IRM 18.104.22.168.7. If there is no levy source available, do not issue LT11.
Check IRP for a possible viable levy source. Determine if the taxpayer is employed or has an open account. If a levy source is found is good then add the levy on IDRS/ACS and issue the levy. Document AMS of actions taken and results.
If the taxpayer is in the military and there is no Combat Zone freeze on the account, then issue a levy. Make sure the levy is sent to the correct address based on the taxpayer's status and branch of service. For taxpayers with an APO (Army Post Office) or FPO (Fleet Post Office) address, if necessary, check the following website to determine if the taxpayer is currently in the military on active duty and their branch of service: https://www.dmdc.osd.mil/appj/scra/scraHome.dohttps://www.dmdc.osd.mil/appj/scra/scraHome.do
See IRM 126.96.36.199.4 for Levy Determination.
You must verify all levy source information and confirm each levy source on ACS when the confirmed indicator is N or when the confirmed indicator is Y and the confirmed cycle field; "CONF CYC" has not been updated in the last 13 cycles. Delete levy sources that are no longer valid or are duplicates. (See IRM 184.108.40.206.8(1) and (2) for procedures and levy deletion codes.)
Once you have determined enforcement action is appropriate, see IRM 18.104.22.168.12, Issuing Levies.
This section provides guidance when issuing Federal Tax Liens on International or U.S. Possession/Territories accounts.
The federal tax lien arises when the Service meets the requirements makes assessment and gives a notice and demand for payment, and the taxpayer has neglected or refused to pay the tax within 10 days after notice and demand.
The purpose of filing the Notice of Federal tax Lien (NFTL) is to protect the Government's right of priority against certain third parties, typically a purchaser, holder of a security interest, mechanic's lien or judgment lien creditor.
If the NFTL will not be filed, document the reason for not filing on AMS, such as:
Procedural reasons, i.e. no pre-lien (504 or LT11) notice has been issued or taxpayer filed bankruptcy.
Transferring the account to the Field due to a associated case.
If no pre-lien notice was sent, issue the ACS Letter 39. If on the phone with the taxpayer/POA inform them the letter will be issued and the NFTL will be filed 60 days after the issuance of letter.
See below table for when a Federal Tax Lien should be filed or not:
A lien should be filed when: A lien should not be filed when: An IA is being established, There is substantiated doubt of liability. The taxpayer has broken promises, The taxpayer provided verification of a loan in process.
For both loans and pending adjustments, provide a clear deadline by which the taxpayer must respond with proof the account will be paid in full; explain a Lien will be filed after the date if we receive no response.
The case is being closed with anything other than: Full payment Full abatement Litigation, EXAMPLE: Bankruptcy or Appeals. It is verified the taxpayer is in bankruptcy or other litigation. Full Pay request of 60 days or less has been agreed to.
The NFTL cannot be filed against property located outside the U.S. or outside the U.S. possessions and territories.
On International cases the Liens must be filed at :
LOCATION REAL PROPERTY PERSONAL PROPERTY District of Columbia Office of the Recorder of Deeds of District of Columbia where the real property is located. Office of the Recorder of Deeds of the District of Columbia where the taxpayer resides.
If the taxpayer owns property within the U.S. and the location is known, then a second Lien can be filed.
Per IRC Section 6503(c) suspends the statutory period for an assessed tax for taxpayers residing outside of the U.S. and Commonwealth Territories. It provides a suspension collection of an assessment during the period the taxpayer is outside of the U.S. for a continuous period of at least6 months. The taxpayer will be deemed to be absent from the United States for purposes of this section if he is generally and substantially absent from the United States, even though he makes casual temporary visits during the period. Treas. Reg § 301.6503(c)–1(b)
If a situation arises and there is a need to extend the CSED, complete Form 8620, Statute Recalculation: IRC 6503(c) and forward to the Collection Case Processing Unit (CCP).
Since IRC Section 6503(b) automatically suspends the statute, taxpayer signature is not needed on the Form 8620.
When working international accounts (not Commonwealth Territories) you may find that the CSED is about to expire, complete Form 8620 to correct the CSED within the guidelines set under IRM 18.104.22.168.7 Taxpayer Living Outside the U.S..
For taxpayer who do not qualify for a Social Security Number (SSN), IRC §6109 allows for the creation of Individual Taxpayer Identification Numbers (ITIN). This section provides guidelines on how the ITIN is used and how to apply for an ITIN
ITINs are used for tax purposes only, and are not intended to serve any other purpose.
The ITINS are issued to help individuals comply with the U.S. tax laws and to provide a means to process and account tax returns and payments for those that are not eligible for a SSN.
Issuance of a ITIN does not entitle the recipient to social security benefits, and it does not change their immigration status or their right to work in the U.S.
The ITIN is not valid for identification purposes outside the U.S. tax system.
To obtain an ITIN, an individual must complete a W-7, Application for IRS Individual Taxpayer Identification Number.
All ITIN applications must have an original valid U.S. Federal Income Tax returns attached including any supporting documentation.


text:
On July 26, Meriden resident Thomas E. Cedeno Jr. called his boss at work to report terrifying news.
Cedeno was rushing to the hospital at that very moment because one of his children had stopped breathing, meaning he wasn't able to make it to his job at Middlefield-based Connecticut Cable Construction and Maintenance (CCCM).
A terrifying situation for any parent, if it were true.
According to a warrant for his arrest, Cedeno didn't have to go to the hospital at all. Rather, at 1:30 p.m. on that Thursday, Cedeno was actually driving to a nearby cable company to sell spools of copper wire that he had been stealing from his employer over the course of six months.
Cedeno, 39, of 45 Nancy Lane in Meriden, was arrested on a first-degree larceny charge last week following a two-month investigation into his alleged copper-wire thievery. Police said he stole at least $22,000 worth of #6 and #12 copper wire from CCCM, a dollar amount claimed by Cedeno's boss, Charles Ferrara, the company's owner.
Ferrara told police Cedeno, who started working at CCCM last December, began a process in January of regularly taking copper wire from the warehouse floor and bringing it to a secure office which only Cedeno and a few others had access to.
Ferrara told police he figured out that Cedeno was then taking the copper and selling to Cable Management, a company on Platt Street in Meriden. Ferrara contacted Cable Management and the company confirmed that Cedeno had been coming there a few times a week to sell wiring, court documents said.
At 1:40 p.m. on July 26, ten minutes after Cedeno told Ferrara he was rushing to the hospital, Ferrara got a call from a Cable Management secretary saying Cedeno was there at that very minute selling the copper wire.
Ferrara rushed over and encountered Cedeno as he was leaving. Cedeno jumped in his 2004 Jeep and hit the reverse button, pushing Ferrara's car roughly 50 feet back before fleeing the scene at a high rate of speed. Three people, including Cable Management's owners Josue Trudeau and Edward Avery, witnessed the incident unfold.
Cedeno was located in Hartford on Sept. 15 and arrested on a warrant. He has since posted a $10,000 bond and is due back in court on Oct. 1.
Police said Cedeno has a lengthy criminal record for narcotics violations and larceny from departments across the state.

subset: commoncrawl


text:
Recommended Just For You
Customer Raves & Reviews
Starry School Bus School Calendar Magnets Easy to order on-line, quick shipping and you get a proof sent to you via e-mail so you can double check your dates before it prints. Excellent and Easy.
Children in a School Bus School Contact Magnets These magnets were easy to order and the price was right! I requested a font size change on my first product preview and received the change quite quickly. The magnets were here much sooner than I had expected. I will definitely use your company again!


text: |Flaunting a unique design, the Tullio collection by Lite Source Lighting makes an excellent addition to your home decor. Offering functionality and attractiveness, the collection sports a conventional round shape with a brass finish and attractive detailing. The artistic details and subtle colours give the collection a versatile style that can blend in seamlessly with contrasting coloured walls.


text:
Procurement Topics:
Contract Management,
Demand Management,
Invoicing & Payment,
Preferential Procurement,
Procurement Ethics,
Procurement Technology,
Risk Management,
Spend Analysis & Benchmarking,
Supplier Diversity,
Supplier Relationship Management,
Sustainable Procurement,
Value creation
B2B Social Media: Online Supply Communities, Open Innovation, SM B2B Marketing, SM Customer Driven Support
Industry Groups: Construction, Defence & Aerospace, Education, Financial Services, Healthcare, Manufacturing & Automotive, Public Sector, Resources, Retail & CPG/FMCG, Utilities
Categories / Commodities: Business Travel, Capital Equipment, Construction & Building, Electronic & High Tech, Fuels & Lubricants, Managed Print Services, Marketing & Advertising, Metals & Minerals, Office Suppliers, Services Procurement, Supply Chain Management, Transport & Logistics
Procurement People: Careers, Leadership, People on the move, Talent Management
" The first respondent, together with Esorfranki Pipelines and Cycad Pipelines, has applied for leave to appeal against the whole of the judgment and order for costs. "
Esorfranki rejects court 'corruption' claims
iol.co.za (Nov 1 2011) Procurement Ethics , Supplier Diversity , Construction
Civil engineering and construction group Esorfranki (ESR) said on Tuesday that it was "gravely concerned" at the potential implication of the words used by a high court judge in overturning a R860 million contract award to build the Western Aqueduct for the eThekwini Municipality, specifically regarding references to the possibility of "corruption" in the tender process. The second phase of the Western Aqueduct project commissioned by eThekwini Water and Sanitation received the go-ahead following an official tender award to the Esorfranki (ESR)/Cycad Pipelines joint venture in June. The construction contract had been the source of controversy. Commencement of the ... (Read Full Article)
Login to comment
Related Articles
- Who is responsible for suppliers' ethical standards?
- also categorized in Procurement Ethics
- Where To Next?
- also categorized in Procurement Ethics
- North West construction firm fails to overturn blacklisting
- also published in iol.co.za
- Top finance executives upping the fraud stakes
- also categorized in Procurement Ethics
- European businesses still face discrimination in China
- also categorized in Procurement Ethics
- MEPs support public procurement passport to ease tendering journey for SMEs
- also categorized in Procurement Ethics
- Police investigate maintenance contracts in Edinburgh
- also categorized in Procurement Ethics
- SABC probe allegedly unearths fraud
- also published in iol.co.za
- Zuma takes on Cele over lease saga
- also categorized in Procurement Ethics
- 'NHI tax introduction not immediate'
- also categorized in Procurement Ethics


text:
An 80 page illustrated guidebook/journal for and African safari in Tanzania's Northern Circuit by Rita Summers.
About the AuthorJoe & Jan McDaniel - BookCrafters
Maxfocus Parker, Colorado, USA
Want to make a book and publish it on your own? Or maybe an E-book? Our husband and wife team has helped many first-timers self publish books. We are experienced common sense professionals, creative and comfortable with computers, pixels, and Blurb BookSmart software! We specialize in MEMOIRS, photo-journals and other family & personal books. To review some of our recently published books from our store go to: http://bookcrafters.net or browse through our Blurb Bookstore on this website.
Ask us about E-Book conversions!
We work together to design and publish many different types and styles of books, from personal memoirs, children's books, wedding albums, travel journals, blog books, and art portfolios.
For many, the actual writing and compilation of a book is the easy part. Now you need to get it published. There are many options but most of all you have to overcome the "fear factor." BookCrafters can help. Email us at firstname.lastname@example.com.
Publish Date July 07, 2011
Dimensions Pocket 80 pgs Black and White printing (on cream uncoated paper)
Category Travel
Tags tsetse fly, Africa, safari, malaria, photography, mammals, spoor, birds, guidebook, Tanzania
Comments (0)
Sign in or create an account to post a comment.


text:
Skip Navigation
WVDE News
Dow Jones Newspaper Fund Seeks Journalism Teacher Nominations
Posted: March 29, 2007
CHARLESTON, W.Va. _ The Dow Jones Newspaper Fund is seeking nominations of high school journalism teachers and publications advisers for its 2007 awards program.
The organization is looking for the best, most dynamic newspaper, news magazine and news Web site advisers whose students� work consistently shines with quality reporting and editing.
The winning teacher will receive a laptop compute and software, a substitute teacher per diem for the school district and will be a featured speaker throughout the 2007-2008 school year at newspaper industry and journalism education conferences. A student at the school of the national winner will receive a $1,000 college scholarship to study news-editorial journalism. Students of the four distinguished advisers also will receive $500 scholarships to study news-editorial journalism.
Interested educators must complete the application and submit up to three letters of support, an updated resume, a color photo and six sets of two issues of newspapers, news magazines or printout of Internet editions published in the 2006-2007 school year.
Applications and other material must be postmarked by July 2, 2007, to: Dow Jones Newspaper Fund, Inc., P.O. Box 300, Princeton, NJ 08543-0300.
An application is available at:
The Dow Jones Newspaper Fund, organized in 1958, has made training high school journalism teachers its first mission and has offered fellowship opportunities for summer journalism study on college campuses. The most enterprising of these teachers entered a national competition showing how what they had learned helped their students. The teacher with the most compelling case became the first National High School Journalism Teacher of the Year.
West Virginia Department of Education
Topics: A B C D E F G H I J K L M N O P Q R S T U V W X Y Z
For suggestions, questions, problems contact the webmaster
State Board | Department | Teachers | Parents | Students | Community | Data


text:
Health Costs for Veterans
The Senate Veterans Affairs Committee held a hearing to assess the long-term financial costs of caring for Iraq and Afghanistan veterans… read more
The Senate Veterans Affairs Committee held a hearing to assess the long-term financial costs of caring for Iraq and Afghanistan veterans and wounded warriors. Witnesses said that while estimates are unclear, some projections ranged from $600 billion to $1 trillion. Several witnesses and members also talked about the ongoing federal debt limit debate and the potential impact on veterans of a credit default. close
*The transcript for this program was compiled from uncorrected Closed Captioning.
People in this video
- Reickhoff, Paul Executive Director Iraq and Afghanistan Veterans of America
- Begich, Mark U.S. Senator [D] Alaska
- Boozman, John U.S. Senator [R] Arkansas
- Brown, Scott U.S. Senator [R] Massachusetts
- Golding, Heidi L. W. Principal Analyst Congressional Budget Office->National Security Division
- Hosek, James Senior Economist RAND Corporation
- Isakson, John "Johnny" U.S. Senator [R] Georgia
- Johanns, Mike U.S. Senator [R] Nebraska
- Murray, Patty U.S. Senator [D] Washington
- Nicely, Crystal Spouse
- Rieckhoff, Paul Founder and Executive Director Iraq and Afghanistan Veterans of America
- St. James, Lorelei Director Government Accountability Office->Physical Infrastructure Issues
- Tester, Jon U.S. Senator [D] Montana
Hosting Organization
Related Video
Veterans Affairs Fiscal Year 2013 Budget
Secretary Shinseki, other department undersecretaries, and independent veterans groups representatives testified on the…
Rally to End the Government Shutdown
The Military Coalition, a coalition of 33 veterans and uniformed services organizations that represent more than 5.5…
Fiscal Year 2009 Veterans Affairs Budget Proposal
Secretary James Peake testified about the proposed fiscal year 2009 budget for the Department of Veterans…
Unemployment Among Veterans
Witnesses testified on a bill to address high unemployment among military veterans. The proposed legislation…


text:
TEAMS: San Francisco Giants, Detroit Tigers, Los Angeles Angels, Los Angeles Dodgers
From Larry Brown Sports:
The San Francisco Giants trounced the Detroit Tigers 8-3 in Game 1 of the World Series on Wednesday night in San Francisco, and they were led by Pablo Sandoval who had a historic night.
The pudgy third baseman affectionately nicknamed "Kung Fu Panda" went 4-for-4 with three home runs, a single, three runs scored, and four RBIs in what was nearly a perfect night at the plate. Sandoval was pulled for a defensive replacement late in the game, but not before amassing 13 total bases — one less than Albert Pujols' record 14 achieved in last year's World Series.
Sandoval, a two-time All-Star, joined Albert Pujols, Reggie Jackson, and Babe Ruth (twice) as the only players in MLB history to homer three times in a World Series game. His three-homer game was also the second in AT&T Park history. Former Los Angeles Dodgers shortstop Kevin Elster was the first player to hit three home runs in a game at the park. Elster accomplished the feat on April 11, 2000, in the first game ever at the park, back when it was named Pac Bell Park.
Let's recap Sandoval's three home runs:
- First off Justin Verlander went 411 feet to center
- Second off Justin Verlander went 360 feet to left field
- Third off Al Alburquerque went 422 feet to center
Sandoval was already considered one of the better hitters in the National League, but Wednesday's magical performance may have put him in a new category. He is now in a class with three other players, two of who are already in the Hall of Fame, and a third who will be joining them before long. Babe Ruth, Reggie Jackson, Albert Pujols, and Pablo Sandoval. That is some impressive company.
How About The Balls On This Lady! S.F. Giants Fan Snags Pablo Sandoval HR, Arrested
Pablo Sandoval smashes 3 homeruns during Game 1 of World Series
Sandoval HRs twice as Giants take 4-0 opener lead
Sandoval hits 3 HRs in World Series
With 3 homerun game, Sandoval powers Giants past the Tigers in game #1 of World Series
Bird Drops Deuce On Fox World Series Reporter
San Francisco Giants head back to World Series
Obey Our New Panda Overlords
Sandoval's 3 homers carry Giants to Game 1 victory
Expecting the unexpected
Column: Leave it to the pitcher and the Panda
One Down, Three to Go
MLB News
Delivered to your inbox
You'll also receive Yardbarker's daily Top 10, featuring the best sports stories from around the web. Customize your newsletter to get articles on your favorite sports and teams. And the best part? It's free!
|Latest Rumors
|Best of Yardbarker
Today's Best Stuff
For Bloggers
Join the Yardbarker Network for more promotion, traffic, and money.
Company Info
What is Yardbarker?
Yardbarker is the largest network of sports blogs and pro athlete blogs on the web. This site is the hub of the Yardbarker Network, where our editors and algorithms curate the best sports content from our network and beyond.